Case Study #1: A restaurant with 1M in gross sales, 900K in expenses and 100K in profit, contracts with an Outsourced Service Provider (OSP), a restaurant delivery service which, during the fiscal period, brings $50,000 in delivery business. The OSP pays 75% of the menu prices and advertises the restaurant’s menu, takes the calls, orders the meals, picks them up and delivers them.  The OSP operation, as a reseller, has no effect, nor cost, on the restaurant’s operations except for the food cost, calculated at 25% of the tab. The restaurant realizes a net profit of $25,000 (50%) on 50K in sales.

Brokers participate in the execution of a client’s trade program and can arrange for the extension of secured credit. Brokers do not need to be experts in any of the disciplines and can be trained quickly. The American Trade System (ATS) provides, in the U.S., the same financial services as WIR and the sales methodology developed in Switzerland is the prototype for the U.S. operation. The operation is transparent, fiscally balanced and extremely profitable. ​​

Case Study #2: The same restaurant does not have an OSP to outsource sales. The restaurant owner prints a number of “credit certificates” for a total of $50,000. Companies in the area that use restaurants to promote their business are contacted and the certificates are sold at a 50% discount, generating $25,000 in cash which, after deducting the food cost, results in a profit of $12,500 or 25% profit margin.

Questions for CEOs, CFOs and Accountants in the Hospitality Sector.


In a country of only 8 million people, WIR has 60,000 business members, 20% of ALL Swiss businesses, generates 25 million dollars in transactions DAILY, is profitable with a $400 stock. WIR is really a bank, minus the regulations:  it is self-capitalized, extends secured credit, in WIR Francs, while charging interest, fees and other costs, in cash. Currently, the aggregate amount of extended credit is in the 1.4B range, generating, on the annual basis, 26 million dollars in revenue.

We are a well-established, cloud-based, B2B, sales organization with European and U.S. operations. We provide services to the Hospitality, Construction, Manufacturing, Retail and Professional Services sectors and create large corporate profits for qualified companies.

Corporate History 

The Hawk Group operates internationally and, in the U.S., has formed and operated 26 companies. The Hawk Group is debt-free, profitable and has a spotless record.   MORE >>

The Hawk Group

In a cash-only environment, the seller can only use discounts to entice a sale. In a dual-currency environment the buyer uses less cash to purchase and the seller receives full payment, in cash, for its product or service. ​


Ownership and Management

The Hawk Group is owned and operated by Ezio and Rebecca Valentini. Their partnership has evolved using non-traditional sales methodologies that deliver results unimaginable using traditional methods..     MORE >>

Innovations include a unique financial model, the use of a private currency and a new, ground-braking, sales and marketing methodology.    

NOTE: The website is specific to the hospitality sector, however, the methodology works for all sectors.

Switzerland’s WIR Trade System (WIR), a corporate trade operation, issues and manages the WIR Franc, a private digital currency used to conduct dual-currency transactions (cash+trade currency) between members of the System. To be admitted, a company must be in the Hospitality, Construction, Manufacturing, Retail or Services sectors, be profitable and have acceptable metrics with regard to the existing operation. 

The Hawk Group Swiss

sales operation.

Copyright 2017 © Hawk Group, LLC 


20M is estimated assuming 100% of the facility is used 100% of the time at rack rates. 10M is the actual cash sales volume. The Trade Plan calls for $500,000 to be purchased for $250,000 in cash and 250,000 in ATS Dollars, which are made available to the procurement department to replace U.S. Dollars, resulting in additional profits.​​

Knowing the I.C. Factor allows the hotel’s decision-makers to take steps, including the use of the private currency, to increase profits. ​

+1 (775) 852-6280


Reno, Nevada  89521

Switzerland’s WIR Trade System (WIR) and its U.S. counterpart,

the  American Trade System (ATS). 

The hotel selects the time frames when sales are made, such as when occupancy is at low levels. The product is paid for via a dual-currency transaction, a combination of Swiss Francs (cash) and WIR Francs. First, we establish the hotel’s actual cost to deliver the specified amount, which should be in the 15% to 20% range for space and 25% for F&B operations. We add our cost of 10% for sales commission and 5% for administrative cost. Total should be between 35% and 40%, referred to as the IC (Incremental Cost) Factor. With each proposal we present, there is always more cash than the IC Factor, therefore, the seller always knows these are cash-flow positive, profitable, transactions.

A scientific approach to sales

and profits.

A Path to Cash and Profit.

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Questions: Are the profits realistic? If not, why not? Should CPAs with clients with similar profiles and circumstances, advise clients to find resellers like the delivery service, go the credit certificate route, or other creative methods, to increase taxable income?  

Hawk Sales is under contract, as an Outsourced Service Provider (OSP), with a network of Swiss hotels to generate an amount of additional sales, not to exceed 5% of current corporate sales. Sales are made at rack rates, or at the highest price paid by a corporate client during the period. The business is generated using the services of the WIR Trade System and its private digital currency, the WIR Franc.   

Ezio Valentini's family owns a hotel and a granite quarry in Switzerland. Both businesses are members of the WIR Trade System. Since inheriting an interest Ezio has served on the businesses’ management teams, working closely with WIR. Ezio launched a Swiss operation, as an Outsourced Service Provider (OSP), which, in 2016, generated 217 million dollars in transactions, of which $47.5M was hospitality product. Operations began with Ezio training a small group of Swiss nationals how to secure clients, sell the product and train others. In the first 13 months, over 100 brokers were hired and the sales force continues to grow.        

​​​Projects Completed

The Company operates as a, third-party, sales contractor developing teams, specifically, for each project undertaken. For a partial list of projects completed.   MORE > >

Our Swiss Operation

The trade portion of the transaction is used by our brokers, working with the hotel’s procurement department, to make dual-currency purchases, replacing cash with the trade currency resulting in profit margins, on the outsourced sales, of 50%-60%. In 2016, our Swiss sales force generated over 200 million dollars in sales, of which 47.5M was hospitality product. A similar operation is being established in the U.S. 

While developing the Swiss operation we learned how to collaborate with certified accounting practitioners by, collectively, identifying and contacting companies that meet the qualifications to participate. Joint presentations are conducted, resulting in the enrollment of new clients for WIR and for the accountants to secure separate engagement contracts to monitor and supervise the trade activities. There are currently 464 finance, accounting and corporate consulting firms members of the WIR Trade System.     

THE I.C. (Incremental Cost) FACTOR or BREAK-EVEN-POINT 

An Innovative  Sales Channel, propelled by Technology 

The Hawk Group


The I.C. Factor is expressed in a percentage and refers to the actual, real, cost a company incurs when contracting sales to an OSP (Outsourced Service Provider) with its own marketing and sales mechanism. It’s the “break-even point” and, across the industries, ranges between 0% and 35%. An I.C. Factor over 35% disqualifies the company.​