The FP&A Guy Network

In this episode of FP&A Unlocked, host Paul Barnhurst sits down with Aswin Saravanan, VP of Finance at Qualtrics, to explore what it really takes for FP&A teams to move from insight to action. Aswin shares why trust is the foundation of strategic finance, how culture and vision enable better decision making, and why simplicity in financial modeling often delivers the greatest impact

Aswin is a strategic finance leader with over a decade of experience across global technology companies. He specializes in connecting strategy to execution and helping finance drive business outcomes. Currently the VP of Finance at Qualtrics, he brings deep expertise across corporate, product, and go-to-market finance. He has previously held leadership roles at Microsoft and HubSpot.

Expect to Learn

1. What great FP&A looks like as a strategic business partner
2. Why is trust required to move from insight to action
3. How culture and vision shape high-performing FP&A teams
4. The importance of simple financial models over complex ones
5. How FP&A teams create strategic value that influences the future

Here are a few relevant quotes from the episode:

1. “Taking something from insight to action requires trust. Without trust, nothing really moves.” - Aswin Saravanan
2. “Great FP&A is when the team can be a proactive strategic partner and actually change the trajectory of the company.”- Aswin Saravanan

Aswin Saravanan shares practical insights on how FP&A teams can move from reporting to truly influencing business outcomes. By building trust, setting a clear vision, and keeping financial models simple, finance leaders can turn insight into action. The conversation reinforces that strategic value comes from helping the business make better decisions about the future.

Campfire: AI-First ERP:

Campfire is the AI-first ERP that powers next-gen finance and accounting teams. With integrated solutions for the general ledger, revenue automation,

close management, and more, all in one unified platform.

Explore Campfire today: https://campfire.ai/?utm_source=fpaguy_podcast&utm_medium=podcast&utm_campaign=100225_fpaguy

Follow Aswin:

LinkedIn - https://www.linkedin.com/in/aswinsaravanan/

Company - https://www.linkedin.com/company/qualtrics/

Earn Your CPE Credit

For CPE credit, please go to earmarkcpe.com, listen to the episode, download the app, and answer a few questions and earn your CPE certification. To earn education credits for FPAC Certificate, take the quiz on earmark and contact Paul Barnhurst for further details.

In Today’s Episode

[03:56] - What Great FP&A Looks Like

[05:23] - Why Finance in Tech

[07:20] - Outcome-Based Pricing Risks

[10:49] - Leading Finance at Qualtrics

[13:13] - Culture and Vision in FP&A

[17:16] - Building Team Culture

[22:47] - Trust and Core FP&A Skills

[26:18] - Defining Strategic Value

[32:39] - Driving Operational Excellence

[34:37] - Simple Financial Modeling

In this episode of Future Finance, Paul Barnhurst and Glenn Hopper explore how AI tools like Claude, Copilot, and Excel agents are transforming financial workflows in 2026. As the finance industry continues to evolve, AI is playing an increasingly crucial role in automating routine tasks, improving accuracy, and boosting efficiency.

Paul and Glenn discuss their firsthand experiences with AI-driven tools, from tracking expenses and managing journal entries to building financial models. They also dive into the ways small and medium businesses are utilizing AI-powered Excel agents to streamline their financial processes without the need for expensive, traditional planning tools.

In this episode, you will discover:

1. The impact of AI agents in finance and how they simplify workflows.
2. Personal experiences with Claude and Copilot in real-world finance tasks.
3. How to integrate AI into your finance team’s daily tasks.
4. The benefits and challenges of AI-powered automation in finance.

Paul and Glenn emphasize the importance of embracing AI in finance, highlighting how tools like Claude, Copilot, and Excel agents are transforming everyday workflows. They encourage finance professionals to experiment with AI, even if it means starting small.

Follow Glenn:

LinkedIn: https://www.linkedin.com/in/gbhopperiii

Follow Paul:

LinkedIn - https://www.linkedin.com/in/thefpandaguy

Follow QFlow.AI:

Website - https://bit.ly/4i1Ekjg

Future Finance is sponsored by QFlow.ai, the strategic finance platform solving the toughest part of planning and analysis: B2B revenue. Align sales, marketing, and finance, speed up decision-making, and lock in accountability with QFlow.ai.

Stay tuned for a deeper understanding of how AI is shaping the future of finance and what it means for businesses and individuals alike.

In Today’s Episode:

[00:00] – AI’s Role in Finance

[03:47] – AI Agents in Excel

[06:12] – Claude vs. Copilot

[09:27] – Automating Expenses & Journal Entries

[15:56] – AI for Financial Models

[21:21] – Future of AI in Small Business Finance

[26:26] – Workflow Automation in Finance

[35:28] – AI & Human Collaboration

[39:31] – Experimenting with AI in Finance

[41:45] – Data Quality & Governance

[43:07] – Key Takeaway

In this episode of Financial Modeler’s Corner, host Paul Barnhurst welcomes back Chris Reilly for a deep and practical conversation on financial modeling fundamentals in the age of AI. Chris shares why mastering the basics still matters more than ever, how AI is changing modeling workflows in reality (not hype), and where automation genuinely adds value versus where human judgment is still essential.

Chris Reilly is a former private equity professional and financial modeling expert with experience spanning restructuring, FP&A, treasury, and middle market private equity. He began his career at FTI Consulting during the financial crisis, working on major bankruptcies, including Lehman Brothers, before moving to Hilton Worldwide and later into private equity. Chris is the founder of Financial Modeling Education, where he has trained more than 90,000 professionals worldwide, teaching real-life models used to acquire and manage private equity-backed businesses.

Expect to Learn

1. Why financial modeling fundamentals matter more than ever in an AI-driven world
2. How Chris actually uses AI in real client models versus online hype
3. Why simple, well-built models outperform overly complex ones
4. How to balance technical modeling skills with business decision-making

Here are a few quotes from the episode:

1. “AI is a great accelerator if you already understand the fundamentals. If you don’t, it just magnifies the problem.” - Chris Reilly
2. “There’s a missing middle right now where people are skipping the fundamentals and jumping straight to the results.” - Chris Reilly

Chris emphasizes that while AI and automation can improve efficiency, they do not replace the need for strong accounting knowledge, modeling fundamentals, and business understanding. He explains that the best modelers focus less on tools and functions and more on clarity, reliability, and helping decision makers understand what to do next.

Follow Chris:

LinkedIn: https://www.linkedin.com/in/chris-reilly-mission-capital/

Homepage: https://www.financialmodelingeducation.com/

Email list: https://financialmodelingeducator.com/

Follow Financial Modeler's Corner:

LinkedIn Page- https://www.linkedin.com/company/financial-modeler-s-corner/

Newsletter - Subscribe on LinkedIn -https://www.linkedin.com/build-relation/newsletter-follow?entityUrn=7079020077076905984

Sign up for the Advanced Financial Modeler Accreditation Today and receive 15% off by using the special show code ‘Podcast’.

Visit https://bit.ly/497oAqW and use the code “Podcast” to save 15% when you register.

In today’s episode:

[02:35] - Fundamentals Before AI

[05:55] - From PE to Teaching

[09:17] - Dynamic Arrays in Practice

[13:25] - Limits of Dynamic Models

[18:09] - Modeling vs Technical Debate

[21:04] - AI Hype vs Reality

[26:45] - Avoiding Bad Models

[33:00] - Advice for Modelers

[35:38] - Future of AI in Excel

[38:02] - Closing Thoughts

In this episode of FP&A Unlocked, host Paul Barnhurst sits down with Ned Harding - a true pioneer in the data analytics space - to talk about why most data tools still don’t meet the needs of today’s collaborative teams. From building Alteryx from the ground up to launching a new venture (Enso Analytics), Ned shares his take on what’s broken in data workflows and how FP&A teams can fix it.

Ned Harding is the Chief Product Officer at Enso Analytics, a platform that helped define the self-service analytics category. He started coding at eight years old, taught himself from PDP-11 manuals, and has spent the last two decades creating tools used by hundreds of thousands of analysts worldwide. He’s a product guy through and through, and he’s on a mission to help teams work smarter with their data.

Expect to Learn:

1. Why most data tools fall short when it comes to real team collaboration
2. The importance of repeatability and testing in FP&A workflows
3. How to avoid common pitfalls with AI and overfitting in forecasting
4. Why Excel is both a lifesaver - and a landmine
5. How to build a true “culture of analytics” across your entire org

Here are a few relevant quotes from the episode:

1. “The biggest successes happen when teams collaborate - analytics shouldn’t be a solo act.”- Ned Harding
2. “If your team’s not getting value from your data work, you’re not doing your job.”- Ned Harding

Ned shares practical insights on how FP&A teams can become strategic partners by embracing collaborative, repeatable analytics. He emphasizes the value of integrating data across teams, avoiding AI pitfalls, and applying the scientific method to drive consistent, data-informed decision-making.

Campfire: AI-First ERP:

Campfire is the AI-first ERP that powers next-gen finance and accounting teams. With integrated solutions for the general ledger, revenue automation,

close management, and more, all in one unified platform.

Explore Campfire today: https://campfire.ai/?utm_source=fpaguy_podcast&utm_medium=podcast&utm_campaign=100225_fpaguy

Follow Ned:

LinkedIn - https://www.linkedin.com/in/ned-harding-34a57526/

Company - https://www.linkedin.com/company/enso-analytics/

Website - https://ensoanalytics.com

Earn Your CPE Credit

For CPE credit please go to earmarkcpe.com, listen to the episode, download the app, and answer a few questions and earn your CPE certification. To earn education credits for FPAC Certificate, take the quiz on earmark and contact Paul Barnhurst for further details.

In Today’s Episode

[02:43] – Meet Ned Harding & His Journey to Enso

[06:04] – Accidental Start in Analytics

[10:59] – Turning Tools into a Business

[14:49] – Why Enso Analytics?

[25:43] – Analytics Across the Org

[29:16] – Context is Everything

[35:51] – The Risk of Overusing AI

[43:56] – Are We in an AI Bubble?

[47:07] – Top Skills for FP&A Pros

[49:54] – The Excel Debate

[53:12] – Fun Final Questions

In this episode of Future Finance, hosts Paul Barnhurst and Glenn Hopper talk with Kevin Thomas and Drew Hyatt, co-founders of Omniga, about solving persistent issues in bookkeeping and the monthly close process for small and mid-sized businesses. They discuss how finance leaders often struggle with unreliable data and how Omniga is creating a more structured, review-ready accounting workflow.

Kevin Thomas brings a background in corporate FP&A and a CFA perspective. His hands-on experience with messy books and data integrity problems in SMBs led him to co-found Omniga. Drew Hyatt is a technology leader with a background in FinTech integrations and data pipelines. He previously worked in construction finance and medical supply chains, building systems that manage high-volume, rule-based transactions.

In this episode, you will discover:

1. Why clean financial data is essential for any finance function to scale.
2. What makes SMB accounting workflows difficult and how Omniga is addressing it.
3. How Omniga uses automation to classify, normalize, and escalate accounting entries.
4. The structure of a scalable, review-focused operating system for fractional CFOs.

Kevin and Drew share how Omniga is tackling the core challenges of bookkeeping and monthly close for SMBs. Their approach brings structure, control, and scalability to finance operations where it’s needed most.

Follow Kevin:

LinkedIn: https://www.linkedin.com/in/kevin-a-thomas/

Company: https://www.linkedin.com/company/omniga-ai/

Follow Drew:

LinkedIn: https://www.linkedin.com/in/drew-a-hyatt/

Follow Glenn:

LinkedIn: https://www.linkedin.com/in/gbhopperiii

Follow Paul:

LinkedIn - https://www.linkedin.com/in/thefpandaguy

Follow QFlow.AI:

Website - https://bit.ly/4i1Ekjg

Future Finance is sponsored by QFlow.ai, the strategic finance platform solving the toughest part of planning and analysis: B2B revenue. Align sales, marketing, and finance, speed up decision-making, and lock in accountability with QFlow.ai.

Stay tuned for a deeper understanding of how AI is shaping the future of finance and what it means for businesses and individuals alike.

In Today’s Episode:

[00:15] - Meet Kevin and Drew

[01:28] - Why Omniga Started

[04:38] - Drew’s Tech Background

[07:04] - The Name “Omniga”

[10:33] - Controlling AI Output

[13:57] - Guardrails and Escalation

[16:18] - Final Thoughts

In this episode of Financial Modeler’s Corner, host Paul Barnhurst sits down with Luke Phillips, Senior Business Analyst at Access Analytic. Luke shares how he transitioned from Division I basketball to financial modeling, and how he helps clients solve complex budgeting and reporting problems using Solver, Excel, and Power BI.

Luke Phillips is a chartered financial modeler and the Senior Business Analyst at Access Analytic. He works with clients across mining, oil and gas, manufacturing, and professional services to streamline budgeting and reporting through Solver and Excel. Luke holds a BBA in Finance from the University of Louisiana at Monroe, where he also played Division I basketball.

Expect to Learn

1. How a bad college project helped kickstart Luke’s modeling career
2. What Solver is and how it supports complex planning and reporting
3. Tips for simplifying models without losing value
4. The role of communication in building useful models
5. Luke’s take on AI and dynamic arrays in Excel

Here are a few quotes from the episode:

1. “We're not hiring you for your technical ability, we're hiring you for your potential.” – Luke
2. “I love spreadsheets, the way you can pull complex calculations together and form a view of a company.” – Luke

Luke Phillips brings a grounded, real-world perspective to financial modeling, shaped by both professional experience and athletic discipline. His approach blends technical skill with a clear focus on communication and usability. Whether solving client challenges with Solver or exploring new Excel features, Luke keeps modeling practical and purpose-driven.

Follow Luke:

LinkedIn: https://www.linkedin.com/in/luke-phillips-75859013a/

Company: https://www.linkedin.com/company/access-analytic/

Follow Financial Modeler's Corner:

LinkedIn Page- https://www.linkedin.com/company/financial-modeler-s-corner/

Newsletter - Subscribe on LinkedIn -https://www.linkedin.com/build-relation/newsletter-follow?entityUrn=7079020077076905984

Sign up for the Advanced Financial Modeler Accreditation Today and receive 15% off by using the special show code ‘Podcast’.

Visit https://bit.ly/497oAqW and use the code “Podcast” to save 15% when you register.

In today’s episode:

[02:09] - Life in Australia & Background

[03:16] - First Model Mistake & Lesson

[04:46] - From Basketball to Finance

[08:49] - What is Solver & Luke’s Role

[10:33] - Learning Supply Chain & Ops

[13:11] - Simplicity vs. Complexity

[18:24] - AFM & CFM Exam Journey

[22:46] - XLOOKUP Over INDEX MATCH

[27:46] - AI in modeling & Challenges

In this episode of FP&A Unlocked, hosts Paul Barnhurst and Glenn Snyder sit down with Jeffrey Bernstein to explore how finance leaders can better communicate financial insights and influence decision-making across an organization. The conversation focuses on the gap between technical financial knowledge and the ability to clearly explain what the numbers actually mean to non-finance stakeholders.

Jeffrey is a Senior Managing Director and Head of Capital Markets Advisory at Riveron, a leading advisor to the Office of the CFO and Private Equity. Early in his career, Jeff was a Managing Director at Goldman Sachs, where he helped execute IPOs in the technology sector for over a decade. Afterward, he spent more than 15 years as a portfolio manager investing in disruptive public and private companies. For the last eight years, Jeff has served as a trusted strategic advisor to pre-IPO companies, guiding them toward successful public exits.

Expect to Learn:

1. Why finance professionals play a crucial role in the IPO process
2. How to prepare a company financially for a successful public listing
3. The importance of building financial trust with public investors
4. How to evaluate the readiness of your financial systems and team for the IPO process

Here are a few relevant quotes from the episode:

1. “The biggest change from private to public is transitioning from over-promising to under-promising and over-delivering.”- Jeff Bernstein
2. “Financial integrity isn’t just about the numbers; it’s about being transparent, avoiding gimmicks, and sticking to metrics that have real meaning.”- Jeff Bernstein

Jeff shares valuable insights on the complexities of going public, managing quarterly earnings, and maintaining investor trust. He also discusses how FP&A teams can help steer the company through financial reporting, forecasting, and strategic decision-making post-IPO.

Campfire: AI-First ERP:

Campfire is the AI-first ERP that powers next-gen finance and accounting teams. With integrated solutions for the general ledger, revenue automation,

close management, and more, all in one unified platform.

Explore Campfire today: https://campfire.ai/?utm_source=fpaguy_podcast&utm_medium=podcast&utm_campaign=100225_fpaguy

Follow Jeffrey:

LinkedIn - https://www.linkedin.com/in/jeff-bernstein-498a23158/

Company - https://www.linkedin.com/company/riveron/

Website - https://riveron.com/

Follow Glenn:

LinkedIn - https://www.linkedin.com/in/glenntsnyder/

Earn Your CPE Credit

For CPE credit please go to earmarkcpe.com, listen to the episode, download the app, and answer a few questions and earn your CPE certification. To earn education credits for FPAC Certificate, take the quiz on earmark and contact Paul Barnhurst for further details.

In Today’s Episode

[01:42] – Meet Jeff Bernstein

[04:58] – Transitioning to Public Company

[08:36] – The Role of FP&A in IPO

[12:44] – Investor Trust and Forecasting

[17:10] – Financial Integrity

[21:58] – Preparing for the IPO Process

[26:35] – Stress-Testing Forecasts

[30:42] – Earning Investor Trust

[34:18] – Organizational Behaviour Shift

[37:33] – Key to Success in IPOs and SPACs

In this episode of Future Finance, hosts Paul Barnhurst and Glenn Hopper sit down with Kevin A.Thomas and Drew Hyatt, the co-founders of Omniga, to discuss the often-overlooked but critical challenges facing small business finance teams. While enterprise companies get most of the attention, Kevin and Drew are focused on the backbone of the economy, businesses under $30 million in revenue—and the unique struggles they face when it comes to closing the books, managing data, and generating strategic insight.

Kevin A.Thomas, CFA, is the founder of Omniga and a seasoned strategic finance leader focused on scaling digital businesses. Kevin is passionate about rebuilding the back office to help businesses make smarter decisions, faster. Drew Hyatt is the Co-Founder and CTO of Omniga. He plays a key role in architecting Omniga’s infrastructure, translating complex workflows into scalable technology for finance teams.

In this episode, you will discover:

1. Why clean books are the foundation for strong financial decisions
2. The hidden risks in small business bookkeeping and how to fix them
3. The difference between replacing tasks and supporting human judgment
4. How to expand from bookkeeping to full finance strategy support
5. How to structure a finance workflow that scales with your business

Kevin and Drew leave us with a clear message: better finance starts with a stronger foundation. By focusing on clean books and scalable workflows, Omniga is reshaping how small businesses manage finance. It’s not about replacing people, it’s about empowering them to do more with less.

Join hosts Glenn and Paul as they unravel the complexities of AI in finance.

Follow Kevin:

LinkedIn: https://www.linkedin.com/in/kevin-a-thomas/

Company: https://www.linkedin.com/company/omniga-ai/

Follow Drew:

LinkedIn: https://www.linkedin.com/in/drew-a-hyatt/

Follow Glenn:

LinkedIn: https://www.linkedin.com/in/gbhopperiii

Follow Paul:

LinkedIn - https://www.linkedin.com/in/thefpandaguy

Follow QFlow.AI:

Website - https://bit.ly/4i1Ekjg

Future Finance is sponsored by QFlow.ai, the strategic finance platform solving the toughest part of planning and analysis: B2B revenue. Align sales, marketing, and finance, speed up decision-making, and lock in accountability with QFlow.ai.

Stay tuned for a deeper understanding of how AI is shaping the future of finance and what it means for businesses and individuals alike.

In Today’s Episode:

[00:00] –Trailer

[03:39] – Why They Started Omniga

[07:11] – Drew’s Tech Journey

[09:28] – What "Omniga" Means

[11:26] – Rules vs. Suggestions

[14:33] – How the Workflow Scales

[19:28] – Above the Ledger

[25:40] – From Inputs to Entries

[29:50] – Real-World Use Cases

[35:05] – When to Add FP&A

[37:45] – Closing Fun Segment

In this episode of Financial Modeler’s Corner, host Paul Barnhurst sits down with Karishma Ramnawaj, a financial modeler based in Mauritius, to talk about her journey in financial modelling, building and reviewing models, and the lessons she’s learned from both success and failure. Karishma shares her experience of learning on the job, why understanding the end user is critical, and how she balances practical standards with flexibility.

Karishma is a Certified Advanced Financial Modeler (AFM) and FMVA® professional, currently working as a Financial Modeler Associate at Hawkins Eberdal Ltd in Mauritius. With a strong foundation in both project and corporate finance, Karishma specializes in building decision-ready financial models that support capital raising, risk evaluation, and business growth.

Expect to Learn

1. Why using someone else’s model as a template can be risky
2. The importance of understanding and communicating key assumptions
3. How to tailor models for investors and third-party users
4. What it’s like to fail, and then pass, the AFM exam
5. The value of applying both corporate and project finance in modelling

Here are a few quotes from the episode:

1. “If you're going to use someone else's model, make sure you understand everything inside it.” – Karishma
2. “It's not just about Excel. It's about who's using the model and what story you're telling with it.” – Karishma

Karishma's story is a great example of growth through practice, persistence, and passion for financial modeling. Her focus on clarity, flexibility, and end-user needs brings valuable perspective to the modelling process. From overcoming early challenges to passing the AFM exam, she shows the importance of continuous improvement.

Follow Karishma:

LinkedIn: https://www.linkedin.com/in/karishma-ramnawaj/

Follow Financial Modeler's Corner:

LinkedIn Page- https://www.linkedin.com/company/financial-modeler-s-corner/

Newsletter - Subscribe on LinkedIn -https://www.linkedin.com/build-relation/newsletter-follow?entityUrn=7079020077076905984

Sign up for the Advanced Financial Modeler Accreditation Today and receive 15% off by using the special show code ‘Podcast’.

Visit https://bit.ly/497oAqW and use the code “Podcast” to save 15% when you register.

In today’s episode:

[01:56] - Guest Intro

[04:51] - Journey into Modelling

[06:00] - Why She Loves Modelling

[08:37] - Storytelling with Numbers

[10:56] - Key Assumptions & End Users

[13:00] - Project vs. Corporate Finance

[14:26] - Renewable Energy Focus

[15:44] - Modelling Standards & Reviews

[22:16] - AFM Exam: Fail to Pass

[29:18] - Tools, Tips & Final Advice

In this engaging episode of FP&A Unlocked, host Paul Barnhurst welcomes back Bryan Lapidus, Director of FP&A Practice at the Association for Financial Professionals (AFP), to explore how finance professionals can better prepare for the evolving demands of the industry. They discuss how AFP supports the finance community, the role of technology in shaping FP&A, and why soft skills are critical in today’s collaborative environment.

Bryan Lapidus is the Director of FP&A Practice at AFP, where he serves as a subject matter expert on financial planning and analysis. With more than 20 years in FP&A and treasury at organizations like American Express and Fannie Mae, Bryan brings deep knowledge of corporate finance. At AFP, he develops thought leadership, leads advisory councils, and curates content that helps professionals thrive in a rapidly changing landscape.

Expect to Learn:

1. The two core competencies every great FP&A professional must master
2. Why “getting out from behind the screen” matters for business insight
3. How AFP curates learning and networking experiences for finance professionals
4. What to expect from AFP’s FP&A Forum and Annual Conference
5. How to avoid low-value work and focus on driving business impact

This episode highlights the evolving role of FP&A, emphasizing the need for both strong technical skills and human-centered business insight. Bryan Lapidus reminds us that tools like AI are valuable, but true impact comes from understanding the business and adding strategic value. Continuous learning and community are key to thriving in today’s finance landscape.

Campfire: AI-First ERP:

Campfire is the AI-first ERP that powers next-gen finance and accounting teams. With integrated solutions for the general ledger, revenue automation,

close management, and more, all in one unified platform.

Explore Campfire today: https://campfire.ai/?utm_source=fpaguy_podcast&utm_medium=podcast&utm_campaign=100225_fpaguy

Follow Bryan:

LinkedIn - linkedin.com/in/bryan-lapidus-fpac

Company - https://www.linkedin.com/company/association-for-financial-professionals/

Earn Your CPE Credit

For CPE credit please go to earmarkcpe.com, listen to the episode, download the app, and answer a few questions and earn your CPE certification. To earn education credits for FPAC Certificate, take the quiz on earmark and contact Paul Barnhurst for further details.

In Today’s Episode

[03:33] – What Is AFP?

[05:38] – What Makes Great FP&A?

[13:34] – Inside the AFP Conference

[18:13] – How AFP Chooses Conference Tracks

[23:12] – AFP FP&A Forum Highlights

[27:30] – How Soft Skills Shape Career Growth

[33:27] – Top Technical Skills

[37:27] – Eliminating Low-Value Work in FP&A

[43:23] – Wrap-Up & Final Thoughts