Financial Performance KPIs

Modified on Thu, 5 Mar at 9:59 AM

What this article covers: A reference for BrizoSystem's Financial Performance KPIs — the formula behind each KPI, what it measures, and how to interpret results. For a full list of all KPI categories, see Built-in KPIs Overview.

Financial Performance KPIs measure profitability and returns — how effectively the group generates income relative to its sales, assets, and equity. They help management assess business strength, pricing efficiency, and long-term sustainability at both entity and consolidated group level.

? How these KPIs are calculated: All profitability ratios use figures from the same reporting period. Percentages display automatically with "%" in reports. For multi-currency groups, all figures are translated into the group reporting currency before KPI computation.

KPI Formula What it shows & how to interpret it

Gross Profit % Gross Profit ÷ Revenue Percentage of revenue remaining after deducting cost of goods sold. Indicates product pricing strength and cost of sales control — a falling margin may signal rising input costs or pricing pressure.

Operating Profit % Operating Profit ÷ Revenue Profitability from core operations before financing costs and taxes. Useful for evaluating operational efficiency independent of how the business is funded.

Net Profit % Net Profit ÷ Revenue Overall profitability after all expenses including interest and tax. The bottom-line margin — reflects the combined effect of pricing, cost control, and financing structure.

EBIT Margin EBIT ÷ Revenue Earnings before interest and tax as a percentage of revenue. Useful for cross-entity comparisons as it removes the effect of different tax jurisdictions and financing structures.

EBITDA Margin EBITDA ÷ Revenue Operating profitability before depreciation and amortisation — a proxy for cash generation from operations. Commonly used in valuation and lender covenants.

Return on Assets (ROA) Net Profit ÷ Total Assets How efficiently the group's assets generate profit. Higher values indicate better asset utilisation — useful for comparing asset-heavy vs asset-light entities within a group.

Return on Equity (ROE) Net Profit ÷ Total Equity Return generated for shareholders on invested capital. A key metric for investors — higher values indicate more efficient use of equity. Can be amplified by leverage, so review alongside Debt to Equity.

Earnings per Share Net Profit ÷ Wtd. Avg. Shares Profitability on a per-share basis — applicable for listed groups or those with share-based reporting requirements. Only meaningful when share count data is available in BrizoSystem.

? Tip: Use the Actual vs Last Year or Actual vs Forecast period view in any report or Pulse to see these KPIs with variance columns generated automatically — making it easy to spot margin trends without building a custom report. See Comparing Periods & Actuals vs Forecast.

Built-in KPIs Overview Viewing Pulse Metrics Built-in Reports in BrizoSystem Comparing Periods & Actuals vs Forecast Customizing Reports