In a scenario of accelerated growth, many companies face the challenge of keeping financial health aligned with sales momentum. Top Master, a national dietary supplement supplier, experienced this reality firsthand: despite strong commercial results, its financial structure lacked balance and predictability.
This article presents the Top Master case and how Apter's advisory work was decisive in building a more strategic financial model, data-driven and profitability-oriented. Below, you will find the key highlights of this transformation journey:
Table of Contents
- About Top Master
- The Challenge
- Apter Solutions
- Results Achieved
- Project Team
1. About Top Master
A Top Master is a national supplier of dietary supplements, currently transitioning from small to mid-size. Over the years, it has gained market relevance with a portfolio of high-quality products developed with advanced technology and selected ingredientsIts consistent growth has made the brand a reference in health, energy and performance solutions.
However, commercial progress was not reflected directly in the company's cash position, which triggered a review of financial management. It was in this context that Top Master sought out Apter.
2. The Challenge
Despite strong sales growth, management did not see this growth reflected in the financial health of the operation. The main challenges were related to:
- High sales volume with installment payments via boleto, which increased default rates;
- Commissions paid at the time of sale, and not upon cash receipt;
- Unbalanced cash flow, with immediate outflows and delayed inflows;
- Difficulty in measuring actual profitability of the operation.
Top Master's expectation was clear: to have a more strategic and efficient view of financial management, focused on data-driven decisions and greater predictability.
3. Approaches
The work began with a thorough diagnostic of the accounting and financial data of the company. The objective was to understand the gaps between the accrual basis and the actual cash flow.
From this, the following actions were implemented:
- Creation of customized performance indicators, tailored to Top Master's reality;
- Financial variance analyses and identification of critical points;
- Strategic recommendations focused on pricing strategy, commission policy and prioritization of high-margin products.
The approach was customized, with indicators and methods applied exclusively to Top Master's operation, respecting its market particularities.
4. Results
| 1. Restructuring of the commission policy, linking payment to the actual receipt of funds. | 2. Gradual migration of payment methods, reducing the use of boletos and expanding the use of credit/debit cards and Pix |
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| 3. Significant improvement in cash flow, with greater control over inflows, outflows and predictability | 4. Products with margins above 93%, which further strengthened the profitability and operational efficiency |
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This process was essential to align Top Master's commercial growth with a solid and sustainable financial foundation. According to Paulo Prado, partner at the company:
“Apter's advisory work was instrumental in helping managers understand the company's full financial flow, from procurement to final customer delivery. Understanding our actual margin and operating costs allowed us to implement the recommendations with confidence, without major operational disruptions, and with a clear vision for healthy growth.” Paulo Prado, Partner at Top Master
5. Project Team
This project had the dedicated involvement of the A&A (Audit and Advisory) team, with the following
- A&A Manager
- A&A Consultant
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