You can find the default key figures for the Controller under the Controller > Key Figures heading. The Key Figures tab defaults to key figures related to the company's finances. Note! Fixed key figures are only available for limited liability companies.
CONTENT
Default key figures
Growth
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
Profitability
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)
Liquidity
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)
Solvency
Debt ratio (%) - (Interest-bearing liabilities - Cash and bank receivables - Financial securities) / (Group reserve + Minority interest + Accumulated appropriations + Equity)
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
Key figures calculation formulas
The calculation formulas for key figures are explained above. You can also find the calculation formulas for key figures in the Controller section by hovering over the desired key figure. The info button indicates the formula used to calculate the key figure. The calculation is based on the account groups used in the default chart of accounts for limited liability companies. You can check the account number ranges of the account groups used by the company from the chart of accounts.
Custom key figures
Creating custom key figures is done in the Controller under the heading Custom Key Figures by clicking the "Create new" button. In the Create formula field, you can enter the desired number, key figure, account, or account group. The account or account group must be searched by the name of the account or account group. The search field displays these terms as account, group, and calculated. Below the formula, the real-time sum according to the formula is constantly calculated. When adding a formula, you must follow the mathematical calculation rules, which you can check through the View calculation rules button.
Key figures for associations
An association can create its own key figures. These key figures appear in the view of custom key figures. An association can utilize key figures, for example, in Custom Reports. Custom reports can select metrics and include custom key figures.
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