Fractional CFO · AI Companies
AI finance is different.
Your CFO should be too.
Standard SaaS finance doesn’t map cleanly onto AI businesses. GPU costs, inference economics, model training spend, and usage-based pricing require a CFO who understands the stack — not just the spreadsheet.
The AI Finance Challenge
What makes AI company finance hard.
The questions investors ask AI companies are different. Standard CFO playbooks don’t have the answers.
GPU & Compute Costs
Training runs, inference costs and cloud commitments can dominate your P&L. Most finance teams don’t know how to model them — or when to commit to reserved capacity.
Inference Economics
Cost-per-token, cost-per-call, and gross margin per customer vary wildly by usage pattern. Getting this wrong makes your unit economics look better than they are — until an investor digs in.
Usage-Based Pricing
Token-based, API call-based, and consumption pricing require a completely different revenue model to subscription SaaS. Revenue recognition, forecasting and cohort analysis all change.
R&D vs Capex Classification
Model training costs, fine-tuning, and dataset acquisition sit in a grey zone between R&D expense and capitalised development costs. Getting this right matters for EBITDA and tax.
Investor Scrutiny
AI investors are increasingly sophisticated. They’ll ask about gross margin by customer, inference cost trajectory, and your path to positive contribution margin. You need answers ready.
Regulatory & Compliance Cost
EU AI Act compliance, safety testing, and model evaluation requirements are emerging cost lines. Planning for them now avoids surprises in your Series A or B financial model.
Our AI CFO Service
CFO thinking built for the AI era.
GPU Cost Modelling
We model your compute costs dynamically — training vs inference, reserved vs on-demand, cost-per-token by model size. Linked into your P&L so the impact is always visible.
AI Unit Economics
Gross margin per customer, cost-per-query, and contribution margin analysis. Built so you can show investors a credible path to scale economics.
Investor-Grade Financial Model
3-statement model with AI-specific COGS build, usage-based revenue modelling, and scenario analysis built for Seed through Series B investor scrutiny.
Fundraise Support
Data room build, investor Q&A preparation, and term sheet review. We’ve supported AI companies raising from £500k SEIS rounds to £15m+ Series A.
Ongoing Monthly CFO
Board pack, metrics dashboard, actuals vs plan review, and cash management. A senior CFO in the room every month — at a fraction of the cost of a full-time hire.
AI Company Dashboard · Live Metrics
Gross Margin
62%
↑ 8pp MoM
Cost / 1k Tokens
£0.004
↓ 23% QoQ
GPU Runway
14 mo
At current burn
Rule of 40
41
Growth 68% / Margin -27%
Inference Spend as % of Revenue
38%
Target: <25% at scale
On track
Illustrative. Built monthly for every client.
Who This Is For
AI companies at every stage.
Seed & Pre-Seed
Building the foundation
You’re pre-revenue or early-stage, burning through cloud credits and building your first product. You need a financial model that tells a compelling story for investors — and a CFO who can talk compute costs fluently.
Pre-seed / SEIS financial model
Compute cost baseline
Runway management
Series A
Scaling with rigour
You have early revenue and you’re raising to accelerate. Investors are now scrutinising your unit economics, gross margin trajectory, and whether your inference costs will improve at scale. You need a CFO who can defend the numbers.
Full investor data room
AI unit economics analysis
DD support
Series B & Beyond
Finance as a competitive edge
You’re scaling fast and the financial complexity is growing. Multi-product revenue, international operations, reserved instance commitments, and a board that needs quarterly rigour. You need a partner-level CFO without the £200k+ salary.
Ongoing monthly CFO
Board pack & reporting
Series B prep
FAQ
Common questions.
Your Fractional CFO
Kishen Patel ACA
ICAEW Chartered Accountant · Big Four Trained · London
Kish is the founder of Consult EFC and the CFO behind SaaSFractionalCFO.co.uk. He is an ICAEW Chartered Accountant (ACA) with over 12 years of experience across Big Four audit, investment banking, and corporate finance advisory.
He has worked with over 100 UK businesses — from pre-revenue SaaS startups raising their first SEIS round to established software companies preparing for Series B and exit. Every engagement is led personally by Kish. Your work is never passed to a junior.
As a regulated ICAEW member, Kish is held to the highest professional and ethical standards in UK accountancy — the same standards that FTSE 100 boards and global investors rely on.
12+
Years finance leadership
100+
UK businesses advised
£40m+
Capital raised
Big 4
Trained
Get Started
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