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Open the default key figures by selecting Controller > Reports > Key figures. The Key figures tab shows by default key figures related to the company’s finances. Note! Fixed key figures are only available for limited liability companies. 

CONTENT

• Default key figures
• Key figures calculation formulas
• Custom key figures
• Key figures for associations

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

Show the calculation formulas for key figures in Controller by hovering the mouse over the desired key figure.

• 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.

Custom key figures

• 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:
  • operators: +, -, *, /, ()
  • numbers
  • key figures
  • accounts
  • account groups
• 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.

Key figures for associations

• 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.

Frequently asked questions

• 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.

Keywords: Controller, Reports, Key figures, Default key figures, Key figures calculation formulas, Custom key figures, Key figures for associations, limited liability company, account groups, specification of accounts, Custom reports, metrics

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