Decision Matrix Flowchart of Second Wind Solutions Turnaround, Restructuring and Strategic Activity Events

(typical sequence of events)

Cash Flow daily crisis management

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Develop 30 week cash flow forecast model

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Leadership team assessment/collaboration

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Restructure Management Teams to drive system of accountability

• Implement weekly management team meetings in order to facilitate knowledge transfer/information flow across functional areas

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Overhaul compensation and benefit plans; as necessary

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Strategic Business Plan Development or Refinement

• Sales and Marketing Plan
• Financial Plan (P&L, Balance Sheet, Cash Flows, DSC, Leverage Tests)
• Operational execution plan

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Execution

• Strategic Alignment-Business Units and Functional Teams
• Execution of Strategic Business Plan (Drive Accountability!)
• Eliminate barriers to improved operational performance
  • Raw material costs containment
  • Direct labor improvements
  • Improve under-utilized overhead
  • Eliminate unnecessary fixed overhead and S,G&A
  • Increase throughput
  • Shorten sales to ship cycle
• Facilitate the flow of communication and information across business units and functional areas
• Seamless and effective decision making
• Foster continuous improvement environment
• Instill CASH FLOW mindset and culture throughout the organization!

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Capital Formation/Credit Infusion/Credit refinance/Re-capitalization; if necessary

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Enterprise stabilization and long-term sustainability!!