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Darius QemzanuChief Financial Officer · Essays & perspective

Darius Qemzanu / Chief Financial Officer

The decision hidden inside a familiar financial number

Perspectives from a life in leadership.

The archive.

Returnable assets and circulation economics

  1. Returnable assets and circulation economics5 min read

    A margin per movement does not tell us how hard the crate investment worked

    The pool earned on each completed cycle, yet eight cycles produced less contribution than the twelve I had approved. The investment question remained larger than the movement margin.

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Refundable deposits and treasury judgement

  1. Refundable deposits and treasury judgement5 min read

    The bank balance was larger than the capital commitment we could responsibly make

    Customer-deposit exposure and known supplier payments changed the meaning of a ₹3.6 crore balance. The reserve was an internal decision, not a redefinition of cash.

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Network economics and avoidable cost

  1. Network economics and avoidable cost5 min read

    Closing the loss-making depot would not remove the costs charged to it

    An allocated loss supported one story; the costs that would actually disappear supported another. The closure decision needed its own financial comparison.

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