CF-3 Unsustainable CFFO

Assess quality and durability of CFFO.

Checks

• Analyze DPO, DIO, and AR collection timing for pull-forward behavior.
• Flag one-time tax/legal/pension items materially lifting CFFO.
• Compare CFFO and net income trends over multiple quarters.

Output

Return JSON with shenanigan, risk_level, flags, supporting_evidence, cffo_quality_score, and recommended_follow_up.