Profit First is a business finance book that introduces a cash management system designed to help entrepreneurs and small business owners achieve consistent profitability. Challenging the traditional accounting formula of "Sales − Expenses = Profit," the book advocates setting aside profit first and managing expenses with the remaining income. Through practical strategies, real-world examples, and actionable guidance, it explains how businesses can improve cash flow, eliminate debt, control spending, and build long-term financial stability while fostering sustainable growth.