Since being founded, the company had only broken even once. We therefore had to design a way to present financials that would attract investors and decided that a presentation by cash-generating unit was the best option. There were various challenges as the level of financial information was poor: the finance department’s knowledge was limited and the accounting system had recently changed. We delved into the financial system to understand what information was available and how it could be used to prepare an analysis by operating unit. In addition, Management had difficulty in realistically forecasting the business. Further obstacles included poor current trading performance, a lack of pipeline, the valuation of tangible assets and outstanding claims, all of which had to be addressed individually. With our historical insight developed during the project, we were able to assist Management in preparing their forecasts for the business.