👉 A shortfall is a loss or deficit that occurs due to a reduction in revenue or an increase in expenses. Shortfalls are often encountered during periods of economic downturns, where businesses may not be able to cover their costs and end up with negative cash flows. In this context, the term "shortfalls" refers to situations where there is a lack of money available for spending or generating income, which can lead to financial difficulties for businesses. Shortfalls can occur due to various factors such as reduced
