A forecast is a map of assumptions
Revenue, margin and cash forecasts depend on choices about demand, pricing, capacity and working capital.
I want each major assumption to have a business owner and a visible relationship to the resulting numbers.
Continue the essay
The enduring idea
A philosophy in practice ↗Finance earns trust by making the economics of a choice visible. I combine discipline in cash, controls and reporting with constructive challenge on investment and growth. A clear explanation of uncertainty is more valuable than precision that the underlying assumptions cannot support.
The journal
Further reading.
- 02
Capital allocation needs a common language
Two investment cases can appear comparable while using different assumptions about risk, time and resource demands.
- 03
The finance transformation beyond faster reporting
A faster close creates capacity, but the value depends on how that capacity is used.
- Capital raised
- $2.4 bn
- Equity, debt and a cross-border listing
- Margin expansion
- 380 bps
- Over four reporting years
- Qualified audit opinions
- 0
- Across twelve reporting periods
- Transactions closed
- 11
- Acquisitions, divestments and JVs
Beyond the page
The record behind the perspective.
In the boardroom
- Calder LogisticsIndependent Director · 2021 — Present
- Westmoor Housing FinanceNon-Executive Director · 2018 — Present
- The Lakeshore FoundationHonorary Treasurer · 2016 — 2022
Recognition
- CFO of the Year — Large EnterpriseThe Finance Leaders Forum · 2024
- Best Investor Relations, Mid-CapCapital & Governance Quarterly · 2023
In conversation
- “Capital allocation is a leadership decision, not a spreadsheet”Capital & Governance Quarterly · 2025
- “Inside a cross-border listing in eleven months”The Finance Leaders Forum · 2024
- “What audit committees should ask about cash”The Boardroom Review · 2023
Turns a complex balance sheet into a decision the whole board can own. Investors trusted the numbers because they trusted the person.
Continue the conversation
Ideas are tested in conversation.
For board, advisory and speaking invitations, and for readers who want to take an argument further.
- Board appointments
- Advisory roles
- Speaking invitations
office@julianfalk.example