[INSERT FIRM ICON/LOGO] Take Control of Your Future Today! Forecast, Plan, Budget & Execute for Sustainable Increases in Profit David G. Kinney, President T HE K INNEY G ROUP

[INSERT YOUR FIRM’S HEADER] Flying blind : Simply reviewing historical financial statements is not enough! Taking the time to 1)build budgets 2)do performance reviews and 3)re-forecast the future drives better decisions All important decisions should be made in the context of a consistent forecasting/planning/budgeting process weighing the pros and cons of strategic initiatives in a systematic way with real data. Budget, Forecast & Plan for More Profit

[INSERT YOUR FIRM’S HEADER] Successful Large Organizations make important decisions in the context of a budgeting, forecasting and planning process. Many large companies have hundreds or thousands of people directly involved in providing management with the projections. Accounting Department > The Kinney Group > Decisions Makers Operate like the Big Companies: We specialize in working directly alongside management teams to implement these time tested methods and execute strategies by providing our financial and operational expertise and experience. Budget, Forecast & Plan for More Profit

[INSERT YOUR FIRM’S HEADER] 3) Performance Management Consistent, Objective & Transparent review of Critical Factors (budgets & metrics) execution. Timely course correction to ensure year-end achievement of company goal(s). Performance Management w/ Budget vs. Actual Comparison Rolling Forecast 3) Performance Management Consistent, Objective & Transparent review of Critical Factors (budgets & metrics) execution. Timely course correction to ensure year-end achievement of company goal(s). Performance Management w/ Budget vs. Actual Comparison Rolling Forecast 1)Financial Forecasting Determines stability and current value of company (based upon application of various projection methods to historical performance) for Planning, Investors, Lenders & Shareholders. Pro Forma Income Statement (P&L) Pro Forma Cash Flow Statement Pro Forma Balance Sheet 1)Financial Forecasting Determines stability and current value of company (based upon application of various projection methods to historical performance) for Planning, Investors, Lenders & Shareholders. Pro Forma Income Statement (P&L) Pro Forma Cash Flow Statement Pro Forma Balance Sheet 4) Year End Budget Planning Comprehensive review of financial and productivity performance. Comprehensive modeling of performance drivers. Establish detailed financial budgets and KPI metrics. Historical Review SWOT Analysis Detailed Business Modeling & Budgeting 4) Year End Budget Planning Comprehensive review of financial and productivity performance. Comprehensive modeling of performance drivers. Establish detailed financial budgets and KPI metrics. Historical Review SWOT Analysis Detailed Business Modeling & Budgeting 2) Strategic Planning Defines the vision for the future. Assesses risks and opportunities, yielding better strategic decisions and contingency plans. Establishes high level financial budgets and KPI metrics. Historical Review SWOT Analysis Identification of Critical Factors to Success 2) Strategic Planning Defines the vision for the future. Assesses risks and opportunities, yielding better strategic decisions and contingency plans. Establishes high level financial budgets and KPI metrics. Historical Review SWOT Analysis Identification of Critical Factors to Success The Time Tested Process for Better Decisions

[INSERT YOUR FIRM’S HEADER] Benefits of Budgeting: The budget sets the direction for the business and facilitates better decision making Budget setting discussions unlock ways to improve performance Targets (with incentives) drive improved sales and better expense/cost control Performance Management: Measure financial & productivity results on a consistent basis with reports, charts & scorecards Compare results to budget, question past decisions, get back on track Hold team accountable for results; take appropriate, timely corrective action Rolling Cash Forecast: Tactical decisions should revolve around the forecast with a clear understanding of implications Make timely decisions based upon a consistent understanding of current and future cash position Have more confidence and stability, less stress The Time Tested Process for Better Decisions Conduct Planning to Define Financial & KPI Budgets Do Monthly Performance Review Critical Factors Management System Do Monthly Performance Review Critical Factors Management System Re-forecast the future on a rolling basis w/ cash-flow analysis

[INSERT YOUR FIRM’S HEADER] The Repeating Cycle of Success Performance Management : Consistent and Objective review of performance against budgeted/forecasted targets for timely course- correction. Feb Mar Financial Forecast : Typically performed at commencement of engagement. Provides real-time view of where business is headed. April May June July Aug Sept Oct Nov Dec Strategic Planning Process : Always performed at commencement of engagement. Sets direction of company and provides high- level financial and performance goals. Rolling Forecast : Accurate and tactical view of where the business is headed including cash flow projections after each performance review. Jan Budgeting Process : Typically performed at year end. Comprehensive analysis of strategic plan and actual versus planned performance. Comprehensive modeling of all financial and productivity drivers. Establish detailed budgets and performance metrics for following year.

[INSERT YOUR FIRM’S HEADER] We will be your Outsourced CFO/COO At T HE K INNEY G ROUP, we are experts in building budgets and plans. Let us do the heavy lifting for you. This will enable you to exclusively focus your time on value-adding discussions and thoughts, not complicated model-building Our integrated financial and operational expertise and processes enable us to deliver this service at a fraction of the in-house cost We specialize in and differentiate ourselves by working directly alongside management teams to execute their business strategies through our proprietary Critical Factors Management System. Drive the necessary discussions, ask the important questions Your team will be fully prepared and fully engaged Simply show up to the meeting and we will have the analysis ready for discussion Our experience with a diverse group of clients gives us a unique and insightful perspective that an exclusively in-house team would not have. We employ best practices in executing your budget and productivity performance We document every aspect of the performance management process including course corrections to ensure year end goal achievement Budget, Forecast & Plan for More Profit

[INSERT YOUR FIRM’S HEADER] The Financial Forecast: The financial forecast is the first step in the process of making better decisions. It provides an assessment of the current health of the business as well as a view of the future based upon historical performance to date. Regular Budget/Performance Review: In order to continue to make better decisions for sustained and sustainable growth in profitability: -Start with a high level planning session -Conduct Monthly Performance Reviews w/ Budget vs Actual comparisons and Rolling Forecasts -End the year with a line-by-line budget planning process Cultivating a Better Decision Making Process: Yes, of course, this will take some time, but the time invested will yield sustainable increases in productivity and profitability. It is the process, not a quick fix, that creates sustainable increases in profitability.

[INSERT YOUR FIRM’S HEADER] The Financial Forecast – An accurate assessment of current health as well as forecasted performance provides the foundation for making decisions about how best to achieve your overall corporate objectives. Financial and Operating Ratios evaluate the overall health of the company while… The Income Statement projects future profitability and… The Cash Flow Statement projects the uses of cash and therefore indicates whether or not the business can afford to finance future growth and create the value indicated by… The Balance Sheet which provides a snap shot of the assets, liabilities and shareholder equity of the company in each projection period It is the process, not a quick fix, that creates sustainable increases in profitability.

[INSERT YOUR FIRM’S HEADER] Monthly Performance Reviews w/Budget vs. Actual comparisons – Comparing “what happened” to “what we thought was going to happen” provides your team with greater insights into the mechanics of the business & creates alignment. – When key decision makers are forced to “go on the record”, they have a greater sense of personal responsibility to figure out how to make “their number” or figure out what is truly wrong so that adjustments and improvements can be made. – Team becomes Self-Accountable and Proactive not Reactive – Making informed, targeted adjustments allows for strategic changes when necessary and ensures that the business will reach the goals set in the budget. It is the process, not a quick fix, that creates sustainable increases in profitability.

[INSERT YOUR FIRM’S HEADER] Monthly Rolling Forecast – Actual results replace the budget for past months and the remaining periods are re-forecasted. – Information cultivated in the performance reviews allow for stable refinement of the strategy. What assumptions were right? What assumptions were wrong? Revise Forecasting Assumptions to become more accurate over time – Provide management team with an accurate rolling cash forecast Enable them to anticipate and avert cash shortfalls – What is REALLY going to happen? – Centerpiece of the tactical decision making process It is the process, not a quick fix, that creates sustainable increases in profitability.

[INSERT YOUR FIRM’S HEADER] Annual Line-by-line Budget/Planning Session – Systemically discuss all parts of the business to identify room for improvement. This will spark conversations and ideas that would never be discussed otherwise and create buy-in. – Review budget and productivity metric performance to fully and objectively understand if missed targets are attributable to the assumptions or the personnel. – Apply revised assumptions to every aspect of the income statement, the balance sheet and the productivity metrics to determine maximum potential for the following year governed by optimization of cash flow. – Establish and allocate accountability for budgets and productivity metrics to each member of the team for which they will be held accountable during each monthly performance review. It is the process, not a quick fix, that creates sustainable increases in profitability. Alignment of all financial statements eliminates ‘guess-work’

[INSERT YOUR FIRM’S HEADER] …combined with consistent Performance Management delivers 3 Critical Benefits 1)It inspires engagement by involving the team in setting the direction, establishing the goals and developing the strategy to achieve the goals of the company. 2)It creates alignment as realistic goals are set based upon an accurate assessment of current and future resources and each member of the team fully understanding how their performance contributes to the success of the company. 3)It generates sustainable increases in profitability as: 1.every tactical decision is based upon an informed understanding of the current and future impact on profitability and cash flow 2.the management team can be responsibly given greater authority - in alignment with their performance - thus expanding critical thinking and 3.stable adjustments can be made to the strategy to ensure timely course corrections to achieve the corporate goals Strategic Planning

[INSERT YOUR FIRM’S HEADER] On-Going Analysis Good cop, bad cop There is no “bad cop” as the system provides an accurate, objective and transparent measurement of performance and ensures continuous budget and performance accountability among your employees. Be ready on a dime We will be able to walk into a meeting and be ready to have a discussion on the present and future of your budgeting plans at any time. A common language When you use ratio analysis and business drivers to determine budgets, decisions can be made using a common language backed up by real numbers and analytics.

[INSERT YOUR FIRM’S HEADER] Take Control of Your Future! A common question: “how much does this cost?” The correct response: “proper planning and execution is not a question of cost. It is a question of return on investment.” Your Investment of Time: – Forecasting: up to 1 hour for your bookkeeper to generate reports out of your accounting software – Strategic Planning: 16 hours – Performance Management: 4 hours per month – Annual Budgeting/Planning Session: 8 or 16 hours depending upon depth of analysis and planning Your Investment of Capital: Fully detailed on the next slide

[INSERT YOUR FIRM’S HEADER] 3) Performance Management Consistent, Objective & Transparent review and documentation of Critical Factors (budgets & metrics) execution $2,500 per Month Performance Reviews w/ Budget vs. Actual Comparison Rolling Forecast 3) Performance Management Consistent, Objective & Transparent review and documentation of Critical Factors (budgets & metrics) execution $2,500 per Month Performance Reviews w/ Budget vs. Actual Comparison Rolling Forecast 1)Financial Forecasting A 5 year projection based upon the trend in historical performance over the past 3 years $1,000* * (must provide 3 years of historical financial data) Pro Forma Income Statement (P&L) Pro Forma Cash Flow Statement Pro Forma Balance Sheet 1)Financial Forecasting A 5 year projection based upon the trend in historical performance over the past 3 years $1,000* * (must provide 3 years of historical financial data) Pro Forma Income Statement (P&L) Pro Forma Cash Flow Statement Pro Forma Balance Sheet 4) Year End Budget Planning One or two day comprehensive review, modeling, budgeting and documentation of financial and performance drivers $10,000 per Day Historical Review SWOT Analysis Detailed Business Modeling & Budgeting 4) Year End Budget Planning One or two day comprehensive review, modeling, budgeting and documentation of financial and performance drivers $10,000 per Day Historical Review SWOT Analysis Detailed Business Modeling & Budgeting 2) Strategic Planning A full day planning session to define the vision for the future, establish high level budgets and metrics and a system for tracking performance $10,000 Historical Review SWOT Analysis Identification of Critical Factors to Success 2) Strategic Planning A full day planning session to define the vision for the future, establish high level budgets and metrics and a system for tracking performance $10,000 Historical Review SWOT Analysis Identification of Critical Factors to Success Big Company Small Business Pricing

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