Naresh Kumar Hotta

• As part of Finance planning & Management services, handled the following activities for various clients:
• Advised clients on financial planning, budgeting and resource allocation to drive business growth & profitability.
• Implemented robust working capital management practices to optimize cash flow efficiency.
• Partnered with management to align finance strategy with broader business objectives.
• Implemented internal financial controls in entities to ensure cost optimization as well as efficiency in the financial systems.
• As part of Accounts & Compliance Management services, built & supervised teams to handle the following activities for multiple clients across various industries like ITES, manufacturing, hospitality, tour & travel etc:
• Ensuring the preparation & maintenance of books of accounts of various clients operating in different industries, as per applicable Accounting Standards.
• Monitoring & ensuring timely statutory compliances like Withholding taxes, Indirect Taxes, Corporate Income Taxes etc. of various clients.
• Monitoring the preparation of various Management Information reports for different clients, including report on variance analysis between budgeted and actual costs.
• For few clients, supervising the vendor payments through the banking channels of the clients on a periodic basis, after considering the fund position and the credit policy of the client.
• In case of clients being subsidiary of foreign companies, getting the Transfer Pricing Study done and ensuring all transactions with Associate Enterprises are done as per TP methodologies.
• Supervising the year-end activities for each of the client, to ensure smooth book closure for audit purposes.

• As part of assurance and certification services of the firm, handled teams to ensure:
• Successful audit closure under Companies Act.
• Audit closure & reporting under Income Tax Act, including Tax Audit report and TP Audit report.
• Issuance of certificates under various laws, as and when required, post getting complete documentation done.
• In depth analysis of business model of start-ups and mid scale companies and help them to drive their business model using forecasting. Issuance of valuation report as per International valuation standards.
• As part of overall management of the firm, handled various HR and admin related tasks:
• Hiring and recruiting employees, based on the requirements of the firm.
• Training the employees of the firm on various aspects like accounting, usage of accounting packages, GST compliances, and Income Tax compliances.

• Associated as a faculty member since 2015, delivering offline and online learning programs with leading educational institutions and professional bodies. Extensive experience in designing and conducting executive education and management development programs tailored for non-finance managers, entrepreneurs, and senior professionals.
• Core areas of instruction include Financial Analysis for Non-Finance Managers, focusing on the interpretation of financial statements, performance metrics, cash flow analysis, and decision-oriented financial insights. Regularly conduct advanced sessions on Business Valuation, covering multiple valuation approaches such as DCF, relative valuation, asset-based methods, and transaction-based valuation, with strong emphasis on practical application and real-world case studies.
• Also actively involved in teaching business model forecasting and financial modeling, including revenue forecasting, cost structuring, scenario and sensitivity analysis, and strategic planning models for organizations across sectors. Known for simplifying complex financial concepts, integrating industry examples, and enabling participants to apply financial tools effectively in managerial and strategic decision-making.

• Handled a team of 9 people involved in building financial modeling involving financial planning and analysis, budgeting, revenue and cost analysis of Consumer sector.
• Daily coverage of macroeconomic data for the consumer sector using sector news from Bloomberg/Thomson Reuters and update the analyst on the external behavior in the sector under coverage.
• Analysis of macro and micro drivers of consumer staple and retail companies.
• In-depth and extensive research of company’s significant revenue and costs drivers and estimation of revenue generation and cost related activities.
• Merger and acquisition analysis using the synergies, and valuation of combined entity post merger and acquisition.
• Forecasting of future product line and analysis for company’s ability to generate free cash flow.
• Tracking quarterly performance of companies and forecasting their performance for the next period using data from various sources.
• Critical analysis to find out the revenue leakage and production inefficiency.
• Perform fundamental, quantitative analysis on a given company by analyzing the company's balance sheet, income statement, cash flow, and calculating valuation ratios.
• Developing, maintaining and updating financial models on companies including DCF and relative valuations.
• Continuous education training for the new entrants to keep them abreast of the company standards and accounting fundamentals.

• Responsible for preparation of quarterly Reports on the R&D costs, Royalty.
• Forecasting of royalty collection based on projected production volume
• Variance analysis of actual and budgeted royalty receipts
• In-depth analysis of royalties and R&D disbursements
• Calculation of Royalty from Affiliates based on the Ownership Holdings.
• Preparation of Invoices for Royalty and R&D.
• Monitoring the Fund relating to realization of Royalty and disbursement of R&D expenses to Legal Entities.

• Revenue forecasting across branch level and product pricing.
• Preparation of Budgeted Cash flow statement weekly and monthly Basis.
• Preparation and compilation of monthly financial statement as a whole including the Branch results.
• Preparation and Review of Financial Viability of New Projects laid by the company before financial institutions.
• Review of Monthly collection from Debtors.
• Representing the company on various Bank related issues like, financial demonstration of Projects, seeking credit limits.
• Maintaining Liaison with Banks on corporate Issue.
• Dealt with the financial instruments such as Discounting of Bills from bank, seeking Letter of Credit for Import purchase of batteries, Derivatives/Options from the share Market for ensuring the Dollar payments to the Imported Suppliers.

• Tax & Statutory Audits of various business concerns.
• Scrutiny of Central Excise Records and CENVAT Credit.
• Evaluation & Control over Branch/Depot Performance.
• Capital Budgeting & Capitalization of Assets.
• Allocation & Apportionment of pre-operative expenses
• Designing and implementation of internal control.

Was appointed by the company to scrutinize their accounting work and help them in maintaining a uniform accounting policy in confirmation to the general accounting practices. The work includes passing journal entries for bill collection, refund to the customers, debtor reconciliation statement, maintenance of Fixed Asset Registers, calculation of Depreciation etc..,

Exposed to various Audit function like, internal audits, tax audits of corporate bodies, Individual Taxation, Bank audits, Management audits etc.