Financial Due Diligence Red Flags Dashboard

Latest receivables growth gap

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Allowance coverage

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Accrued liability swing

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Cash flow to net income

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What stands out

Coverage notes

Operating cash flow is unavailable in FY2014–FY2016, so the cash-versus-earnings visuals show intentional gaps rather than interpolated values.
Accrued liabilities balances are unavailable in FY2018–FY2022; their swing chart suppresses those years instead of plotting misleading zeros.
Allowance balances and allowance-to-receivables ratios are retained exactly as reported, including the zero values from FY2018 onward.

1) Receivables Growing Faster Than Revenue

Bars show the spread between receivables growth and revenue growth, while the lines show the underlying growth rates for each series.

2) Allowance Coverage vs. Receivables Balance

Receivables have expanded materially over time while the allowance ratio has compressed toward zero, making thin reserve coverage easy to spot.

3) Accrued Liabilities Balance and Year-over-Year Swings

Large moves in accrual balances can point to timing distortions, one-off adjustments, or shifting working-capital assumptions.

4) Cash Flow and Reported Earnings Drift

The bar trace shows the dollar gap between operating cash flow and net income; the line shows the cash-flow-to-net-income ratio against a 1.0x parity line.

5) Red Flag Intensity Heatmap by Fiscal Year

Higher intensity reflects wider receivables growth gaps, thinner reserve coverage, sharper accrual swings, and larger cash-versus-earnings divergence.

Years Most Worth Re-Checking

FY	Growth gap	Allowance ratio	Accrued swing	OCF / NI	OCF - NI	Watch score