List of Finance KPIs

A Finance KPI can be a:

Taxonomy account, either at sublevel 0 or at sublevel > 0. In the latter case, the aggregate amount is the sum of the child taxonomy accounts.
Formula, a definition of which taxonomy accounts are aggregated.

The measure that is used depends on the Finance KPI:

Movement for profit/loss taxonomy accounts (account type Income or Expense).
Period Closing Balance for balance taxonomy accounts (account type Asset or Liability).
Average Balance or Movement for other taxonomy accounts (account type Miscellaneous).

For a list of all taxonomy accounts and parent – child structures, see Taxonomies.

This table shows the available Finance KPIs and formulas/measures:


KPI	KPI Description	Formula/Measure	Comment
K001	Revenues	Movement
K002	Gross profit	Movement	Called Profit or loss before tax in IFRSTCA. Note: IFRSTCA has K018 = Gross profit
K003	Operating expense	GAAP: 0250PE + 0360PE + 0370PE + 0380PE HGBCSM: 0240PE + 0350PE + 0370PE HGBTCA: 0080PE + 0150PE + 0200PE IFRSCSM: 0250PE + 0360PE + 0370PE IFRSTCA: 0070PE + 0190PE Movement	GAAP: Cost of sales + General & administrative expenses + R&D expenses + Other operating expense HGBCSM: Cost of sales + General & administrative expenses + Other operating expenses HGBTCA: Personnel + Depreciation + Other operating expenses IFRSCSM: Cost of sales + General & administrative expenses + Other operating expenses IFRSTCA: Personnel + Other operating expenses
K004	Operating income	Movement
K005	Net profit/loss	Movement
K006	Long-term assets	Closing Balance
K007	Long-term investments	Closing Balance
K008	Current assets	Closing Balance
K009	Cash and bank balances	Closing Balance
K010	Prepaid expenses	Closing Balance
K011	Shareholders' equity	Closing Balance
K012	Accrued expenses	Closing Balance	Called Provisions in HGB
K013	Long-term liabilities	Closing Balance
K014	Current liabilities	Closing Balance	Called Short-term Payables in HGB
K015	Deferred revenues	Closing Balance
K016	Capital	0010BA - K026 Closing Balance	Assets - Total Liabilities excl Shareholders Equity
K017	Working capital	K008 - K014 Closing Balance	Current assets - Current liabilities
K018	Gross Profit	IFRSTCA: K001 + 0040PE + 0020PI + 0030PI (only for IFRSTCA) Movement	IFRSTCA: Revenues + Materials + Other operating income + Changes in inventories or finished goods or WIP Note: IFRSTCA has K002 = Profit or loss before tax
K019	Direct cost	GAAP: 0030PE + 0090PE + 0180PE HGBCSM: 0030PE + 0110PE + 0150PE + 0170PE HGBTCA: 0040PE + 0170PE IFRSCSM: 0030PE + 0090PE + 0170PE IFRSTCA: 0040PE + 0160PE Movement	GAAP: Materials + Special direct production cost + Depreciation on plant & factory equipment HGBCSM: Materials + Materials overhead + Production overhead + Depreciation HGBTCA: Materials + Depreciation plant & factory equipment IFRSCSM: Materials + Special direct production cost + Depreciation IFRSTCA: Materials + Depreciation plant & factory equipment
K020	Labor cost	0060PE + 0200PE (not for TCA) Movement	Direct material and manufacturing expense + production related general and administration cost
K021	Overhead	GAAP: 0110PE + 0150PE HGBCSM,IFRSCSM: 0110PE + 0150PE + 0200PE (not for TCA) Movement	GAAP: Materials overhead + Production overhead HGBCSM, IFRSCSM: Materials overhead + Production overhead + Production related general & administrative cost
K022	Equity	0030BL Closing Balance	GAAP: Bank loans and overdrafts HGB, IFRS: Share capital
K024	Cost of goods sold	GAAP, HGBCSM, IFRSCSM: Taxonomy Account K024 HGBTCA, IFRSTCA: Taxonomy Account K019 Movement	GAAP, HGBCSM, IFRSCSM: Cost of goods sold HGBTCA, IFRSTCA: Direct cost
K026	Total liab ex sharehold equity	GAAP: K012 + K013 + K014 + K015 HGB, IFRS: K012 + K013 + K014 + K015 + 0440BL Closing Balance	GAAP: Accrued expenses + Long-term liabilities + Current liabilities + Deferred revenues HGB, IFRS: Accrued expenses + Long-term liabilities + Current liabilities + Deferred revenues + Deferred tax
K027	Selling expense	GAAP: 0250PE HGBCSM: 0240PE IFRSCSM: 0250PE (not for TCA) Movement	Cost of sales
K028	Acid test	(K008 - K044) / K014 Closing Balance	(Current assets - Inventories) / Current liabilities
K029	Return on capital employed (ROCE)	K057/ (0010BA - K014) Movement for K057 Average Balance for 0010BA and K014	EBIT / Capital employed = EBIT / (Total assets - Current liabilities)
K030	Current ratio	K008 / K014 Closing Balance	Current assets / Current liabilities
K031	Net value added ratio	K005 / K037 Movement	Net profit or loss / Salary
K032	Operating margin (= operating income to sales ratio)	K004 / K001 Movement	Operating income / Revenues
K033	Ratio of salary to profit	K037 / K005 Movement	Salary / Net profit or loss
K034	Ratio of salary to revenue	K037 / K001	Salary / Revenues
K035	Selling expense to sales ratio	K027 / K001 (not for TCA) Movement	Selling expense / Revenues
K036	Cost income ratio	K003 / K004 Movement	Operating expense / Operating income
K037	Salary	GAAP: 0070PE + 0270PE + 0351PE + 0361PE + 0371PE HGBCSM: 0070PE + 0260PE + 0352PE + 0351PE + 0342PE HGBTCA: 0090PE IFRSCSM: 0070PE + 0270PE + 0351PE + 0361PE + 0355PE IFRSTCA: 0080PE Movement	GAAP, HGBCSM, IFRSCSM: Wages + Salaries + Salaries finance + Salaries general & administrative + Salaries R&D HGBTCA, IFRSTCA: Salary and wages
K043	Net profit/loss (balance)	K005 Movement	Net profit or loss from income statement
K044	Inventories	Closing Balance
K045	Gross profit margin	K002 / K001 Movement	Gross profit / Revenues
K047	COGS to sales ratio	K024 / K001 Movement	Cost of goods sold / Revenues
K048	OPEX to sales ratio	K003 / K001 Movement	Operating expense / Revenues
K049	Gearing ratio	K054 / K011 Closing Balance	Loans and borrowings / Shareholders' equity
K050	Purchases	K024 + K044 Movement	Cost of goods sold + Inventories
K054	Loans and borrowings	GAAP: 0230BL + 0030BL + 0070BL IFRS: 0130BL + 0330BL + 0290BL HGB: 0210BL + 0270BL + 0320BL + 0340BL Closing Balance	GAAP, IFRS: Bonds and loans + Bank loans and overdrafts + Loans from directors HGB: Bonds and loans + Bank loans and overdrafts + Loans from directors + Loans from associates
K055	Total energy consumption cost	GAAP: 0155PE + 0345PE + 0352PE + 0377PE + 0378PE HGBCSM: 0165PE + 0335PE + 0354PE + 0344PE + 0369PE IFRSCSM: 0165PE + 0345PE + 0352PE + 0356PE + 0366PE (not for TCA) Movement	Energy consumption for production + Energy consumption sales + Energy consumption cost finance + Energy consumption cost R&D + Energy consumption general & administrative
K056	EBITDA	K057 + K080 + K079 Movement	EBIT + Depreciation + Amortization
K057	EBIT(Operating Profit)	GAAP: K005 + 0442PE + 0460PE + 0470PE + 0441PI IFRSCSM: K005 + 0392PE + 0430PE + 0440PE + 0402PI IFRSTCA: K005 + 0378PE + 0330PE + 0340PE + 0371PI HGBCSM: K005 + 0470PE + 0530PE + 0540PE + 0430PI HGBTCA: K005 + 0390PE + 0450PE + 0460PE + 0350PI Movement	Net profit or loss + Interest expenditure + Income tax + Further taxes + Interest income
K065	R&D expenses	Movement (not for TCA)
K066	Inventory to sales ratio	K044 / K001 Average Balance for K044 Movement for K001
K067	Warranty cost to sales ratio	GAAP: 0374PE / K001 Movement HGBCSM: 0325PE / K001 HGBTCA: 0287PE / K001 IFRSCSM: 0364PE / K001 IFRSTCA: 0284PE / K001	Warranty Cost / Revenues
K068	R&D cost to sales ratio	K065 / K001 (not for TCA) Movement	R&D expenses / Revenues
K070	Total net assets	K006 + K017 Closing Balance	Long-term assets + Working capital
K071	Sell gen & adm cost to sales	K072 / K001 (not for TCA) Movement	Selling general and admin cost / Revenues
K072	Selling general and admin cost	GAAP: 0250PE + 0360PE HGBCSM: 0240PE + 0350PE IFRSCSM: 0250PE + 0360PE (not for TCA) Movement	Cost of sales + General & administrative expenses
K073	Finance expenses	Taxonomy Account (not for TCA) Movement
K074	Outb transp cost to COGS ratio	K075 / K024 (not for TCA) Movement	Outbound transportation cost / Cost of goods sold
K075	Outbound transportation cost	GAAP,IFRSCSM: 0330PE + 0340PE HGBCSM: 0320PE + 0330PE (not for TCA) Movement	Freight and packaging + Transport insurance
K077	Finance cost to sales ratio	K073 / K001 (not for TCA) Movement	Finance cost / Revenues
K079	Amortization	GAAP: 0460BA + 0490BA + 0520BA + 0690BA HGB: 0060BA + 0090BA + 0120BA IFRS: 0230BA + 0260BA + 0290BA + 0320BA Movement	GAAP: Accumulated depreciation on patents & trademarks & similar + Accumulated depreciation on R&D + Accumulated depreciation other expenditure + Accumulated depreciation on goodwill HGB: Accumulated depreciation on own patents & trademarks + Accumulated depreciation on acquired patents & trademarks + Accumulated depreciation goodwill IFRS: Accumulated depreciation patents & trademarks+ Accumulated depreciation R&D + Accumulated depreciation goodwill + Depreciation on other expenditure carried forward
K080	Acc depreciation tang assets	GAAP: 0300BA + 0330BA + 0360BA + 0390BA + 0420BA IFRS: 0070BA + 0100BA + 0130BA + 0160BA + 0190BA HGB: 0180BA + 0210BA + 0240BA + 0300BA Movement	GAAP, IFRS: Accumulated depreciation on land and buildings + Acc depreciation on plant and factory equipment + Accumulated depreciation on building and office equipment + Acc depreciation on other categories of PPE + Accumulated depreciation on PPE under construction or prepaid HGB: Accumulated depreciation on land and buildings + Acc depreciation on plant and factory equipment + Accumulated depreciation on building and office equipment + Accumulated depreciation on PPE under construction or prepaid
K081	Asset utilization	K001 / 0010BA Movement for K001 Average Balance for 0010BA	Revenues / Assets
K082	Cash-to-cash cycle time	K083 + K085 – K084	Days inventory outstanding + Days sales outstanding - Days payable outstanding
K083	Days inventory outstanding = Days sales of inventory = Average inventory age	K044 / K024 Average Balance for K044 Movement for K024	(Inventories / Cost of goods sold) * number of days See note (1)
K084	Days payable outstanding	GAAP: 0110BL / K024 HGB: 0290BL / K024 IFRS: 0260BL / K024 Average Balance for Payables Movement for K024	(Trade accounts and notes payables / Cost of goods sold) * number of days See note (1)
K085	Days sales outstanding	GAAP: 0080BA / K001 HGB: 0470BA / K001 IFRS: 0580BA / K001 Average Balance for Receivables Movement for K001	(Receivables / Revenues) * number of days See note (1)
K088	Inventory turns finished goods	GAAP, IFRS: K024 / 0550BA HGB: K024 / 0450BA Movement for K024 Average Balance for Inventory	Cost of goods sold / Finished goods and merchandise
K089	Inventory turns raw material	GAAP: K024 / 0150BA HGB: K024 / 0430BA IFRS: K024 / 0530BA Movement for K024 Average Balance for Inventory	Cost of goods sold / raw materials and production supplies
K090	Inventory turns WIP	GAAP: K024 / 0160BA HGB: K024 / 0440BA IFRS: K024 / 0540BA Movement for K024 Average Balance for Inventory	Cost of goods sold / Work in progress
K091	Total inventory turns	K024 / K044 Movement for K024 Average Balance for Inventory	Cost of goods sold / Inventories
K092	Return on fixed assets (ROFA)	GAAP: K057 / 0260BA HGB: K057 / 0140BA IFRS: K057 / 0030BA Movement for K057 Average Balance for Tangible assets	EBIT / Tangible assets
K093	Return on net assets (RONA)	K005 / (K006 + K017) Movement for K005 Average Balance for K006 and K017	Net profit or loss / (long-term assets + working capital)
K094	Return on total assets (ROTA)	K057 / 0010BA Movement for K057 Average Balance for 0010BA	EBIT / Assets

(1) The number of days is based on the reporting user variable LN_usr_ReportKPINumberOfPeriods.

The variable specifies the number of fiscal periods viewed backwards from the Financial Period shown in your report. For more details, see the Infor LN Analytics for Birst Administration Guide.