Order-to-Cash (OTC), also sometimes referred to as Order-to-Cash Cycle (O2C), is a crucial business process encompassing all the activities involved in processing a customer order and collecting payment. It essentially tracks the journey a sale takes, from the initial moment a customer expresses interest to when the company receives the final payment.

A P&L, also known as a profit and loss statement or income statement, is a financial document that summarizes a company's revenue and expenses over a specific period, typically a month, quarter, or year. It shows how effectively a business is converting its sales into profits.

Revenue recognition is an accounting principle that governs when and how a company recognizes revenue from its sales transactions.

Total available liquidity includes 100% of the cash and cash equivalents a business has on hand. It may also include a company’s borrowing capacity.

Working capital ratio (WCR) helps businesses assess their ability to pay current liabilities. More specifically, this liquidity metric determines how many times a company’s current assets can offset these liabilities.