Reports to: Chief Executive Officer (CEO) / Board of Directors Location: Headquarters, Yangon / Nay Pyi Taw Purpose To lead all financial functions of the construction development and contracting business, ensuring financial health, project profitability, liquidity for bonds and guarantees, and full compliance with Myanmar’s 2026 Union Tax Law (Law No. 18/2026) and the Construction Development Law (Laws of Myanmar 2026). Key Responsibilities A. Strategic Leadership & Financial Planning Partner with CEO and executive team to develop long-range financial and business plans aligned with construction project pipeline and growth targets. Provide actionable financial insights to support decision-making around project selection, land acquisition, capital allocation, and expansion into new regions (e.g., Mandalay, Nay Pyi Taw, Shan State). Lead annual budgeting, 3-way forecasting (P&L, Cash Flow, Balance Sheet) and scenario planning for multi-year construction projects. B. Construction-Specific Financial Oversight Direct job cost accounting, Work-in-Progress (WIP) reporting, and project profitability analysis for all active construction projects. Oversee revenue recognition under percentage-of-completion method (POC), ensuring accurate matching of costs, billings, and contract assets/liabilities (over/under billings). Review and approve major contracts, variation orders (VOs), progress claims, retention release, and subcontractor payment schedules. Manage financial aspects of heavy equipment fleets (excavators, cranes, dump trucks), capital expenditures, depreciation schedules, and asset utilization across multiple sites. C. Treasury, Bonding & Working Capital Secure and manage bank guarantees (BGs) for bid bonds, performance bonds, and advance payment guarantees — a critical requirement for winning construction tenders in Myanmar. Manage company’s bonding capacity with financial institutions and bonding agents; ensure sufficient facility for multiple concurrent projects. Forecast cash flow for material purchases (steel, cement, aggregate), subcontractor payments, payroll, and equipment maintenance; maintain working capital to absorb progress payment delays typical in construction contracting. Arrange letters of credit (LCs) for imported construction materials (specialized equipment, finishing materials). D. Risk Management & Compliance (Myanmar) Ensure full compliance with 2026 Union Tax Law; commercial tax (CT) at 3% for sale of buildings constructed in Myanmar, income tax, withholding tax, and Specific Goods Tax (SGT) where applicable. Oversee compliance with Construction Development Law 2026 (newly enacted), including contractor licensing, project registration, and environmental compliance provisions. Implement internal controls to prevent fraudulent practices such as overstating project progress. Mitigate risks related to project execution, subcontractor financial instability, material price fluctuations (cement, steel, fuel), currency volatility (MMK/USD), and credit management. E. Reporting & Audit Oversee timely monthly, quarterly, and annual financial statements in accordance with Myanmar Financial Reporting Standards (MFRS). Establish and monitor KPIs to measure financial performance across each project and company-wide: project margin, Cost Performance Index (CPI), DSO, and cash conversion cycle. Lead relationships with external auditors, tax authorities (IRD, GAD), banks, and surety partners. F. Team Leadership Lead, mentor, and develop the finance team (Controller, Project Finance Manager, Commercial Finance Manager, Treasury Manager, Internal Audit). Enhance financial systems and ERP implementation (e.g., construction-focused ERP with job costing modules).