Owner-manager of 10 year-old web design and development business concerned about clients that were not profitable “enough,” and was considering “firing” non-profitable clients. Analyzed financial results to extract and analyze relevant project and client profitability data. Determined there was no client profitability problem. Identified opportunities to improve pricing; accounting; project management and accounting; and segmentation and targeting process and criteria to determine “ideal” clients and projects. Recommended not firing any clients, and provided direction to develop, implement and execute solutions to capitalize on each opportunity. There was no loss of existing clients, or the revenue, profitability, investment to acquire and maintain, market share, or brand image or reputation.