Profit measures economic performance
Profit/loss compares revenue and expenses over a period.
Cash flow measures movement of cash
Cash flow focuses on when money actually enters or leaves accounts.
Inventory and payment terms create timing differences
Purchasing stock today and selling it later can create cash pressure even when the margin is healthy.
COD can increase timing complexity
Delivery, collection and courier payout can occur at different times, making cash visibility especially important.
Profit and liquidity answer different questions
Profit asks whether the business created economic value during a period. Cash flow asks whether money actually entered or left accounts during that period.
Commerce timing creates gaps
Supplier payments, courier COD settlement delays, returns and advertising spend can make cash move at a different time from the sale that generated the accounting result.
Every event should remain connected to the product, contact or transaction that created it. That is what lets ERP explain a number instead of only displaying it.