Ohana FP&A emblemOHANAFP&A
FRACTIONAL CFO & CONTROLLER SERVICES

Most growing companies know their revenue. Few know their true cost.

Ohana FP&A gives owner-operated businesses the financial clarity of a full-time CFO, through data analytics, AI integration, and a relentless focus on growth.

FIVE QUESTIONS

Five questions every owner should be able to answer.

Every Ohana engagement is built around them.

A shell resting on the sand at the water's edge
01
Do we know what happened last month, and why?
02
Will we have the cash we need in 90 days?
03
What does each product, job, or room really cost?
04
Are we getting paid on time?
05
Can we trust the numbers?
SAMPLE DELIVERABLES

Sample pages from a monthly package.

Monthly reporting built from your own books, with a short note on what changed and why. Figures are illustrative.

Ohana FP&A
MONTHLY FINANCIAL PACKAGE · CULTIVATION
Sample Cultivator Co. · September 2026 · Illustrative figures

September results

All-in cost includes labor, utilities, supplies and overhead assigned to each room. Budget set in January.

September at a glance

Actual vs. prior month and budget. Red marks an unfavorable variance.

MetricSep 2026Aug 2026Budgetvs. budget
Revenue$260,480$281,600$271,870-$11,390
Pounds sold296320310-14
Average price per lb$880$880$877+$3
All-in cost per lb$526$548$525+$1
Gross margin40.2%37.7%40.1%+0.1 pts

All-in cost per pound by room, September

Dashed line is the $525/lb target. Rooms over target in red; pounds harvested at right.

Room C
$65052 lbs
Room E
$57058 lbs
Room A
$53064 lbs
Room B
$48070 lbs
Room D
$44574 lbs
$ per lbCEABD
Labor255230205190175
Utilities190150140125115
Supplies7565655550
Overhead130125120110105
All-in650570530480445

Price and cost per pound, last 12 months

Average wholesale price received vs. all-in cost per pound sold.

$400$500$600$700$800$900$1,000$1,100Nov 25Jan 26Mar 26May 26Jul 26Sep 26Oct 25: Price $1,010Nov 25: Price $995Dec 25: Price $990Jan 26: Price $975Feb 26: Price $960Mar 26: Price $950Apr 26: Price $935May 26: Price $920Jun 26: Price $905Jul 26: Price $895Aug 26: Price $880Sep 26: Price $880Price $880Oct 25: Cost $562Nov 25: Cost $566Dec 25: Cost $571Jan 26: Cost $558Feb 26: Cost $552Mar 26: Cost $560Apr 26: Cost $549May 26: Cost $545Jun 26: Cost $551Jul 26: Cost $546Aug 26: Cost $548Sep 26: Cost $526Cost $526$400$500$600$700$800$900$1,000$1,100Dec 25Mar 26Jun 26Sep 26Price $880Cost $526
What changed. Room C ran $650/lb, $125 over the $525 target. Utilities explain $57.50 of that: $190/lb in Room C against a $132.50 average in the other four rooms. On 52 lbs, Room C cost $6,500 more than target this month. Over 12 months, price per pound is down 12.9% and cost per pound is down 6.4%, so the spread fell from $448 to $354 per pound.
Prepared by Ohana FP&A from the client's books and seed-to-sale records.Sample page
INDUSTRIES

Specialists, not generalists.

Cannabis cola in a lit cultivation canopy

Cannabis

280E-aware cost accounting from a founder who spent 15 years building and operating cannabis businesses before moving into finance.

Cost per pound by strain, room, and harvest
Processing overhead and yield analysis
Retail inventory margins and product mix
Cash controls for cash-heavy operations
Explore cannabis services
Construction crew and tower crane silhouetted at sunset

Construction

Visibility at the job level and the company level, across long project cycles, retainage, and uneven billing.

Job costing and budget-to-actual tracking
WIP schedules and over/under billing
Cash forecasting across your project pipeline
Clean month-end close for lenders and bonding
Explore construction services
INSIGHTS

The Cannabis Cost Accounting Framework

Most operators average their costs together. Here is where that hides margin, and what changes when you cost it properly.

COST AREA
COMMON PRACTICE
THE OHANA APPROACH
DECISION IT ENABLES
Cultivation labor
Expensed as one lump sum
Allocated by room and task
Which rooms and strains earn their labor
Utilities
Split evenly, or not at all
Allocated by room load and lighting hours
True cost per pound by room
Processing overhead
Buried in operating expense
Costed per batch and product line
Pricing and product mix decisions
280E allocation
Minimal inventory cost capture
Documented, defensible inventory costing
Inventory costs your tax preparer can rely on

Want to see where your numbers stand? Try our Ratio Calculator →

Stacked volcanic stones by the ocean
APPROACH

How it works.

Remote first. Site visits on request.
Most clients start with a one-time $2,500 analysis. No monthly commitment.
STEP 01
Discovery
A conversation about your operation, your numbers, and what you need to see.
STEP 02
Scoped proposal
A one-time analysis first, then a monthly fee only if it fits.
STEP 03
Onboarding
We clean up the books, connect your systems, and set up your reporting.
STEP 04
Monthly partnership
Close, report, forecast, and review, with scope that grows as you do.
ABOUT OHANA

Ohana means family. We treat your business like our own.

Ohana FP&A was founded by an operator turned finance professional, with 15 years building and running businesses, controller-level accounting experience, and graduate training in Accounting and Data Analytics at Michigan State University.

More about Ohana

Executive finance leadership, without the executive salary.

A 30-minute discovery call. No obligation, and a clear read on where your numbers stand.

Book a Discovery Call