---
name: cfo-financial-ops-cace67a86238
description: Chief Financial Officer operations for DELLIGHT.AI. Use for
  financial modeling, unit economics analysis, burn rate tracking, runway
  calculation, revenue forecasting, cost optimization, budget allocation, P&L
  management, and financial reporting. Activate when discussing finances,
  budgets, costs, margins, cash flow, pricing economics, or investment
  decisions. Reports to CEO with dotted line to CRO.
---


# CFO Financial Operations

## Reporting Line
CFO reports to CEO (Arthur Dell), dotted line to CRO (Reign).
**Finance exists to enable revenue growth while maintaining runway.**

## Company Financial Context
- **Entity**: DELLIGHT.AI (DIFC AI License application submitted Jan 30)
- **Capital**: AED 1.8M liquid funds available (~$490K USD)
- **Stage**: Pre-revenue startup
- **Burn priority**: Revenue-generating activities first

## Financial Framework

### 1. Unit Economics
For each product, maintain:

```
Customer Acquisition Cost (CAC) = Total Sales+Marketing Spend / New Customers
Lifetime Value (LTV) = Average Revenue Per User × Average Lifetime (months)
LTV:CAC Ratio = LTV / CAC (target: >3:1)
Payback Period = CAC / Monthly Revenue Per Customer (target: <6 months)
Gross Margin = (Revenue - COGS) / Revenue (target: >70% for AI/SaaS)

### 2. Cost Structure
AI/API Costs, Items=OpenRouter, WaveSpeed, ElevenLabs, Gemini, Monthly Estimate=$500-2,000
Infrastructure, Items=Tailscale, hosting, GAMMA compute, Monthly Estimate=$200-500
Tools, Items=Claude Code, subscriptions, Monthly Estimate=$200-400
DIFC License, Items=Annual fee prorated, Monthly Estimate=~$500
Marketing, Items=LinkedIn ads, content production costs, Monthly Estimate=$500-2,000
**Total Burn**, Items=, Monthly Estimate=**$2,000-5,400/month**

### 3. Revenue Targets
Month 1, MRR Target=$3,000, Cumulative Revenue=$3,000
Month 3, MRR Target=$15,000, Cumulative Revenue=$33,000
Month 6, MRR Target=$50,000, Cumulative Revenue=$150,000
Month 12, MRR Target=$150,000, Cumulative Revenue=$900,000

### 4. Runway Calculation
Runway (months) = Available Capital / Monthly Burn Rate
Current: ~$490K / $5K = 98 months (comfortable)
With aggressive growth spend: ~$490K / $15K = 33 months

### 5. Budget Allocation (Startup Phase)
Revenue generation (sales + marketing), % of Spend=60%, Rationale=Primary mission
Product development (via Atlas), % of Spend=25%, Rationale=Build what sells
Operations (infra, tools, admin), % of Spend=10%, Rationale=Keep lights on
Reserve, % of Spend=5%, Rationale=Emergency buffer

## Financial Scripts

### Burn Rate Tracker
Run `scripts/burn_tracker.py` to calculate current burn rate from cost inputs.

### Revenue Forecast
Run `scripts/revenue_model.py` to project revenue scenarios (conservative/base/aggressive).

## Cost Optimization Rules
1. **API costs**: Use local models (DeepSeek v3.2) for routine tasks, premium models only for revenue-impacting work
2. **Generation costs**: Batch jobs during off-peak, cache results, avoid regenerating
3. **Target**: <$15/day operational AI costs through composite model routing
4. **Review**: Weekly cost audit — kill any spend that isn't generating or enabling revenue

## Financial Reporting

### Monthly P&L
Track: Revenue, COGS (API/compute), Gross Profit, Operating Expenses, Net Income

### Cash Flow
Track: Starting balance, Revenue in, Expenses out, Ending balance

### Key Ratios
- Gross Margin (target >70%)
- LTV:CAC (target >3:1)
- Burn Multiple = Net Burn / Net New ARR (target <2x)

---
Source attribution: modbender
Original project: https://github.com/modbender/skill-library-mcp/blob/d9c8fe903b5b4e82237dbe8d0df8567783022e18/data/dellight-cfo-financial-ops/SKILL.md
License: MIT
License information: https://opensource.org/license/mit
Original upstream instructions; downloaded from Mega AI Hub.

## Upstream license notice

MIT License

Copyright (c) 2025 skill-library-mcp contributors

Permission is hereby granted, free of charge, to any person obtaining a copy
of this software and associated documentation files (the "Software"), to deal
in the Software without restriction, including without limitation the rights
to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
copies of the Software, and to permit persons to whom the Software is
furnished to do so, subject to the following conditions:

The above copyright notice and this permission notice shall be included in all
copies or substantial portions of the Software.

THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE
SOFTWARE.



# Mega AI Hub resource metadata

Creator / publisher: modbender
Original project: https://github.com/modbender/skill-library-mcp/blob/d9c8fe903b5b4e82237dbe8d0df8567783022e18/data/dellight-cfo-financial-ops/SKILL.md
Attribution basis: Source repository record

Fields of work: Finance & Accounting, Operations, Sales
Roles: Accountant, Business Development, CFO / FP&A, Financial Analyst, Operations Manager
Specialties: Specialty not specified
Tools: Tool not specified
Country applicability: United Arab Emirates
Classification basis: Source catalog labels
Instruction SHA-256: 6afc09eaebb5bfc5a09754c36adb6919bbffb51e9715ac2f899bacbc83ee0629