01
The monthly figures arrive, but nobody knows what to look at
The accounting firm sends a trial balance. It does not say which products make money, how much fixed cost the company can carry, or whether next month's cash is enough. What management needs are numbers for decisions, not numbers for filings.
What a fractional CFO doesMakes the numbers visible and separable: contribution margin by product and division, break-even, a forward view of cash. One page a month, read together in the management meeting.
02
A capital investment or new line of business needs a decision in numbers
The outlay is known. What management wants to test, in numbers rather than instinct, is the payback period and how much the company can absorb if it fails. The bank will want the same.
What a fractional CFO doesSeveral scenarios, with payback, cash impact and the worst case. A business plan built on direct costing, and the material the bank will ask for.
03
A subsidiary of a listed group is asked for parent-company standards
The parent wants internal control, management accounting, costing and monthly reporting to its standard. Nobody in the subsidiary can build it, and the tax accountant's specialty is filings.
What a fractional CFO doesBuilds the full set, internal control, management accounting, costing and monthly close, to the standard the parent expects, drawing on listed company audit and IPO experience, and acts as the contact for the parent's finance team and auditors.
04
A Japanese subsidiary of a foreign company needs a finance lead in Japan
Head office needs someone in Japan who understands both the local rules and the group's reporting, and can explain the Japanese numbers in the group's language.
What a fractional CFO doesServes as the finance lead for the Japan entity: local close and reporting in the group format, coordination with the Japanese tax accountant and auditors, and a single point of contact for head office, in English.
05
Preparing the company's finances for a succession or an exit
A succession or sale is possible in five or ten years. The company's finances should be shaped now so that its value is recognized when the time comes.
What a fractional CFO doesMeasures enterprise value and shows which levers raise it. The approach favors long-term improvement over short-term profit, and draws on practice in share valuation and Japan's business succession tax rules.
06
The CFO function is needed before a CFO can be hired
It is too early, or too hard, to hire a full-time CFO, but fundraising, bank relations and board-level financial reporting are needed now.
What a fractional CFO doesCovers the CFO function until a full-time hire, then helps define the role and hand it over.
