Director of Financial Planning and Analysis

About Bora
Bora Pharmaceuticals is a premier international contract development and manufacturing organization (CDMO) specializing in formulation development, clinical and commercial manufacturing, and packaging of complex oral solid dose, liquid, semi-solid, biologics, and sterile injectable pharmaceutical products.
From our world-class sites in North America and Asia, we deliver drug products with unparalleled quality to more than 100 markets around the world. Bora’s teams, technologies, and facilities work seamlessly together to enable our clients to deliver much-needed therapeutics to patients worldwide.

[Essential Job Functions]
Strategic Financial Planning & Forecasting
•Lead the annual operating plan, long-range plan (3–5 year), quarterly forecasts, and monthly outlook processes across all CDMO sites and business units.
•Build and maintain integrated financial models that capture revenue by program, suite/line utilization, batch economics, cost of goods sold (COGS), gross margin, EBITDA, and free cash flow.
•Translate the commercial pipeline, signed contracts, and committed backlog into a rolling demand and revenue forecast, working closely with Business Development and Program Management.
•Model the financial impact of new modalities, new service offerings, capacity expansions, and technology transfers.

Operational & Manufacturing Finance
•Cost accounting: Oversee standard costing, variance analysis (purchase price, yield, labor, overhead absorption), and inventory valuation across raw materials, WIP, and finished goods in compliance with GMP and US GAAP.
•Capacity & utilization analytics: Develop and maintain suite-level utilization, throughput, and cost-per-batch dashboards. Identify under-absorbed overhead, idle capacity, and bottlenecks, and partner with Operations on mitigation plans.
•Program profitability: Own client/program-level P&Ls. Analyze margin by service line (process development, drug substance, drug product, fill-finish, analytical, packaging) and recommend pricing or scope adjustments.
•Pricing support: Partner with Business Development to build proposal models, quote-to-cash economics, and change-order financials. Validate assumptions on batch yield, FTE loading, materials, and pass-through costs.

Business Partnership & Decision Support
•Serve as the lead finance partner to Site Heads, Heads of Manufacturing, Quality, Supply Chain, and Engineering, providing the financial lens on operational decisions.
•Lead capital expenditure (CapEx) planning and post-investment reviews for facility expansions, equipment, single-use vs. stainless decisions, and digital/automation initiatives. Build IRR, NPV, and payback analyses.
•Support make-vs-buy, insourcing-vs-outsourcing, and site rationalization analyses.
•Provide ad-hoc financial analysis to support M&A, due diligence, integration planning, and strategic partnerships.

Reporting, Controls & Governance
•Own monthly close support from an FP&A perspective: variance commentary, flux analysis, and executive reporting packages for the CEO, CFO, and Board of Directors.
•Drive continuous improvement of financial systems (ERP, planning, BI), data hierarchies, and KPI definitions to improve forecast accuracy and transparency.
•Ensure compliance with internal controls (SOX where applicable), audit requirements, and revenue recognition standards (ASC 606), including milestone, time-and-materials, and percentage-of-completion arrangements common in CDMO contracts.
•Partner with the Controller and accounting team on revenue accruals, deferred revenue, and contract asset/liability balances.

Team Leadership
•Build, lead, mentor, and develop a high-performing FP&A team across corporate and site finance.
•Establish standards for analytical rigor, presentation quality, and business-partner orientation.
•Champion a culture of accountability, intellectual honesty, and continuous improvement.