Defense & Aerospace · Finance & Accounting

Samso Industry Demo · Updated May 2026

Finance & Accounting for Defense & Aerospace

Defense finance is EAC / ETC governance across 24 active programs, WIP / unbilled revenue burn-down on cost-plus engagements, DCAA-compliant indirect-rate submission, milestone-based revenue recognition under FFP and CPFF / CPIF, and the operating-margin bridge by contract type. Samso runs the close, EVMS variance reporting, and forward-pricing-rate prep for a $420M-revenue mid-tier prime - overhead, G&A, and fringe pools all under DCAA scrutiny with a Q3 forward-pricing submission on the calendar.

Function KPIs · how the finance org reads its own week

Days to monthly close

10

−4 days LTMGAAP + EVMS variance + indirect-rate true-up · 24 programs

WIP / unbilled revenue

$48M

11% of LTMCost-plus mix · milestone clearance + DD-250 cycle steady

Operating margin

8.4%

+0.6pp LTMFFP production lift + IDIQ task-order ramp · cost-plus margin steady

Overhead pool actual

88.4%

vs 85% planForward-pricing rate at risk Q3 · headcount creep + facility costs

Monthly revenue recognition by contract type - last 12 months with cumulative WIP burn-down overlay

MONTHLY · FLOW · $M · STACKED BY CONTRACT TYPE · CUMULATIVE WIP OVERLAY · MOCK DATA

010203040FLOW · $M503112WIP · $MACTUALFORECASTJUNJULAUGSEPOCTNOVDECJANFEBMARAPRMAY

Revenue by contract type

FFP (firm-fixed-price · production + LRIP + sustainment · ~$14M / mo)CPFF / CPIF (cost-plus · engineering + IRAD + dev programs · ~$11M / mo)IDIQ task orders (single + multi-award · DoD + civil agency · ~$8M / mo)

Indirect cost pools (CAS-compliant)

Overhead 88.4% on direct labor (vs 85% plan) · G&A 12% on total cost · fringe 28% on base labor

Twelve services · sized to defense & aerospace

Each tile is what Samso runs in this function for a defense & aerospace org.

01 · Service

Financial Statements & Schedules Creation

GAAP IS / BS / CF + EVMS variance + indirect-rate true-up + WIP roll - board pack on day 10 across 24 programs.

Days to issue

10

Programs rolled

24

Indirect pools

3

02 · Service

Department-Level Budgeting

Program-by-program budget rollup with direct-labor, ODC, materials, and indirect-pool absorption - one number the CFO defends to DCAA + the bank.

Cost centers

32

Driver assumptions

94

Variance to plan

+2.8%

03 · Service

Headcount & Compensation Planning

2,400-FTE roster split cleared-vs-corp - clearance-completion bonuses, retention bonuses on TS/SCI, and program-direct vs indirect labor mapped to forward-pricing rates.

FTE today

2,400

Open reqs

180

Plan year-end

2,560

04 · Service

Cash Flow Forecasting

Milestone-based receipts, DD-250 invoice cycle, progress-payment timing, and indirect-rate true-up cash modeled across 24 programs - forecast tied to EAC pulls.

Forecast acc.

90%

Cash cycles modeled

8

WIP unbilled

$48M

05 · Service

Revenue Forecasting

EAC × milestone clearance × IDIQ task-order release × on-contract delivery - model catches schedule slip on cost-plus before it lands as a variance.

Revenue plan

$420M

Booked share

94%

Book-to-bill

1.08

06 · Service

Board Reporting

Quarterly deck from cost system + EVMS + Deltek + GL - backlog, on-contract delivery, indirect rates, and capture-pipeline coverage on one set of numbers.

Board cycle

Quarterly

Auto-pulled charts

44

Hours saved/cycle

52

07 · Service

Pitch Decks & Investor Materials

PE-sponsor, lender ($250M term loan + $100M revolver), and strategic-buyer decks maintained as live artifacts - refreshed quarterly with backlog and EAC sensitivity.

Deck status

Q2 26

Data room files

320

Last refresh

Apr 2026

08 · Service

Interactive KPI Dashboards

Live dashboards over backlog, book-to-bill, EVMS CPI / SPI, indirect-rate posture, on-contract delivery, and cleared-personnel ratio - same numbers PMs and CFO walk into review.

Dashboards

14

Refresh cadence

Daily

Source systems

8

09 · Service

Sensitivity & Scenario Modeling

Indirect-rate × award-timing × EAC × IDIQ task-order release scenarios on operating margin - what a 200bp overhead-pool blowout does to forward-pricing competitiveness.

Scenarios live

8

Assumptions shared

46

10 · Service

Valuation Model (DCF & Comps)

DCF + EV / EBITDA + backlog-multiple + prime-peer comp set kept current - input for PE-sponsor strategic alternatives and bolt-on acquisition diligence.

Comp set

12 primes

EV / backlog

0.9–1.4x

11 · Service

Three-Statement Modeling

Linked IS / BS / CF with milestone revenue recognition, WIP roll, indirect-rate true-ups, and IRAD capitalization - pressure-tested every quarter against EVMS actuals.

Forecast horizon

5 yr

Programs modeled

Top 12

12 · Service

Monthly Close Checklist & Reconciliations

Auto-recs across cost system ↔ Deltek ↔ EVMS ↔ GL ↔ IDIQ ledger - what compresses close from 22 to 10 days at 24 programs.

Close days

10

Recs managed

38

What you get · every week & every month

Concrete deliverables, not just dashboards.

Deliverable

Weekly cash + WIP unbilled memo

Every Monday: cash position, milestone-clearance + DD-250 invoice cycle, WIP unbilled by program, progress-payment posture, and forward-pricing-rate alerts surfaced for CFO + Controller.

Deliverable

Monthly close package (day 10)

GAAP IS / BS / CF + EVMS variance schedule + indirect-rate true-up + WIP roll + program EAC pulls - board-ready by day 10 across 24 programs.

Deliverable

Quarterly board + bank pack

Backlog, book-to-bill, EVMS CPI / SPI, indirect-rate posture, on-contract delivery, and capture-pipeline coverage - refreshed quarterly with revolver-covenant sensitivity for the bank.

Deliverable

Always-on EVMS + indirect-rate dashboard

Live dashboard over CPI / SPI, BAC / EAC / ETC drift, indirect-pool actuals vs plan, and forward-pricing-rate posture - refreshed daily on the CFO + COO + Controller desktop.

Defense & Aerospace · Finance & Accounting

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