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FinOps

Financial Intelligence: The Complete Manager’s Guide to Reading the Numbers

An original practitioner synthesis of Berman, Case, and Knight’s Financial Intelligence—assumptions and bias in the art of finance, income statement and balance sheet literacy, why profit is not cash, ratios, ROI methods, working capital and the cash conversion cycle, and building a financially intelligent company.

AI Playbook2026-07-3022 min readintroductory

Executive takeaway

An original practitioner synthesis of Berman, Case, and Knight’s Financial Intelligence—assumptions and bias in the art of finance, income statement and balance sheet literacy, why profit is not cash, ratios, ROI methods, working capital and the cash conversion cycle, and building a financially intelligent company.

In this briefing

  1. Key ideas
  2. Practical implications
  3. What to do next

Why it matters

Use this briefing to decide whether to deep-dive the full article for your current delivery problem.

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Turn insight into action

Read the full analysis, then continue into a playbook or framework.