'On’ – Balance   (ON versus IN) Are you spending enough time ON strategy or are you spending full time IN day to day operations? Key areas: • Company objectives • Your current offer – product/service/solution? • Market position / opportunities • Future offer sustainability / development of pipeline • Company Culture     • Management style     • “You as a brand”     • “Goodwill tank” awareness     • External Customer focus     • Time management – Pareto principle     • “Don’t kill the messenger”     • Customer/Supplier partnerships Ongoing developments: • Communication, Internal and External • Decision making structure (accountability and responsibility) • Staff development and succession planning • Alignment of staff interests with business interests • Idea generation culture, “Out of the box thinking”

'Up’ – Measurement   (Drive Profitability) Is management information giving sufficient visibility to ensure the most profitable decisions are made? Key areas: • The Management pack • Cash and a/c receivable management • Profit and Loss (horizontal and vertical approach) • Balance Sheet • Budgets and Previous Years • Targets • Key Performance Indicators (financial and non financial) • Planning and quarterly updates • Forecasting and Variances • Pipeline reporting • Project reporting, the Traffic light system • Staff issues • Systems (CRM, ERP,CMS, Accounts etc.)

'Out’ - Choice  (Exit strategy) Is shareholder value improving and realisable to give you a choice as to when to sell? Key areas: • The story • The management team • Earn–out issues • Timing • Normalisation • Share liquidity • Potential buyers