Spot the Red Flags

    Three hypothetical companies, each hiding a different kind of trouble. Read each case, tick the observations you'd genuinely flag, then reveal which are real warning signs and which are harmless, with an explanation for every one. Train the pattern recognition that keeps analysts out of blow-ups.

    ~30 min·3 cases·Intermediate

    Case 1 of 3: Profit up, cash missing

    Profit up, cash missing

    Meridian Infra Ltd (hypothetical)

    A mid-cap infrastructure company reports its best-ever profit. The headline looks great, but you decide to look past the net profit line. Tick every observation you'd treat as a genuine red flag.

    Net profit grew 40%, but operating cash flow turned negative.

    Trade receivable days jumped from 60 to 130.

    A large chunk of revenue is recognised on unbilled percentage-of-completion.

    The board raised the dividend this year.

    The statutory auditor issued a clean (unqualified) report.

    The cash balance rose, entirely because the company raised fresh equity.

    0 selected · pick the ones you'd genuinely flag

    Case 1/3 · Profit up, cash missing