This lesson explores the surprising gap between profit and cash through realistic business situations, financial warning signs, and practical decision-making. Learners build from noticing key ideas in a reading to analyzing cash flow risks, using the second conditional, and explaining what companies should do if cash starts running out. Activities include: business reading, reading comprehension, reading passages, text activities, business case studies and case studies. Grammar focus: Second Conditional. Business skills: financial analysis, describing trends and numbers and risk assessment.