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<p class=MsoNormal align=center style='text-align:center'><b style='mso-bidi-font-weight:
normal'><span style='font-size:12.0pt;line-height:115%;font-family:"Arial","sans-serif"'>Forward
Looking Financial Reporting<o:p></o:p></span></b></p>

<p class=MsoNormal align=center style='text-align:center'><span
style='font-size:12.0pt;line-height:115%;font-family:"Arial","sans-serif"'>By Kenneth
R. Ritter, CFO<o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'>For many companies the budgeting process is a rather
long, drawn out routine that is firmly guided by traditional models that have
existed for decades.&nbsp; In these models a lot of time is spent on the front
end creating the forecasts, with an even greater amount of time being spent on
the back end trying to explain the variances between projections and actual
results.&nbsp; And while this traditional process is better than not budgeting
at all, it has minimal value, since the focus is on the past rather than the
future.<o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'>I recently attended a presentation by Nick <span
class=SpellE>Setchell</span> (CEO of Practice Strategies) where he presented
his thoughts on a financial tool to a group of <st1:stockticker w:st="on">CEO</st1:stockticker>’s
looking to improve their company’s performance.&nbsp; The focal point of Nick’s
presentation was on the value of using a 24 month rolling forecast vs. the more
traditional models so widely used. He explained that by simply looking at their
financial data in a slightly different way, they could actually create a more
accurate and fluid forecasting tool.<o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'>To set the stage, he briefly touched on the prevailing
forecasting methods used by most small to medium size companies.&nbsp; The
first being the Year-To-Date (YTD) method, which is where the finance team
simply adds the previous month’s numbers to the profit and loss (P&amp;L) until
they hit year-end.&nbsp; After the last month of the year, the P&amp;L provides
a trailing 12 month view of each component of the P&amp;L.<o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'>The other popular method is the trailing 12 month (TTM)
forecast.&nbsp; In this model, the finance team keeps a rolling view of the
last 12 months of the P&amp;L, every month, regardless of the start and end
dates of the fiscal year.&nbsp; When each month closes, the finance team adds
it to the P&amp;L and drops off the oldest month.<o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'>By reducing the impact of seasonality, TTM is actually an
improvement over <span class=GramE>YTD,</span> however it still only provides a
historical view with no future insight.<o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'>According to Nick, Twenty-Four Month Rolling Forecasting
is a much more effective way to measure profit and loss since it incorporates
TTM and adds a real-time twelve month future P&amp;L forecast, to provide a
wider view and time horizon of trends of the business.<o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'>At this point, Nick introduced the concept of “field of
vision.”&nbsp; The analogy he provided is that of a driver’s education
class.&nbsp; The driving instructor always stresses looking down the road,
rather than focusing on the portion of the road directly in front of the
car.&nbsp; The reason is obvious: focusing directly ahead makes it difficult to
react to changes on the road beyond your narrow field of vision.<o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'><o:p>&nbsp;</o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'><o:p>&nbsp;</o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'>In order for twenty-four month rolling forecasting to be
effective, it must be more than a financial function.&nbsp; Finance must work
with Operations to recast the next eleven months and add the new twelfth month
based upon feedback from the Operations group.&nbsp; Operations must consider
one question every month:&nbsp; “What information has come to light in the last
30 days that changes our view of the future?”&nbsp; Based upon the answer to
this question, the operational team must decide how to change behavior and what
actions they need to investigate in order to update the 12 month view of the
company’s future performance.&nbsp; This is not merely a financial exercise as
it involves thought and input from all operational areas of the company.<o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'>The twenty-four month rolling forecast will be contrary
to Financial Department objectives, which typically try to be precise.&nbsp;
The forecast will not be exact, but as the operational team becomes accustomed
to evaluating changes and providing input in the forecast, it will become more
and more accurate.<o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'>The goal of the twenty-four month rolling forecast is not
necessarily accuracy.&nbsp; It is to get the organization to focus on current
internal and external factors that will affect company performance in the next
twelve months.&nbsp; <o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'>I can say that we have recently started using this
technique at TLI, and while we are still learning, we have discovered that it
does in fact help keep us more current and in a better position to proactively
face situations that could adversely affect our business.<o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'>If you are interested in hearing more about our
experiences, or would like to discuss this model in greater detail, please drop
me a line<span style='color:black'> <o:p></o:p></span></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;mso-bidi-font-family:Calibri;mso-bidi-theme-font:
minor-latin'>Ken Ritter - </span><a href="mailto:kritter@translogisticsinc.com"><span
style='font-size:12.0pt;line-height:115%;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin;mso-bidi-font-family:Calibri;mso-bidi-theme-font:minor-latin'>kritter@translogisticsinc.com</span></a><span
style='font-size:12.0pt;line-height:115%;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin;mso-bidi-font-family:Calibri;mso-bidi-theme-font:minor-latin'><o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;mso-ascii-font-family:
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mso-hansi-theme-font:minor-latin;mso-bidi-font-family:Calibri;mso-bidi-theme-font:
minor-latin'><o:p>&nbsp;</o:p></span></p>

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<p class=MsoNormal align=center style='text-align:center'><b style='mso-bidi-font-weight:
normal'><span style='font-size:12.0pt;line-height:115%;font-family:"Arial","sans-serif"'>Forward
Looking Financial Reporting<o:p></o:p></span></b></p>

<p class=MsoNormal align=center style='text-align:center'><span
style='font-size:12.0pt;line-height:115%;font-family:"Arial","sans-serif"'>By Kenneth
R. Ritter, CFO<o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'>For many companies the budgeting process is a rather
long, drawn out routine that is firmly guided by traditional models that have
existed for decades.&nbsp; In these models a lot of time is spent on the front
end creating the forecasts, with an even greater amount of time being spent on
the back end trying to explain the variances between projections and actual
results.&nbsp; And while this traditional process is better than not budgeting
at all, it has minimal value, since the focus is on the past rather than the
future.<o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'>I recently attended a presentation by Nick <span
class=SpellE>Setchell</span> (CEO of Practice Strategies) where he presented
his thoughts on a financial tool to a group of <st1:stockticker w:st="on">CEO</st1:stockticker>’s
looking to improve their company’s performance.&nbsp; The focal point of Nick’s
presentation was on the value of using a 24 month rolling forecast vs. the more
traditional models so widely used. He explained that by simply looking at their
financial data in a slightly different way, they could actually create a more
accurate and fluid forecasting tool.<o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'>To set the stage, he briefly touched on the prevailing
forecasting methods used by most small to medium size companies.&nbsp; The
first being the Year-To-Date (YTD) method, which is where the finance team
simply adds the previous month’s numbers to the profit and loss (P&amp;L) until
they hit year-end.&nbsp; After the last month of the year, the P&amp;L provides
a trailing 12 month view of each component of the P&amp;L.<o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'>The other popular method is the trailing 12 month (TTM)
forecast.&nbsp; In this model, the finance team keeps a rolling view of the
last 12 months of the P&amp;L, every month, regardless of the start and end
dates of the fiscal year.&nbsp; When each month closes, the finance team adds
it to the P&amp;L and drops off the oldest month.<o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'>By reducing the impact of seasonality, TTM is actually an
improvement over <span class=GramE>YTD,</span> however it still only provides a
historical view with no future insight.<o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'>According to Nick, Twenty-Four Month Rolling Forecasting
is a much more effective way to measure profit and loss since it incorporates
TTM and adds a real-time twelve month future P&amp;L forecast, to provide a
wider view and time horizon of trends of the business.<o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'>At this point, Nick introduced the concept of “field of
vision.”&nbsp; The analogy he provided is that of a driver’s education
class.&nbsp; The driving instructor always stresses looking down the road,
rather than focusing on the portion of the road directly in front of the
car.&nbsp; The reason is obvious: focusing directly ahead makes it difficult to
react to changes on the road beyond your narrow field of vision.<o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'><o:p>&nbsp;</o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'><o:p>&nbsp;</o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'>In order for twenty-four month rolling forecasting to be
effective, it must be more than a financial function.&nbsp; Finance must work
with Operations to recast the next eleven months and add the new twelfth month
based upon feedback from the Operations group.&nbsp; Operations must consider
one question every month:&nbsp; “What information has come to light in the last
30 days that changes our view of the future?”&nbsp; Based upon the answer to
this question, the operational team must decide how to change behavior and what
actions they need to investigate in order to update the 12 month view of the
company’s future performance.&nbsp; This is not merely a financial exercise as
it involves thought and input from all operational areas of the company.<o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'>The twenty-four month rolling forecast will be contrary
to Financial Department objectives, which typically try to be precise.&nbsp;
The forecast will not be exact, but as the operational team becomes accustomed
to evaluating changes and providing input in the forecast, it will become more
and more accurate.<o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'>The goal of the twenty-four month rolling forecast is not
necessarily accuracy.&nbsp; It is to get the organization to focus on current
internal and external factors that will affect company performance in the next
twelve months.&nbsp; <o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'>I can say that we have recently started using this
technique at TLI, and while we are still learning, we have discovered that it
does in fact help keep us more current and in a better position to proactively
face situations that could adversely affect our business.<o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;font-family:
"Arial","sans-serif"'>If you are interested in hearing more about our
experiences, or would like to discuss this model in greater detail, please drop
me a line<span style='color:black'> <o:p></o:p></span></span></p>

<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;mso-bidi-font-family:Calibri;mso-bidi-theme-font:
minor-latin'>Ken Ritter - </span><a href="mailto:kritter@translogisticsinc.com"><span
style='font-size:12.0pt;line-height:115%;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin;mso-bidi-font-family:Calibri;mso-bidi-theme-font:minor-latin'>kritter@translogisticsinc.com</span></a><span
style='font-size:12.0pt;line-height:115%;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
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<p class=MsoNormal><span style='font-size:12.0pt;line-height:115%;mso-ascii-font-family:
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mso-hansi-theme-font:minor-latin;mso-bidi-font-family:Calibri;mso-bidi-theme-font:
minor-latin'><o:p>&nbsp;</o:p></span></p>

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