Participants identify a handful of key performance ratios among the vast array generated by computer output that explain the accrual and cash position of a business so that they may better use their time in assessing the core issues that determine borrower profitability and business cash flow. They explore the impact of movements in these key performance ratios - the Business Driver performance ratios - on borrower profitability, retained earnings, and business cash flow. In addition, they examine the relative role and importance of each Business Driver performance ratio in explaining bottom line profit, business profit, business cash flow, changes in working capital, and changes in leverage. In the process of doing so, Participants review the Uniform Credit Analysis (UCA) cash flow statement and identify the reasons its debt service messages may differ significantly from those based on cash flow proxies such as traditional cash flow.