Default key figures

Key figures calculation formulas

Custom key figures

Key figures for associations

Revenue 12 months = Revenue (12 months)

Revenue growth 12 months % = (Revenue (12 months) - Previous period revenue (12 months)) * 100 / Previous period revenue (12 months)

Equity = Total equity in the balance sheet

Liabilities = Total liabilities in the balance sheet + Provisions

Invested capital = Equity + Minority interest + Group reserve + Accumulated appropriations + Interest-bearing liabilities (including short-term and long-term capital loans)

Balance sheet total = Equity + Minority interest + Group reserve + Accumulated appropriations + Provisions + Total liabilities in the balance sheet

Gross margin (%) = Gross margin * 100 / Revenue

Operating margin (%) = Operating margin * 100 / Revenue

Operating profit (%) = Operating profit * 100 / Revenue

Profit (%) = Profit/loss for the financial year * 100 / Revenue

Return on invested capital (%) = (Result after financial items + Financial expenses - Exchange rate differences) (12 months) * 100 / ((Invested capital at the beginning of the period + Invested capital at the end of the period) / 2)

Return on equity (%) = (Result after financial items – Taxes for the financial year - Change in deferred tax liability/tax asset) (12 months) * 100 / (((Invested capital - Interest-bearing liabilities at the beginning of the period) + (Invested capital - Interest-bearing liabilities at the end of the period)) / 2)

Return on total capital (%) = Profit (%) * Capital turnover

Capital turnover = Revenue (12 months) / ((Balance sheet total at the beginning of the period + Balance sheet total at the end of the period) / 2)

Quick ratio = (Short-term receivables + Financial securities + Cash and bank receivables) / (Short-term liabilities - Short-term advances received)

Current ratio = Current assets / Short-term liabilities

Accounts receivable turnover (days) = Short- and long-term accounts receivable * 365 / Revenue (12 months)

Accounts payable turnover (days) = Short-term accounts payable * 365 / (Purchases during the financial year + External services) (12 months)

Inventory turnover (days) = (Materials and supplies + Work in progress + Finished products/goods) * 365 / Total variable costs (12 months)

Working capital turnover (days) = (Short- and long-term accounts receivable + Materials and supplies + Work in progress + Finished products/goods - Short-term accounts payable) * 365 / Revenue (12 months)

Equity ratio (%) = (Group reserve + Minority interest + Accumulated appropriations + Equity) / (Total liabilities - Short- and long-term advances received)

Relative indebtedness (%) = (Total liabilities + Provisions - Short- and long-term advances received) / Revenue (12 months)

Interest-bearing liabilities / Operating margin (12 months) = Total interest-bearing liabilities / Operating margin (12 months)

Net financial expenses (%) = (Financial expenses + exchange rate differences - Financial income) * 100 / Revenue

The calculation formulas for key figures are explained above in this help article.

The info button indicates the formula used to calculate the key figure.

The calculation is based on the account groups used in the specification of accounts for limited liability companies.

Check the account number ranges of the account groups used by the company from the specification of accounts.

Open custom key figures by selecting Controller > Custom key figures.

Select the “Create new” button to create a new custom key figure.

Enter in the Formula field:

Search for accounts, account groups, and key figures by entering the character '@', which opens the search menu.

Check the real-time sum according to the formula from the latest locked month in the Preview section below the formula.

Select the type of key figure using the buttons in the lower right corner (€ / % / 123).

Add custom key figures to all created custom reports.

Create custom key figures for an association in the same way as for other companies.

Utilize the created key figures in Custom reports.

Select metrics for Custom reports and attach custom key figures to them.

Note that the key figures created by the association appear in the view of custom key figures.

Where can I find the default key figures in Controller?
You can find the default key figures by selecting Controller > Reports > Key figures.

How can I see which formula has been used to calculate a key figure?
Hover the mouse over the desired key figure in Controller and check the calculation formula from the info button.

How do I create a custom key figure?
Open Controller > Custom key figures, select “Create new” and enter the formula in the Formula field using numbers, key figures, accounts, account groups, and operators.

How do I select the type of a custom key figure (€, %, 123)?
Select the type of key figure using the buttons in the lower right corner of the Formula field (€ / % / 123).

Can an association use key figures?
Yes. An association can create custom key figures that appear in the view of custom key figures and can be utilized in Custom reports.

For which company form are fixed key figures available?
Fixed key figures are only available for limited liability companies.