The Boardroom Brief · No. 02Real estate & infrastructure
A Fact Personnel Perspective on Governance

Where isthe cash?

A real-estate developer can pass every audit and still be one cash-flow timing mismatch from a crisis. This is where a board should be looking.

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The premise

Real estate runs on other people’s money — deployed years before it is earned back.

That single fact sets a property board’s agenda: leverage serviced through a cycle it does not control, cash that must be ring-fenced project by project, and a promoter who is often the counterparty too. None of it is what the conventional shortlist is built to read.

So before anything else, follow the money. Watch what happens to a representative ₹100 of buyer collections as it moves through the structure — and see how little of it is ever truly free.

Where a rupee of buyers’ money goes
01 — Collected

It starts as ₹100 of buyers’ money.

Every rupee on a developer’s balance sheet that came from a buyer was paid for a home not yet built. On paper, it looks like cash in hand.

02 — Outside the ring-fence

RERA frees 30% immediately.

Thirty per cent sits outside the escrow account from the day it is collected — freely usable by the company.

03 — Already spent

Project spend takes 40.

The 70 inside escrow isn’t the company’s to spend — it’s the buyers’, held to finish their project. Much is already committed.

04 — Still to come

The cost still ahead takes another 22.

What remains in escrow is reserved against the work not yet done. The board cannot draw on it without leaving the project short.

05 — Genuinely free

Eight rupees in a hundred.

That is the cash a board can actually deploy. A developer can look liquid and be one slow quarter from illiquid — which is exactly where they come undone.

One risk mastered. Two remain.

Knowing where the cash is settles the first question. The next two sit in the same corner.

The property risk map — likelihood × severity
The agenda

Plot a property board’s risks by how likely each is and how severe it would be.

Most are operational and survivable. Three are not — and they share the same corner.

Risk one

Leverage & liquidity, through the cycle.

Debt serviced across a property cycle the company does not set. Likely to bite, severe when it does.

Risk two

Cash ring-fencing & escrow integrity.

The classic failure: funding yesterday’s delayed tower with today’s new launch.

Risk three

The related party.

The promoter is often the landowner and the counterparty. All three risks cluster top-right — financial, structural, and invisible to a board of generalists.

The structure you can see
Every developer looks solvent in a rising market. A board earns its seat in the other kind.
The director this board is missing

A board of names, blind in the same place.

Plot what an effective property board needs against what the conventional shortlist supplies. The space between the two is the gap — widest exactly where it governs a promoter who is also its counterparty.

None of these capabilities is rare in the market. They are simply not what a property board’s usual shortlist screens for — which is why they have to be searched for deliberately, against the brief.

The question that earns the seat
“Where is the cash, who is the counterparty, and is the value real?”

A candidate who answers all three with concrete fluency is the director this board was built blind to. The compliant developer keeps the cash where the law says. The effective board knows where it actually is.

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The Boardroom Brief · No. 02 · Where Is the Cash?  ·  Fact Personnel · Leadership Search & Advisory · Mumbai