Your company plan needs financial, revenue and operating practices that support the same direction. Phase 2 makes those relationships visible and brings them into recurring use.
Module 4. Sustainable Financials
Connect the income statement, balance sheet and cash-flow statement. Maintain a reliable historical foundation, build a month-by-month annual budget and test a five-year forecast against your ownership goals.
Profit is not the cash available for distributions. Working capital, debt, taxes and reinvestment affect the result. Qualified financial review and acceptance remain distinct from completing a worksheet.
Module 5. Predictable Revenue
Connect strategy and your chosen customers to the path they take, the cost of acquiring them and the revenue forecast. Match the acquisition cost to the relevant new-customer cohort and understand what those customers contribute in gross profit.
Bookings, recognized revenue, billing and cash receipts are different events. Your systems and forecast need to preserve those differences and connect to the financial model.
Module 6. Transferable Margins
Understand product and service economics, choose useful operating measures and carry the agreed plan through a business operating system. Review what actually happened and follow through on the decisions.
Margins, revenue and financial results belong to the same company. CFO, CRO and COO need shared assumptions and clear responsibilities rather than separate plans that disagree.
Improve from the evidence
The milestone pages specify the actual review periods and evidence required. Keep an honest distinction between a drafted system and a practice that people are using. These capabilities support more informed decisions; they do not guarantee growth, a valuation or a future buyer.