Horniman horticulture Where is the cash going? (Hint: focus on the distinction between accounting profitability and cash flow, financing days/cash cycles) Here you also need to calculate the free cash flow (OCF-Capex-NWC) and calculate the cash cycle (Inventory days Receivables days), then subtract from it payable days to come up with the days needed for financing. Finally, multiply financing days by the company's sales/day to find the exact dollar amount the company needs to finance its operation.