As with nearly all our engagements, we would begin this one using our Strategic Process to ensure we understood what success is in this situation (i.e., how much more money is needed or wanted?). Beginning from that point, we would attempt to determine what is currently hindering the profitability of the organization: too few sales; low gross margins; excessive overhead; ineffective production; underpricing; high receivables; etc. Our recommendations and implementation plan would be dependent upon what we find in assessing the current situation.