Distress can arise from the gradual impact of lower-than-expected cash flow. Initially, the first instance of missing financial targets might be overlooked. However, when this pattern repeats and potentially escalates, it accumulates into a credible threat.

The challenge lies in addressing issues like budget misses that initially seem minor but have the potential to snowball into more significant problems.

This publication provides sample categories of misses that can lead to distress if not addressed early.