{"id":87,"date":"2022-08-10T18:11:54","date_gmt":"2022-08-10T18:11:54","guid":{"rendered":"https:\/\/www.huronresearch.ca\/mos-cases-staging\/?post_type=project&#038;p=87"},"modified":"2026-08-11T18:14:36","modified_gmt":"2026-08-11T18:14:36","slug":"three-companies","status":"publish","type":"project","link":"https:\/\/www.huronresearch.ca\/mos-cases\/project\/three-companies\/","title":{"rendered":"Three Companies out of Cash"},"content":{"rendered":"<div class=\"et_pb_section_0 et_pb_section et_section_regular et_block_section\">\n<div class=\"et_pb_row_0 et_pb_row et_block_row\">\n<div class=\"et_pb_column_0 et_pb_column et_pb_column_1_2 et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_image_0 et_pb_image et_pb_module et_block_module\"><span class=\"et_pb_image_wrap\"><img decoding=\"async\" data-src=\"https:\/\/www.huronresearch.ca\/mos-cases-staging\/wp-content\/uploads\/sites\/124\/2026\/08\/Three-Companies-Out-of-Cash-Banner.jpg\" title=\"Three Companies Out of Cash Banner\" width=\"512\" height=\"256\" data-srcset=\"https:\/\/www.huronresearch.ca\/mos-cases-staging\/wp-content\/uploads\/sites\/124\/2026\/08\/Three-Companies-Out-of-Cash-Banner.jpg 512w, https:\/\/www.huronresearch.ca\/mos-cases-staging\/wp-content\/uploads\/sites\/124\/2026\/08\/Three-Companies-Out-of-Cash-Banner-480x240.jpg 480w\" data-sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 512px, 100vw\" class=\"wp-image-423 lazyload\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 512px; --smush-placeholder-aspect-ratio: 512\/256;\" \/><\/span><\/div>\n\n<div class=\"et_pb_text_0 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><h2>Summary:<\/h2>\n<p>The South African Small Business Foundation (SASBF) was managed by Miriam Keita, who was evaluating three businesses seeking a $25,000 government grant after experiencing cash flow problems. The companies Mango-A-GoGo and PEBON Ginseng, both experienced rapid sales growth but unexpectedly ran out of cash while expanding their operations. Meanwhile, Fabric Import Group had struggled with declining sales and profitability due to reduced product quality. Students will analyze all three companies' Statement of Cash Flows and interpret the sources and uses of cash to help the business owners understand the importance of good cash management. This short financial and accounting management case focuses on the interpretation of cash flow statements and is designed for the early stages of an introductory business class at the undergraduate level.<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_module et_pb_button_module_wrapper et_pb_button_0_wrapper\"><a class=\"et_pb_button_0 et_pb_button et_pb_bg_layout_light et_pb_module et_block_module\" href=\"https:\/\/www.huronresearch.ca\/mos-cases-staging\/wp-content\/uploads\/sites\/124\/2025\/10\/Three-Companies-Out-of-Cash_04.30.2024.pdf\" target=\"_blank\" data-icon=\"\uf1c1\">Download<\/a><\/div>\n\n\n<\/div>\n\n<div class=\"et_pb_column_1 et_pb_column et_pb_column_1_2 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_1 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><h1 style=\"font-size: 40px;\"><strong>Three Companies out of Cash<\/strong><\/h1>\n<p>Author: Alexander (A.J.) Miller<\/p>\n<h2>Category:<\/h2>\n<p style=\"font-size: 16px;\">Finance<\/p>\n<h2>Preamble:<\/h2>\n<p>This case was edited by Richie Bloomfield. Final production of this case study was made possible by the Library and Learning Services team at Huron University College. The author\u2019s intent for this material is to be used in a classroom or other management learning settings. Names or other identifying information may be altered to protect confidentiality.<\/p>\n<p>This content is freely available without charge to readers and their institutions. All content is published under the Creative Commons License, Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0). Readers are allowed to read, download, copy, distribute, print, search, or link to the full texts of this case without seeking prior permission from the author(s). (Revised 04-16-2024)<\/p>\n<p><strong>Published 08-10-2022<\/strong><\/p>\n<h3>Copyright:<\/h3>\n<p><em>This content is freely available without charge to readers and their institutions. All content is published under the Creative Commons License, Attribution-NonCommercial-NoDerivatives 4.0 International (<a href=\"https:\/\/creativecommons.org\/licenses\/by-nc-nd\/4.0\/deed.en\" target=\"_blank\" rel=\"noopener\">CC BY-NC-ND 4.0<\/a>). Readers are allowed to read, download, copy, distribute, print, search, or link to the full texts of this case without seeking prior permission from the author(s)<\/em><\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_text_2 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><h3>Keywords<\/h3>\n<p>Cash flow<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":402,"featured_media":75,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"project_category":[67,35],"project_tag":[38],"class_list":["post-87","project","type-project","status-publish","has-post-thumbnail","hentry","project_category-cases","project_category-finance","project_tag-cashflow"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"Summary: The South African Small Business Foundation (SASBF) was managed by Miriam Keita, who was evaluating three businesses seeking a $25,000 government grant after experiencing cash flow problems. 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Meanwhile, Fabric Import Group had struggled"},"aioseo_meta_data":{"post_id":"87","title":null,"description":null,"keywords":null,"keyphrases":{"focus":{"keyphrase":"","score":0,"analysis":{"keyphraseInTitle":{"score":0,"maxScore":9,"error":1}}},"additional":[]},"primary_term":null,"canonical_url":null,"og_title":null,"og_description":null,"og_object_type":"default","og_image_type":"default","og_image_url":null,"og_image_width":null,"og_image_height":null,"og_image_custom_url":null,"og_image_custom_fields":null,"og_video":"","og_custom_url":null,"og_article_section":null,"og_article_tags":null,"twitter_use_og":false,"twitter_card":"default","twitter_image_type":"default","twitter_image_url":null,"twitter_image_custom_url":null,"twitter_image_custom_fields":null,"twitter_title":null,"twitter_description":null,"schema":{"blockGraphs":[],"customGraphs":[],"default":{"data":{"Article":[],"Course":[],"Dataset":[],"FAQPage":[],"Movie":[],"Person":[],"Product":[],"ProductReview":[],"Car":[],"Recipe":[],"Service":[],"SoftwareApplication":[],"WebPage":[]},"graphName":"WebPage","isEnabled":true},"graphs":[]},"schema_type":"default","schema_type_options":null,"pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":"-1","robots_max_videopreview":"-1","robots_max_imagepreview":"large","priority":null,"frequency":"default","local_seo":null,"breadcrumb_settings":null,"limit_modified_date":false,"ai":{"faqs":[],"keyPoints":[],"schemas":[],"titles":[],"descriptions":[],"socialPosts":{"email":{"subject":"","preview":"","content":""},"linkedin":[],"twitter":[],"facebook":[],"instagram":[]}},"created":"2025-11-19 12:50:31","updated":"2026-08-11 18:14:42","seo_analyzer_scan_date":null,"focus_keyword":null,"additional_keywords":null,"truseo_locale":null},"aioseo_breadcrumb":"<div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/www.huronresearch.ca\/mos-cases\" title=\"Home\">Home<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">&raquo;<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/www.huronresearch.ca\/mos-cases\/project\/\" title=\"Projects\">Projects<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">&raquo;<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/www.huronresearch.ca\/mos-cases\/project_category\/cases\/\" title=\"Case Studies\">Case Studies<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">&raquo;<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/www.huronresearch.ca\/mos-cases\/project_category\/finance\/\" title=\"Finance\">Finance<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">&raquo;<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\tThree Companies out of Cash\n\t\t<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"Home","link":"https:\/\/www.huronresearch.ca\/mos-cases"},{"label":"Projects","link":"https:\/\/www.huronresearch.ca\/mos-cases\/project\/"},{"label":"Case Studies","link":"https:\/\/www.huronresearch.ca\/mos-cases\/project_category\/cases\/"},{"label":"Finance","link":"https:\/\/www.huronresearch.ca\/mos-cases\/project_category\/finance\/"},{"label":"Three Companies out of Cash","link":"https:\/\/www.huronresearch.ca\/mos-cases\/project\/three-companies\/"}],"_links":{"self":[{"href":"https:\/\/www.huronresearch.ca\/mos-cases\/wp-json\/wp\/v2\/project\/87","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.huronresearch.ca\/mos-cases\/wp-json\/wp\/v2\/project"}],"about":[{"href":"https:\/\/www.huronresearch.ca\/mos-cases\/wp-json\/wp\/v2\/types\/project"}],"author":[{"embeddable":true,"href":"https:\/\/www.huronresearch.ca\/mos-cases\/wp-json\/wp\/v2\/users\/402"}],"replies":[{"embeddable":true,"href":"https:\/\/www.huronresearch.ca\/mos-cases\/wp-json\/wp\/v2\/comments?post=87"}],"version-history":[{"count":4,"href":"https:\/\/www.huronresearch.ca\/mos-cases\/wp-json\/wp\/v2\/project\/87\/revisions"}],"predecessor-version":[{"id":689,"href":"https:\/\/www.huronresearch.ca\/mos-cases\/wp-json\/wp\/v2\/project\/87\/revisions\/689"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.huronresearch.ca\/mos-cases\/wp-json\/wp\/v2\/media\/75"}],"wp:attachment":[{"href":"https:\/\/www.huronresearch.ca\/mos-cases\/wp-json\/wp\/v2\/media?parent=87"}],"wp:term":[{"taxonomy":"project_category","embeddable":true,"href":"https:\/\/www.huronresearch.ca\/mos-cases\/wp-json\/wp\/v2\/project_category?post=87"},{"taxonomy":"project_tag","embeddable":true,"href":"https:\/\/www.huronresearch.ca\/mos-cases\/wp-json\/wp\/v2\/project_tag?post=87"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}