<![CDATA[Small and Medium Enterprises (SMEs) play an important role in local economic development, yet many face challenges in cash management that may affect liquidity and business continuity. This study aims to analyze the 2025 cash flow of Joejoe Creative, an SME in Garut Regency, and to assess its liquidity condition using a quantitative descriptive case-study approach. The analysis applies the indirect method under PSAK 207 (formerly PSAK 2) and evaluates operating, investing, and financing cash flows, free cash flow, the operating-cash-flow-to-net-income ratio, investment-to-operating-cash-flow ratio, free-cash-flow-to-operating-cash-flow ratio, and cash growth. Current ratio and cash ratio are not calculated because the financial statements report zero current liabilities, which makes those ratios not meaningful for this case. The results show positive operating cash flow of Rp785,274,053, investment cash outflow of Rp49,431,912, no financing cash flow, and positive free cash flow of Rp735,842,141. Cash increased from Rp585,218,159 to Rp1,321,060,300 during 2025. These findings indicate strong internal cash generation, substantial liquidity reserves, and the ability to finance recorded investment from internally generated cash. The results are descriptive for the 2025 period and should not be interpreted as a statistical prediction of future liquidity]]>
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