42finance

How we think about numbers and decisions.

Memos, playbooks, and cases from day-to-day finance practice. Not "content marketing", but field notes from mandates, written for owners who have to make the decision.

ApproachMay 2026

Numbers don't lie. What lies is how we look at them

The bottom line of a P&L rarely lies. But two reports with the same bottom line can describe two entirely different businesses. The difference is in…

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ApproachApril 2026

More isn't always proportionally more

More salespeople: more sales. More raw materials: more finished product. Sounds like simple arithmetic. But business rarely multiplies that cleanly.

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ApproachMarch 2026

A report shows what already happened. A dashboard shows what's about to

Monthly report is a historical snapshot. You can't manage the past. A dashboard of a few right metrics tells you in advance what to expect from the…

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AnalysisMay 2026

Owners don't need another report. They need an answer.

An owner calls the CFO on a Tuesday at 9:14 a.m.: «How much did we make in April and where is the cash?» That's not a request for a report. That's a…

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AnalysisApril 2026

Why SaaS unit economics in Eastern Europe price out differently, and where founders quietly leak millions

Four out of five SaaS startups arrive with a model showing LTV/CAC of 3-5×. Real number after recalculation: 1.2-1.8×. The gap: millions of dollars…

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PlaybookMarch 2026

The 13-week cash flow as the only report that matters in turbulence

Turbulence is not a slow P&L decline. It's a sudden cash flow gap. The 13-week cash flow is the one tool that shows the gap weeks before it becomes…

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Case studyFebruary 2026

How a $4M e-commerce business found $400K of hidden profit by re-pricing CAC across channels

$4M revenue, 12% net margin, ostensibly healthy unit economics. Six weeks of work. $400K of hidden profit found. Not in cuts, but in CAC…

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PlaybookJanuary 2026

T+5: how to close the month on the 5th business day, without overtime

According to APQC data (over 11,000 companies), the median company prepares consolidated monthly statements in 6 calendar days. Our clients usually…

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Case studyDecember 2025

Manufacturing group with 4 entities: how consolidation killed cash gaps that lasted 3 years

Manufacturing business at $32M revenue. 4 entities. Cash gaps twice a quarter. «One entity has lots of cash, another has none, I don't get where the…

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