Seven practices.
One standard of rigor.

Outsourcing of CFO Office Routines

The finance function is vital to any business and influences every area of a company. For that reason, it takes professionals with technical knowledge and experience to make the right decisions and optimize business results. Cosmos has a select group of senior professionals ready to take on the finance-director duties of your business. Our approach includes:

• supervising and supporting the preparation of financial statements and accounting routines
• analysis of revenue, cost and expense trends
• cash-flow management
• fundraising
• designing strategies for sustainable business growth
• results reporting

Cash Release through Working-Capital Optimization

Our approach combines quantitative and qualitative analysis of accounts-payable, accounts-receivable and inventory-management processes and policies to identify opportunities to release cash quickly and sustainably. The main benefits of our approach are:

• Higher productivity
• Better service quality
• Margin improvement
• Reduced exposure to default
• Reduced inventory obsolescence

Turnaround

Market dynamics, fierce competition, a volatile macroeconomic environment, constant regulatory change and internal organizational challenges often lead to situations that can cause irreparable damage to a company's image and/or financial results. Our turnaround services include the following stages:

• environment analysis and strategic review
• diagnosis and action plan
• financial and tax planning
• process review and organizational restructuring
• setting up a crisis-management committee, if needed
• implementation of corrective actions
• creation and monitoring of performance indicators (KPIs)

Fundraising Advisory

A capitalization strategy requires objectivity and strong alignment with the company's real business challenges. Cosmos has professionals who advise fast-growth companies on analyzing their capital structure and raising funds to expand the business. We also work on debt restructuring through refinancing backed by commercial or real-estate collateral.

Mergers & Acquisitions

Merger and acquisition transactions involve complex, high-risk issues for the investors active in this segment. For that reason, they require specialized, experienced professionals who help ensure that the important aspects of the deal are identified and wisely communicated. Cosmos is specialized in this segment, with a versatile, experienced team, especially in corporate and tax structuring, investigation (due diligence) and integration.

Corporate Structuring & Restructuring and Tax Planning

To compete in this environment, companies need versatility, creativity and boldness in running their business. It is in this context that corporate and tax restructuring can contribute to financial balance and an efficiency gain that is essential to a company's survival. We present structuring alternatives for transactions covering issues crucial to decision-making, including matters related to future divestitures. We advise our clients throughout the process of identifying and implementing opportunities to reduce the tax burden and improve cash flow, along with additional benefits such as lower operating costs and expenses.

Tax Incentives and Special Regimes

Tax incentives put in place by state and federal governments encourage investment in strategic areas and can represent a significant reduction in a company's tax burden. We advise our clients throughout the process of identifying, assessing and implementing tax incentives at both the state and federal levels.

In certain situations, states and municipalities allow taxpayers to obtain a Special Regime that relieves them of ancillary obligations and, in some cases, even of the principal obligations. We help our clients identify Special Regimes applicable to their operations, as well as prepare and follow up on the request submitted to the relevant authorities.

Due Diligence (Buy-side and Sell-side)

Growing through mergers or acquisitions can deliver substantial gains. It requires market knowledge, strategy, planning and versatility. We advise our clients on applying the best strategy for the transaction and on handling situations specific to the Brazilian market, especially those related to finance, accounting practices, taxes and people.

Assessment of Opportunities to Reduce the Tax Burden and Generate Cash

Given the tangle of tax rules built up over the years in Brazil, it is important that taxpayers constantly reassess their structure from a tax standpoint. To that end, we help our clients decide where to operate and establish their entities in order to achieve greater tax efficiency. We also advise clients on reassessing tax and social-security liabilities, including enrollment in installment programs at the federal, municipal and state levels.

Ongoing Advisory

Given the countless ancillary obligations taxpayers must file in Brazil, day-to-day questions about how to complete them, which rates apply, the correct assessment regime and so on constantly arise and demand fast, confident answers. Understanding this scenario, we offer our clients a direct line of tax and social-security advisory to resolve demands in a more concrete and ongoing way, settling the everyday doubts that pervade the tax world of industrial, commercial and service companies.

Tax, Social-Security and Labor Compliance

The Brazilian environment demands extensive dedication to information compliance. We help our clients meet the particularities of their respective activities, providing greater security in the reporting of their information and protecting them against fines. We also support responses to municipal, state and federal audits, including replying to infraction notices and assisting with responses at the administrative levels where a possible tax debit/credit is disputed.

Detailed analysis

Of intra-group transactions, taking into account the specifics of each sector.

Calculation and review

Of transfer prices in line with the requirements of current legislation.

Implementation of tax-compliance policies

Reducing risks and streamlining processes.

Alignment with international standards

Ensuring security in cross-border transactions.