Portfolio & Capital Allocation
Capital follows habit unless something stops it. We give the board one test for every claim on capital and the data to run it each quarter.
Questions we help answer
- Which of our brands, markets and sites would we fund today if we were starting again?
- Which initiatives have stopped returning and still hold their budget?
- How do we compare a store refit, a new market and a software project on the same basis?
- What return do we need from discretionary spend, and how will we know if we got it?
- Which entity in the group is cross-subsidising another, and by how much?
What we do
Portfolio map
Every business unit, brand, market and site placed on contribution and capital employed, built from the group's ledgers with intercompany flows and shared costs set out separately.
Capital allocation rules
A written test for discretionary capital, including the evidence each request must bring, the hurdle it must clear and the date it will be reviewed.
Initiative register
One register of live and proposed initiatives with their spend to date, expected return and the measure that will judge them, kept by the finance team.
Quarterly reallocation review
A fixed review in which capital moves between initiatives on the register's evidence and every move is recorded with its reason.
- How an engagement with THEFOCUS startsDiscuss this with us
How we approach it
- 01
Consolidate the group view
We bring entity ledgers into a consistent chart of accounts and allocation rules so brands, sites and markets can be compared without the intercompany noise.
- 02
Write the test before the decisions
The board agrees the hurdle and the evidence rules first, so individual decisions are argued on the test and not on who presents them.
- 03
Run it as a system
The register and the review pack are built into the client's reporting so the next cycle runs without us, with finance owning the data.
Client results
View allTürkiye · Commodities, Trading & Sourcing · 2026
Verified buyer sourcing and sales-channel comparison for a small agricultural grower
A small grower holding a few tonnes of a new-season crop asked for verified firms that buy direct from producers. We built the list from official membership registries and showed that the choice of sales channel mattered more than the choice of buyer.
Verified buyer list, channel comparison and call plan delivered; sale outcome not recorded
Türkiye · Jewellery & Luxury Goods · 2026
Launch program for a new fine jewellery brand, from positioning to storefront and production equipment
A young jewellery brand preparing to sell direct to consumers engaged us for a multi-phase launch program. So far that has produced the brand position, a built storefront, the sales and social accounts, a product render standard and a purchase recommendation for in-house casting equipment.
Positioning, storefront and equipment decision delivered; brand not yet launched
Relevant industries
How an engagement with THEFOCUS starts
A first conversation is about your situation. If there is a fit, we propose a scoped diagnostic with a fixed deliverable before any larger commitment.
Discuss this with us01
A working conversation
Forty-five minutes with the person who would lead the work. We ask about the decision, the systems behind it and the deadline.
02
A scoped diagnostic
Read-only access, a fixed timeframe and a written finding: what the records show, what it costs and what to change first.
03
A plan you can act on
Changes, owners, measures and exclusions in writing. The same team then builds and measures, or hands over cleanly.
- One accountable team
- The people who diagnose also build the systems and measure the result.
- Partners chosen per problem
- Independent specialists join for the parts that need them, under one contract.
- Records before dashboards
- Orders, ledgers and logs are reconciled before any recommendation depends on them.
Questions executives ask
Is this a valuation of our businesses?
No. We compare units on contribution and capital employed from your own accounts to support internal allocation. We do not value businesses or shares for a sale, purchase or investment.
Our entities use different accounting systems. Is that a problem?
It is common. We map each ledger to one reporting structure and document the allocation rules, so the comparison can be repeated each quarter from the source systems.
Discuss this with us
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