Skill: arthurelgindell/dellight-cfo-financial-ops (version 1.0.1)

--- name: cfo-financial-ops 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)

path: scripts/burn_tracker.py
content: #!/usr/bin/env python3
"""Burn rate tracker for DELLIGHT.AI.
Calculates monthly burn rate and runway from cost inputs."""

import json
import sys
from datetime import datetime

def calculate_burn(costs: dict, capital: float = 490000):
    """Calculate burn rate and runway."""
    monthly_burn = sum(costs.values())
    runway_months = capital / monthly_burn if monthly_burn > 0 else float('inf')
    
    return {
        "date": datetime.now().strftime("%Y-%m-%d"),
        "costs_breakdown": costs,
        "monthly_burn_usd": round(monthly_burn, 2),
        "daily_burn_usd": round(monthly_burn / 30, 2),
        "available_capital_usd": capital,
        "runway_months": round(runway_months, 1),
        "runway_status": (
            "COMFORTABLE" if runway_months > 24
            else "HEALTHY" if runway_months > 12
            else "CAUTION" if runway_months > 6
            else "CRITICAL"
        )
    }

# Default cost structure
DEFAULT_COSTS = {
    "ai_apis": 1500,        # OpenRouter, WaveSpeed, ElevenLabs
    "infrastructure": 350,   # Tailscale, hosting, compute
    "tools": 300,            # Subscriptions
    "difc_license": 500,     # Prorated annual
    "marketing": 1000,       # Content production, ads
}

if __name__ == "__main__":
    costs = DEFAULT_COSTS.copy()
    capital = 490000
    
    if len(sys.argv) > 1:
        try:
            costs = json.loads(sys.argv[1])
        except:
            pass
    if len(sys.argv) > 2:
        capital = float(sys.argv[2])
    
    result = calculate_burn(costs, capital)
    print(json.dumps(result, indent=2))


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