Carlos Landi

Finance Director responsible for the group's financial strength and governance, focusing on optimizing capital structure to enable network expansion and margin protection in high-volume Pharmaceutical Retail and E-commerce: ● Capital Allocation for Scaling: Enabled financial engineering to support a 10x revenue jump, ensuring healthy ROIC indices during accelerated unit openings. Implemented a predictive FP&A model with rigor on EBITDA margins and regulated cost control (CMED) to protect the bottom line. ● Liquidity Management and Supply Chain Finance: Maximized Working Capital efficiency by structuring Supply Chain Finance operations with the industry, extending payment terms to finance regulated inventory. Financial structuring of the E-commerce operation, integrating payment reconciliation and margin management for last-mile and pick-up in store. ● Tax Engineering and Audit: Transformed tax management into cash generation via Real Profit planning and Tax Substitution (ST) to increase POS competitiveness. Consolidated governance by establishing external audit standards and real-time systemic locks to eliminate losses.

Finance Director leading high-complexity projects focused on Valuation, Corporate Reorganization, and Management Professionalization for retail and industrial groups: ● M&A and Valuation: Conducted Due Diligence processes and company valuations for strategic transactions across Latin America (Chile, Argentina, and Uruguay). Structured investment theses and prepared companies for exit strategies or the entry of new partners/investors. ● Governance and Asset Protection: Implemented advisory boards and shareholders' agreements for asset protection and leadership succession. Established compliance locks and segregation of duties to mitigate operational and financial risks.

Consultancy Leadership specializing in Governance and Internal Controls. As Operations & Finance Finance Director, I lead service delivery for the retail and service sectors, focusing on asset protection and process efficiency. Risk Mitigation: Developed methodologies to identify operational and financial vulnerabilities, implementing customized risk matrices. Compliance, Audit & Loss Prevention: Structured Internal Audit departments and Loss Prevention programs, enhancing compliance standards and significantly reducing operational shrinkage across Finance (AP/AR, Treasury, Cash Flow), Controlling (P&L Analysis, Budgeting, Feasibility Studies), and Accounting (Tax, Statutory, Corporate). Operational Scope: Streamlined Administrative (Facilities, Corporate Procurement) and Logistics (Distribution Centers, Transportation, Imports) workflows. Inventory & Fraud Management: Led specialized teams in risk mapping and inventory control across stores and DCs. Established robust policies for Credit Inspection and Fraud prevention, monitoring key performance indicators (KPIs). Corporate Strategy: Actively participated in corporate reorganization projects, tax planning, and the formation of Boards of Directors and Committees focused on Corporate Governance.

Head of Finance responsible for financial solidity and governance in a high-transaction fashion retail operation, focusing on ROIC sustainability and logistics network expansion: ● Financial Restructuring and Turnaround: Enabled margin recovery and balance sheet cleanup following accelerated expansion cycles. Implemented a Zero-Based Budgeting (ZBB) model for rigorous G&A control and bottom-line optimization. ● Fintech and Credit Solutions: Structured the Private Label card financial operation, transforming credit granting into a sales lever and new revenue stream. Managed credit risk (Credit Scoring) and funding for the receivables portfolio. ● Systemic Transformation (SAP): Led the stabilization of SAP ERP to support operations across 400+ POS. Technical cleanup of inventories and tax processes, resulting in national asset accuracy and Audit Readiness.

Controller Manager focused on financial consolidation and governance of global operations, emphasizing value chain optimization and liquidity management in high-volatility markets: ● Working Capital & Commodities: Maximized cash flow through strategic management of the protein financial cycle, balancing cattle sourcing with exchange rate and international price volatility. Implemented Hedge policies for margin protection. ● Global Consolidation: Facilitated financial engineering for organic growth and global business unit integration. Structured financial reports under IFRS and USGAAP standards, ensuring transparency for investors and boards. ● Compliance & Global Audit Readiness: Consolidated corporate governance through robust internal controls and external audit standards. Led recurring audit processes, ensuring 100% auditable consolidated balance sheets.

Finance Operations Manager responsible for structuring the Inventory Management department for a 400-unit network correcting critical SAP ERP bottlenecks and implementing a culture of national accuracy. ● Architecture and Governance: Designed the department "from scratch," regionalizing inventory control. Established shared KPIs (ABC Curve, Contribution Margin, Turnover) between Purchasing, Accounting, and Tax. ● Systemic Cleanup (SAP/ABAP): Led a technical task force to resolve critical discrepancies between physical and accounting stock. Eradicated "negative inventory" issues through systemic adjustments, ensuring data integrity for executive leadership. ● Modernization: Implemented outsourced rotational and general inventory methodologies to ensure impartiality. Developed risk-based preventive plans, drastically reducing operational shrinkage and store ruptures.

Finance Operations Senior Analyst responsible for developing control and audit methodologies for one of Brazil's largest retail and financial services networks. ● Remote Audit Innovation: Pioneered the implementation of a remote audit system, allowing centralized real-time monitoring of critical transactions, reducing field team travel costs and increasing operational scale. ● POS Optimization: Led the revision of POS systems, implementing systemic locks and validation flows that drastically reduced vulnerability to fraud and operational errors. ● Asset Accuracy: Standardized physical inventory procedures for the entire network, establishing a technical rigor that enhanced the reliability of the company's balance sheet.