Many businesses spend December solely focused on compliance and tax finalisation, then cease operations. 

For companies committed to growth, now is not the time to slow down. A comprehensive year-end business review goes beyond retrospective reporting. It’s about making forward-thinking, real-time strategic decisions to position your business for a more robust 2026.

Below are seven powerful financial levers you should be pulling before 30 June to protect your margins, unlock liquidity, and sharpen your strategic edge.

Review Your Working Capital Cycle

Cashflow, not profit, keeps your business alive. And often, valuable liquidity is hiding in plain sight, locked up in your working capital cycle.

At Dillon Clyne, we advise clients to assess their order-to-cash, procure-to-pay and forecast-to-fulfil processes. This isn’t just about accounting; it’s about unlocking operational cash. 

Take a critical look at inventory turnover, debtor days, and supplier payment terms. A few smart adjustments here could significantly improve cash flow without external funding.

Conduct Margin Analysis

Small leaks sink big ships. If you haven’t reviewed your margins by segment, product or client tier recently, you’re flying blind.

Identify where margin is being eroded, whether through underpriced legacy accounts, supplier creep, or inefficient service delivery. Just a 1–2% improvement in gross margin can translate into substantial bottom-line growth.

Identify Tax Optimisation Moves

Begin searching for deductions well before the June 28 deadline. A strategic tax plan includes:

• Prepaying expenses
• Reviewing provisions
• Timing income recognition
• Leveraging small business tax concessions 

Our team at Dillon Clyne works proactively with clients throughout Q4 to optimise tax outcomes before EOFY arrives.

Reassess Your Debt Portfolio

With ongoing rate volatility, the cost of capital can change quickly. Now is the time to:

• Refinance high-cost facilities
• Review covenants
• Explore alternative lending structures
• Consider early repayment of underperforming debt

A proactive debt review now could give you a meaningful interest saving and free up headroom for 2026 opportunities.

Audit Operational Costs

Subscriptions. Tech tools. Staffing models. Office expenses. Overheads creep in slowly but bite hard if left unchecked.

An end-of-year cost audit can reveal where you’re bleeding spend with little return. Restructuring variable costs and realigning with productivity metrics can improve profitability without impacting output.

Align Capital Expenditure with 2026 Growth Strategy

Is your capital expenditure aligned with your revenue priorities?

We see too many businesses invest in non-core assets or defer critical upgrades out of habit. Before year-end, assess what investments actually move the needle for your 2026 growth plan, and allocate accordingly.

Set Strategic Financial Targets with Leadership

The most valuable outcome of a year-end business review isn’t in the spreadsheets. It’s in the alignment of your leadership team.

Use this period to set or recalibrate strategic financial goals across your board and senior management. That includes:

• Clear revenue and EBITDA targets
• Capital raise or acquisition plans
• Exit readiness or succession goals
• Expansion market roadmaps

Why Dillon Clyne?

At Dillon Clyne, we’re not just accountants. We’re strategic partners helping growth-focused companies make financially intelligent decisions. 

We handle difficult situations to help you create financial plans that attract investors, get ready for global growth, or manage company mergers and acquisitions. Our goal is to help you build wealth, not just meet basic requirements.

Let’s finish 2025 strong, on purpose.

Need help with your year-end business review? Get in touch with our advisory team today.