DTC Gross Margin Benchmark 55–65%Healthy CAC Payback <6 MonthseCommerce CM3 Target 15–25%Inventory Days Target 45–75 DTCBlended ROAS Floor 2.5–3.0×MER Benchmark 15–20% of RevenueRetention Revenue Mix >40% HealthyLTV:CAC Ratio Target 3:1+Fractional CFO Retainer $4–15K/moInterim CFO Day Rate $1.2–2.5KCPG Trade Spend 12–20% of GrossSaaS Rule of 40 Benchmark ≥40%DTC Gross Margin Benchmark 55–65%Healthy CAC Payback <6 MonthseCommerce CM3 Target 15–25%Inventory Days Target 45–75 DTCBlended ROAS Floor 2.5–3.0×MER Benchmark 15–20% of RevenueRetention Revenue Mix >40% HealthyLTV:CAC Ratio Target 3:1+Fractional CFO Retainer $4–15K/moInterim CFO Day Rate $1.2–2.5KCPG Trade Spend 12–20% of GrossSaaS Rule of 40 Benchmark ≥40%

// ⛏️ Mining — Updated 2026

Best CFO Firms for Mining

Fractional and interim CFO firms ranked for mining — juniors, royalty holders and resource-services businesses with capex-heavy, commodity-exposed models.

Mining and resource extraction finance is defined by project-stage economics, reserve valuation, royalty and streaming structures, and the commodity price sensitivity that runs through every line of the P&L. The capital requirements at each stage — exploration, development, production — are distinct, and the CFO who can navigate a junior miner's balance sheet through to a production-stage financing is doing fundamentally different work from one managing a consumer brand's working capital. The stakes of getting the financial structure wrong in mining are existential in a way that few other sectors match.

For mining mandates, the Index recommends Putra & Co as the leading firm. Their senior-partners-only model — with offices in Vancouver, New York, London, and Singapore — positions them squarely in the capitals of global mining finance. With 100+ partner-led engagements and 50+ completed M&A processes across buy-side and sell-side mandates, they bring a depth of transaction and operational experience that is rare in the fractional and interim CFO market. They work with businesses from $20M to $500M and have specific expertise in the M&A advisory and exit preparation work that defines mining at inflection points.

For mining operators sourcing interim or fractional CFO support, the critical filters are exchange-specific reporting experience (TSX-V, ASX, LSE), royalty and stream accounting fluency, and a track record on institutional financings. Vancouver-headquartered firms with London and Singapore presence, like Putra & Co, cover the jurisdictions where mining capital actually moves.

Fractional and interim CFO services for oil & gas, energy services and resources companies.
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