A robot waiting in a warehouse to ship or be repaired represents capital the company has already spent without the corresponding revenue. The report reiterates the importance of productive working capital and strong banking relationships in seasonal businesses like The North Face. The North Face: Finance sometimes has to bet on the weatherThe report looks at what CFOs across different industries do to maximize the value of their finance teams. CoreWeave: Writing the finance playbook as you goCoreWeave's accounting team has its CFO encouraging them to be on the frontline of AI use in finance. The report argues that companies operating outside traditional business models may need to develop their own metrics within finance.