CF-1 Financing to Operating
Test whether operating cash flow is inflated by financing sources.
Checks
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Quantify AR factoring/securitization effects and adjust CFFO.
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Review supply-chain finance/reverse factoring and payable reclassification effects.
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Identify borrowings or note structures that may create operating-like optics.
Output
Return JSON with shenanigan , risk_level , flags , supporting_evidence , adjusted_cffo , and recommended_follow_up .