Cristiane Nagai Fraletti Email & Phone Number

Campinas, Sp, Br

São Paulo, Brasil

São Paulo, Brasil

Piracicaba, São Paulo, Brasil

São Paulo, São Paulo, Brasil

Medium-sized American multinational in the e-commerce segment, with Sales of R$320 million in 2020Reporting to the President of Brazil and Argentina – Team of 7 people• Management of Controllership/Finance Areas in Brazil.• Responsible for Financial and Managerial Reports/Budget.• Management of the “Tax Planning” Project together with specialized consultancy, with the main objective of reducing Sales Tax.• Management of the pricing process together with the Product Development, Marketing and Sales areas.• Management of the SAP Business One Implementation Project together with the Supply Chain Area.• Constant interaction with the United States and Argentina.Main results:• Coordination in partnership with the Tax Area and specialized consultancy regarding the credit reimbursement process on the exclusion of ICMS from the PIS/COFINS calculation basis, with a gain of BRL 6.8MM in 2019.• Project to transfer the Distribution Center from the State of São Paulo to Espírito Santo (Incentive Fiscal Compete-ES), with the objective of reducing sales taxes by up to 7%. Project completed in April 2021.• Negotiation of bank fees with the main partner financial institutions, reducing them from BRL 367K in 2019 to BRL 147K in 2020.

Piracicaba, São Paulo, Brasil

Medium-sized French multinational in the quality segment: consulting, auditing, training, inspection and testing, with Sales of BRL 25 million in 2018Reporting to the Group Controller - Team of 6 people• Management of all Finance Operations in Brazil.• Responsible for Financial and Management Reports for the Headquarters in France.• Management and reporting of Department KPIs and indicators.• Supervise general and analytical accounting: monthly and annual closing.• Responsible for Budget and CAPEX review together with the Areas: Sales, Operations and HR.• Constant interaction with France, Spain, United States, Ukraine and Mexico.Main results:• Creation of corporate cost and expense apportionment methodology• Improved monthly closing reports by creating the "P&L per site", which enabled the visualization of profitability per project sold by the company. • Leadership of the global project “Order to Cash” in Brazil, which standardized risk management procedures, from placing the Service Order to receiving the payment from the customer. Direct reporting to the Global Cash Director (France).

Campinas E Região, Brasil

Finance consultant in a German startup company (Loba/Wakol), hired by the Managing Director (ex-Sales Director at PPG)

Jundiaí, São Paulo

Italian company in process of Startup in Brazil, leader in the design, devel- opment and management of medium and large photovoltaic systems, building in Brazil the third largest photovoltaic power plant in the world, with Sales of R$ 103 million in 2016Reporting to the Managing Director – Team of 2 people• Responsible for preparing the Budget, Forecast and Business Plan of the projects together with the Project Management Area.• Analysis of Actual vs. Budget variance, cost/hour calculation and preparation/control of the projects' cash flow..• Key User of the implementation of specific ERP for civil construction - Siecon, in partnership with Procurement Department.• Management of outsourced company in the Areas: Finance, Accounting, Tax and Payroll.Main results:• Creation and validation of the Project's Monthly Revenue recognition process through the Percentage of Completed Work / Percentage of Confidence (POC) method, which made it possible to monitor more precisely the expenses for each milestone within the construction site.

Mogi Mirim, São Paulo, Brasil

Medium-sized North American multinational in the electrical equipment segment, with local sales of R$ 30 million per year.Reporting to the VP of Finance/CFO – Team of 3 people• Balance Sheet and Income Statement analysis, Account Reconciliation and Internal Controls (focused on Inventory and Costs).• Management of outsourced companies in the Legal, Accounting, Tax and Payroll Departments.• New cost calculation methodology assessment and implementation of new ERP in the short and medium term.Main results:• Tax planning - Focus on the application of ICMS credit appropriation, through CAT Ordinance 207/09 and 83.

Sumaré, São Paulo

Large American multinational, in the paints and coatings segment, with local Sales of R$ 1.3 billion per yearReporting to the CFO South America• Responsible for Financial Reports and CAPEX review (analysis of financial capacity for new investments and Fixed Asset reconciliations) for Brazil and South America.• Financial Analysis for South America – monthly/quarterly results.• Drive initiatives for reducing fixed expenses over sales, seeking alternatives to improve profitability. Improved financial analysis and information for the Regional Leadership Team.• Perform Audits in processes to evaluate procedures and internal controls in place. Work in partnership with IT, Purchasing and Finance in action plans for the Internal and External Audits.• Ensure favorable results for internal and external audits, in compliance with US GAAP, SOX and Internal Control Policies.Main results:• Development of tools for monthly pricing and raw material inflation analysis. Internal controls improvements (balance sheet accounts analysis in the region, action plan for internal/external audit comments, controls and risk self-assessment tools).• Oracle ERP implementation – Internal Controls Focal Point and support for Treasury Department.

Campinas E Região, Brasil

Reporting to the CFO Latin America• Financial management of the Business Unit in Latin America (Argentina, Brazil, Mexico, Colombia, Chile and Uruguay). • Activities in direct collaboration with the Regional Director and their team, aiming to develop and execute the strategies of the Business Unit, in compliance with US GAAP and BR GAAP/IFRS.• Financial Reports – Consolidation, analysis and reporting of monthly results, explaining deviations from forecast/prior year amounts and recommending focus areas for improvement.• Provide working capital (WC) analysis, cost control and reduction, process efficiency, viability project analysis, profitability by market segment, by technology, by region and by customer.• Prepare and manage monthly and quarterly budgets (P&L, Working Capital, Cash Flow), annual budgets and long-range plans, as well as present the results to the Regional Team.• Margin management with focus on cost reduction projects and pricing analysis.• Ensure compliance of internal controls based on the Sarbanes-Oxley (SOX) law.Main results:• Selling expenses over net sales decreased to 35% in 2011 (R$ 4MM) and 32% in 2012 (R$ 2MM).• Implementation of project focused on slow movement inventory, that reduced substantially the inventory at risk in 20% in 2011 and 50% in 2012 - Savings around R$ 3MM.• Received an award in acknowledgement of the Program “PPG Sales Agent Management Program” – Coordination of Due Diligence process for all the Business Unit Sales Representatives in Latin America.• Responsible for monitoring the projects in inventories and costs management, with expressive reduction of 50% in the manufacturing losses reserve.

Campinas Area, Brazil

Large North American multinational from various segments, with local sales of R$ 2.5 billion in 2009Reporting to the Finance Director Latin America – Team of 6 people• Responsible for the analysis and report of Balance Sheet and Income Statement in compliance with US GAAP and BR GAAP. • Work in direct partnership with Sales, Services and Project Management Teams. • Analysis of the contribution margins for the Turn-key projects sold in Brazil and Revenue recognition validation (POC and WIP). • Responsible to ensure correct parameters of invoicing through review of service contracts.• Follow up internal and external audits. • Fixed expenses analysis by Cost Center for the Business Units.• Management of Cash Flow and interface between Corporate Treasury and Banks.• Leadership in annual Pre-closing activities, monthly reviews of Controllership with Operations and HQ, Representation Letters and Tax Inspections.• Managed the insourcing of accounting and tax services (PWC to GBS – a GE company). Main results:• Finance Key User in the implementation of SAP, concluded in June 2009.• Conducted Controllership and tax processes during 2 quarters closings and supported other countries in Latin America - Award received by GE Optimization & Controls HQ – United States

Sao Paulo, Campinas And Miami

6-month financial assignments in various GE businesses – including international experience at GE Healthcare Financial Services (Miami – Florida).

Campinas Area, Brazil

Reporting to the Global Risk and Receivables Leader• Responsible for Energy Services Latin America Collections. • Customer Credit Analysis. • Worked closely with Sales, Operations and Finance teams to understand, resolve and escalate issues.

Campinas E Região

Reporting to the General Manager• Responsible for Import/Export Department – verification of import and export documentation, follow up with brokers and vendors.• Responsible for all International purchases of the business.• Provided support for Project Management Department.

Campinas Area, Brazil

Reporting to the General Manager• Material Planning• Purchase requisitions for local and international items for Projects.• Responsible for all Business international purchases.

Campinas, São Paulo, Brasil

Reporting to the Quality and Project Manager Project Management and Quality internSupported the company to achieve ISO 9002 certification

Post Graduation, Business Administration

Activities and Societies: TCC Business Case empresa nacional do ramo de fabricação de produtos plásticos

Mba, Finance Management And Controllership

Accounting, Finance And Accounting, Crc

Bachelor'S Degree, Administration

Activities and Societies: Empresa Júnior Gerente de Recursos Humanos na Empresa Júnior TCC de Implementação de Sistemas de Qualidade ISO.