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  • Writer's pictureIlma Danielienė

Navigator completes financial analysis and business plan for services company in Cyprus

Navigator Consulting recently completed a financial analysis and 5-year business plan for a services company in Cyprus. As the COVID-19 Pandemic continues, companies are finding that traditional revenue sources are collapsing. By implementing a break-even and turn-around analysis, entrepreneurs and managers can better understand what is needed for corporate survival.

Limassol, Cyprus: 22 May 2020



Our client is a Cyprus services sector firm with multiple areas of activity, including business intelligence, mainstream media, sectoral media, corporate services and events. While 2019 was a record year in terms of financial turnover and Cyprus company performance, the advent of the coronavirus in March 2020 has led to a dramatic decline in revenue and activity.

Key market observations include:

  • A total market decline of 3 months: all activities were effectively frozen and some 90% of staff furloughed as the lockdown took place (2 months) and then companies gradually restarted (1 month).

  • Major uncertainty as promotion budgets across the entire economy have been cut or frozen. This has led to an inability to deliver on promised services, while at the same time many clients have been requesting refunds.

  • A total cessation of the incoming tourism market. This has had an indirect impact, as many clients are leading tourism sector actors.


In order to get a clearer picture of the situation, Navigator Consulting implemented the following activities:

  • A strategic definition of profit/loss centres within key company operations, and re-allocation of management accounts into a profit centre model for 2019.

  • A revised 2020 budget using the same profit centre approach, but updating all forecast expenditure for 2020. This was done based on a base case and worse case scenario.

  • A business plan and associated financial forecast for 2021 – 2025, taking into account corporate indicators (contracts, sales, etc) as well as expenditure.

  • A proposal for urgent business diversification into revenue-generating activities.


The financial analysis using an ABC costing system and profit centre approach revealed that key corporate activities were loss-making even in a good year. In a crisis, urgent action was required to restructure operations.

The results supported the short-term emergency restructuring; the medium-term turn-around and recovery plan; and the longer-term growth plan of the enterprise.

Navigator Consulting provides detailed business planning, due diligence, financial forecasting and turn-around management services to clients in Greece, Cyprus and internationally.

For further information, please Contact Us.


Philip Ammerman

Managing Director

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