Fractional CFO for AI & ML companies

AI businesses look like SaaS on the cover page and behave nothing like it underneath. Compute, inference and API costs sit inside cost of goods sold, gross margin moves with model choice and usage mix, and the cash burn profile bends every time the underlying foundation model changes.

Old-school finance functions are built for predictable subscription revenue and predictable hosting bills - neither of which applies when GPU spend can swing 30% on a routing decision or a foundation-model release. A fractional CFO who actually understands the AI cost stack can model pricing, gross margin attribution and burn rate against scenarios that match how the product really runs.

We have been close to AI from the start, advising founders building applied products, infrastructure layers and AI-native services - and we bring that lens to the finance function on day one.

TBô
Onlogist
Marcura
Hector
Bonart
Cannadorf
Cannabis Innovation Center
Seagull Maritime
Moburst
Testim
Lemonade
Panorays
Percepto
Brew
Selina
BiomX
BetterQA
Dataprana
Radtonics
Voereir
TBô
Onlogist
Marcura
Hector
Bonart
Cannadorf
Cannabis Innovation Center
Seagull Maritime
Moburst
Testim
Lemonade
Panorays
Percepto
Brew
Selina
BiomX
BetterQA
Dataprana
Radtonics
Voereir
TBô
Onlogist
Marcura
Hector
Bonart
Cannadorf
Cannabis Innovation Center
Seagull Maritime
Moburst
Testim
Lemonade
Panorays
Percepto
Brew
Selina
BiomX
BetterQA
Dataprana
Radtonics
Voereir

Choose a fractional CFO that understands AI & ML

Why choosing a CFO with strong understanding of AI & ML is so important for your startup.

Cost-of-inference economics

Every prompt has a marginal cost, and that cost moves with model choice, caching strategy and traffic mix. We attribute GPU and API spend to product surfaces, customer cohorts and pricing tiers, so the team can see exactly where gross margin lives - and where it leaks.

Burn against compute commits

Reserved capacity, training runs and committed-spend deals tie up cash months ahead of revenue. We model the commit ladder against the fundraising runway, so the next round closes before the GPU bill outruns the bank balance.

Usage-based revenue ready

AI-native pricing rarely fits the clean ARR mould - tokens, seats and outcome-based fees coexist in the same contract. We build the revenue model and reporting that show committed versus consumed, and translate it into the ARR-equivalent metrics that AI investors still benchmark against.

Investor-grade defensibility

AI rounds get underwritten on data moat, distribution and unit economic trajectory as inference scales - not just on top-line growth. We help frame the numbers so the technical story and the commercial one reinforce each other in the data room.

Recent fractional CFO projects

From the UK to Colombia, we acted as a fractional CFO to high-growth companies around the globe

We've helped set up FP&A, build financial models, and prepare for fundraising and M&A.

Client logo

As a fractional CFO we performed a confidential valuation of Testim, a Tel Aviv-based AI-based software testing automation platform, supporting Elevator Fund's portfolio management.

Client
Client
Client
Client
Client
Client

Simple pricing

No hidden costs, no complicated long-term contracts. We understand how important flexibility is for AI & ML startups.

Core£4,000

Per month

  • Accounting / FP&A tech stack implementation
  • Monthly financial statements and reporting pack
  • Quarterly board pack with detailed financial analysis (with variance analysis vs. budget, relevant KPI observations etc.)
  • Investor-friendly output
Grow£8,000

Per month

  • Everything in Core, plus
  • Operating model (via an online platform like Runway or Excel-based)
  • Ongoing model maintenance, refining projections, burn/runway management
  • Customer cohorts modelling, churn and retention analysis
  • LTV / CAC, unit economics analysis
  • Cap table management
Pro£12,000

Per month

  • Everything in Grow, plus
  • M&A / fundraising support; review of business plan
  • Pitch deck preparation
  • Investor approach strategy / list building
  • Due diligence support and deal negotiation
  • Valuation as required and free access to Multiples Pro

Packages shown are illustrative, final pricing is tailored to client requirements.

Financial modelling for AI & ML startups

We work with AI & ML founders to build investor-ready, KPI-driven financial models.

We dive deep into your company and sector specifics, to build a custom-made financial model driven by operational KPIs, requiring a minimal learning curve and time spent on monthly updates.

Cost-of-inference P&L

GPU, API and inference spend attributed to product surfaces, customer cohorts and pricing tiers. Shows exactly where gross margin lives and where it leaks on every prompt.

Compute commit ladder

Reserved capacity, training runs and committed-spend deals laid against the fundraising runway. Makes sure the next round closes before the GPU bill outruns the bank balance.

Usage-based revenue model

Tokens, seats and outcome-based fees translated into committed-versus-consumed revenue, then into ARR-equivalent metrics. The view AI investors still benchmark against even when pricing is consumption-led.

Gross margin by model

Margin attribution across foundation models, fine-tunes and self-hosted inference, with routing assumptions explicit. Lets the team see the P&L impact of swapping a model before they ship it.

Training capex schedule

Training run cost, frequency and timing modelled as discrete events rather than a smooth opex line. Surfaces the cash dips that smooth models hide.

Cap table & SAFE stack

Pre/post-money cap table with SAFE conversions, option pool top-ups and waterfall scenarios across the typically large round sizes in AI. Founders see exact dilution before signing term sheets.

Recent fractional CFO AI & ML track record

Selected fractional CFO engagements and prior CFO experience.

Fractional CFO for all AI & ML niches

From AI software to AI infrastructure & semiconductors, we're a specialized fractional CFO to AI & ML companies.

Our fractional CFO experience spans across all AI & ML verticals.

SoftwareFintechConsumer internetDigital mediaE-commerce & marketplacesConsumer productsMobilityDigital healthIndustrial technologyDigital infrastructureIT services

Recent AI & ML insights

Talk to us

Schedule a call to get a health check on your business and see how we could help.

Fractional CFO

Stages

Countries

Cities

Sectors

© 2026 Flow Partners (London) Ltd. All rights reserved. Registered as a limited liability company in England and Wales (registered number 12969521).