Interpret financial statements

I have the company's income statement and balance sheet for the last three years and a board meeting Monday. Send the draft analysis to Maria in FP&A and James the CFO for review, signpost one-page executive summary up front, call out any single-year anomalies and a cash-flow risk, ask for comments by Friday lunchtime so I can incorporate before the meeting.

Before I send this to the audit partner, make it straightforward to judge performance—surface net income margin and operating cash change at the top, show year-over-year %s next to each line, highlight any items over 5% swing or one-off gains, and flag where the footnotes lack backing for a significant balance.

I was reconciling the three-year P&L and discovered a reported $1.2 million one-off gain in year two posted to other income. Maria in FP&A and the controller have seen the numbers; I haven't checked the notes and I'm worried this inflates trend analysis and investor talking points. What's the most likely explanation and what should I do next before I tell the CFO at the Monday meeting?

Over the last five reporting cycles we keep getting surprised by cash drain despite steady profits. I prepare the packs, and the CFO blames collections; treasury blames my summaries. Where am I consistently losing credibility and what habit should I change so cash-flow risk is visible earlier and becomes a routine check, not an emergency fix?