Running a Cannabis Operation Is Hard Enough Without Fighting Your Own Finances

If you’re operating a licensed cannabis business in California, you already know the financial pressure is unlike any other industry. Here’s what I hear from operators every week:

✔️ You’re overpaying in taxes because your 280E deductions aren’t properly structured

✔️ Month-end close takes weeks - and you still don’t fully trust the numbers

✔️ You have a bookkeeper, but no one who actually owns your financial operations

✔️ Cash flow is tight and you have no forward-looking forecast to manage it

✔️ Your COGs allocation is manual, inconsistent, or just wrong

✔️ If a DCC auditor or an investor asked to see your books tomorrow, you’d be scrambling

✔️ You’re running a $5M+ operation with financial infrastructure built for a $500k business

These aren’t bookkeeping problems. They’re financial leadership problems - and Ledger & Code is the solution.

What Changes When You Have a Fractional Controller.

Your books close on time, every month - No more month-end that drags into the following month. A defined close process means your financials are ready when you need them — not whenever someone gets around to it.

Your 280E exposure is structured correctly - Cost of goods sold is your primary lever under 280E. Proper allocation — done consistently and defensibly — is one of the most significant financial decisions your operation makes. It's built into how we work, not treated as an afterthought at tax time.

You know your real margins - Not just revenue minus COGS. Real margins by product, by location, by license type — so you're making decisions based on what's actually happening in your business.

Your books are audit-ready, always - DCC, an investor, a lender, a potential buyer — whoever asks to see your financials, you're ready. No scrambling, no cleanup, no surprises.

You have a financial partner, not just a vendor - Someone who has operated a dispensary, navigated a build-out, and managed the collective-to-license transition — and who now brings controller-level financial expertise to your business every month.

A fractional controller isn’t a bookkeeper with a fancier title. Here’s what actually shifts for your business.

Three Tiers. One Firm. Built for Cannabis.

Financial Operations

Clean, METRC-reconciled books delivered every month. The financial foundation every licensed operator needs.

Starting from $1,200/month

Fractional Controller

Month-end close ownership, 280E structuring, cash flow forecasting, and reporting that actually tells you something.

Starting from $2,500/month

Strategic CFO

Tax strategy, entity optimization, multi-location expansion planning, and investor-ready reporting for operators building something significant.

Pricing based on scope - let’s talk.

  • Operated Dispensaries — Didn't Just Audit Them

    GM through the collective-to-license transition. Three dispensaries launched. One built from a strip mall shell. That experience lives in every engagement.

  • Controller-Level Expertise, Fractional Cost

    Current controller role in hydrogen and clean energy manufacturing. That financial rigor comes to your cannabis operation at a fraction of a full-time hire.

  • California-Specific, All the Way Down

    DCC compliance, METRC reconciliation, BCC legacy transition, local licensing — the California regulatory landscape isn't a learning curve here. It's the foundation.

  • A Platform Built to Grow With You

    Financial leadership today, technology and software development services coming. As your operation grows, Ledger & Code grows with it.

Getting Started Is Straightforward

3-Step Process

Step 1: Book a Cannabis Financial Assessment

A free 30-minute call where we review your current financial state, identify your highest-priority issues, and determine which service tier fits where you are right now. No cost, no obligation.

Step 2: Cleanup & Onboarding

Most new clients need some level of historical cleanup before we can build forward. We assess what you have, create a remediation plan, and get you to a clean baseline — typically within 30 days.

Step 3: Ongoing Engagement

Monthly close, reporting, cash flow management, and strategic support — delivered on a defined timeline, every month. You focus on running your operation. We handle the financial infrastructure.

Ready to Build Financial Infrastructure That Matches the Size of What You're Building?

Book a free Cannabis Financial Assessment. We'll review where you are, identify what's costing you, and lay out a clear path forward. No cost. No obligation. Just a clear picture of where you stand.

Join the many business owners who've transformed their business with Ledger & Code