Jorge Andrés Delgado Aguilera

• Financial Strategy & Leadership – Drive financial planning, budgeting, and long-term growth strategies. Led financial analysis and provided strategic recommendations to drive business performance. • Financial Reporting & Compliance – Ensure accurate reporting, audit readiness, and regulatory compliance. • Treasury & Cash Flow Management – Optimize liquidity, banking relationships, and capital allocation. • Cost Management & Profitability – Improve operational efficiency and drive cost-saving initiatives.Finance business partner for current and new business model implementation • Technology & Digital Transformation – Implement financial systems, automation, and data-driven decision-making.

- Worked closely with Indirect Channel Management team to select, onboard, monitor, evaluate and renew or terminate Indirect Channels, with a specific focus on setting commensurate Indirect Channel compensation, Fair Market Values and books & records of the Indirect Channels. - Worked with local and regional Indirect Channel team to review the Indirect Channel business strategy in order to ensure sustainable and compliant growth through Indirect Channels. - Provided financial analysis and implement recommendations based on structured findings. - Supported the balance sheet review elaboration and preparation, according to the accounting standards (US GAAP) and corporate policies. - Finance business partner for current and new business models implementation. - Responsible for the statutory financial statement’s presentation and taxes (Colombia & Puerto Rico) - Transfer price adjustment analysis and presentation.  Temporally FP&A for Argentina, responsible for budget construction and closing presentation. Second semester 2022  Finance SME for the new ERP implemented in 2021 – 2022.  Successfully support the capitalization process for Stryker Colombia in 2022 with success.  Successfully led the AP process migration to Costa Rica shared service in 2022.  Restructuring local accounting information, aligning different process to the corporate polices, optimizing times executions, and overcoming the different external audits successfully.  Succussed in the local external audits with Ernst and young. (2019 2021)  Successfully supported the Financial & Business Assurance in 2021.  Leverage level and interest rate reduction for company debts. 2021.  Price list elaboration and re definition of the process in 2021.  Project leader in the advanced team stablished to achieve expenses reductions in pandemic times. Nominated as an extra mile in the sales award 2021.

- Responsible for Budget, forecast and closing review according to the corporate policies. - Responsible for the local cash flow projection. - Responsible for pricing, discounts approvals and special business modeling for direct and indirect model. - Marketing, CAPEX (instruments), demos, loaner and G&A budget control. - Responsible for the sales commissions calculation, supporting quota and sales plan elaboration. - Local Accountant for Stryker Colombia and Puerto Rico.

Financial and budget control responsible for passenger cars and aftersales business unit. Corporate and local profitability evaluation for local contribution and analysis of budget deviations of G & A, Marketing and NOI. • After sales controlling responsible. Swap with After Sales Controller in Daimler Mexico in order to share the better financial practices and making the controlling functions for passenger After sales Cars and Vans, reporting directly to Germany (2 months). Profitability model implementation according to corporate standards. • Passenger cars unit budgeting for 2018 2019 and 2020 Profitability model development for each portfolio car where the prices of the competition, changes of options, tax effects, import and transaction costs, group contribution and ROS generated (legal entity). • Definition of Transfer Price for the passenger cars portfolio and the calculation of exposure. • Responsible for the control of the sales measures implemented by the commercial area and calculation of the performance discount by dealer for passenger cars and after-sales. • Presentation of the financial results of the business unit MTD and YTD and analysis of deviations, which are reported to the HUB in Brazil and Germany. • Budgetary control of Marketing and G&A by cost center. Achievements  Swap with After Sales Controller in Daimler Mexico in order to share financial best practices and develop controlling functions for Aftersales Cars and Vans, reporting directly to Germany (2 months).  Pricing project implementation according to corporate methodology, taking into account sell in (distributor) and sell out price (final costumer) for parts and accessories.  Support the financial and commercial strategy to achieve market’s leader position on the luxury cars segment (#1 since 2019).  Support P&L preparation, with the expected standard margin for distributors.  Team member in the ERP change project, implementing SAP successfully in 2017.

- Budget rebuild for 2017, adjusting the forecast according to the new market conditions. - Closing review, prices and discount control for direct and indirect channel sale.

Financial and budget control responsible, as well as support in the structuring of projects and cost models design and implementation. • Budget control for the Balance Sheet, Income Statement and Cash Flow submitted monthly to the CEO and Board of Directors, showing the main deviations with their respective explanations. • Temporary substitute for the Financial Planning Director (4 months). • Temporary substitute for the Financial Manager (1 month). • Preparation of company's budget for 2016 and 2017 under IFRS, designing a new model for Balance Sheet, Income Statement and Cash Flow projection. • Analyze Company’s performance among its competitors by preparing reports and presentations to the CEO and Board of Directors. • Budget Control for the P&L by cost center and regional division. • Support in the commercial area, specifically in the credits projections and analysis for the company’s clients. • Support to requests of the risk firms and external audit.

Responsible for sales commissions calculation and pharmaceutical sector analysis, in the direct channel. - Sales commission calculation for Colombia, Ecuador y Perú. - Presentation of the incentives behavior vs. sales by business units, standardizing the incentives policy in the Andean region. - Responsible for the direct channel analysis for the pharmaceutical sector, generating reports for the sales and product managers. - Market analysis supported on the knowledge of different systems for pharmaceutical industry, such as: Quickview or IMS. Achievements  Implementation of corporative/global tool related to incentives calculation in Colombia as demo site of the region and later expansion to other Latin American countries.  Report of the direct channel position for the company, detecting potential market opportunities.

Responsible for budget control and expense projection.