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Aziell Author

Dana Keller, CPA

FP&A Research Lead

Dana is Aziell's FP&A research lead and a licensed CPA. She writes our most quantitative pieces — branch benchmarking methodology, rolling forecast vs. annual budget, the SMB operator's enterprise-value guide — and is the internal check on any piece that touches valuation math. Before Aziell she spent six years at a top-10 accounting firm's transaction advisory group working on sell-side quality-of-earnings engagements for multi-location service platforms.

Expertise
Benchmarking methodologyRolling forecastingQuality of earningsSMB valuation

Posts by Dana Keller, CPA

6 posts
aziell.com — Benchmarks · Branchessorted by Prime cost ↓RANKBRANCHREVENUEPRIME COSTΔ vs top1Denver · Cherry CreekTOP QUARTILE$2.48M56.1%2Austin · South Lamar$2.11M58.2%+2.13Raleigh · Five Points$1.94M59.4%+3.34Nashville · Germantown$1.88M60%+3.95Columbus · Short N.$1.76M61.8%+5.76Miami · Brickell$1.61M62.4%+6.37Tucson · Sam HughesBOTTOM QUARTILE$1.52M63.9%+7.88Boise · Hyde Park$1.42M64.8%+8.7
Portfolio operations·10 min

Cross-Portfolio Benchmarking: Ranking Portcos on the Metrics That Matter

Your top-quartile portco is the operating benchmark your bottom-quartile portco should be measured against. Here is how to run cross-portfolio benchmarking without falling into the industry-average trap.

April 19, 2026
aziell.com — Benchmarks · Branchessorted by Prime cost ↓RANKBRANCHREVENUEPRIME COSTΔ vs top1Denver · Cherry CreekTOP QUARTILE$2.48M56.1%2Austin · South Lamar$2.11M58.2%+2.13Raleigh · Five Points$1.94M59.4%+3.34Nashville · Germantown$1.88M60%+3.95Columbus · Short N.$1.76M61.8%+5.76Miami · Brickell$1.61M62.4%+6.37Tucson · Sam HughesBOTTOM QUARTILE$1.52M63.9%+7.88Boise · Hyde Park$1.42M64.8%+8.7
FP&A strategy·9 min

Branch-Level P&L Benchmarking: Find Your Top and Bottom Performers

Your top-quartile branch is the benchmark your bottom-quartile branch should be measured against — not industry averages, not last year. Here is a practical framework for branch-level P&L benchmarking.

April 12, 2026
aziell.com — BvA · Forecast vs BudgetRolling 18BudgetForecastActualJFMAMJJASONDFORECAST UPLIFT+$186k vs budget
Portfolio operations·8 min

13-Week Cash Forecasting Across a Service-Business Portfolio

13-week cash forecasting at a single operator is a standard tool. Rolling it across a portfolio of 8–15 portcos is where most funds fall down. Here is how to make it scale without adding a finance headcount per portco.

April 5, 2026
aziell.com — BvA · Forecast vs BudgetRolling 18BudgetForecastActualJFMAMJJASONDFORECAST UPLIFT+$186k vs budget
FP&A strategy·10 min

Rolling Forecasts vs. Annual Budgets: Why Multi-Location Operators Need Both

Every FP&A blog tells you to replace your annual budget with a rolling forecast. That advice is half right. The budget is your accountability line. The forecast is your steering wheel. You need both, and they do different jobs.

April 4, 2026
aziell.com — Valuation · Every decision priced in exit multiplesADJUSTED EBITDA$1.84Mrecast · books + addbacks— owner comp, one-offs, etc.×MULTIPLE5.5×calibrated · comps + band— scale, concentration, growth=ENTERPRISE VALUE$10.1Mwhat the businessis worth at exitEVERY OPERATING DECISION PRICED HERE3% price ↑+$660kRefi senior+$176kClose branch 7+$868kShift cuts+$264k
Exit·9 min

Exit Readiness: Quantifying the EV Bridge Across Every Portco

The enterprise-value bridge at exit is where 20–50% of fund IRR is made or lost. Most funds assemble it in the six weeks before a sale process. Here is why it should be a continuous artifact maintained from day 1 of the hold.

March 30, 2026
aziell.com — Valuation · Every decision priced in exit multiplesADJUSTED EBITDA$1.84Mrecast · books + addbacks— owner comp, one-offs, etc.×MULTIPLE5.5×calibrated · comps + band— scale, concentration, growth=ENTERPRISE VALUE$10.1Mwhat the businessis worth at exitEVERY OPERATING DECISION PRICED HERE3% price ↑+$660kRefi senior+$176kClose branch 7+$868kShift cuts+$264k
Valuation·12 min

The SMB Operator's Guide to Enterprise Value: Every Decision in Exit Multiples

Every operating decision has two values: the cash impact this year and the enterprise-value impact at exit. The second one is almost always larger. Here is how to think about it.

March 24, 2026