Halcyon Bank Is Profitable and Nearly Out of Cash

Finance
medium30 min0 submissions
McKinsey
Scenario

Halcyon Bank is a retail banking business in UK. Last year it reported £265 M of revenue, a gross margin of 27%, and a net profit margin of 5% — its third consecutive profitable year.

The CEO is baffled. The company has £8 M in the bank, has drawn £90 M of its overdraft facility, and has twice delayed supplier payments this quarter.

Balance sheet metrics:

  • Days sales outstanding: 88 days
  • Days inventory outstanding: 113 days
  • Days payables outstanding: 36 days

Revenue grew 16% last year, and the sales team is targeting similar growth again.

Supporting data

liquidity

cash m
8
overdraft drawn m
90

working capital

days sales outstanding
88
days payables outstanding
36
cash conversion cycle days
165
days inventory outstanding
113

income statement

revenue m
265
net margin pct
5
gross margin pct
27
revenue growth pct
16
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 = 88 + 113 − 36 = 165 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.