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Aziell Author

Martin Okafor

Fractional CFO, multi-location services

Martin has run the finance function for multi-unit operators on both the branch and holdco sides for more than a decade. He writes Aziell's field-tested playbook pieces — driver-based budgeting, scenario planning, the Debt Optimizer walkthroughs — and spends most of his client work turning spreadsheet-driven budgets into driver-based models. He has closed more than 40 SBA and bank refinancings, each priced in both cash and enterprise-value dollars.

Expertise
Driver-based planningDebt structuring + refinancingScenario modelingMulti-location P&L

Posts by Martin Okafor

7 posts
aziell.com — Budget_FINAL_v7.xlsxlast edited 23 days agoBranch 1Branch 2Branch 3Branch 4CONSOLBranch 7 v2 USEOLD_DO_NOTAccountJanFebMarAprMayJunRevenue$10k$11k$12k$13k$14k$15kCOGS$13k$14k$15k$16k$17k$18kLabor$16k$17k$18k#REF!$20k$21kRent$19k$20k$21k$22k$23k$24kUtil.$22k$23k$24k$25k$26k$27kSupplies$25k$26k$27k$28k$29k$30kMktg$28k$29k$30k$31k$32k$33kMgmt$31k$32k$33k$34k$35k$36kOther$34k$35k$36k$37k$38k$39kWhich one is right??Ops has $42k gap onBranch 7 — CFO filesays $38k. Third copyin Google Drive says$46k. HELP.
FP&A strategy·10 min

The Hidden Cost of Spreadsheet Budgeting for Multi-Location Businesses

Your budget workbook looks cheap. It isn’t. Between version drift, formula errors, and stale actuals, most multi-location operators burn a mid-five-figure sum every year keeping a spreadsheet alive.

April 18, 2026
aziell.com — BvA · Forecast vs BudgetRolling 18BudgetForecastActualJFMAMJJASONDFORECAST UPLIFT+$186k vs budget
Portfolio operations·9 min

Covenant Monitoring at Portfolio Scale: Stop Finding Out Late

Every quarter, some portco is inside a covenant cushion that looked comfortable at close and is now thin. Finding out two weeks after the reporting date is not an operating problem — it is a preventable fund-IRR problem. Here is how to fix it.

April 17, 2026
aziell.com — Plan · Driver treeREVENUE$4.82MCAPACITY38 chairs × 260 daysOwner: Ops leadUTILIZATION72% chair-hr fillOwner: Ops leadAVG TICKET$248 per visitOwner: Ops leadChairs38Op days260Booked hr68%No-show4%Service mix7 linesDiscount−2.1%
Planning·12 min

Driver-Based Budgeting for Service Businesses: A Complete Framework

Driver-based budgeting replaces guesswork with math. Here is the complete framework we use with multi-location service operators, from picking the three drivers that actually matter to keeping the model honest.

April 15, 2026
aziell.com — Plan · Driver treeREVENUE$4.82MCAPACITY38 chairs × 260 daysOwner: Ops leadUTILIZATION72% chair-hr fillOwner: Ops leadAVG TICKET$248 per visitOwner: Ops leadChairs38Op days260Booked hr68%No-show4%Service mix7 linesDiscount−2.1%
Underwriting·9 min

Diligence for Multi-Location Platforms: What to Model Pre-Close

Most pre-close models over-invest in top-line growth assumptions and under-invest in branch-level variance, covenant stress-tests, and working-capital rhythm. Here is what to model instead.

April 11, 2026
aziell.com — Plan · Driver treeREVENUE$4.82MCAPACITY38 chairs × 260 daysOwner: Ops leadUTILIZATION72% chair-hr fillOwner: Ops leadAVG TICKET$248 per visitOwner: Ops leadChairs38Op days260Booked hr68%No-show4%Service mix7 linesDiscount−2.1%
Value creation·10 min

Value Creation Plans That Actually Move EBITDA

Most value creation plans fail because they document aspirations, not drivers. Here is the VCP structure that actually moves EBITDA across a multi-location portfolio — and integrates directly into quarterly board packs.

April 8, 2026
aziell.com — Copilot · Debt OptimizerLAYER 1Senior SBA 7(a)$3.20M · Prime + 2.75%+$32k/yrLAYER 2Revolver (persistent)$600k avg · SOFR + 3.0%+$12k/yrLAYER 3Seller note$480k · 7.5% · non-amort.+$14k/yrTHE MOVERefinance senior atPrime + 1.75%.MATH, INLINEAnnual saving$32,000Closing cost (1×)$14,000Net · 12 mo$18,000ENTERPRISE VALUE+$176,000at 5.5× EBITDA multiple
CFO Copilot·11 min

The Debt Optimizer: Finding Hidden Enterprise Value in Your Capital Stack

SBA 7(a) loans are oxygen. They are also, often, the single largest source of silent enterprise-value leakage in a multi-location business. Here is how to spot the leak and fix it.

April 7, 2026
aziell.com — Scenarios · Base / Upside / DownsideDOWNSIDERevenue$4.1MEBITDA margin11.2%EBITDA $$459kEnterprise value$2.5MNARRATIVE
Medicaid cut 7%. Hold staff, trim OT.
BASERevenue$4.8MEBITDA margin13.8%EBITDA $$662kEnterprise value$3.6MNARRATIVE
Rolling forecast. No major moves.
UPSIDERevenue$5.4MEBITDA margin16.4%EBITDA $$886kEnterprise value$4.9MNARRATIVE
Tier-2 price +3%, capture competitor exit.
Planning·11 min

Scenario Planning for Multi-Location Services: Price, Lease, and Headcount Levers

Most scenario plans are useless because they perturb the wrong variables. Here is the framework that focuses on the three levers multi-location operators can actually pull — and how to model each.

April 1, 2026