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This is part of a case series. It consists of two cases NIMBA Enterprise (A) & (B) which are developed with a purpose to help the students understand the interrelationship among the three financial parameters of importance to the management of a firm, namely, profit, fund and cash. So the instructors are advised to use both the cases, sequentially. Towards that, NIMBA Enterprise (A) calls for conducting the transactions analysis, as a result of which, the difference between cash and fund is straight way brought out. Then, mounting the figures of changes in different items over the last year’s balance sheet would generate the new balance sheet. Obviously, the balancing figure on the Capital & Liabilities side would be the retained profit. Thus, the case also helps to reinforce the understanding of accounting equation. NIMBA Enterprise (B) takes the students further to financial analysis and its some of the uses. It mainly focusses on developing in students a complete conceptual clarity about the linkages of funds flow statement and cash flow statement with the balance sheets of two periods by approaching the problem of preparing those statements in a unique way. It also endeavours to link the changes in financial ratios with the changes taking place in the financial position of a firm over a period of time; and illustrates the types of ratios that bankers look at for short-term and long-term financing.