CFO services for business-to-business and wholesale e-commerce.
Selling to businesses online replaces instant settlement with net terms, credit decisions, and receivables — a different cash model inside what looks like an e-commerce company. We bring finance leadership that builds the credit control, receivables discipline, and channel-separated margin a hybrid business needs.
The finance problems that define this segment.
Net terms create receivables and credit risk.
Net-30 to net-90 terms mean cash follows sales by months; credit limits, aging, and bad debt need a process.
Volume tiers and negotiated pricing erode margin invisibly.
Tiered discounts, rebates, and rep-negotiated deals must be tracked against cost to see which accounts earn.
Trade and consumer channels have different economics.
Blending wholesale and direct-to-consumer hides the margin and cash profile of each.
Rebates and co-op allowances are liabilities.
Volume rebates, marketing allowances, and chargebacks accrue and must be reserved.
Sales rep and distributor commissions.
Commission structures on revenue vs. margin shape behavior and cost.
Inventory for trade orders is lumpier.
Large orders, backorders, and allocation decisions affect fill rates and working capital.
Sales tax and exemption certificates.
Resale and exemption certificates must be collected and maintained; failures create tax exposure.
How we run finance here.
- Credit control — limits, approval workflow, aging, collections cadence, bad-debt reserve from history.
- Account-level contribution — net price after tiers, rebates, and allowances, less cost to serve; ranking by account.
- Channel-separated reporting — trade vs. consumer revenue, margin, cash cycle.
- Rebate, allowance, and chargeback accruals reconciled to agreements.
- Commission design on margin rather than revenue; cost tracked by rep and distributor.
- Inventory allocation and fill-rate economics for trade orders.
- Sales tax exemption management — certificate collection and audit readiness.
- 13-week cash forecast built from receivables aging and payment behavior; working-capital facility sized to it.
Key metrics we build and report.
| Metric | What it tells you |
|---|---|
| Days sales outstanding and aging by account | Cash cycle |
| Bad-debt rate and reserve coverage | Credit risk |
| Contribution by account after tiers, rebates, and cost to serve | Which accounts earn |
| Trade vs. consumer margin and cash cycle | Channel economics |
| Rebate and allowance accruals vs. agreements | Liability accuracy |
| Commission cost as percent of margin | Sales cost |
| Fill rate and backorder value | Service and working capital |
| Exemption certificate coverage | Tax exposure |
| Average order value and order frequency by account | Account health |
| Working-capital facility utilization | Liquidity |
Worked example.
A hybrid brand with a wholesale portal, $24M revenue, 55% trade on net terms.
The plan: credit policy and collections cadence; account repricing or exit for negative contributors; rebate accruals; commission on margin; certificate collection program; facility sized to the receivables cycle.
Where we’ve done this.
Wholesale portals and distributor platforms; brands adding trade channels to direct-to-consumer; industrial and specialty product sellers; sponsor-backed distribution companies. Pattern-level only.
Our wholesale customers pay late. What can we do?
Credit policy, limits, aging discipline, and a collections cadence — with the cost of late payment priced into terms; we install it.
How do we know which accounts are worth it?
Contribution after tiers, rebates, allowances, and cost to serve; we rank every account.
Should reps be paid on revenue or margin?
Margin, in nearly every case; we design the structure and model the transition.
Are missing exemption certificates really a tax risk?
Yes — without a valid certificate the sale is taxable on audit; we build the collection and maintenance process.
Further reading.
Lender Readiness: How a Behavioral Health Group Gets — and Keeps — a Line of Credit
What banks look for when lending to a behavioral health practice, how to size a line of credit against the receivables cycle, covenant traps, and a worked sizing example.
Read article → InsightThe 13-Week Cash Forecast for a Behavioral Health Group
How to build and run a rolling 13-week cash forecast in a behavioral health practice — collections by payer, payroll timing, a worked example, and the decisions it makes possible.
Read article → InsightInternal Controls in a Growing Behavioral Health Practice: Where the Money Leaks and How to Stop It
The control weaknesses common in behavioral health groups — cash handling, billing adjustments, payroll, vendor payments, and refunds — with a worked example of what a single gap can cost and a practical control framework for a practice with a small office team.
Read article →Insights for this vertical.
E-commerce-specific insights are being published.
Tell us about the business.
One conversation about where the numbers stand and what the next stage needs from finance. We will tell you where we can help, where you need someone else, and what it would cost.
The information on this page is provided for general informational purposes and does not constitute accounting, tax, legal, or investment advice. Sales tax, indirect tax, customs, and cross-border compliance obligations depend on the specific facts of the business and change frequently. Figures in examples are illustrative. See our full Legal Disclaimer.