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.