Close & Consolidation

A more controlled close, designed around your finance reality.

Most close cycles still depend on chased data, manual intercompany, and an audit trail that is more archaeological dig than control. We help finance teams diagnose where that fragmentation creates risk, design the target close workflow, and validate it through hands-on demos before any implementation begins.

Consolidated P&L
Concept View · IFRS · 4 Entities
Closed
Revenue
86,420
Gross Profit
34,240
EBITDA
11,760
Net Income
4,420
Product revenue62,140
Service revenue24,280
Revenue86,420
Direct materials-31,480
Direct labour-14,820
Other production costs-5,880
Cost of goods sold-52,180
Gross Profit34,240
Personnel expenses-18,640
Other operating expenses-3,840
EBITDA11,760
Depreciation & amortisation-4,280
Financial result-1,420
EBIT7,480
Profit Before Tax6,060
Income tax-1,640
Net Income4,420
Close Timeline
Data
D1
Journals
D1-2
Recon
D2-3
Consol.
D4
Report ✓
D5
Diagnose
Where data, process, and control fragmentation create close risk.
Design
Target workflows for journals, IC, recon, consolidation, and review.
Demonstrate
Working demos to validate fit before implementation.
Deliver
Phased implementation with the right architecture, tooling, and partners.
Why close cycles are under pressure

The close most CFOs actually live with.

Close complexity has grown faster than the tooling around it. Multiple ERPs, intercompany volumes, multi-GAAP requirements, and audit expectations now collide with workflows still anchored in spreadsheets and email. Before any technology decision, the operating model itself needs to be rethought.

"The close takes 12 days. It should take 5."

Every month, the same manual steps. Collect trial balances, post journals, reconcile intercompany, translate currencies, consolidate, review, adjust, report. Each step depends on the one before. One delay cascades through everything.

"Nobody trusts the intercompany numbers."

Entity A says they owe Entity B $2.4M. Entity B says $2.1M. The difference is $300K and it takes three days of emails to find it was a timing issue on one invoice. Every. Single. Month.

"We have four ERPs and five versions of the truth."

One subsidiary runs SAP. Another uses Microsoft Dynamics 365. A third runs on Cegid Primavera or Sage. Consolidation means downloading, reformatting, and stitching everything together. In Excel. Every month.

"The auditor asked for the audit trail. We sent a zip file."

Adjustments tracked in email threads. Journal entries in local files. Reconciliation sign-offs in a shared folder nobody maintains. The audit trail is not a trail. It is an archaeological dig.

How We Approach It

Solution areas we help finance teams design.

These are not pre-built modules. They are the use-case domains where we help define the target workflow, validate it through live walkthroughs, and shape a phased implementation path.

Use case · Financial Consolidation

Designing consolidation logic across entities, currencies, and standards.

We help shape how intercompany eliminations, currency translations, and multi-GAAP views (IFRS, local GAAP, group reporting) should be modelled from a single, governed data set. We define how ownership changes, acquisitions, and equity method investments need to be reflected in the target operating model.

The objective is a consolidation flow with cell-level traceability from the consolidated statement back to the source transaction - designed first, then implemented in the right tooling.

riicu.ai/consolidation
2026
P&L · Consolidated
Statement of P&L (IFRS Consolidated) - 2026
EUR '000
Gross Profit
44,364
+5.9%
EBITDA
17,484
+10.0%
EBIT
13,204
+11.9%
Profit Before Tax
11,964
+15.0%
Revenue
+5.3%86,420
Changes in inventories
- 124
Total operating performance
+5.4%86,544
Cost of goods sold
-4.9%-42,180
Personnel expenses
-2.5%-18,240
Other operating expenses
-5.4%-8,640
Depreciation & amortisation
-4.4%-4,280
Financial result
+11.4%-1,240
4 entities · 3 currencies
riicu.ai/data-import
Q1-Q2
Posting filters
3020 Purchased goods · Valcor
Local GAAP01.26 – 06.26ActualEUR
Jan 26
Import Q1.2026
-65,451Locked
Feb 26
Import Q1.2026
-66,106Locked
Mar 26
Import Q1.2026
-67,428Locked
Apr 26
Import Q2.2026
-67,428Open
May 26
Import Q2.2026
-68,102Pending
Use case · Data Submission & Audit Trail

A more disciplined way for entities to submit, validate, and lock close data.

We help define structured submission workflows for subsidiaries: how files are timestamped, validated, locked once approved, and how manual overrides are documented. The goal is clearer ownership over who submitted what, when it was imported, and which posting block it belongs to.

This is shaped together with the client and made tangible through a hands-on demo before implementation.

Less chasing, more controlled handover

A target model where data collection is structured, validated, and reviewable - replacing email chains with a documented submission flow.

Use case · Journal Entry & Data Quality

Designing centralised journal management across multiple ERPs.

We help define how journal entries - recurring, ad-hoc, and consolidation - should be modelled, approved, and posted across multiple ERP environments. The work covers templates, role-based approval workflows, and the connector and integration architecture most appropriate for the client landscape.

The target is a designed journal flow with traceability from any reported figure back to the source transaction, framed by realistic implementation choices.

riicu.ai/journals
Cycle
Journal entry manager
Multi-ERP design
Sample
AUTOPosted
Recurring - Depreciation (12 entities)$4.8M
AUTOPosted
Recurring - Accruals (8 entities)$2.1M
MANUALPending
Ad-hoc - Reclassification Valcor DE$340K
CONSOLApproved
Consolidation - FX Translation Adj.$1.2M
Journals
142
Posted in cycle
Pending
3
Manual sign-off
riicu.ai/reconciliation
Mid-cycle
Reconciliation status
All entities · sample period
Active
Reconciled
87%
Matched
92%
Open exceptions4
1210 - Accounts Receivable✓ Matched
GL $4,230,100Sub $4,230,100
1320 - Prepayments✓ Matched
GL $890,450Sub $890,450
2100 - Accounts Payable⚠ Exc.
GL $2,145,600Sub $2,141,200-$4,400
1110 - Cash & Equivalents⚡ Auto
GL $12,340,000Sub $12,340,000
2310 - Accrued Expenses◎ Review
GL $1,560,800Sub $1,548,300-$12,500
Use case · Account Reconciliation

A more structured approach to matching, certification, and exception handling.

We help shape reconciliation workflow design - matching logic across GL, sub-ledgers, and bank statements, risk-based certification by account, exception routing, and review discipline. Implementation depends on the client's existing tooling and target architecture.

The design defines how one-to-one, one-to-many, and many-to-many matching should work, what is auto-handled vs reviewed, and where governance sits.

Designed for traceability, not just speed

A reconciliation flow where matching decisions, exceptions, and certifications are documented and reviewable - shaped to fit the client's risk profile.

Current state · Target state

From a fragmented close to a designed close.

A view of the operating-model shift we typically help clients design and validate before any implementation.

Current state

A close held together by people

Long, unpredictable close cycles
Manual intercompany resolution via email
Excel-led consolidation across multiple ERPs
Audit trail scattered across folders and inboxes
Board pack stitched from several systems
Issues surface late, often during audit
Designed target state

A close designed for control and review

Orchestrated workflow with clear ownership
Structured intercompany matching and exception routing
Multi-ERP consolidation modelled in one logic
Designed audit trail across submission and review
Reporting drawn from governed consolidation data
Anomalies surfaced earlier in the cycle
What we design with you

The dimensions of a designed close.

These are not features of a packaged product. They are the design dimensions we work through with finance teams to shape a stronger target operating model.

Multi-GAAP consolidation logic

Designing how IFRS, US GAAP, and local statutory views should be modelled in parallel from a single, governed data set.

Reconciliation workflow design

Defining matching logic, certification approach, exception routing, and review discipline to fit the client's risk profile.

Intercompany matching design

Shaping matching rules at every parent level - one-sided, two-way, multi-way - with tolerance logic and timing-difference handling.

Journal entry operating model

Defining how recurring, ad-hoc, and consolidation journals should be templated, approved, and posted across multiple ERPs.

Submission and audit trail design

Shaping the validation rules, locking logic, and traceability needed across the close - designed before tooling is selected.

Close orchestration design

Mapping tasks, owners, dependencies, and review checkpoints to give the CFO and Controller real visibility over the cycle.

FAQ

Common Questions

No. This page reflects the type of designed close environment we help clients shape and validate based on their entities, ERPs, GAAPs, and reporting requirements. We are a finance-led design and implementation partner, not a packaged software vendor.

Not as a default position. Our role is to assess what the target operating model should look like, which workflows need to change, and what combination of process design, tooling, and partners is most appropriate. Replacement is one option among several.

It depends on scope, the number of entities, the ERP landscape, and the priorities chosen. We start with a focused diagnostic, agree the target workflow direction, and then sequence the work in phases. We avoid quoting fixed timelines before that diagnosis.

Yes. The design considers your existing systems landscape and reporting obligations - IFRS, US GAAP, local statutory, group reporting - and shapes how a single governed data model and connector strategy should work in your environment.

We show working demos built around the close workflows most relevant to your priorities - for example, intercompany, consolidation, journal management, or reconciliation - to help stakeholders assess fit before scaling.

No. In most situations, the most effective approach is phased - starting with the area of highest risk, complexity, or business priority. The target model can extend over time as confidence grows.

Ready to redesign
your close?

If your close depends on chased data, manual intercompany, and reporting stitched together late in the cycle, we can help you define the right target model, validate it through a working demo, and shape a practical implementation path.