Docs / Cass, your agentic CFO
The 24 checks Cass runs These are the tests a CFO would run on your books, written for Indian tax rules. Each one that finds something becomes a card that names the problem, explains it with your figures, and offers options.
# Cash and runwayCash and runway checks Check What it means Runway short At the recent burn rate, cash runs out within 6 months. Act this week below 3 months. Burn rising Monthly spending is growing, whatever revenue does. Cash balance not confirmed recently Runway rests on a bank balance more than 14 days old (watch), or more than 30 (act this month). Bill to check before you pay An unpaid supplier bill looks unusual. Check it before the money goes out. Gateway settlement not in the bank A payment gateway says it sent money to your bank, but the statement doesn't show it. Bank entries missing from the books Money moved in the bank that the books don't show. Off until a CA has reviewed its thresholds.
# Revenue and customersRevenue and customer checks Check What it means Overdue money concentrated in one customer One customer owes most of the overdue money. If they stall, cash stalls. Customers paying later Across the business, customers take longer to pay each month. One customer paying slower over time A single payer's time to pay is drifting, which often comes before a dispute or a cash problem on their side. Revenue concentrated in one customer Too much billing depends on one client, or that client has just stopped. Revenue dropping Billing has fallen sharply, whatever the cause.
# Margins and costsMargin and cost checks Check What it means Gross margin shrinking Each rupee of sales keeps less after direct costs. Marketing efficiency falling Ad spend is growing faster than the sales it is meant to bring. Delivery costs growing faster than billing For service firms: freelancers and subcontractors are eating the fee. Paying twice for the same tool Two subscriptions do the same job, usually an old tool nobody cancelled. Payroll growing faster than revenue Headcount cost is running ahead of the business it supports.
# Working capitalWorking capital checks Check What it means Inventory days far above normal Cash is sitting on shelves as unsold stock. Payment gateway fees above the standard rate A gateway kept more than 2.6% of what it collected, with GST. The standard domestic rate is 2% plus GST. Supplier payments overdue You owe suppliers past their due date, including MSME suppliers past 45 days.
# Tax and statutoryTax and statutory checks Check What it means GST due on invoices not yet collected GST is owed when you invoice, so a big unpaid invoice means paying its GST from your own cash. Statutory due date coming up A GST, TDS, PF, ESI or advance tax date falls in the next 7 days and the books show no payment yet. TDS receivable locking up cash Clients deducted TDS from your payments, and it only returns as a refund after the year closes. Advance tax likely short Advance tax paid looks below the instalment due. Off until a CA has reviewed it. TDS not deducted or not deposited A payment that needed TDS has none booked, or TDS deducted wasn't deposited. Off until a CA has reviewed it.
# SeverityWhat each severity means Severity Means Act this week Costs you money or options if it waits. Shown in red, always with the words. Act this month Needs a decision soon. Shown in orange. Watch Worth keeping an eye on. Shown in yellow.
# When a check can't runEach check needs certain data. Inventory days need stock entries; gateway checks need a connected gateway and a confirmed statement. A check without its data says “can't check yet” and names what is missing. Small amounts are ignored too, so a tiny company isn't alarmed about trivial sums.
Good to know Three checks (bank entries missing, advance tax and TDS not deducted) stay off until a chartered accountant has reviewed their thresholds.