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Case Study

Managing Liquidity, Restructuring Costs, & Supporting Lender Negotiation

Industry
Team Size
1 Managing Director, 1 Senior Director, 1 Vice President
Project Duration
8 weeks

The Situation

A $150mm graphics and services company with operations across the United States and Canada was facing rapidly declining sales as a result of the COVID-19 pandemic. The Company needed support in revising sales projections and developing a plan to restructure costs in order to manage liquidity under a highly accelerated timeline. Accordion was called on to develop an integrated13-week cash flow projection model, which illuminated short and medium-term liquidity levels under the revised business outlook. As part of the engagement, our team also supported the preparation of an integrated restructured business plan for stakeholder use.

Services

13-Week Cash Flow Forecasting

Active Liquidity Management

Business Plan Reforecasting

The Execution

  • Worked with the CEO, CFO and other key members of management to establish current business trends and assess the impact of COVID-19 on the forward sales and collections of the business.
  • Worked with key company stakeholders to develop a consolidated cash flow forecast with the flexibility to prepare multiple scenarios as cost reduction assumptions were finalized.
  • Prepared a revised integrated “going-forward” business plan to reflect the new economic realities alongside Management and the Sponsor.
  • Led a detailed review of accounts receivable to determine potential risk issues with collectability.
  • Analyzed the overhead cost structure on a fixed vs. variable basis to determine the go-forward supportable base of the business operating at lower sales levels.
  • Worked with the Sponsor and key department leads to analyze detailed operating costs to identify sustainable staffing levels to support go-forward operations.
  • Reviewed and modeled debt covenant requirements to assess and test implications on revised plan.
  • Bolstered conversations between the Sponsor and Lender.

The Results

Accordion led the urgent development of a viable, comprehensive “go-forward” business plan that reflected significant modifications to the planned revenues and costs integrated with a detailed liquidity forecast. Our team supported Management and the Sponsor during a uniquely difficult business situation. Accordion established a comprehensive cash forecasting process, helped evaluate various liquidity options, developed scenarios to analyze potential outcome, and supported the Sponsor during lender discussions.