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Guilherme Luz is an experienced consultant with a strong background in financial performance improvement across various sectors. Since June 2013, Guilherme has been a Socio Consultant at Instituto Aquila, focusing on enhancing financial results in Brazil and internationally. Previous consultancy roles include work with DMA Distribuidora S/A, Atacadão Dia a Dia, Votorantim Cimentos, Comfandi, Extrabom Supermercados, HAVAN, and Arco Iris Supermercados, with responsibilities ranging from integrated retail management to expense reduction training for managers. Guilherme holds a specialization in Finance from Fundação Dom Cabral and an Engineer's Degree in Production Engineering from Universidade Federal de Viçosa, complemented by studies at Universidade Federal de Minas Gerais.