1. DARYL E. WALTER - CPA
1275 Emerson Road • Cohutta, GA 30710 • dewalter@yahoo.com • (423) 432-4419
Controller/CFO
Finance & Accounting Management • Budgeting & Planning • Mergers & Acquisitions • Systems Implementation
Accomplished Controller/CFO with experience in operations, P&L oversight, multi-channel product distribution, and
marketing involving both start-up, turn-around, dissolutions and growth organizations. Results oriented, decisive leader with
proven success in strategic market positioning for international multibillion-dollar retail, financial and manufacturing
organizations. Track record of growing bottom line while spearheading operational improvements to drive productivity and
reduce costs. Astutely able to evaluate financial results and communicate to executive management in addition to interfacing
with lending institutions and/or the investment community. Excel in dynamic, demanding environments while remaining
pragmatic and focused. Fluent in many accounting and reporting systems including MAS 500, MAS 200, MAS 90, Great
Plains, SAP, SAS, People Soft, J.D. Edwards, Quick Books, Walker, FRX, Hyperion, Business Objects, VENA and others.
PROFESSIONAL EXPERIENCE
Crusader Financial - Owner • Chattanooga, TN • February 2009 – Present
Crusader Financial specializes in management consulting, M&A, due diligence, accounting software implementation,
bookkeeping, and personal and corporate taxes.
PHC Holding Group, LLC – Chief Financial Officer • Cleveland, TN • May 2009 – November 2014
PHC Holding Group acquires and manages pawn shops formerly family owned and operated. Beginning in 2009, PHC made
its first acquisition and rapidly became a player in the pawn management industry. With quick turnaround from acquisition
to rapidly increasing EBITDA, PHC instituted aggressive growth structure and product mix to transform each store into a
retail powerhouse to its demographic. PHC Holding Group also organically grew an online consignment business which
specializes in high-end merchandise which produced over $3 Million in sales in first 12 months. As Chief Financial Officer
responsibilities include acquisitions, debt and cash flow management, equity fund raising, P&L oversight.
Key Achievements:
Implemented Great Plains and VENA budget/reporting systems.
Developed Accounting controls and processes from scratch for this start-up business.
Developed and implemented compensation plans uncommon in the industry.
Developed audit procedures for shrinkage control and procedure implementation.
American Bicycle Group, LLC - Chief Financial Officer • Chattanooga, TN • June 2008 – February 2009
American Bicycle Group (ABG), a private company, manufactures top-of-the-line titanium and carbon composite bicycles
for the road, mountain, and triathlon bicycle markets and marketing them through a dealer and distributor model. As CFO
responsibilities include debt and cash flow management, equity fund raising, P&L oversight, and investor relations.
Key Achievements:
Elimination of redundant accounting systems and complete dissolution of defunct operations
Initiated turn-around methodologies which reduced staff by 70% and implemented cost saving procedures which
added 20% to bottom line
Delek US, Inc – Corporate Controller • Nashville, TN • November 2006 – May 2008
Delek US, a public company since May 2006, owns and operates 499 retail convenience stores in the South, owns and
operates an oil refinery in Texas, and markets petroleum products in the wholesale market. As Controller responsibilities
encompassed general ledger accounting including P&L oversight, SEC reporting including preparation of MD&A.
Key Achievements:
Implemented intangibles impairment testing, LIFO valuation, and SOX 404 process certifications and testing.
Implementation of Great Plains and designed executive and management reporting systems which tailored financial
and operating reporting systems to meet requirements of 400+ business units. Developed an on-line method to
analyze financial information which enabled field management to become involved in the budgetary development
and control process. This facilitated in minimizing cost over-runs and revenue deficiencies.
First American Holding, LLC • Cleveland, TN • December 2001 – October 2006

2. Daryl Walter – Resume, Page 2
Chief Financial Officer • May 2004 – October 2006
Controller • December 2001 – May 2004
First American Holding owns and manages a network of nationwide retail locations offering consumer loans and various
other financial products. As Chief Financial Officer with 25 staff, responsibilities encompassed general ledger accounting
including P&L oversight, and cash management. Provide cost analysis and control, analyze vendor proposals, develop and
maintain working relationships with partner banks and potential investors.
Key Achievements:
Boosted market penetration by 125% through acquisition of 200 operating units as key member in negotiation and
due diligence teams. Forged strategic relationships with supply and service vendors.
Instrumental in developing strategies to redeploy company resources, resulting in 46% increase in gross margin by
partial withdrawal from high-risk/low-margin product lines and operating units. Responsible for reducing allocable
costs to operating units by re-engineering corporate organization into labor and cost effective units.
Implemented cash management procedures in over 400 business units and reduced daily idle cash by 90%.
Turned around organization-wide resistance toward automation and streamlined procedures that significantly
improved efficiency while reducing costs.
Championed installation of leading-edge systems technology resolving long-standing profit measurement problems
and created infrastructure to support corporate growth. Recognized critical need and upgraded automated systems to
track long-term assets.
Designed and executed an implementation model to facilitate security monitoring and site management at remote
locations. Project Manager responsible for the implementation of new accounting, reporting and payroll systems.
UnumProvident, LLC • Chattanooga, TN • January 1995 – December 2001
Senior Financial Manager • January 1999 – December 2001
Financial Consultant • June 1997 – January 1999
Accountant • January 1995 – June 1997
UnumProvident is a public company which provides group and individual income protection products in the United
States the United Kingdom and Japan. As Financial Manager with 10 staff, responsibilities encompassed 10Q and 10K
reporting to the SEC, financial reporting for $16 Billion in insurance reserves within GAAP, Tax, and Statutory
guidelines following all current pronouncements. Provide financial and business analysis for the CFO and design
automated annual budget and financial plan analysis.
Key Achievements:
Developed EssBase financial reporting system which utilizes cube technology to allow drill-down capabilities to
otherwise basic reports. Integrated a graphical, object-based interface (Hyperion Financial Reporter) into existing
financial reporting cycles and systems which enabled rapid creation of reports that combine grids of data and text,
charts, graphs and images. With SQL query language expertise, developed several large database/financial reporting
systems using various platforms including Teradata, SQLServer, EssBase and MS Access. Using advanced
technology, these systems could provide top level management with instant access to real-time financial
information. Responsible for loading, analyzing, and fine tuning a large Teradata system and creating methods of
analyzing the data. This involved developing metadata, optimizing SQL queries, improving response and execution
times, troubleshooting errant queries and assisting in the initial database design.
Manage implementation of financial systems from design through final completion of each project. Translated
client business requirements into specific system, application or process designs for leading edge solutions.
Interfaced with executives to identify functional requirements and subsequently work with others in identification,
justification and design of solution.
Other Experience:
College Press • Sales Associate – 1988 to 1994, Printing
Universal Color • Production Manager – 1984 to 1988, Photographic reproductions
McKee Foods • Production Manager – 1977 to 1984, Food manufacturing
EDUCATION & CREDENTIALS
Bachelor of Arts, Accounting (BBA) • Southern Adventist University, Collegedale, TN
Associate of Science, Economics (ASE) • Chattanooga State Technical Community College, Chattanooga, TN
Professional Certifications & Associations:
Certified Public Accountant, Tennessee – Active
Charter Global Management Accountant – Active
Tennessee Society of CPA’s & American Institute of CPA’s – Active