When you review cash burn do you look at trade creditors /...

When you review cash burn do you look at trade creditors / debtors, the only reason I ask is that I had noticed a larger jump in trade creditors from last year to this year which I assumed would artificially skew the cash burn. Therefore I more relied on the P&L (excluding impairment) to get a more aligned view on what to expect regarding runrate cash flow position. This might seem counter intuitive however when creditor or debtor balances move significantly it can really change the cash flow statement. Also in terms of the cash balance it appears to be sitting at $2.5m, if including contract assets would you also include debtors & creditors?

Cash $2.5m
Recievables $1.3m
Contract assets $1.1m
Trade creditors ($3.1m)
Transport ($1.8m)
Total $0

Just thought I'd add this to show how I was thinking about it. Any differences in thought I would like to understand further.