Finance & capital for owner-operators

Most owners hire a bookkeeper. The sharp ones hire an investor who keeps the books.

LedgerLion is run by a CFA and former institutional portfolio manager who also owns and operates multi-unit businesses. We reconcile and close your books on a fixed schedule — then put that same data to work on the decisions that move enterprise value: capital allocation, financing, and what your business is actually worth.

Controller & CloseFractional CFOCapital AllocationValuationTransaction Support
The difference

An investor's mind. An operator's books.

Most firms in your inbox are one of two things: an offshore bookkeeping shop that categorizes transactions, or a CPA who shows up at tax time. Neither has ever sat on a trading desk or signed the front of a payroll check. We've done both — and that changes what your financials are for.

01
We came from the buy side — five years allocating capital at an institutional fund, where the only question that mattered was return on every dollar deployed.
02
We crossed the table to own and acquire — scaling a resale group from 3 stores to 25, almost entirely by acquisition, running 30+ locations as an operator and franchisee, and sitting on both sides of close to 30 buy/sell deals.
03
So your books aren't a compliance chore. They're the raw material for decisions — what to keep, what to cut, what to buy, and what it's all worth.
Services

Three levels. Start where the business is.

Clean books are the floor, not the ceiling. We meet you at any of three depths and grow into the next as the decisions get bigger.

01The foundation

Controller & Close

The on-ramp — and the reason our advice is grounded in your real numbers, not a deck.

Multi-entity books reconciled and closed on a schedule you can set your watch by — bank, card, and cash-drawer recs, accruals, sales-tax filing, and a clean monthly P&L and balance sheet. We do this work because it's where the truth lives: running the books is how we earn the right to advise on them. The franchise and multi-location complexity that breaks generic bookkeepers is our baseline.

02The leverage

Fractional CFO & Capital Allocation

For owners past the bookkeeping stage, facing real money decisions.

Forecasting, cash strategy, and unit economics — plus the question most bookkeepers never touch: what to do with the cash the business throws off. Reinvest, pay down debt, distribute, or acquire? We model the trade-offs the way an institutional allocator would, run against your actual numbers, so the call is made on math instead of instinct.

03The upside

Valuation & Transaction Support

For owners who are buying, selling, partnering, or want to know what they could.

Acquiring a location, selling one, bringing in a partner, or raising debt? We build the model, run quality-of-earnings on the target, and tell you what the cash flows are genuinely worth — institutional rigor applied to deals that usually get a back-of-napkin multiple. And this isn't theory: as principals we've closed close to 30 acquisitions and divestitures, so we've been the buyer sweating the diligence and the seller defending the number. Know your number before you sit across from someone who knows theirs.

Who we serve

Built for operators with real cash flows — not side hustles.

If you run several locations or several businesses and your finance function has outgrown a part-time bookkeeper, you're who we built this for.

01

Multi-unit franchise groups

Owners running a portfolio of locations across multiple entities, where the close is complex and the next location is always a question of capital.

02

Senior living & skilled nursing operators

Capital-intensive, compliance-heavy operations that need both disciplined books and a partner who can think about growth and acquisitions.

03

Multi-business owner-operators

Operators with their hands in several ventures at once who need one finance partner who can see — and value — the whole picture.

04

Independent acquirers & searchers

Buyers who need quality-of-earnings, a defensible model, and a finance function stood up the day after close.

We'd rather go deep with a handful of serious operators than shallow with a hundred. Fit matters more than volume.

Team

A finance partner who has sat in your chair.

MM
Founder

Michael Moss

CFA® charterholder

Michael spent five years as a portfolio manager on the public-equities team of one of the world's largest institutional funds, then became a partner and operator at Summit Recommerce Group, helping scale it from 3 stores to 25 — almost entirely by acquisition. Today he's an operating partner at Imbue Lionel Electronics and the founder of LedgerLion. Across those ventures he's been a principal in close to 30 acquisitions and divestitures, so he reads your books with an investor's eye and an acquirer's instinct for what a business is worth. CFA charterholder; BYU.

DT
Partner — Strategy & Acquisitions

Dan Thuet

MBA, Investment Strategy

Founder and Managing Partner of Lionel Partners, a private investment firm focused on real estate and venture, and CIO of TIDE Group, guiding growth in senior living and skilled nursing. With an MBA in Investment Strategy & Entrepreneurship from BYU, Dan advises clients on strategy, growth, and acquisitions.

The delivery team
KG
Bookkeeper

Kristine Guno

Kristine runs day-to-day bookkeeping and reconciliations, keeping client books accurate and current through the month so every close starts from clean data.

JT
Administrative Assistant

Jessa Tubig

Jessa keeps engagements organized and on schedule — supporting onboarding, sales-tax filing, reporting, and the administrative backbone of the practice.

Let's talk

Bring an investor to the table.

Thirty minutes, no pitch deck. Tell us what you're running and what decision is in front of you — we'll tell you straight whether we're the right partner.

Book a 30-min consultation