F4G Workshop THE CFO SGL What we do for our Clients Corporate - - PowerPoint PPT Presentation
F4G Workshop THE CFO SGL What we do for our Clients Corporate Finance and Outsource Strategic CFO services on a continuous or project basis to businesses looking to raise finance (from all sources) and add expert finance resource to
THE CFO
Corporate Finance and Outsource Strategic CFO services – on a continuous or project basis – to businesses looking to raise finance (from all sources) and add expert finance resource to their management team.
THE CFO
A business partner? A trusted reporter? A steward and controller? A technical expert?
A business partner A trusted reporter A steward and
controller
A technical
expert
No matter how small or big the company
Driving and facilitating Return on Investment
Which parts of the business are creating value? What are the real drivers of our performance? Which customers and products are profitable? How are we performing relative to the competition? Which customers are delivering the bulk of our profit? What is driving cash generation ?
CFO is a key participator and driver Also a facilitator and inculcator
What Happened? (Reporting) How / Why things happened (Modeling / Var)
What is happening now (Alerts) Next Best Action? (Recommend)
What will happen? (Extrapolation) Best / Worst that can happen (Predict/Optimize / stimulate
INFORM- ATION INSIGHT
For a CFO to add value and be a full business partner they need new skill sets and
competencies:
Excellent analytical
not just financial analysis customer and market analysis statistical and also sophisticated modelling techniques
A multi-disciplinary team approach
informing key decision making integrating inputs from diverse non-financial sources
Strong commercial acumen characterised by strong product, process and market
knowledge
CFO is a key participator and driver Also a facilitator and inculcator
ANALYTICS
The successful CFO
Understands the key business drivers Develops influencing skills And is always proactive
The CFO
Delivers shareholder value Owns the business model and ensures it’s completely understood by the management team Drives higher returns through efficient use of assets and capital Executes as well as being a strategist Provides confidence to all stakeholders
What get Measured gets Managed What gets Managed gets done Keep that ticking over in your head Apply it to your work Use the rule when you identify KPI’s Reflect it in the MIS you present
16.3% P2022 18.1% P2021 18.8% P2020 20.4% P 2019 22.1% P 2018 22.5% B 2018 25.0% A 2017 25.0% A 2016 11.7% 1.4 11.8% 1.5 12.0% 1.6 12.2% 1.7 12.4% 1.8 12.9% 1.8 14.8% 1.7 15.0% 1.7
EBT Revenue Assets
3,500.0 30,000.0 21,500.0 3,250.0 27,500.0 18,000.0 3,000.0 25,000.0 16,000.0 2,750.0 22,500.0 13,500.0 1,985.7 16,022.6 9,000.0 2,250.0 17,500.0 10,000.0 2,000.0 13,500.0 8,000.0 1,500.0 10,000.0 6,000.0 Blank Ltd.
Return on Capital Employed EBT Margin Asset Turnover
χ ÷ ÷
Budget Actual Projected Variances Month - Actual and last year Year to Date – Actual and last year Full Year – Actual + Projected and last year All Combined to make visual and numeric sense
Return on Capital Employed 2018 Actual & Projected 22.06% Budgeted 22.50% Variance
Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Projected
Revenue
Year Actual & Projected 1,031.0 1,069.0 1,119.0 1,192.0 1,285.0 1,336.4 1,389.9 1,431.6 1,474.5 1,518.7 1,564.3 1,611.2 16,022.6 Budget 2018 1,000.0 1,055.0 1,110.0 1,190.0 1,270.0 1,355.0 1,465.0 1,570.0 1,675.0 1,805.0 1,935.0 2,070.0 17,500.0 Variance 31.0 14.0 9.0 2.0 15.0 (18.6) (75.1) (138.4) (200.5) (286.3) (370.7) (458.8) (1,477.4)
Profit before Tax
Actual & Projected 154.0 161.3 172.3 181.1 194.4 197.5 179.5 167.2 159.2 146.3 141.0 132.0 1,985.7 Budget 2018 150.0 156.8 163.6 170.5 177.3 184.1 190.9 197.7 204.5 211.4 218.2 225.0 2,250.0 Variance 4.0 4.5 8.7 10.6 17.1 13.4 (11.4) (30.5) (45.4) (65.1) (77.2) (93.0) (264.3)
EBITDA
Actual & Projected 224.0 227.1 237.2 243.3 248.1 256.3 238.6 237.2 229.2 216.3 211.0 202.0 2,770.2 Budget 2018 220.0 226.8 233.6 240.5 247.3 254.1 260.9 267.7 274.5 281.4 288.2 295.0 3,090.0 Variance 4.0 0.3 3.6 2.8 0.8 2.2 (22.3) (30.5) (45.4) (65.1) (77.2) (93.0) (319.7)
Inventory
Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Actual & Projected Budgeted Variance 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Working capital finance
Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Actual and projected Budgeted Variance 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Budgeted Variance Bank and Overdraft 0% Invoice discounting 0% Line 3 0% Line 4 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
Contribution by Sector €
Budget Actual Variance Actual Budget Actual Variance Actual Budget Projected Variance Actual Month Month Month Month YTD YTD YTD YTD Year Year Year Year Mar-18 Mar-18 Mar-18 Mar-17 Mar-18 Mar-18 Mar-18 Mar-17 Dec-18 Dec-18 Dec-18 Dec-17 line 1 0.0 0.0 0.0 line 2 0.0 0.0 0.0 line 3 0.0 0.0 0.0 line 4 0.0 0.0 0.0 line 5 0.0 0.0 0.0 line 6 0.0 0.0 0.0 line 7 0.0 0.0 0.0 line 8 0.0 0.0 0.0
Contribution by Sector %
Budget Actual Variance Actual Budget Actual Variance Actual Budget Projected Variance Actual Month Month Month Month YTD YTD YTD YTD Year Year Year Year Mar-18 Mar-18 Mar-18 Mar-17 Mar-18 Mar-18 Mar-18 Mar-17 Dec-18 Dec-18 Dec-18 Dec-17 Line 1 0% 0% 0% Line 2 0% 0% 0% Line 3 0% 0% 0% Line 4 0% 0% 0% Line 5 0% 0% 0% Line 6 0% 0% 0% Line 7 0% 0% 0% Line 8 0% 0% 0%
Budget Actual Variance Actual Budget Actual Variance Actual Budget Projected Variance Actual Month Month Month Month Blank Co Ltd. YTD YTD YTD YTD Year Year Year Year Mar-18 Mar-18 Mar-18 Mar-17 Mar-18 Mar-18 Mar-18 Mar-17 Dec-18 Dec-18 Dec-18 Dec-17
Profit and Loss Total Revenue Cost of Sales Bought in Material - BIM Logististics In - LOGIN Production Labour Other Direct Costs Cost of Goods Sold - COGS Gross Margin before LOGOUT Logistics Out - LOGOUT LOGOUT Gross Margin After LOGOUT Overhead and Labour Labour Financial Depreciation & Amortisation Total Overhead and Labour PBT Tax PAT Distributions Total Distributions Retained Profit EBIT EBITDA Budget Actual Variance Actual Budget Projected Variance Actual Blank Co Ltd. YTD YTD YTD YTD Year Year Year Year Mar-18 Mar-18 Mar-18 Mar-17 Dec-17 Dec-18 Dec-18 Dec-17
Balance Sheet Total Fixed Assets Current Assets Total Current Assets Creditors Due Within One Year Total Current Liabilities Net Current Assets / (Liabilities) Creditors Due After One Year Total Creditors Due After One Year Total Net Assets Capital and Reserves Total Capital and Reserves
Sales Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 2018 Budget 1,000.0 1,055.0 1,110.0 1,190.0 1,270.0 1,355.0 1,465.0 1,570.0 1,675.0 1,805.0 1,935.0 2,070.0 17,500.0 Jan-18 1,031.0 1,065.0 1,108.0 1,150.0 1,100.0 1,135.0 1,162.0 1,201.0 1,253.0 1,302.0 1,398.0 1,450.0 14,355.0 Feb-18 0.0 Mar-18 0.0 Apr-18 0.0 May-18 0.0 Jun-18 0.0 Jul-18 0.0 Aug-18 0.0 Sep-18 0.0 Oct-18 0.0 Nov-18 0.0 Dec-18 0.0
Sales Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 2018 Budget 1,000.0 1,055.0 1,110.0 1,190.0 1,270.0 1,355.0 1,465.0 1,570.0 1,675.0 1,805.0 1,935.0 2,070.0 17,500.0 Jan-18 1,031.0 1,065.0 1,108.0 1,150.0 1,100.0 1,135.0 1,162.0 1,201.0 1,253.0 1,302.0 1,398.0 1,450.0 14,355.0 Feb-18 2,100.0 1,113.0 1,185.0 1,216.0 1,264.6 1,315.2 1,367.8 1,422.5 1,479.4 1,538.6 1,600.2 15,602.5 Mar-18 0.0 Apr-18 0.0 May-18 0.0 Jun-18 0.0 Jul-18 0.0 Aug-18 0.0 Sep-18 0.0 Oct-18 0.0 Nov-18 0.0 Dec-18 0.0
Sales Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 2018 Budget 1,000.0 1,055.0 1,110.0 1,190.0 1,270.0 1,355.0 1,465.0 1,570.0 1,675.0 1,805.0 1,935.0 2,070.0 17,500.0 Jan-18 1,031.0 1,065.0 1,108.0 1,150.0 1,100.0 1,135.0 1,162.0 1,201.0 1,253.0 1,302.0 1,398.0 1,450.0 14,355.0 Feb-18 2,100.0 1,113.0 1,185.0 1,216.0 1,264.6 1,315.2 1,367.8 1,422.5 1,479.4 1,538.6 1,600.2 15,602.5 Mar-18 3,219.0 1,192.0 1,285.0 1,336.4 1,389.9 1,431.6 1,474.5 1,518.7 1,564.3 1,611.2 16,022.6 Apr-18 4,420.0 1,287.0 1,357.0 1,424.9 1,496.1 1,570.9 1,649.4 1,731.9 1,818.5 16,755.7 May-18 5,723.0 1,361.0 1,472.0 1,545.6 1,622.9 1,704.0 1,789.2 1,878.7 17,096.4 Jun-18 7,091.0 1,473.0 1,571.0 1,649.6 1,732.0 1,818.6 1,909.6 17,244.8 Jul-18 8,560.0 1,583.0 1,662.2 1,745.3 1,832.5 1,924.1 17,307.1 Aug-18 10,151.0 1,689.0 1,812.0 1,902.6 1,997.7 17,552.3 Sep-18 11,843.0 1,816.0 1,906.8 2,002.1 17,567.9 Oct-18 13,663.0 1,949.0 2,046.5 17,658.5 Nov-18 15,615.0 2,083.0 17,698.0 Dec-18 17,708.0 17,708.0
PBT Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 2018 Budget 150.0 156.8 163.6 170.5 177.3 184.1 190.9 197.7 204.5 211.4 218.2 225.0 2,250.0 Jan-18 154.0 157.2 165.1 164.7 165.8 177.3 174.1 173.9 176.0 175.3 181.3 181.2 2,046.1 Feb-18 315.3 167.1 172.2 174.7 182.1 172.0 166.7 164.4 158.1 158.6 154.1 1,985.2 Mar-18 487.6 181.1 194.4 197.5 179.5 167.2 159.2 146.3 141.0 132.0 1,985.7 Apr-18 669.2 197.0 197.8 192.0 191.2 179.1 160.4 151.4 139.1 2,077.3 May-18 867.4 198.7 212.2 225.9 190.9 166.6 154.0 138.9 2,154.6 Jun-18 1,068.7 213.4 226.0 206.8 175.9 159.2 140.9 2,190.9 Jul-18 1,282.3 227.9 225.8 187.0 165.9 144.1 2,233.0 Aug-18 1,510.6 227.7 206.5 187.6 159.9 2,292.3 Sep-18 1,738.1 207.8 212.6 193.4 2,351.8 Oct-18 1,946.2 214.1 238.9 2,399.3 Nov-18 2,160.4 264.5 2,424.9 Dec-18 2,426.1 2,426.1
EBITDA Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 2018 Budget 220.0 226.8 233.6 240.5 247.3 254.1 260.9 267.7 274.5 281.4 288.2 295.0 3,090.0 Jan-18 224.0 227.2 234.2 231.2 230.4 236.6 238.5 239.2 240.0 241.1 238.0 242.3 2,822.7 Feb-18 451.1 237.1 242.2 231.2 237.1 236.4 240.1 234.4 228.1 228.6 224.1 2,790.4 Mar-18 688.3 243.3 248.1 256.3 238.6 237.2 229.2 216.3 211.0 202.0 2,770.2 Apr-18 931.6 249.2 255.3 241.0 243.4 253.8 230.4 221.4 209.1 2,835.3 May-18 1,180.8 257.4 261.3 268.1 260.9 236.6 224.0 208.9 2,898.1 Jun-18 1,438.2 261.4 268.5 276.8 245.9 229.2 210.9 2,931.0 Jul-18 1,699.6 269.8 277.2 257.0 235.9 214.1 2,953.6 Aug-18 1,969.4 301.0 270.1 261.1 250.1 3,051.7 Sep-18 2,270.4 277.8 282.6 273.4 3,104.2 Oct-18 2,548.2 284.1 273.1 3,105.4 Nov-18 2,832.3 306.4 3,138.7 Dec-18 3,143.2 3,143.2