Financial management
Seasonality: steering cash flow when activity yo-yos
Anticipate low-season troughs, size your financing lines and smooth cash flow across the year: a 6-step method for cyclical businesses.
Samuel HAYOT27 Apr 2026
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123 articles in this category
Anticipate low-season troughs, size your financing lines and smooth cash flow across the year: a 6-step method for cyclical businesses.
A 10-question financial self-assessment checklist (profitability, cash, debt, ratios) to arrive prepared and credible at your next meeting with the bank.
How to build free cash flow from operating profit, factoring in normalised tax, change in working capital and capex, to measure the cash actually available each year and use it for company valuation.
Preparing the financial side of a first fundraising round: a credible forecast, the metrics investors actually look at (burn rate, runway, unit economics) and a financial data room that holds up. Our chartered accountant's read, without needless jargon.
A weekly cash flow committee turns cash management into a routine. Participants, a standard agenda, decisions to record and the link with the 13-week forecast: the method we deploy at Hayot Expertise.
Build three coherent financial scenarios from a single forecast to anticipate decisions, measure the cash gap and prepare a real, quantified plan B for your business.
Instead of a single forecast, build three financial trajectories to prepare for uncertainty. A 5-step method, sensitivity analysis, cash-flow stress testing and costed action plans.
Calculate contribution margin product by product to steer your range: a worked method, a keep-or-drop decision table, and the trap of allocated net margin.
France's nine intermediate management balances (SIG) break your income statement down tier by tier. Gross margin, value added, EBITDA-like EBE, operating profit: see where performance is created and where it leaks, and how to read each level.
A concrete method to provision corporate income tax, VAT and the CFE for your company: deadline calendar, set-aside rate and dedicated account, with no magic formula.
Building a budget is not enough: monthly variance tracking is where value is created. Calculation, breakdown, root causes and reforecast, step by step.
A structured 4-step client dunning procedure, from preventive reminder to litigation, with the logic behind each template and the concrete calculation of penalties and the 40 euro indemnity.
The scissor effect erodes your margin silently: costs rise faster than revenue. How to spot it early using the income-statement intermediate balances and the EBITDA-style margin, and how to act before operating profit slips.
Four families of financial ratios are enough to diagnose a company: profitability, structure, liquidity and activity. Formulas, reading benchmarks and sector comparison for an owner.
How to read an aged receivables report, derive your DSO and run graduated payment reminders to cut late payments and protect your cash flow.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.