Budget and forecasts tied to real drivers, not a percentage over last year.
Dashboards with forward-looking alerts, not reports confirming what already happened.
Quarterly plan-vs-actual review, with documented course correction.
EBITDA doesn't rise or fall on its own: price, volume, variable cost and structure move it, each with its own sign. The bridge separates the four contributions so the board discussion stops being about the total.
ROIC of 9.1% against a 12.4% WACC: growth financed with expensive, mismatched debt. We redesigned the D/V mix and stopped two lines that did not cover their cost of capital.