Is nine months really enough time to make a determination whether a company is viable? It seems a little on the short side, and I recall reading in a number of places that you can only truly know how it's going a couple of years in. Is the issue here that resources/finances weren't adequately planned for?
In this case, income and its recurrence, expenses and their recurrence, current cash reserve and trends give you a pretty good picture to figure out if you can pay the 4 families behind workfu or not.
I'm not talking about complicated monster companies with heavy fiscal tactics, more about classic companies where you sell something.
Oh, I see, I was thinking more about a startup project and expecting a thumb rule of viability à la lean startup. Of course income - expenses is easy :)