Your accountant says the business made a profit. Your bank account says you should be worried. Both can be correct. Profit measures financial performance over a period. Cash is the money available to pay wages, suppliers, tax and tomorrow's unexpected repair. The two are connected, but they do not move together. THE PRACTICAL LESSON Profit tells you whether the model creates value. Cash flow tells you whether the business can survive the timing of that value. 1. Tax cash is s