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The final quarter is approaching fast — but there’s still time to make strategic financial decisions that set your organization up for success. Whether your goal is to reduce exposure, capitalize on momentum or build flexibility for what comes next, these next few months matter.

Year-end isn’t just about closing the books. It’s about finishing with intention. Strong Q4 decisions create a tighter feedback loop between performance and strategy and put your business in a better position to handle whatever 2026 throws your way.

During times of uncertainty, your strategy should do one of three things: manage downside, prepare for upside or build agility. To help, we've identified five finance moves that can help mid-market leaders stabilize against risk (downside), seize emerging opportunities (upside) and build resilience into their strategy (agility).

1. Clean up your working capital position

Working capital is one of the clearest indicators of financial health — and one of the easiest to let drift. Heading into year-end, it’s critical to evaluate how well your receivables, payables and inventory practices are supporting (or hurting) your liquidity.

Start by reviewing DSO and DPO trends. Are customers paying slower than expected? Are you consistently paying vendors faster than you need to? Even small shifts in terms and timing can have a meaningful impact on cash flow.

Also assess inventory and project WIP. Are you carrying excess stock or holding onto slow-moving materials? Are there opportunities to streamline purchasing, reduce spoilage or convert stalled inventory into cash? For senior living providers, that might mean reviewing medical supply usage, food service inventories or capital equipment purchases that haven’t been deployed. Tightening procurement processes now can free up cash and reduce waste heading into Q1.

Improving working capital isn’t just about conservation. It’s about control. A tighter position gives you more agility to make last-minute investments, respond to operational hiccups or extend runway in a high-interest environment.

2. Realign spending to match outcomes

By Q4, the budget you planned last year may no longer reflect today’s reality. Some initiatives have stalled. Others have taken off. Now’s the time to match your spend to what’s actually driving value.

Review major expense categories and measure outcomes against expectations. Look for areas where dollars have been spent but results have lagged — and consider whether those funds could be better used elsewhere. It’s not about cutting indiscriminately. It’s about refocusing intentionally.

Some questions to guide your review:

• Which projects are still waiting for ROI?
• Which teams or departments are running below budget — but hitting goals?
• Are there sunk costs that should be written off or paused before year-end?

This is also a good opportunity to make tactical investments that reduce next year’s tax burden. Strategic reinvestment — whether in software, training, or infrastructure — can shift your tax position and enhance capabilities heading into 2025.

Realigning spend reduces exposure to underperformance (downside) while fueling stronger ROI in the areas that matter (upside).

3. Revisit tax strategy before deadlines hit

Once December rolls around, most tax strategy options are off the table. Q4 is your last chance to take action while there’s still time to implement and document appropriately.

Schedule a year-end tax planning review with your advisor and identify opportunities tied to:

• Accelerated depreciation
• Bonus write-offs or prepaid expenses
• R&D and energy-related tax credits
• Entity structure or state nexus adjustments
• Retirement plan contributions or deferrals

If your business has seen a windfall or major shift in revenue this year, you may need to update your estimated payments—or look for deferral opportunities to smooth tax obligations over time.

Tax clarity is often one of the first places deals, audits and strategic pivots can get derailed. Getting ahead of these conversations reduces surprises and gives your team more agility to plan long-term.

4. Stress-test your 2026 forecast assumptions

Many businesses begin building next year’s plan in Q4, but few take the time to interrogate their assumptions. That’s a missed opportunity.

Economic indicators remain mixed. Policy changes, customer demand shifts and capital availability can all throw off even the most carefully modeled plan. Before you lock your 2025 forecast, it’s smart to apply some pressure.

Create downside, base-case and upside scenarios using variables like:

• Sales volume or pricing sensitivity
• Payroll inflation or talent churn
• Interest rate impacts on financing or debt service
• Capital investment timing and ROI ramp-up

More importantly, model how you would respond. If your downside case plays out, what gets paused? If the upside materializes, how quickly can you scale? This stress-testing isn’t about pessimism — it’s about preparation.

Forecast agility is the difference between reacting to challenges and leading through them.

5. Reconfirm strategic priorities across teams

One of the most overlooked parts of year-end planning? Making sure everyone is aligned on what matters most.

As Q4 progresses, it’s common for departments to get siloed. Sales is chasing numbers, finance is watching spend, operations is closing projects. But when teams don’t share priorities, they often work at cross-purposes or undercut each other’s goals.

Now is the time to realign:

• Are we prioritizing cash flow or growth?
• What trade-offs are we willing to make?
• Which metrics will define a successful Q4?
• Who owns each decision and what support do they need?

Pulling key stakeholders into one conversation helps reduce friction, avoid surprises, and reinforce that your business is moving with intention.

When everyone rows in the same direction, your company is better equipped to execute in Q4 — and adapt in Q1. That’s agility, grounded in shared accountability.

Strong year-ends start now

It’s easy to treat year-end as a scramble to close books and meet targets. But the smartest leaders use this time to reflect, reprioritize and prepare. Whether you're mitigating downside risks, unlocking upside opportunities or strengthening your company’s ability to pivot, there’s still time to act.

These five moves aren’t just financial tactics — they’re strategic levers. Use them to finish the year strong and start 2025 even stronger.

To get started, check out how we’re helping clients navigate uncertainty. Or get help from our outsourced finance and accounting services.