Sanjay Aggarwal

As the Senior Vice President, Head of Corporate Strategy at EXL, I lead our company’s long-term growth agenda by shaping, aligning, and executing strategies that maximize enterprise value. In this role, I collaborate closely with business unit heads and growth leaders to ensure a cohesive approach to expansion, driving rigor in strategic planning and optimizing investment allocation across the organization.

At Finhive, we believe entrepreneurship empowers people to take control of their futures, but the financial details can be daunting, especially for small business owners who are attempting to establish a steady cash flow, grow their company or implement effective pricing strategies. In these scenarios, you need a trusted, experienced strategist to guide you through key financial decisions. As a Partner at Finhive, I offer end-to-end Chief Financial Officer (CFO) services for startups and growth businesses. We utilize a collaborative, empathetic approach while helping you achieve your financial goals.

Government Relations. International Affairs. ► In this role, I represented the company before the U.S. presidential administration and principal international trade associations. I coordinated the company’s U.S.-side leadership at the U.S.-India CEO Forum since 2015 working with both Democratic and Republican administrations. I led the company’s engagement with multilateral organizations, including World Economic Forum and the United Nations. I worked with the regional public affairs leaders and subject matter experts to coordinate American Tower’s global public affairs, build and manage relationships with key stakeholders, including trade association and members of the U.S. government and Embassies in Washington D.C. In addition, I worked closely with our CTO and CSO on global policy and business models for American Tower’s investments in energy solutions, sustainability, and digital transformation.

M&A. Capital Allocation. ► I help the company make appropriate capital allocation decisions based on the risks and opportunities of potential acquisitions. I review the global acquisition opportunities, work with the deal teams on the transaction metrics, and provide recommendations to the executives for acquisitions. My key responsibilities include: Qualitative and quantitative analysis of the global deals, review of deal models and valuation prepared by deal teams, determining appropriate transaction structure in consultation with internal stakeholders and external consultants, and participation in the strategic considerations related to a deal (including new market risk assessment).

REITs. Tax Accounting and Strategy. ► As Director - International Finance, I reviewed purchase accounting (ASC 805) and quarterly reporting for our international teams, researched complex accounting issues (including derivatives, lease accounting, FAS 52), and oversaw the conversion of our international businesses to IFRS as required by local accounting bodies. In my tax role, I led the Company’s global tax accounting function, including the quarterly and annual tax provision (ASC 740), tax purchase accounting, and FIN 48 analysis. My team of direct reports and consultants coordinated with international tax teams in 12 countries to produce tax provision accounting for complexities in the loan/equity structures (thin cap, withholding taxes, etc.), tax regimes, and tax and accounting rules in each country. I also worked with corporate tax, accounting, FP&A, treasury, and legal to build the REIT conversion and testing model for the Company. American Tower has a large number of taxable REIT subsidiaries, which required careful monitoring of the asset test and inter-company transactions. One of my key accomplishments in this role was the development of an automated BI tool that pulled information from the Oracle general ledger and other sources (e.g., fair value information from FP&A) and reported the results and issues to the CFO and other senior leaders on a monthly basis.

Digital Inclusion. Global Partnerships. ►The EDISON Alliance cultivates meaningful partnerships between leaders in government and industry during a multi-year journey to enhance the case for rapid digital development. The Alliance does this by building a “network of networks” to identify and scale new and existing strategies, projects and initiatives leveraging connectivity as a key lever across the Sustainable Development Goals. As a fellow, I work on activities related to development of The EDISON Alliance, including leading the horizontal workstream on scaling initiatives, identifying and assessing external initiatives across ICT, health, financial inclusion and education that can be scaled by the Alliance, managing the coordination of insights and needs from external initiatives with the objectives of the Alliance, and leading the development and growth of the initiatives and developing a replicable methodology on similar initiatives that are incorporated into the Alliance.

Audit. REITs. Clean Energy Industry. ► I worked at Ernst & Young in Boston (~11 years) and the Middle East (2+ years). In Boston, I focused on integrated audits of publicly held and pre-IPO companies in the real estate and clean tech industries (clean coal startup, wind farm owner/operator). I specialized in REITs and worked with EY's Global REIT leader. I developed expertise in the USGAAP, SEC rules, and IFRS. My key responsibilities were: - Development and implementation of audit plans, internal controls testing (SOX Section 404), relationship development with senior client executives, monitoring of audit budgets and billings, audit committee reporting, and review of the SEC flings (Forms 10-K, 10-Q, S-3). - Assisting clients with multiple issuances of debt and equity securities in public markets (initial public offerings and secondary offerings), including assistance with the SEC comment letters, discussions with the SEC, and comfort letters to the underwriters. - Key resource to assist clients with research on complex transactions, emerging accounting and reporting matters, and due diligence on acquisitions and dispositions. - Managing teams of up to 15 professionals on audit engagements. I supervised and mentored several staff and senior auditors, while attracting and interviewing new talent as a client service member of the local area recruiting team.

Audit. Energy Industry. ► During my time at EY, Qatar, I primarily worked on Oil & Gas clients - Mobil, Total, and Petrofina - and an inhouse secondment with Atlantic Richfield Company (ARCO, U.S.). I led the development and implementation of audit plans, internal controls testing, monitoring of audit budgets and billings, audit committee reporting, and review of the financial statements.

Ray & Ray is a national accounting firm in India with offices in New Delhi, Mumbai, and Kolkata. The firm is affiliated with Moore Stephens, USA. As part of the apprenticeship requirements of the Chartered Accountant course, I worked with Ray & Ray for three years. During this time, I coordinated the audits of companies primarily in the hospitality and manufacturing industries, including companies listed on the Bombay Stock Exchange.

Undergraduate degree in accounting (with honors).

Professional certification in accounting.