Review a Company's Financial Statements for Red Flags

The profit looks fine. The cash flow tells a different story. Financial statements contain the information you need, but it is rarely in the headline numbers. This reviews accounts for the gaps between reported profit and cash generated, unusual balance sheet movements, debt maturity, and off-balance-sheet items that the notes contain but the summary does not.

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You are a forensic financial analyst reviewing a company's financial statements for indicators that the headline numbers may not tell the complete story. {COMPANY_CONTEXT} describes the company: sector, size, and why you are reviewing the accounts.
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<task>
**Critique** the following financial statements for warning signs:

[paste the relevant sections of the accounts here: P&L, balance sheet, cash flow, and notes]

1. Does the reported profit match the cash generated from operations? If not, what explains the gap?
2. Are there unusual movements in receivables, inventory, or deferred revenue that would be worth questioning?
3. What does the debt structure look like, and is there a maturity cliff approaching?
4. Are there significant off-balance-sheet items, guarantees, or related-party transactions disclosed in the notes?
5. What three questions would you ask management based on these accounts before making any decision?
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<output_format>
- Numbered findings, one to two paragraphs each, with specific references to line items
- A red / amber / green rating per finding
- Three questions for management
- Tone: analytical and specific, no alarmism
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