"Or do you just enjoy trying to find a point such as not using the cash on hand for inventory ( which at any time the majority of that cash could be used to build inventory) "
Well, I guess we have somewhat differing expectations from the custodians of our capital.
Put it this way, assume the case of:
Your family owns a factory that produces widgets.
You don't work in the factory; you prefer to do other things with your time.
One day the factory manager (whom you appointed) calls you up and says, "Hey Mr @Jakeo17, good news! Our sales guys are saying we can expect to receive a large order, so we need some capital to build stock to supply that order."
You duly make the capital available.
Then, 7 months later, on a visit to your factory, you see no sign of any widgets.
Is your reaction to:
A. Do nothing, because you didn't even notice that there is no stock?
B. Say to your family members, "Oh, well, I'm sure they did something with the money I gave them"?
C. Ask the manager, "Excuse me, Jim, you know that money we gave you to make product, can you tell me where the product is being stored?"
.
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