Driftwood Hotels Is Profitable and Nearly Out of Cash

Finance
medium30 min0 submissions
Flipkart
Scenario

Driftwood Hotels is a hospitality business in Southeast Asia. Last year it reported $322 M of revenue, a gross margin of 45%, and a net profit margin of 11% — its third consecutive profitable year.

The CEO is baffled. The company has $8 M in the bank, has drawn $40 M of its overdraft facility, and has twice delayed supplier payments this quarter.

Balance sheet metrics:

  • Days sales outstanding: 103 days
  • Days inventory outstanding: 73 days
  • Days payables outstanding: 33 days

Revenue grew 33% last year, and the sales team is targeting similar growth again.

Supporting data

liquidity

cash m
8
overdraft drawn m
40

working capital

days sales outstanding
103
days payables outstanding
33
cash conversion cycle days
143
days inventory outstanding
73

income statement

revenue m
322
net margin pct
11
gross margin pct
45
revenue growth pct
33
Your task

Explain to the CEO what is happening and what to do about it. Provide:

  1. Analysis — why a profitable company is short of cash.
  2. Risks — what happens if nothing changes.
  3. Recommendation — the specific actions you would take, in priority order.
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How you'll be graded

100 points, 60% to pass.

  • diagnosis30
  • recommendation25
  • risk assessment15
  • financial analysis30
Hint
Reveal suggested structure
  1. Cash conversion cycle = DSO + DIO − DPO = 103 + 73 − 33 = 143 days.
  2. Cash tied up ≈ (CCC ÷ 365) × revenue.
  3. Growth makes it worse — every extra unit of revenue funds more receivables and inventory before it produces cash.
  4. Levers, in order of speed: collections, inventory, payment terms.
  5. Quantify the cash released by improving each lever.