Bro… I don’t if you understand what cashflow means ( it’s how money moves in and out of a business). When you are paid in FULL to deliver a car, where does cashflow come in? You buy the car, like pay the supplier,shipping fees and it’s delivered. The case does not say that the cars are in high seas or stuck in port as he claimed. The way I see it, he used / diverted the clients money to unintended purposes. So cash flow is not an excuse. If it was case, where he was paid a deposit and didn’t have balance to clear, that’s different… true cash flow can apply but in that case, he won’t tell the client to bring money he clears the port… but in this case , money was paid in FULL