At the down of 21st Century, Financial Intelligence emerged as a corporate discipline. Greater Financial Intelligence helps people to understand what the organization is trying to achieve and how they affect results. What is the art of Finance and why it matters? Why cash is the king? How a Balance sheet reveals the most? This book attempts to review and resolve these issues. This book also attempts to examine how to calculate Return on Investment (R.O.I) and how to create a financially intelligent company?