⚠ ILLUSTRATIVE SAMPLE DATA — NOT CFT'S ACTUAL FIGURES
— every number below is a hypothetical example built to show the format, not a claim about real performance.
CFT Group — Executive Finance Hub
Stittsville · Bank St · Pembroke · Aylmer
Executive Summary — This Month
Revenue tracking 4% ahead of forecast this month.
EBITDA margin improved 0.6 percentage points versus last month.
DSO increased to 34 days; collections initiative underway.
All lending covenants remain compliant.
Cash forecast reaches a minimum projected balance of $210K in Week 9.
Capital spending remains below annual budget.
Key Decisions This Month
1Approve purchase of two additional trucks
2Review ferrous scrap pricing strategy
3Accelerate collection efforts on receivables over 30 days
4Evaluate financing capacity for future expansion
First consolidated view across all five CFT business lines — replacing manual, part-time tracking.
Growth & Profitability
Budget vs. Forecast
2026 fiscal year — illustrative
Metric
Budget
Forecast
Variance
Revenue
$72.0M
$75.0M
+4.2%
Adjusted EBITDA
$5.40M
$5.03M
−6.9%
EBITDA Margin
7.5%
6.7%
−0.8 pt
Capital Spending
$3.20M
$2.65M
−17.2% (favorable)
Capital Investment
Fiscal year to date — illustrative
Annual Capital Budget$3.20M
Actual Spend (TTM)$2.10M
Remaining Budget$1.10M
Forecast Year-End Spend$2.65M
StatusOn track — under budget
Cash, Risk & Line of Credit Covenants
13-Week Cash Position — Actual + Forecast
Rolling forecast, updated weekly
ActualForecast
Current Cash Priorities
CFO recommendations — updated monthly
Accelerate collection of receivables over 30 days
Maintain minimum cash balance above $250K
Delay discretionary capital purchases until Q3 cash position confirmed
Monitor seasonal scrap purchasing ahead of Q4 volume increase
LOC Covenant Compliance
Monthly reporting package — including one-quarter forward view
Covenant
Requirement
Current
Status
Management Action
Facility limit / drawn
$5.00M limit
$1.45M drawn
71% headroom
No action required
Minimum TTM EBITDA
≥ $4.00M
$5.03M
Pass
No action required
Max. Debt / EBITDA
≤ 2.50x
0.40x
Pass
No action required
Min. Current Ratio
≥ 1.25x
1.60x
Pass
No action required
Days sales outstanding
30-day target
34 days
Watch
Continue monitoring collections
13-wk cash low (actual)
above $0
$350k (Week 9)
Pass
No action required
Cash low, next quarter (forecast)
above $0
$210k (projected)
Watch
Review customer payment terms
Monthly lender reporting
within 15 business days
on schedule
Pass
No action required
Working Capital
Cash conversion cycle — illustrative
Metric
Value
Status
Days Sales Outstanding (DSO)
34 days
Watch
Days Payable Outstanding (DPO)
38 days
Pass
Inventory Days on Hand
22 days
Pass
Cash Conversion Cycle
18 days
Watch
Customer Concentration Risk
Illustrative — trailing 12 months
Top 5 Customers (% of revenue)47%
Largest CustomerCustomer A — 14%
Largest Receivable$186K (22 days)
Concentration TrendStable YoY
Revenue vs. EBITDA Margin
All Locations — monthly, MoM basis
Revenue (actual)Revenue (forecast)EBITDA margin
Revenue by business line
$ millions, trailing 12 months
Cost Structure — Where the Margin Is Going
Revenue growth alone doesn't tell you whether the business is getting healthier — this does.
Cost component
2023
2026 TTM
Direction
Scrap / raw material purchase
68.0% of rev.
71.8% of rev.
Worsening
Processing labor
12.5% of rev.
11.9% of rev.
Improving
Freight & logistics
4.8% of rev.
5.3% of rev.
Watch
Equipment / other direct opex
2.7% of rev.
4.6% of rev.
Worsening
Operational Throughput vs. Target, by Operator
Mirrors the format reviewed together — vehicles processed per person against monthly target
Financial Summary
Period
Revenue
MoM
Gross margin
SG&A
Adj. EBITDA
EBITDA margin
CFT Group Executive Finance Hub — every figure is illustrative sample data for format purposes only, not CFT's actual financials