First-year costsRecruitment + annual employment costInclude employer contributions and training
Contribution in the same yearAnnual contribution profitBefore deducting this employee’s cost
First-year total cost < Contribution in the same period
Define contribution by role, include ramp-up and avoid deducting the same cost twice. For support functions, assess productivity and risk reduction as well as revenue.
NEXT DECISION
From “Can we pay?” to “What contribution, and when?”
Allow for training and ramp-up in the first year. Consider later-year contribution and the cash needed before benefits arrive.
6 ÷ (2 − 0.5)= 4-year simple paybackAmounts in million JPY. Additional annual investment: 0.5, net of tax effects. The 2 is cash after operating costs and tax, before this additional investment. Assumes constant annual cash flow recovered evenly through the year.If amounts vary, use cumulative after-tax cash after additional investment to identify payback. This simple illustration excludes the time value of money.
NEXT DECISION
Consider payback — and your options if results fall short.
Clarify assumptions, cash headroom and review dates. Track outcomes after execution to inform the next decision.
Which opportunities will repay an outsourced sales cost?
Qualified meetingsConsistent criteria
OrdersMeeting-to-order rate
ContributionProfit per order
Indicative meetings required = Relevant cost ÷ (Contribution per order × Conversion rate)
Compare the same cohort and period. Include agency fees and internal sales/closing labor, through incremental costs or allocated time. Contribution is after cost of sales, variable costs and success fees. Do not count costs twice if already deducted from contribution.
NEXT DECISION
Look beyond meeting counts to conversion and contribution.
Vary conversion and profit assumptions to see the range of required opportunities. Distinguish performance evaluation from the timing of cash collection.
Indicative leads required = Relevant cost ÷ (Contribution per order × Conversion rate)Indicative total acquisition cost ceiling per lead = Contribution per order × Conversion rate
Use the same cohort and period. Include media, production and management fees plus internal sales/closing labor. Contribution is after cost of sales and variable costs; avoid double-counting costs already deducted.
NEXT DECISION
Beyond ROAS: acquisition cost and the profit that follows.
Review time to close, cash collection and retention. Allow for target profit and uncertainty when deciding to increase, improve or stop spending.
After raising capital, who owns what — and who decides?
Pre-money equity value40million JPY
New equity raised10million JPY
10 ÷ 50= 20% new investor ownershipPost-money equity value is 40 + 10 = 50 million JPY. A simplified fictional example of newly issued ordinary shares at one price, with no secondary sales, options, preferences or fees.
NEXT DECISION
Look beyond the amount raised to future ownership and flexibility.
Consider subsequent rounds, voting rights and investor terms. AureVia supports financial planning and decisions; tax and legal judgments are confirmed with independent qualified professionals.
Business planning, financing, internal systems and IPO preparation. We work alongside leaders with a perspective spanning operations and capital markets.
Track investments and initiatives through execution and results.
EXECUTION
05
Management meetings
Use shared numbers to make the next decision.
DECISION
Connected numbers. Shared questions. Decisions in motion.
FROM VISION TO DAILY MANAGEMENT
See where you stand. Ask the next question.
Cash, profit outlook, cash flow and investment capacity. Bring the numbers that matter into a shared view.
Management dashboard / Development screen with demo data (Japanese)Enlarge ↗
04 / THE MANAGEMENT CYCLE
One decision. The next possibility.
Systems inform. People decide. Teams act. Follow each step through the management cycle.
A shared North Star: enterprise value.Every decision, toward the future you want.
Explore one step at a time →
01 / 08
01 / UNDERSTAND
Where does your business stand?
Profit, cash and the repeatability of your business model. Look beyond a list of figures to understand what creates value and what holds growth back.
What we build at this stepEnterprise value baseline / Management dashboard
◇ Enterprise value & management
ONE DECISION, NEXT POSSIBILITY
Follow one company’s decisions — a fictional example
Where you stand01Next possibility
Sales are growing, but cash on hand is not.
02 / PRIORITIZE
What should change first?
Assess each challenge by its impact on enterprise value and ease of execution. Align leadership and the team on the priorities that matter now.
What we build at this stepChallenge map / Priorities
◇ Management & KPIs
ONE DECISION, NEXT POSSIBILITY
Follow one company’s decisions — a fictional example
Where you stand02Next possibility
Long collection periods are tying up cash needed for growth.
03 / DECIDE
Where should you invest, and why?
Hiring, advertising and equipment all invest in the future. Compare options using expected results, required cash and time to payback.
What we build at this stepInvestment plan / Outcome measures / Payback outlook
◇ Initiatives & enterprise value
ONE DECISION, NEXT POSSIBILITY
Follow one company’s decisions — a fictional example
Where you stand03Next possibility
Invest in billing and collection processes before expanding the sales team.
04 / FINANCE
How will you fund the next step?
Connect the business plan with cash flow so investment can proceed. Consider debt and equity options that suit your future direction.
What we build at this stepFinancing plan / Cash-flow plan
◇ Management & enterprise value
ONE DECISION, NEXT POSSIBILITY
Follow one company’s decisions — a fictional example
Where you stand04Next possibility
Secure working capital before the improvement starts producing results.
05 / EXECUTE
Who will do what, and by when?
Turn decisions into everyday actions. Assign owners, deadlines and progress measures to keep plans connected to operations.
What we build at this stepAction plan / Owners / Milestones
◇ Initiatives & KPIs
ONE DECISION, NEXT POSSIBILITY
Follow one company’s decisions — a fictional example
Where you stand05Next possibility
Assign owners and deadlines to improve the process from invoicing to collection.
06 / MEASURE
What did the investment change?
Track changes in profit and cash, not only activity. Compare actual outcomes with expectations to decide whether to continue, improve or stop.
What we build at this stepKPI actuals vs. plan / Investment review
◇ KPIs & management
ONE DECISION, NEXT POSSIBILITY
Follow one company’s decisions — a fictional example
Where you stand06Next possibility
Track collection periods and cash balances to assess the investment.
07 / REVIEW
Does the meeting lead to a decision?
Use shared numbers to document questions, options and decisions. Turn reporting meetings into a place for choosing the next action.
What we build at this stepMeeting agenda / Decisions / Next actions
◇ Management meetings
ONE DECISION, NEXT POSSIBILITY
Follow one company’s decisions — a fictional example
Where you stand07Next possibility
Review the cash released by better collections and decide how to use it for growth.
08 / EVOLVE
Turn learning into the next opportunity.
Update your view of the business with what execution has taught you. Build a continuous cycle of better decisions, beyond a one-off improvement.
What we build at this stepUpdated business plan / Next investment decision
◇ Across all products
ONE DECISION, NEXT POSSIBILITY
Follow one company’s decisions — a fictional example
Where you stand08Next possibility
Check available cash before committing to the next hire or new business.
01 / UNDERSTAND
Where does your business stand?
Profit, cash and the repeatability of your business model. Look beyond a list of figures to understand what creates value and what holds growth back.
What we build at this stepEnterprise value baseline / Management dashboard
◇ Enterprise value & management
ONE DECISION, NEXT POSSIBILITY
Follow one company’s decisions — a fictional example
Where you stand01Next possibility
Sales are growing, but cash on hand is not.
↳Learn from execution, update your position and make the next decision.↲
05 / ABOUT AUREVIA
Walking beside those who go further.
Financial expertise and experience leading a business. Both, at your side.
Representative Director / CPA & Tax Accountant (Japan)
Takuya Kusakabe
As CFO at Infonet, Takuya led the IPO from the company side. He subsequently became Representative Director and CEO, executing M&A as a growth strategy and leading business expansion and group management. He founded AureVia in June 2025.
His experience spans tax and audit at Tohmatsu, finance and corporate planning at a listed venture business, financial advisory at Takano, and buy-side sourcing and due diligence at a principal investment company. He brings that practical expertise to everyday decisions.
