Transformation

SCORA steps in when a business must restore its profitability, change scale or rethink its operating model. The diagnostic links commercial, financial and industrial levers through to EBITDA and cash, then turns into an action plan and the steering of execution.

Profitability and performance

• the levers of EBITDA, EBITDA bridge, price-volume-mix;
• contribution margin, fixed-cost absorption, capacity utilisation;
• customer, product and portfolio profitability, cash generation.

Transformation and turnaround

• transformation roadmap, performance improvement, turnaround;
• commercial, industrial and digital transformation;
• asset rationalisation, operating model.

Supply chain and value chain

• end-to-end value chain, from supplier to margin and cash;
• S&OP, inventory, working capital;
• industrial performance and capacity utilisation.

Organisation and steering

• organisation, central vs local, decision rights, governance;
• KPIs, steering routines, performance reviews;
• transformation office and accountability.

Examples

• Clariant: turnaround of two global business units, EBITDA margin from 7.5% to over 20% in three years, working capital down 3 points.
• Nexeo Solutions: transformation of a European polymer distributor (twelve entities, €500m revenue).
• Palmarole: interim general management after a change of ownership.

Typical deliverables: EBITDA bridge, working capital diagnostic, industrial performance diagnostic, supply chain assessment, transformation roadmap, operating model.

Turning a technology into a profitable industrial business is covered under Innovation.