WORKED WITH
McKinsey
L.E.K
Ernst&Young
KGHM
MSD
3HPartners
Credit Agricole
USE-CASES
Built on a Decade of Delivery across Industries:
01
Root cause of underperformance: identified.
Automotive Industry:
We ran a full ROIC diagnostic across the group's automotive entities, decomposing return on invested capital — isolating whether underperformance stemmed from pricing, cost structure, asset intensity, working capital management, or strategic positioning.
02
New channel & zero upfront investment: implemented.
Ecommerce Industry:
We identified a completely unconventional distribution channel that required zero upfront investment: partnering with coffee shops as offline distribution points. The model used existing foot traffic at no cost, supplemented by targeted META ad campaigns that drove additional traffic to these locations.
03
M&A synergies vs. economic reality: diagnosed.
Private Equity Client:
We ran a complex, multi-dimensional synergy analysis across the fund's target list. Each potential target was assessed on revenue synergies, cost synergies, and operational overlaps.
04
AI Transformation:
done right.
Ecommerce Industry:
Every process was re-architected: what should be automated end-to-end, what should be AI-assisted with human oversight, and what should remain fully manual. The implementation used Claude for intelligent document processing and decision support, ClickUp as the operational backbone, and Make.com for workflow automation connecting the entire stack.
05
Value Creation Execution: delivered.
Pharmaceutical Industry:
Developed a proprietary analytical framework — implemented as custom software — that allowed each sales rep to analyze a target customer's business, identify where the customer was losing money or missing growth, and show exactly how the client's products and services could close that gap.
APPROACH
Blind Spots Worth Millions
Our Approach to Value Creation: ROIC > CoC.
For Investors & C-Suite
we bring Blind Spot into Sight with Advanced
Return On Invested Capital (ROIC) Lens.
SERVICES
Value Creation
Diagnostics & Analytics
We decompose the company into its smallest economic parts, benchmark each against competitors. Tools include ROIC Tree, ROIC Benchmarking, Positioning and ROIC vs. Sales Growth Matrix.
Value Creation
Strategy & Planning
We translate the diagnosis into a sequenced, owner-assigned, KPI-linked Value Creation Plan - every initiative must pass one test: does it raise ROIC above WACC, and by how much?
Value Creation
Reporting & Monitoring
Quarterly tracking of the full value cascade - from company valuation down through ROIC, value drivers, financial KPIs, to operational drivers - all benchmarked against sector competitors. External accountability that catches a deteriorating driver in weeks, not after a fiscal year of drift.
Value Creation
Execution & Implementation
Shoulder-to-shoulder work with the client team to execute the Value Creation Plan - including Consultative Selling Solutions for distributor networks, Competitive Advantage initiatives, and operational improvement levers.
Value Creation
in AI Transformation
Transforming the organization into an AI-native company to create value — not to adopt technology for its own sake. AI Readiness Assessment, AI Thesis prioritized by Economic Profit impact, then implementation with proper governance and data security.
Value Creation
in M&A Transactions
End-to-end value-creation M&A process: screening targets on whether they genuinely earn above WACC, separating real synergies from Excel synergies, building the Value Creation Plan for the combined entity, and tracking PMI against Economic Profit.
BENEFITS
Strength that speaks for itself
Strategic
Insights
ROIC provides strategic insights by revealing which actions and investments truly enhance value and competitive advantage.
Strategic
Positioning
ROIC provides strategic positioning insights by showing where a business outperforms or lags competitors.
Backed by
Data
ROIC is data-driven, based on real financial performance and adjusted for economic reality.
Let's
Talk

Strategy & Corporate
Finance Consultant
Martin Goraczko, CFA
TESTIMONIALS
What our clients are saying
"Martin worked for me on a short and intense M&A synergy assessment. Would highly recommend!"
Philip Roux,
L.E.K. Partner
"I can fully recommend Martin as an multi-skilled business consultant, delivering high quality business results."
Grzegorz Wadecki,
MSD Manager
"I can only recommend to co-operate with Martin as I know he will do a lot, so you succeed."
Jan Nemec,
MSD General Manager
Free Value Creation
Scoping Session

Martin Goraczko, CFA
Strategy & Corporate Finance Consultant
FAQ
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