Although this is a crucial need, sometimes it is difficult for small and medium businesses to gather quality data and properly analyse in order to operate like some of their competitor which, at some stages, can be bigger companies with much more resources and organizational capabilities.
At SMB-FINANCE we offer a vast range of reporting services which are more common among big companies:
These reports include the Financial accounting and its statutory financial statements, the Management accounting and its corporate financial statements, internal information and reports that might not be subject to IFRS but provide additional and tailored information adapted to the company’s needs.
The below list are examples of some of the available KPIs. Most of them are compared with target figures which shall be revised depending on the company and industry.
FINANCE PERSPECTIVE
Financial analysis under international financial criteria and ratings: - standard & poor’s: ratios & ratings
EBIT Interest coverage (x):
EBITDA interest coverage (x):
(FFO) Funds From Operations / Total debt:
(FOCF) Free operating cash flow /total debt:
ROCE: Return On Capital Employed:
ROIC: Return On Invested Capital:
Operating Income/Sales:
Long-term dept / (Equity + Long-term debt) (%):
Total debt / (Equity+ Total debt) (%):
Efficiency and operationality analysis.
Sales to Equity:
Sales to Financing:
Non-current assets efficiency:
Competitiveness ratio:
Total Assets turnover:
Assets utilization (%):
Sub-activity level (%):
Inventory value:
Inventory range (days):
Receivables External (days):
Receivables Group (days):
Total Receivables (days):
Payables External (days):
Payables Group (days):
Total Payables (days):
Cash Conversion Cycle (CCC):
Operating Funds Needs (OFN):
Working Capital Turnover:
Depreciation to sales ratio:
CAPEX to sales ratio:
And more…
Profitability and debt analysis
Free Operating Cash Flow / Sales:
Gross Margin %:
Net Margin %:
EVA= NOPAT - (Capital Employed x WACC):
ROA=Return on Assets:
Return On Equity (ROE):
Return On Invested Capital (ROIC):
ROIC / ROCE:
Financial Leverage: Debt/Equity:
WACC: Weighed Average Cost of Capital:
Financial expenses / Sales:
Capital payment:
Dividends / Net Result or Profit After Tax (PAT):
Break-Event Point:
And more…
Labour productivity
Added Value on Personnel Cost:
Indirect Labour Ratio:
Overheads ratio:
R&D Ratio:
And more…
Liquidity & cash
Quick ratio:
Cash Ratio:
Cash Ratio:
Operational expenses coverage:
Nber of days of cash & equivalents to pay liabilities:
Current Assets / Current liabilities:
Net Working Capital to Total Assets Ratio:
And more…
Financial structure
Quality debt ratio:
Total debt ratio:
Debt quality ratio: Debt structure:
Gearing ratio:
Interest-bearing debt structure at s/t:
Interest-bearing debt structure at l/t:
Autonomy ratio:
Coverage ratio:
And more…
Stock performance or share performance ratios
Multiples based on capitalization
Price Earning Ratio (PER):
Earnings Yield Gap: EYG:
Price Cash Flow (PCFR):
Price to sales (P/S):
Price to Levered Free-Cash Flow (P/LFCF):
P/AV (Price Accounting Value):
Dividend Yield:
Multiples based on company's value or profitability
Return on Assets (ROA):
Return on Equity (ROE):
CUSTOMER PESPECTIVE
Sales
Market Share (%):
Market Growth Rate:
Average Annual Sales / Customer:
Sales distribution by geographic area:
Sales vs Sales Budget (% of var):
Quotation Conversion Rate:
And more…
Customer excellence
Customer satisfaction accomplishment Ratio (CSAR):
Ratio of Customer Complains (RCC):
Customer Retention Rate (CRR):
Just in time deliveries:
Price competitiveness:
And more…
Commercial risk
Overdue balance of Top Risky Customers / T. Receivables:
Sales to Customers Paretto distribution (20/80):
And more…
Alignment between Resources & objectives
Commercial, marketing and other allowances as of % of sales:
Number of customers per employee:
Average time taking an order:
Bsc kpi - Customer perspective:
And more…
INTERNAL PERSPECTIVE
Business processes
Availability Rate:
Performance Rate :
Quality Rate :
OEE: Overall Equipment Effectiveness:
Machine Set up time ratio:
Cycle production time ratio:
A+B+C) Order Fulfilment Cycle Time:
And more…
Quality
% of PPM / Production:
FTT: First time through yield:
RTY: Rolled throughput yield:
Quality rate %:
And more…
Variation between real / standard result
Operating Profit / Manufacturing day:
IT/ ESA:
Purchase price variance:
And more…
Supply chain & Logistics
Supply Chain (KM):
Delivery in-full and on-time (DIFOT):
And more…
Environment
Carbon Footprint:
Energy/Total Performance:
Waste reduction rate: (A/B)*100:
Waste recycling rate: (A/B)*100:
Saving/Cost on environment issues ratio:
Bsc kpi - Internal perspective:
And more…
LEARNING AND GROWTH PERSPECTIVE
Projects and new products
Avg. Project Schedule Variance (PSV): (PSV) = SCT-ACT :
Project Cost Variance (PCV) = SPC - APC:
Innovation Pipeline Strength (IPS):
New orders / last year sales: D/E :
A-B)/B Return on Innovation Investment:
Avg time to market:
And more…
Human resources
Added Value on Personnel Cost:
Avg Labour Cost / employee:
Operating Result / employee:
Salary Competitiveness Ratio:
Executive-to-Employee Pay Ratio: = (Px / Pe) / 1
Strategy Awareness Level:
Average Employee Tenure:
Employee satisfaction index:
Number of Accident Free Days (in Days):
Average % of Absenteeism:
Average % of Multi Skills Capability With Process-Product:
Average Nber of Suggestions/Person:
And more…
Intangible assets
Intangible value as a % of Total market capitalization:
Intellectual capital (Market Capitalization Methods (MCM)):
"Intellectual capital (Direct Intellectual Capital methods (DIC)):
ROA=Return on Assets:
Economic Added Value (EVA, tm):
Brand Value:
And more…
