ARNAIZ B&C
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Capability 04

Performance, recovery and enterprise value

Performance, liquidity and enterprise-value recovery

Question this capability helps answer

What is eroding performance and which decisions can restore control and value?

We integrate financial and operating analysis to distinguish symptoms from causes. Recovery is built through verifiable priorities, ownership, assumptions and follow-up—not a generic efficiency list.

Situations addressed

  • Deteriorating margin, liquidity, working capital or plan delivery.

  • Loss of operating control, limited visibility or delayed decisions.

  • A board or management team needs causes and scenarios independently tested.

  • A transaction, integration or change requires stabilization and execution discipline.

What Arnaiz B&C does

  1. 01

    Reconstructs performance and separates effects, causes and decisions.

  2. 02

    Connects financial statements, variances, cash flows and operating capacity.

  3. 03

    Aligns strategic planning with objectives, initiatives, indicators, accountability, portfolios and follow-through.

  4. 04

    Quantifies scenarios, dependencies and action sensitivity.

  5. 05

    Supports execution so the plan remains traceable and adapts to facts.

Evidence and deliverables

  1. 01

    Variance bridge and financial-operating cause tree.

  2. 02

    Liquidity, performance and capacity scenarios with explicit assumptions.

  3. 03

    Prioritized action portfolio with owners and dependencies.

  4. 04

    Monitoring cadence with evidence of progress, risks and decisions.

When to involve Arnaiz B&C

  • When indicators explain the result but not the cause.

  • When initiatives accumulate without materiality or clear ownership.

  • When a board needs an independent view before committing resources.

Sources that may be reviewed

  • Financial statements, cash flow and working-capital information.

  • Budgets, variances, operating data and capacity information.

  • Plans, agreements, commitments and evidence of progress.

Client participation

  • Appoint the decision owner and a liaison for controlled access to information.

  • Provide context and facilitate sources; the firm retains independence over testing and conclusions.

  • Participate in scope, checkpoints and communication of risks, assumptions and limitations.

  • Coordinate privilege, confidentiality and communications with counsel where applicable.

Continuity

Related methods and capabilities

  • Express Diagnostic as a free initial assessment powered by ARNAIZ RISK-360™.
  • Risk, controls and governance to sustain changes and prevent recurrence.
  • Disputes and expert witness services if deterioration is linked to a claim or financial loss.

Explicit limitationScenarios are not guaranteed forecasts. They must be read with their assumptions, sensitivity, execution capacity and changing context.

Confidential assessment

Tell us what performance you need to recover.

Share the general context without attaching sensitive evidence. The initial conversation will help determine whether this capability and the timing of the intervention are appropriate.

Tell us what you need to resolve.