Idiotopedia: Dumb Finance 2.0

Idiotopedia: Dumb Finance 2.0

This article intrigued me to have myself a reflection on understanding finance in the investment world. I saw some people in the investment world needing help understanding financial modeling and how to deal with valuation games. However, I also don't want to talk about financing in a specific domain related to sustainability as I believe many people are still confused about that jargon to be understood in their minds, especially in the capital market. Therefore, this article is only for sharing the general understanding of finance in the investment world, not for judging or giving any negative recommendation to anybody or any organization movement. Think before the talk, and action speaks louder.

Everybody knows that the finance team is an integral part of an organization's efforts to build a sustainable world, and they need to recognize the opportunities and risks associated with this. This is why it is important that they can take action and make changes.

Some believe the finance team is powerful because it can control money flow and provide the necessary information to make informed decisions. It can also influence the actions of other individuals within the organization. I believe it is not always a choice between doing the right thing and making money. After all, business as usual is not sustainable. It means that those organizations that start to develop business models will be the ones to succeed.

Managing a company's finances is very important, as it can pose a huge threat to the business itself. Having the proper financial records can help prevent financial mismanagement. For example, mismanagement of a business's finances can be caused by the lack of transparency among its employees and owners. Another example is spending too much on a campaign and properly assessing its Return-on-Investment (ROI). Indeed, overspending and negligence can result in poor ROI, but having a proper tracking system can help prevent these issues. So again, understanding business finance is very important to ensure that we can avoid potential mismanagement. This is why it is essential to know its various definitions and how it can help an organization.

Finance knowledge is vital to any company's success, as it allows it to take advantage of the various opportunities available and supports the development of new businesses. And they are also responsible for collecting income taxes, which helps support the government. Other things, like utilizing financial instruments such as loans and investments, are essential to a business's success, and indeed financial modeling is the language of business.

Let me straighten the commonality; a finance process is a procedure that enables companies to create, use, and transfer money. It allows them to make money flow through their organization similarly to money in a global financial transaction. For example, when a company sells its goods or services, money is generated by the sales force. It then flows into the production area, where it is spent to make more products. The flow of finance begins on Central Bank, where various capital instruments are created to fund a business. These include bonds, common stock, and derivatives. Public companies and municipalities then use the capital to fund their operations. Banks then use this to provide loans to individuals and companies.

The failure of a part of the finance process can lead to the collapse of a company's operations and the start of a recession. For instance, if a major bank goes bankrupt, other financial institutions and corporate customers will stop lending. This would prevent the bank from being able to provide its customers with the funds they need to purchase goods and services. This would also affect the flow of money in the financial system.

An orderly process of finance is vital to the global economy. Capital markets create money for businesses and individuals and provide funds for local and federal governments. Income taxes also support the state and federal governments. In addition, the arts benefit from financial transactions because they can draw money from individuals and corporate sponsors.

OK, let me share my newbie understanding of this, what is business finance? Business finance is a broad term that refers to the management of capital by businesses. It can describe the various activities of a company, such as the acquisition of assets, the use of capital, and the management of financial transactions. Financial management is a broad term that covers various aspects of a company's operations. It includes the use of debt and investments, as well as accounting and taxation. Business finance can be described in various ways depending on the context. For example, it can be about managing a company's cash flow or inventory, while in an investment bank, it can be about understanding how to profit from the business.

Getting the proper financial support for our business can be challenging, especially for new startups. There are a variety of ways that can help make the process easier. Business finance is essential to any company's operations and plays a vital role in its growth. Understanding its various elements can help us make informed decisions regarding planning and implementing strategies; these are;

  • Financial Statements

A financial statement is essential to any company's operations and can provide insight into its financial health. It can also help investors understand the company's performance.?

  • Strategic Planning

Many businesses need help managing their finances because they have to spend time on other things that contribute little to their company's revenue. Strategic planning can help them make more money by clearly understanding their goals and how they will achieve them.

Businesses can make more money by clearly understanding their goals and future direction through strategic planning. It can also help them avoid financial losses by focusing on their strengths rather than their bad investments... or just lousy management.

  • Business Finance

Business finance is vital to the success of companies as it allows them to take risks and grow. In the past, financial support was only sometimes available to help companies accomplish their goals. However, due to globalization and technological advancements, businesses now rely on funds to achieve their objectives. Likewise, due to the rise of technology, people rely more on financial resources to accomplish their goals. This is why businesses must have the proper finance to grow and take risks.

A financing transaction is a type of financial business that allows companies to purchase or invest in various products and services. Financial institutions commonly use it to provide capital to companies and consumers. Therefore, companies must have access to the necessary funds to purchase products and services. Two main financing types are available for companies: debt and equity. The former requires the repayment of the loan with interest, while the latter allows the shareholder to retain ownership stakes. Due to tax deductions, debt is typically cheaper than equity, though both have disadvantages. In reality, most companies use a combination of both to finance operations. Then, let me share a simple understanding of these equity and debt financing schemes;

  1. Equity Financing

Equity is a type of ownership in a company. While giving up equity isn't the same as giving up control, it allows an investor to participate in the company's operations. They're usually entitled to votes since they have the majority of shares. An investor receives a claim on future earnings in exchange for their investment. Some investors are happy with the share price growth, while others look for regular income and principal protection. In this matter, there are pros and cons related to the business, such as;

  • Pros: one of the biggest advantages of bankruptcy is that it allows us to avoid paying back the money we have invested in our company. If our business is bankrupt, our investors and partners are not creditors. They are also part-owners and lose their money with your company.
  • Pros: it can take a long time to build a business, and investors understand that patience is important. They will give us the necessary funds without seeing our business or product fail.
  • Cons: when raising equity financing, one of the first things we'll want to consider is whether or not we want to have a new partner. For instance, if we're planning on raising a significant amount of capital, we might have to give up a significant portion of our company. However, if we later decide to acquire the investor's stake, our partner will still take 50% of our profits.
  • Cons: before making any decisions, make sure that we have the necessary consultation with our investors. Since the investor now owns our company, we have to ask them if they have more than 50% of it.

2. Debt Financing

People are familiar with debt due to their mortgage or car loans. It's also a common type of financing for new businesses. However, due to lenders' interest rates, debt financing can only be used once (but exceptional cases can happen). Some lenders require collateral when it comes to making loans. For instance, a logistics company owner can use the vehicle as collateral if they want to purchase a new truck. The business owner would then pay X% interest on the loan until it is paid off in five years. Well, getting a small debt is easier for small businesses as it allows them to easily acquire cash for their various assets. In addition, it gives them control over their operations even in difficult times. Similar to equity financing, there are pros and cons related to the business, such as;

  • Pros: our lender has no control over how our company is run. Paying off our loan will end our relationship with the institution, which is very important as our business will become more valuable.
  • Pros: interest on debt financing is a business expense that can be tax-deductible. The monthly payments and the breakdown of these payments are known expenses included in our forecasting models and can be used accurately.
  • Cons: if we have a debt payment that we're planning on making, it's important to ensure that we have the capital inflow to cover all of our business expenses. However, for small and early-stage companies, this can be very challenging.
  • Cons: during a recession, small business lending can be slower. In tougher economic times, getting debt financing can be harder unless we have exceptional qualifications.

Then, let's dive a bit into this matter; the weighted average cost of capital, or WACC, is the average cost of all types of financing. It is the sum of all the costs a company would pay for each dollar of its capital. For instance, a company's WACC can determine how much interest it owes on its loans. Firms can decide which type of capital to use by optimizing the balance of their debt and equity financing. Doing so considers the various risks associated with both types of financing. Although debt is generally preferred due to its lower interest rate and tax-deductible nature, it is also subject to higher credit risk as more debt is accumulated. This is because investors tend to demand equity stakes to capture future growth and profitability. Well, we can find out the baseline formula here: https://en.wikipedia.org/wiki/Weighted_average_cost_of_capital.

Or, I can share the simulation sample below;

If a startup is expected to perform well and we need to borrow money, we can get it at a lower effective rate. For instance, if we need to borrow $40,000 for a small business, we can take out a bank loan at 10% interest and sell a 25% stake to our partner for $40,000. As a result, our company will earn $20,000 profit in the next year. If we take out a bank loan, our interest expense would be $4,000, leaving us with a profit of around $16,000. Equity financing would allow us to have zero debt and, as a result, not have to pay interest. But, our profit would only be reduced to $15,000, or about 75% of our profit minus $20,000.

BUT...Is Equity Financing riskier than Debt Financing? Regardless of the risk premium that equity financing carries, it is often referred to as a risky asset. A company can go bankrupt before its equity shareholders are paid.?

THUS, why would a startup want Equity Financing? Through the sale of shares, a company can raise capital, which means it can give some of its own to its investors. This type of financing is typically more expensive than debt, but it allows new businesses to expand and operate without spending much money. In addition, it eliminates the need for the startup to make regular interest payments.

AND why would a startup want Debt Financing? A startup must pay off its debts through bonds or loans and then return the balance to its creditors. This arrangement is usually cheaper because creditors can take the startup's assets if it fails. Also, interest payments are generally tax-deductible.

Besides these theoretical in the financing, how about the company that is already listed and has a public appearance thru their business? I want to make a sample use case of #G company and their valuation games to be understood in business finance. Why did their share prices drop? Perhaps anyone who wants to know the background storyline can read this article: https://www.bloomberg.com/news/articles/2022-11-30/goto-shares-fall-to-record-low-as-major-holders-lock-up-expires.

But, here is my understanding; well, what an extraordinary day; 250 million lots were scrambling out, around 3.6T IDR in all, while only 65 billion were willing to accommodate. Then... ARB (auto reject bottom) volumes. Meanwhile, G's condition is not healthy. G's net current assets, namely current assets minus current liabilities, is 23T IDR. Meanwhile, G's FCF (free cash flow) for three quarters is 14.2T IDR or annualized to 18.9T IDR. And G's age is 23T / 18.9T = 1 year two months.

Then, if we want to prevent ARB from continuing, simply buy all the lots that are rushing out. But issuing 3.6T IDR for the buyback will shorten G's life by two months, while there is no guarantee the stock price will rebound again. With a short remaining lifespan, this is not the right time to waste any more money to maintain the stock price, which doesn't directly impact the company's health (besides insults from retail). After all, one of the goals of G's IPO is to extend life; why should the funds be returned to retail?

For a business with a very high risk, such as G, it is better to have cash reserves at least to live for the next five years without generating positive cash flow. Therefore, to extend its life, there are two ways, cut spending or fund-raise again.

BUT how?

To cut spending, it is necessary to reduce the FCF, which is 18.9T IDR per year, to only 18.9T IDR / 5 years = around 3.8T IDR per year. Meanwhile, if they are doing fund-raise again, the required funding is 18.9T IDR x 5 years - 23T IDR = 71.5T IDR. We can expect a combination of these two methods to work. Say, spending will be cut to 18.9T IDR / 2 = 9.5T IDR per year. The fund-raise needed is only 9.5T IDR x 5 years - 23T IDR = 47.5T IDR - 23T IDR = 24.5T IDR. Not bad, right?

Then, G's maximum valuation, excluding all assets, is 23 IDR per share (as I have written earlier = WHAT IS G'S REASONABLE VALUATION), or approximately 23T IDR. Let's quickly calculate the enterprise value using only Net current assets, which are currently 23T IDR (weird?), so the valuation is 23T IDR + 23T IDR = 46T IDR (or approximately 46 IDR per share).

Well, if the fund-raise is 24.5T IDR, the new shareholder will get % ownership of = 24.5T IDR / (46T + 24.5T) IDR = 35%. Or the existing shareholders will be diluted by 35%. For shareholders who have bought G stock at 400 IDR or a valuation of around 400T IDR, that's a life fate #LOL -- it's also called gambling. For the others, please calculate how much the losses and profits are. Yes, I'm sure the initial shareholders have already benefited from this 46T IDR valuation—especially those whose shares are obtained for free.

Anyway, this isn't the time to bring up the past anymore; what's important is to make G healthy again. Somehow, it said that G is an outstanding company. It's easy to observe the situation. Then G users -- can we imagine life without their apps. I really can't - attached already to my daily life. Then, are they black sheep? Brand names and networks that cannot be built within ten years. So, the G problem only remains with the valuation problem and greed, but there is no point in pointing noses at each other who is wrong. The whole industry VCs are both wrong. Those who don't admit to being faulty, please leave a comment. Those who didn't get it, next time, be smarter. The solution also doesn't need to be looked for anymore: I'm sorry if I got this wrong. Reset. Fund-raise again. Repeat!?

Again, the above sample observation is based on my limited knowledge of the investment world - so I hope all analysts or fund managers can learn more about ethics in financing - anyway, I don't want to discuss something other than that in this article; maybe next time. Thus how about people in this area?

Finance careers are changing rapidly. In the next 5-10 years ahead, many people are still in the workforce, though the finance industry is significantly different. Instead of manual reporting and bookkeeping, today's professionals use automation to perform various tasks and improve the efficiency of their organizations. Finance professionals are also becoming strategic advisors, which means they can add value to their organizations by leveraging their knowledge of financial analysis and technical know-how. According to my friends, academicians, and some other experts, the finance function is expected to become more integrated and impactful in the business in the coming years. However, it's also a daunting task to meet the demands of this profession. According to a study by Ernst & Young, over 80% of accounting and finance professionals need more time to handle the increased workloads. Which appeals to the question: what can finance experts do today to be marketable in the future? My simple thought;

  • Link with cross-functional coworkers.

Organizations must develop partnerships with other businesses in today's data-rich world to improve their efficiency and effectiveness. Based on my corporate experiences, diverse teams can improve their accuracy and efficiency by tackling challenging tasks. This is why we must develop our collaboration skills and network.

  • Always learn new things.

The learning mindset is one of the most important attributes employees will need to succeed in the future. The increasing velocity of change is forcing organizations to transform their learning environment. Rather than emphasizing the need for a new degree, it's important to remember that only some people need a college degree. Some companies, such as Google, Apple, IBM, and Deloitte, have already said that they no longer require employees to have a college degree. Google, which used to rely on credentials from prominent institutions, also believes that employees' intellectual humility, leadership potential, and skills are more important than degrees... any other thoughts?

  • All about data and technology.

As the business and data relationship evolves, accounting and finance professionals become more critical to the organization's success. Due to the increasing automation of their work, they will increasingly be able to provide insight and foresight into the data. They will also oversee the data governance and development of the organization's systems.

To summarize this article, I can say that the future is already here, just not yet evenly distributed. Even though the job market predictions might not be entirely accurate, we're sure that the workforce will undergo significant changes over the next decade. By acquiring new skills, experiences, and knowledge, we'll be able to meet the challenges that the workforce will face. A vital part of any organization's success is financial management. Having the proper finances can help a company grow and become more successful. To do so, we should regularly educate ourselves about the various aspects of business finance... trust me, we can find it from many sources, even from our own mistakes in the business. Thus, let's enjoy the journey - stay happy, healthy, and sane!

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