Cash is one of the most important things in finance (together with the prospect to receive cash!). Forecasting positive cash flows is vital for a company since it indicates that it will be able to successfully repay its debts in the near future, cover its liabilities and continue its operations. If a company forecasts negative cash flows, it means that it is not able to generate revenue, control its cost base, turn the sales into cash or a combination of all the above. The liquidity squeeze (lack of cash) can be the worst enemy for a company and can bring the company really close to bankruptcy.