Financial Performance KPIs

Modified on Tue, 7 Oct at 4:26 AM

Financial Performance KPIs measure profitability and returns that reflect how effectively the group generates income relative to sales, assets, and equity. These KPIs help management assess business strength and long-term sustainability.

KPI Name	Formula	Description / Interpretation
Gross Profit %	Gross Profit ÷ Revenue	Shows the percentage of revenue remaining after deducting cost of goods sold. Indicates product pricing and cost control efficiency.
Operating Profit %	Operating Profit ÷ Revenue	Measures profitability from operations before financing and taxes. Useful for evaluating core performance.
Net Profit %	Net Profit ÷ Revenue	Reflects overall profitability after all expenses.
Return on Assets (ROA)	Net Profit ÷ Total Assets	Indicates how efficiently assets are used to generate profit. Higher ratios imply better asset utilisation.
Return on Equity (ROE)	Net Profit ÷ Total Equity	Measures return to shareholders on invested capital.
EBITDA Margin	EBITDA ÷ Revenue	Evaluates operating profitability before depreciation and amortisation.
EBIT Margin	EBIT ÷ Revenue	Compares earnings before interest and tax to total revenue. Useful for cross-entity comparison.
Earnings per Share (if applicable)	Net Profit ÷ Weighted Average Shares	Provides profitability on a per-share basis (for listed groups).

Notes

All profitability ratios use figures from the same reporting period.
Ratios expressed in percentages will automatically display with “%” in reports.
If consolidation involves multiple currencies, results are translated into group currency before KPI computation.