Raymon Lester, CPA

06/17/2026

High Patient Acquisition and Retention Costs..
In this short broadcast, I discussed an issue I see impacting many dental practices — often without them realizing it.

High patient acquisition and retention costs can quietly reduce profitability, even when production and collections look strong.

06/17/2026

06/15/2026

Around 8:00 AM this morning I completed my 3-mile walk to start the day.

Most people think walking is only about physical fitness, but I’ve found it can be one of the most valuable tools for business leaders as well.

A consistent walking routine can help:
✅ Improve mental clarity and decision-making
✅ Reduce stress and improve emotional control during difficult business situations
✅ Increase creativity and problem-solving ability
✅ Improve focus and productivity throughout the day
✅ Provide uninterrupted time to think strategically about goals, challenges, and opportunities
✅ Increase energy levels without relying solely on caffeine

Many of my best ideas regarding clients, financial strategy, business growth, and leadership have come while walking rather than sitting behind a desk.

As accountants, business owners, executives, and nonprofit leaders, we spend a lot of time working “in” the business. Sometimes a simple walk creates the mental space needed to work “on” the business.

Today’s 3 miles are complete. Now it’s time to help clients build stronger organizations, improve cash flow, and make better financial decisions.

How many of you use walking, exercise, or another daily habit to help sharpen your business thinking?

06/10/2026

Did you know that not all meals and entertainment expenses receive the same tax treatment?

In this Facebook Live broadcast, I discuss recent changes under the One Big Beautiful Bill Act (OBBBA) and how they may impact business owners beginning in 2026.

Topics include:
✅ The IRS definition of entertainment
✅ Examples of deductible and nondeductible expenses
✅ Client meals vs. entertainment expenses
✅ Changes affecting employee meals, office snacks, and company-provided lunches
✅ What remains 100% deductible
✅ Why proper bookkeeping and expense classification matter

Many business owners are leaving money on the table—or creating tax problems—simply because expenses are not classified correctly.

Watch the replay and learn how these rules could impact your business.

If you would like help with bookkeeping, tax planning, cash flow management, financial statements, or CFO advisory services, schedule a consultation today:

👉 https://www.raymonlestercpa.com/calendar

06/09/2026

💰 Your business can show a profit and still run out of cash.

One of the biggest misconceptions I see among business owners is believing that profit equals cash.

It doesn't.

A business may report a profit and still struggle to:
✅ Make payroll
✅ Pay vendors on time
✅ Cover loan payments
✅ Invest in growth opportunities

Why?

Because cash is impacted by things such as:
• Loan payments
• Equipment purchases
• Inventory purchases
• Customer collections
• Owner distributions
• Accounts payable

I've seen profitable businesses fail because they ran out of cash.

That's why successful business owners monitor both:
📊 Profitability
📊 Cash Flow

Don't just ask, "Did we make money?"

Also ask, "Where did the money go?"

Understanding the difference can help you make better decisions and avoid unnecessary financial stress.

06/03/2026

How to intentionally prepare your business to qualify for financing and support long-term growth.

06/03/2026

Too many business owners wait until they NEED financing before realizing what banks actually require.

Commercial lenders are often looking for:
✔️ Accurate financial statements
✔️ Cash flow projections
✔️ A solid business plan
✔️ Strong business and personal credit
✔️ Organized records and strategic leadership

Preparing for financing should start long before the loan application. The businesses that position themselves early are often the ones that secure better opportunities, better terms, and long-term growth.

Don’t wait until the banker says “you’re not ready.” Build your financial foundation now.

If you would like help preparing your business or nonprofit for financing, improving cash flow, or strengthening your financial strategy, schedule a call with me below:

06/01/2026

Many business owners and nonprofits wait until they need financing before they start preparing for it. By then, it can already be too late.

Qualifying for a loan often requires intentional planning, strategic leadership, and a clear understanding of how the financing will impact your organization financially.

Questions that should be considered early include:
• How much funding is actually needed?
• What repayment terms make sense for cash flow?
• How will the loan affect the Balance Sheet, profitability, and future financial ratios?
• Will the financial statements reflect stability and responsible management to lenders?

Lenders are not just reviewing numbers, they are evaluating leadership, planning, financial organization, and the ability to manage debt responsibly.

The sooner you begin preparing, the more options and flexibility your organization may have when the time comes to seek financing.

If you would like guidance on preparing your business or nonprofit for financing, let’s connect.

Schedule a consultation:

05/20/2026

Debt as a Tool, Turn Borrowing into a Growth Engine

In this short session, we covered how to make debt work for your business, not against it:

Comprehensive Debt Review: What to examine (rates, terms/covenants, payment schedules, alignment with cash cycles).

Smart Refinancing Moves: Consolidation and fixed vs. variable choices that can free up monthly cash.

Strategic Paydown Plan: How to balance debt reduction + reinvestment so profits and growth don’t stall.

Profit & Cash Flow Impact: Why smarter structure can improve margins, stability, and scalability—especially for dental practices.