Kevin O. Nahin, MBA

Cell 949-***-**** – Corona, CA LinkedIn: www.linkedin.com/in/kevin-nahin-6b62338 Email:adnq7x@r.postjobfree.com

Chief Financial Officer

Treasury Global Reporting FAS-52 SEC Reporting (GAAP) (IFRS) Budgeting FP&A

JDE, SAP, Oracle, Hyperion SOX-404 Cost Accounting CAP-X Revenue Recognition

Fortune 200 Manufacturing Full GL Audit & Tax M&A/IPO Board Presentations

High Tech (Medical Devices) - CPG Automotive – Aerospace & Defense

Treasury – Tier 1 ERP – SOX - GAAP/IFRS - M&A – ASC606 - Audit – FP&A

Public & Private Equity Blend with Public Fortune-200 Global Experience

Los Angeles, 90101

Strategic thinker and dynamic team leader with a solid track record of broad-based Fortune 200 financial management experience. These roles included oversight of international “multi-facility” Automotive CPG, BioTech, Aerospace and Hi–tech electronics manufacturing operations, distribution, and supply chain with full P&L responsibility for FP&A, Cost Accounting, IT, SOX, and ERP using JDE, Oracle, Hyperion HFM, MS Dynamics and other tier-1 platforms.

Additional experience includes:

FP&A and Budget – Strong budgeting & forecasting skills with revenues of $10M-$2.4 Billion. Managed monthly consolidated financial Hyperion closings ensuring the timely and accurate completion of all financial submissions. Performed gross margin, standard variance analysis, AOP and monthly forecasts with a robust MD&A. Provided AR/AP oversight managing DSO/DPO. Developed Long-Range Strategic planning based upon market assumptions and critical KPI financial metrics designed to grow the business and attract outside investments.

Technical & Cost Accounting– Private Equity & Public Company oversight - Government contracting using CAS and FAR standards within public aerospace companies. Hands on GAAP/IFRS review of all aspects of the GL system, including: M/E Close, complex journal entries, tracking monthly inventory and COGS, balance sheet reconciliation, product costing: Std/Avg-Actual/JOB/ABC, burden rate development and allocation, maintaining perpetual physical inventories, regulatory and financial reporting, budget and forecast preparation, deferred revenues, monitoring intangible assets: patents, licenses, trademarks, franchise and servicing rights, transfer pricing methodologies (arms-length), SOX-internal control policies and procedures, risk management & legal, product-line analysis, cost and shipment reports, as well as monitoring and reporting on margins and operating variances. EBITDA focused. CAPX, Time value of money: discounted cash-flow, NPV/ROA/IRR analysis. Low volume/high margin and high volume/low margin mix analysis. M&A due diligence and IPO readiness.

Treasury – Managed all treasury activities: Capital Structure and Working Capital management, Intl Dashboards, rolling 13-week cash forecast, cash sweeps, concentration accounts and controlled disbursements with established cash controls, executing domestic & international wire transfers, opening and closing bank accounts, and securing new services. • Investment fund management • Monitored account statements and bank service fees, defined and executed cost savings initiatives • Managed debt calendar for timely payment of P&I payments. Managed debt and lease covenant/compliance activities and identified possible covenant violations prior to occurrence; worked with banks on resolution.

Audit Management and Reviews – Managed internal SOX and external Big-4 public audits responding to all PBC’s. Developed and institutionalized controls and procedures. Designed risk management guidelines using COSO ERM COBIT, and PCAOB auditing standards. Reviewed material operational and financial risks in ICFR using GAAP/IFRS.

ERP Systems – Led implementations for JD Edwards, SAP: FICO and departmental modules, Oracle 11i, and MS Dynamics resulting in increased accuracy and reduced close time. Heavy ERP/IT communication and new report development.

International experience: Managed the accounting for international operations in multiple countries: China, Taiwan, Netherlands, Thailand, Canada, Mexico, UK, and Germany. Traveled extensively throughout Asia, Europe and Mexico with Plant Controller oversight in Pasadena, CA, Mexico and Germany. As a team player, I work closely with senior level management and high-level clients utilizing strong interpersonal, communication, negotiation and presentation skills for interacting with business partners and senior management.

Kevin O. Nahin, MBA

Cell 949-***-**** – Corona, CA adnq7x@r.postjobfree.com

CFO

Intl Reporting - GAAP/IFRS/FAS-52

CPG Automotive – HighTech - Aerospace

Mfg. Cost & Pricing– STD, JOB, ABC

Treasury –Loan Covenants - IT Mgmt. - KPI’s

FP&A/AOP – Margins & Prod. Variances

CAPX & Leasing-NPV/IRR/ROI - FAS-13

JDE/Oracle/D-365/SAP – Advanced Excel

Rev Rec SFAC-5, SOP 81-1, 97-2, ASC 606

SOX 404 Internal Controls – Audit & Tax

Cash Flow Modeling - Risk Mgmt. & Legal

EDUCATION

MBA, Magna cum laude, Finance, West Coast University, Los Angeles, California

BS, Business Administration, University of Southern California

PROFESSIONAL EXPERIENCE

K&N Engineering - Riverside, CA Feb 2019 – Apr 2021

K&N Engineering is privately held by Goldman Sachs and is the world's leading manufacturer of washable performance air filters and air intake systems. K&N invented the reusable high flow cotton air filter in 1969 and is a world class filtration company selling air filters, oil filters, and air intakes to both OEM and the aftermarket in over 30 countries. Revenue $210M.

Corporate Controller

• International Financial Reporting – Included operations in the US, UK, Netherlands, and China.

• Consumer Products - Selling to major retail chains B2B and B2C via International E-Commerce Platforms.

• International Treasury – Managed global treasury operations including 1st lien and subordinated Libor debt with KeyBank, the nineteenth largest banking institution in the United States, ABN Amro and the Bank of China.

• Audit & Tax - Worked closely with Moss Adams and KPMG on global tax and Transfer Pricing issues in the US, UK, Netherlands and China. Closed Year-End books and confirmed audit compliance with KPMG.

• ERP – Completed full conversion from a standalone MES and complex excel modeling to (AX) MS Dynamics-365.

• Robotic Process Automation (RPA) - Introduced and led the implementation of software-bots to automate highly repetitive, routine tasks normally performed by skilled accountants on AR cash applications and AP vouchering.

NTA - Corona, CA May 2013 – Feb 2019

CFO Corporate Consultant – providing financial services to several clients in privately/publicly held high tech manufacturing companies. Recent examples: Semiconductors (Private Equity) Full fab from design and prototyping to high-volume production. $24M Sales. Bio-Medical (Public Company) Assay pathogen panels & Molecular diagnostic medical instruments. $10M Sales.

• Managed a bio-tech company’s first financial audit with PwC Taiwan, conforming to GAAP and IFRS. The company went public on the Taiwan Emerging Market Exchange in 2016 Ticker: 6598.TWO.

• Wrote all Internal Controls (SOX-404) including Revenue, Manufacturing, Purchasing, FA and Investing. Utilized the five key components of the COSO framework: Control Environment, Risk Assessment, Control Activities, Information/Communication and Monitoring. Used elements of COBIT for IT audit.

• Corrected prior years C-Tax return for missed IP capitalization resulting in 1.3M in re-stated additional profit and an enhanced balance sheet. Valuation methodologies of Cost, Market & Income were used in determining Related Party accounting transfers.

• Tax strategies reviewed and modified to employ qualified R&D, accelerated depreciation, and pooled cash from low tax jurisdictions. Updated standard costs for inventory and COGS valuation.

• Established new policies, procedures and journal entries for RSU’s and associated vesting schedules.

• Presented cash flow and financial modeling to the BOD that resulted in a 2nd series of $8M in funding.

• Developed forward-looking, predictive models with a dynamic trial balance (SYSPRO) and activity-based financial analysis to provide insight into the organization’s operations and business plans.

Kevin O. Nahin, MBA page 2 of 4

CTS (Electronics Manufacturing Solutions) – Simi Valley, CA 2011- 2013

The EMS served customers in highly regulated markets such as aerospace, defense, homeland security and medical devices. The facility provided ultra-high complexity printed circuit board assembly, box build and full system configuration. It also offered high-end services such as Class 10K clean room, wire harness assembly, and micro-electronic sensor assembly. Sales $110M –NOTE: Company was sold in 2013.

Plant Controller

• FP&A -Improved site forecasting accuracy from an average variance of 15% to less than 5%. Transfer pricing: used I/C pricing with cost-plus analysis. Prepared quarterly Board Deck.

• Cost accounting oversight using standard costs for over 600-part numbers and their associated BOMS and labor routers. Reported and analyzed all production variances below the standard margin: PPV, MUV, LEV, and MFG spend variances, Absorption variances, scrap, LCM, E&O and Inventory standard changes.

• Researched new or complex US GAAP accounting literature as required. Items have included restructuring and impairments, IAS 18/11 Revenue recognition, and other complex accounting transactions. Reviewed and responded to Internal SOX concerns with varying levels of risk.

• Established new SaaS billing of customers to cover previously un-reimbursed expenses for scope creep in IT support. This action alone created over $100k in monthly new income straight to the bottom line.

• Identified $1.2M in operational savings for Q1 2013 related to a labor reduction in force, sale of fixed assets and eliminated depreciation, Scrap reduction, E&O cost savings, reduced freight costs and drove the implementation of these new processes and procedures to final execution.

• Managed IT - Responsible for all corporate financial reporting, including audits of inter-company financial statements for foreign countries (China, Thailand, Mexico and the United Kingdom).

BAE SYSTEMS - Houston, TX 2009 - 2011

Global Tactical Systems (GTS) is a recognized leader in tactical vehicle production offering a wide range of heavy, medium and light tactical vehicle solutions to customers worldwide. The GTS product line includes multi-purpose military tactical vehicles, such as the U.S. Army's Family of Medium Tactical Vehicles (FMTV), armored fighting vehicles, mine protected vehicles (Caiman and RG31 Mine Resistant Ambush Protected (MRAP)), light armored vehicles, and police and security vehicles. Managed a staff of 27. Plant Revenue $2.4 Billion.

NOTE: PLANT SHUTDOWN.

Plant Controller

Reported to the GTS Director of Finance for this $2.4 Billion facility. Held the lead financial manager role for FP&A and consolidation. Responsibilities included review & oversight of all LOB’s financial reporting as well as strategic analysis to drive the achievement of the Operating and Long-Range Business Plan.

• FINANCIAL REPORTING - Responsible for all Financial statements and producing Quarterly Business Review (QBR) reports, Monthly Consolidated Management Reports (MMR) as well as the Integrated Business Plan (IBP). IFRS-GAAP. Used FAS-52, FAS-13, FAS-68, FAS-141,142, FAS-151, FAS-109.

• FP&A - Managed GTS level financial (HFM) Hyperion closing monthly ensuring the timely and accurate completion of the Hyperion system financial submissions to the parent.

• BUDGETS/FORECASTS - Measured, reported, and analyzed variances in meeting Business Unit goals for key salient figures including Orders, Sales, EBITDA, and free cash flow.

• SEC & TAX – Worked with the corporate tax department to properly establish the effective tax rate (ETR) and calculate foreign tax and R&D credits for a company with multiple business jurisdictions.

• OVERHEAD RATES – Analyzed and developed G&A overhead rates and overall cost structure based on actual performance versus forecast and plan. iRAPT Invoicing, Receipt, Acceptance, and Property Transfer (formerly Wide Area Workflow WAWF) web-based DoD-wide application

• REVENUE RECOGNITION - Proactively assessed reported revenue based upon SOP 81-1, 97-2, 98-9 and 91-1, ASC 606, SAB 101 & 104, and EITF 00-21, 08-01 and 09-03. Booked adjusting JE’s as required and coordinated efforts with AR and Legal/Contracts.

• SOX & FINANCIAL CONTROLS - Financial Accounting Policy (FAP) point of contact for the corporate offices and managed the annual FAP Compliance questionnaire submissions including resolution of any issues in non-compliance for both GAAP and IFRS.

• AUDIT - Managed external audit with KPMG and DCAA Auditors. CAS and FAR guidelines.

Kevin O. Nahin, MBA page 3 of 4

AMETEK AEROSPACE & DEFENSE – Costa Mesa, CA 2004 – 2008

Sensors & Fluid Management Division of AMETEK is a leading global manufacturer of electronic instruments and electromechanical devices with annualized sales of approximately $1.8 billion. AMETEK is a component of the S&P MidCap 400 Index & the Russell 1000 Index. Plant Revenue $75M - NOTE: Company downsized and moved most commercial revenue off-shore.

Plant Controller

•Oracle ERP conversion from JDE – Led the cross functional team in converting from Avg. Actual to Std. Cost.

•FP&A –hands on analytical review & reporting comparing ACT/PLAN/FCST and bridging all variances.

•Financial Reporting - Produced complete financials & managed a Maquiladora in Reynosa, Mexico.

•iRAPT/WAWF web-based DoD-wide application - Prepared SEC filings (10-Q, 10-K, 8-K, Proxy).

•Managed cost accounting staff and used (ABC) Activity Based Costing to allocate variable IDL.

•Developed new budgeting format designed to consolidate all departments to the division format summary.

•Led Six Sigma cost reductions of $400k in DL on new product development, established work cells, takt times, value stream mapping and improved level load balancing based upon backlog demands.

•Integrated SOX-404 into an existing ISO9001:2000 Quality System. Used FAR & CAS contract policies.

•Reduced Supply-Chain cost via short-term use of key supplier’s equipment rather than buying expensive machines for use in our production process thereby improving time, cost and quality.

•CAPX – Prepared all CAR analysis that calculated the payback, IRR, NPV of proposed capital spends.

ROGERSON AIRCRAFT CORPORATION - Irvine, CA 2001 – 2004

Comprised of six companies including one dedicated to In-Flight Entertainment. The Aircraft Equipment Group manufactured a complete line of pneumatic fuel valves, switches, gauges, sensors, de-icing equipment and vacuum waste systems sold to OEM’s, sub-contractors and the U.S. government. Consolidated Revenue: $32M. Employees: 124 - NOTE: Left Company for better opportunity at Ametek.

Corporate Controller

Consolidated financial reporting (US & Europe), budgets and forecasts. Managed the controllership at the Pasadena manufacturing facility. Managed external and internal audits. Supervised reconciliation of all balance sheet accounts. Managed credit and collections, cash disbursements, payroll, and bank loan covenants. Prepared sales and use tax and business property filings. Supervised 7 and reported directly to the President.

International financial reporting using Oracle 11i. FAS-52, 5, 13, 68, 86, 109, SOP 81-1, 97-2, SAB 101.

M&A – Acquisition of In-The Air Net (ITAN) an In-Flight Entertainment company.

FP&A was prepared on a consolidated basis for Europe, Irvine and Pasadena and presented to the bank.

Managed off-site Controllers and support staffs in Hamburg Germany and Pasadena, CA.

Managed all standard cost accounting using associated BOMS, labor routers, and operational KPI’s.

Reduced the month end close from 12 to 3 days in only four months.

Fixed Inventory Clearing Report which allowed for an unqualified audit.

Created long range strategic growth plans (with EBITDA) that aided in attracting $10M of 3rd party tranche B cash. Secured new bank loans through modified Loan Covenants.

STANDARD MOTOR PRODUCTS, INC - Corona, CA 1995 – 2001

Manufacturer of automotive consumer replacement parts (CPG) for all makes of domestic and imported vehicles. Plant Revenue: $150M. Employees: 420. NOTE: Company closed operations in California and moved out of state.

Plant Controller

Managed all accounting and finance functions including MIS and human resources. Supervised 7 Direct Reports.

M&A – Conducted due diligence and integrated accounting systems for a $50M acquisition that impacted Finance, Operations, IT and Supply Chain management. Used Purchase Accounting for Business Combinations (ASC-805).

Led accounting team in system conversion of SAP GL and Fixed Asset software; converted from Mapics.

Managed IT and all aspects of the standard cost system, including tracking monthly inventory and COGS, maintaining perpetual physical inventories and cycle counts, analyzing E&O, BOMS and Labor Routers and generating product-line analysis with PPV. Rolled standards annually.

Directed all public audits with Ernst Young for external financial reviews and internal controls.

Reduced inventories via supply chain management by aligning purchases to the backlog and demand flux.

Kevin O. Nahin, MBA page 4 of 4

PROFESSIONAL AFFILIATIONS

Adjunct Lecturer, School of Business Administration, National University, Riverside, CA

Adjunct Assistant Professor of Business, College of Business and Management, West Coast University, LA, CA

Courses Taught at the Undergraduate and Graduate Levels: Organizational Behavior and Development; Financial Decision Making; Strategic Long-Range Planning; Capital Budgeting; and Cost Accounting.

COMPUTER SKILLS

JD Edwards, Microsoft Dynamics 365, Oracle11i, SAP R/3 Enterprise 5.0, NetSuite, Salesforce, QuickBooks Certified Pro, Hyperion HFM Enterprise & Retrieve, ADP/Paylocity Payroll, PowerPoint, Advanced Excel (Pivots, XLOOKUP, Goal Seek, SUMIFS, etc.) Access, Word.

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