SERVICE
Fractional CFO leadership for NYSE American, Nasdaq small-cap, and OTCQB/OTCQX companies — board reporting, capital strategy, treasury, and close discipline from someone who has spent ten years in the SEC-reporting seat at US-listed public companies.
Already have a CFO? Many engagements run under one — see Public Company Support for senior bench strength, not a replacement.
THE PROBLEM
The gap between where your finance function is and where a listed company needs it to be is not an accounting gap. It is a leadership gap — and at small-cap scale, the full-time hire math rarely works.
The decisions have changed; the finance function hasn't. Two years ago the questions were bookkeeping questions. Now they're dilution, runway, raise timing, and what to tell the board — and nobody in the building has carried those decisions at a public company before.
The cash forecast is a spreadsheet, not a strategy. A real forecast shapes hiring, product investment, and raise timing. If yours is rebuilt from scratch the week before each board meeting, it's reporting history, not steering the company.
Board packages report; they don't inform. Directors get a trial balance in slide form. What they need is the three numbers that changed, why they changed, and what management proposes to do about it.
A full-time CFO doesn't pencil. An empty seat doesn't either. The market for executives who have actually run public-company finance is priced beyond most small-caps — so the seat stays empty, and the risk compounds quietly every quarter.
WHAT WE DO
Embedded in your leadership team on a part-time cadence sized at Gate 1. Diagnostic first, then build what's missing, then hand over a function that runs without dependency. These are the building blocks.
Diagnostic in the first 30 days. Business model, cash dynamics, team capability, and strategic priorities — mapped before anything gets built. You get a written read on what's missing and in what order it matters.
Cash flow forecasting and working capital. A rolling forecast tied to operating drivers — one document that answers runway, raise timing, and hiring capacity, refreshed on a cadence the board can rely on.
Board and investor reporting. Packages built for governance decisions: what changed, why, and the management recommendation — written by someone who presents to an audit committee in his own seat every quarter.
Capital strategy and fundraising support. Raise structure, instrument trade-offs, dilution math, and lender or investor materials — grounded in $50M+ raised in public-market transactions.
FP&A and management reporting framework. A planning process and monthly reporting rhythm that informs real decisions — capital allocation by data, not gut feel — built for your business, not imported from a template.
Treasury and close discipline. Banking structure, cash controls, and a close calendar that produces numbers the auditor and the board both trust — SEC-grade discipline applied at fractional cost.
Team capability building. The build targets a function that runs with clear ownership and reliable reporting within the first months. The goal is to grow your internal finance leader, not to make the engagement permanent.
WHY US
How we work: every engagement passes the 4-Gate model — document intake, source reconciliation, independent cross-check, deliverable review — before anything reaches your auditor or your board. The founder, a US CPA with an MBA from IIM Ahmedabad, is someone who has spent ten years in the SEC-reporting seat at US-listed public companies — with zero restatements, zero late filings, zero audit qualifications. See the model.
QUESTIONS
Email rohit@unfoldingvalues.com with your company name, ticker, and one sentence on the pain point. You'll hear back from Rohit — not a junior, not a form-response — within one business day.
Email rohit@unfoldingvalues.com