Fractional CFO firm · iGaming

The finance team that speaks GGR and IFRS in the same sentence

We are senior CFOs, controllers and analysts who run the finance function inside gaming operators. Not a dashboard you have to staff — people who close your month, defend your numbers in front of banks, auditors and investors, and tell you exactly where the margin is.

12+
CFOs & analysts
30+
Clients served
12+
Countries

Trained at SSE Stockholm · Featured in Forbes · Accredited by the Latvian Banking Association

Monthly CFO pack · May close
Reconciled
GGR
€6.41M
+5.2%
NGR
€4.82M
+6.4%
IFRS revenue
€4.79M
Δ 0.6%
GGR → IFRS revenue waterfallSigned off
GGR
Bonus
Tax
Chargeb.
NGR
IFRS
Cohort contribution margin · % of first deposit
M1M2M3M4M5M6
C1
92
71
58
47
39
34
C2
90
68
55
45
37
31
C3
94
76
63
54
47
42
C4
88
64
50
41
33
27
C5
95
79
67
58
51
46
Who this is for

Built for gaming founders who outgrew their bookkeeper

If your operational numbers move faster than your accounting, you are our client.

Core client

Licensed operators, €5M–€150M GGR

Casino and sportsbook operators past product-market fit, now dealing with regulators, banks and a board that wants audited numbers.

Complex

Multi-brand & multi-jurisdiction groups

Several licences, several PSPs, several entities — and no single P&L anyone trusts. We build the consolidation.

Adjacent

Affiliates & B2B suppliers

Rev-share and CPA models where revenue recognition timing decides whether the year looks profitable or not.

Event-driven

Founders preparing for capital

Raising, refinancing, applying for a licence in a new market, or preparing for an exit and due diligence.

Who we usually sit next to
Founder / CEOCOOHead of Finance without a CFOCFO with no gaming backgroundInvestor / board member

Not a fit: pre-licence startups with no revenue, and grey-market operators that cannot be banked.

The reality

What actually breaks inside a scaling operator

None of these are software problems. They are finance-function problems.

Retention is discussed, never costed

Everyone knows churn is high. Nobody can say what a point of D30 is worth in EBITDA.

Bonus spend without a return line

Promo budget grows every quarter and no P&L line proves what it bought.

Cohorts reported, not managed

Cohort tables exist in the BI tool and change nothing in the budget.

Marketing measured in clicks, not margin

CAC is known, contribution margin per channel is not.

Numbers arrive too late to act on

A month-end close on day 25 is a history lesson, not a decision tool.

Cash surprises from PSPs and taxes

Rolling reserves, settlement lags and gaming duty hit cash in ways the P&L never showed.

The problem nobody else solves

Your operational metrics and your financial statements do not reconcile

Your BI tool says NGR. Your accountant says revenue. The two numbers have never matched, and every bank, auditor and investor asks about the gap. We build the bridge — a documented, repeatable reconciliation between iGaming reporting (GGR, NGR, bonus cost, player liability) and IFRS / GAAP statutory accounts.

Operations speaks

Platform, PSP, bonus engine

GGR
NGR
Bonus cost
Free bets & credits
Player liability
Jackpot provisions
The bridge
One mapping, rebuilt every close, owned by a named CFO

Finance speaks

IFRS / GAAP, audit, board

IFRS 15 revenue
IFRS 9 receivables
Deferred income
Gaming duty accruals
Group consolidation
Audit trail
The reconciliation chain we deliver
Step 1
Turnover / handle

Raw wagering volume from the platform

Step 2
GGR

Turnover less player winnings

Step 3
NGR

Less bonuses, chargebacks, gaming duty

Step 4
IFRS 15 revenue

Gross vs net, principal vs agent, timing of recognition

Step 5
EBITDA & statutory P&L

Audit-ready, defensible in front of a bank or investor

Two-way reconciliationDocumented mappingAudit-readyNo manual bridge filesSurvives a change of accountant
Scope

What we take off your desk

One team owning the whole finance function, from raw platform data to the board pack.

Fractional CFO

A senior CFO in your leadership team — month-to-month, in your board meetings, accountable for the numbers.

Month-end close & controlling

A close you can trust by working day five, with the same definitions every month.

NGR ↔ IFRS reconciliation

The documented bridge between platform reporting and statutory accounts.

Cohort & unit economics

Payback per cohort, per market, per channel — in euros, not indices.

Bonus & promo profitability

Every campaign costed against the margin it actually produced.

Cash & treasury

13-week rolling cash, PSP reserves, settlement lags and duty payments planned, not discovered.

Financial modelling

Driver-based models the board can interrogate and the bank will accept.

Investor & lender reporting

Data rooms, covenant packs and due diligence answered by finance people, not by the founder at midnight.

How it stacks

From raw data to business decisions

A finance function is a pyramid. Each level only carries weight if the one below it is solid.

Level 1 · Foundation
Data sources

Gaming platform · Player behaviour · Bonus engine · PSPs · Marketing channels · Ledger

Nothing above this level is trustworthy until the sources are complete and mapped.

Level 2 · Structure
Definitions & reconciliation

One chart of accounts, one GGR/NGR definition, the IFRS bridge, a close calendar

This is the layer most operators skip — and the reason their reports disagree.

Level 3 · Analysis
Cohort, bonus & channel economics

Payback curves, promo ROI, contribution margin by market and channel

Only meaningful once levels 1–2 hold. Otherwise you are optimising noise.

Level 4 · Foresight
Forecasting & scenarios

13-week cash, driver-based budget, stress tests, licence and market entry cases

Forecasts inherit the credibility of everything beneath them.

Level 5 · Decision
Board decisions

Where to spend, what to cut, what to raise, when to enter

The only output that matters.

Weeks 1–4

Levels 1–2: sources mapped, definitions fixed, first reconciled close.

Months 2–3

Levels 3–4: cohort economics, bonus ROI, rolling cash and budget live.

Ongoing

Level 5: a monthly CFO pack and a CFO in the room when decisions are made.

The monthly pack

Six numbers a gaming founder should be able to quote from memory

Every metric answers a decision, not a curiosity. If it does not change a budget, it does not go in the pack.

NGR after real bonus cost

What did we actually earn?

€4.82M
+6.4% MoM
Payback per cohort

How long until a player pays us back?

3.8 months
-0.6 mo
Contribution margin by channel

Which channel deserves next month's budget?

€41 CAC
2.1x margin
Promo return

Did the bonus buy margin or volume?

1.9x
+0.4x
13-week cash position

Can we fund the next market entry?

€2.3M
min. week 9
EBITDA bridge vs plan

Where did the plan break?

22.6%
+2.1 pp
Forward view

Decide before you commit

We model the decision in front of you, with the same numbers your auditor will see.

Capital planningHow much runway a new licence really costs
Stress testingA 20% duty change, a PSP freeze, a bad quarter
Revenue forecastingDriver-based, cohort-fed, defensible
Profit simulationsPromo, pricing and mix scenarios side by side
Risk & covenant analysisWhere a lender or regulator will push back
Proof

What changes in the first two quarters

A representative engagement with a multi-brand operator: close rebuilt, bonus rules repriced around cohort margin.

Day 5
Month-end close
from day 25
-22%
Bonus cost / NGR
same acquisition volume
+11%
Cohort LTV
90-day window
+4.3%
EBITDA margin
run-rate impact

Illustrative figures from an anonymised engagement — full breakdown available on the call.

The people

Senior operators, not a support queue

A 12+ person team of CFOs, finance leads and analysts. Headquartered in Riga, serving founders across the EU, UK, US, MENA and APAC.

NP
Founder & CEO

Nikolajs Petrovics

10+ years in finance and strategy. Former Corporate Strategy Analyst at Ecommpay and Head of Finance Strategy at Printify. SSE Stockholm.

AA
Co-Founder & COO

Alex Astapchyk

10+ years in commercial strategy, growth and marketing systems. SSE Stockholm. Built and scaled multiple online brands.

The team who run your finance function with you
IZ
Igor Zuev
Fractional CFO
GG
German Gadun
Fractional CFO
DS
Dmitry Sokolov
Fractional CFO
DN
Diana Nikitina
Senior Credit Risk Advisor
AM
Arturs Matasovs
Financial Advisor
AD
Anna Dankevych
Grant & Business Plan Manager
AI
Aleksey Isakov
Market Researcher
NS
Natalija Sapovala
Key Account Manager
VP
Vjacheslav Petruskin
IT Consultant
AB
Arturs Brencis
Growth & Partnerships
VV
Vladimir Vaschilko
Sales Manager
AS
Anastasiia Shavyrina
Business Development
Where we work
EUMalta, Estonia, Latvia, Cyprus, Netherlands
UKUKGC-licensed operators and suppliers
USUS-facing groups and affiliate networks
MENAUAE-based holdings and payments
APACMulti-jurisdiction operators and B2B
Credentials
ForbesSSE StockholmLatvian Banking AssociationTrustpilot
12+
Specialists
30+
Clients
12+
Countries
Why John Galt Finance

Conservative finance that actually understands gaming

Most finance firms do not know the industry. Most gaming analysts do not know finance. Scaling requires both in the same room.

Conservative finance, gaming fluency

We apply the discipline of classical corporate finance — but we already know what a wagering requirement, a rev-share tail and a PSP rolling reserve do to your accounts.

We say what to do, not what happened

A report describes the past. A CFO takes a position: raise this, cut that, delay the market entry by a quarter. You get the position, in writing.

Numbers that survive scrutiny

Banks, auditors, regulators and acquirers all ask the same awkward questions. We build the numbers so those questions have answers before they are asked.

Scaling is a finance decision

Most operators do not stall because of product. They stall because nobody can prove which growth is profitable. That proof is our deliverable.

A named team, not a ticket queue

The same CFO in your board meeting every month, backed by controllers and analysts who know your ledger.

Month-to-month, senior from day one

No junior handover, no 12-month lock-in. Senior people, full accountability, cancel when you outgrow us.

Stop guessing. Start deciding on facts.

A free 30-minute call with a senior CFO who knows the gaming industry. No pitch — a clear read on where your money is and what to do next.

30 min · No pitch · A real CFO, not a chatbot · alex@johngalt.rocks · +371 2988 9903