TOP 100 KPIs
Accounting KPIs
Working
1 2 11 Cash
Return
Capital
on Equity Ratio
Measures how much Measures a
profit a company company's ability to
generates with the meet its short-term
money shareholders financial obligations
have invested
Net Income / Current Assets /
Total Equity Current Liabilities
Accounts
3 4 13 Cash Flow
Debt-to-
Receivable
Equity Ratio
Turnover
Measures the Measures how much
proportion of a profit a company
company's financing generates with the
that comes from money shareholders
debt versus equity have invested
Net Credit Sales /
Total Debt / Average Accounts
Total Equity
Receivable
Accounts
5 6 15 Ratio
Gross Profit
Payable
Turnover Margin
Measures the
Measures how percentage of
revenue that is left
quickly a company
pays its suppliers over after deducting
the cost of goods sold
Total Supplier (Revenue - Cost
Purchases / Average of Goods Sold) /
Accounts Payable Revenue
Invoice
7 8 17 Days
Net Profit
Margin Processing
Time
Measures the Measures how
percentage of efficiently
revenue that is left accounting is at
over after deducting processing invoices
all expenses,
including taxes
Total invoices
processed / Total time
Net Income / Total
spent on invoice
Equity
processing
9 10 Turnover 19 Conve
Fixed Asset Inventory
Turnover
Measures how Measures the
number of times
effectively a
inventory is sold and
company uses its
fixed assets to replaced during a
generate sales period
Revenue / Net Cost of Goods Sold /
Fixed Assets Average Inventory
HEADCOUNT KPIs
51 Headcount 52 Full 61 Acquisition
Time
Equivalent
Number of active people 1 FTE equivalent of a
standard working hours
working for a company at
a certain time contract. Example: a part
time at 50% = 0,5 FTE
Number of active Number of hours in
employees full time
the employee contract
& part time + leasing / Standard working
employees hours
Revenue
53 per 54 Natu 63 Asset
ral
attrition
Employee
Number of employees
Indicates the planned to leave the
efficiency of the
company based on the
workforce in actual contractual
generating revenue
situation
Planned retirement +
Total Revenue / Planned end of
Number of employees limited contract
Capacity
55 Capacity 56 incre 65 Capitali
ase
flexibility
Calculates the Calculates how much
number of hours capacity can be increased
available from direct without having to recruit
workforce new employees
Flexible time account not
Number of FTEs over
used + Overtime +
a period x working Temporary change of
hours available for
hours available in part-
one FTE time contracts
Capacity
57 decrea se
flexibility
58 Noria
effect 67 Rate
Calculates how much
capacity can be Effect of changes in
decreased without compensation due to
having to discontinue hiring and departures
employment contracts
Flexible time account + (New hires salary
Temporary change of hours costs - Leavers salary
available in part-time costs) / Previous
contracts + Temporary salary costs
workers time
59 Absenteeism 60 Time
fill
to
69 Depreciation
Measures how long it
Calculates the % of takes to fill in an
time not worked due open position
to illness
Average number of
days between job
Illness days / Total
working days opening and contract
signed by candidate
Cash KPIs
Average
12
Burn
Days
Rate Delinquent
Net Cash spent by a Measure the average
number of days that
company in a
specific time frame payments are overdue or
delinquent beyond the
Cash Spent (monthly agreed payment terms
average) - Cash
Days Sales Outstanding
Received (monthly (DSO) - Best Possible Days
average) Sales Outstanding (BPDSO)
14
Operating Free Cash
Flow
Measures how
Money generated by effectively a
daily operations company uses its
fixed assets to
generate sales
Net Income + Non-
Cash Expenses – Net Income + Non-Cash
Increase in Working Expenses – Increase in
Capital Working Capital
Days of
16
Overdues
Inventory
Outstanding
Average number of
Measures your days that a company
effectiveness of
holds inventory for
collecting cash and before turning it into
the quality of your sales
receivables
Average Inventory /
Yearly Cost Of Goods
Overdues / Total
Solds (COGS) x 365
Receivables
days
Days
18
Sales
Outstanding Payables
Outstanding
Measures how much Average number of
profit a company
days that it takes a
generates with the company to pay its
money shareholders suppliers
have invested
Average Account
Average Account
Receivables / Payables / Yearly
Annual Sales x 365 Cost Of Goods Solds
(COGS) x 365 days
days
Cash Cash
20 Rese
rsion
rves
Cycle in Days
Measures of how long
Days to convert
your organisation
inventory into cash
could survive if cash
flows from sales dried up tomorrow
Cash Reserves /
DIO+DSO−DPO Average Daily
Expenses
CAPEX KPIs
62 Commitment
Ratio
Measures total amount
Total amount spent
on acquiring fixed committed for future
assets fixed asset purchases
versus CAPEX budget
Future Purchase
Purchase Cost +
Contracts / CAPEX
Direct Costs
Budget for the year
64 Return
on
Turnover Assets
Revenue generated Profit generated per
per dollar of fixed dollar of fixed assets
assets.
Revenue / Fixed Net Income /
Assets Fixed Assets
66 Payback
zed
Period
R&D
Measures the Time required to
recoup the
amount of R&D costs
capitalized vs total investment in fixed
assets
R&D Spent
R&D Capitalized Total Investment /
/ R&D Spent Annual Cash Flow
Internal
Return
of 68 Net Present
Value
Expected rate of Present value of
return on fixed asset future cash flows
investment from fixed assets
(Future Value / Net Cash Flows /
Present Value) ^ [(1 + discount rate)
[(1 / Number of ^ Number of
Periods) – 1] periods]
70 Utilization
Degree to which
Value of fixed
fixed assets are
assets consumed
over time being used
Actual Production
Acquisition /
/ Maximum
Useful Life Production x 100%
Comment & Follow Nicolas Boucher to get your high resolution file
CEO KPIs
21 Rev 22 Share
enue
Growth
Measures the increase in
revenue from one period
to another
(Current period revenue
- Previous period
revenue) / Previous Company / Total Sales
period revenue
23 Employee 24 Index
Productivity
Measurers the overall
productivity and
efficiency of the
workforce
Total Productive Revenue derived from
Hours / Total Worked
Hours
25 Equity 26 Expansion
Brand
Measures the
perceived value and
strength of the
company's brand in
the marketplace.
Brand Awareness ×
Brand Perception ×
Brand Loyalty
27 Sustain 28 Employee
ability
Engagement
Metrics
Measures the company's
progress in achieving
sustainability goals, such as
, improving energy
efficiency, or implementing
sustainable practices.
Employee Engagement
Sustainability Goals
Achieved / Total average of responses of
Sustainability Goals
29 Turnover 30 Flow
Employee
Measures the rate at
which employees are
leaving the company
(Number of
Employees who left
during the period /
Average Number of
Employees during
the period) x 100
(c) Nicolas Boucher
BALANCE SHEET KPIs
71 Maintenance 72 Expense
Costs Ratio
This KPI measures the
cost of maintaining and
repairing PP&E relative to
the initial or net book
value of the assets
Maintenance Costs
PPE / PPE Value
Liability
73 Agi 74 Coverage
ng
Analysis
Identifies any potential
issues with timely
payment and help take
appropriate actions
Categorize liabilities based
on their due dates (e.g.,
current, 30-60 days, 60-90
days, etc.)
Interest
75 Cove 76 Lifespan
rage
Ratio
It measures a company's
ability to pay interest
expenses on its debt
Earnings Before
Interest and Taxes
(EBIT) / Interest
Expenses
Return on
77 Capit
al
Employed
78 Tangib
Measures the return
generated on all capital
employed in the
business, including both
equity and debt
Operating Profit /
(Equity + Debt)
Cash Flow
79 Adequ
Ratio
acy 80 to-Total
Measures a company's
ability to generate
sufficient cash flow to
cover its operating
expenses
Operating Cash Flow /
Operating Expenses
SaaS KPIs
by Nicolas Boucher
Investors KPIs
New Buyer
31 32 Growth 41 42 Divid
Market Customer Return on end
Investment
Churn Rate
Rate
Payout Ratio
Measures the company's Speed at which you gain
Percentage of How much money Provides insights into
portion of the total customers lost in a new customers over the company's
market sales within its defined periods of time you made compared
given time frame to your investment dividend sustainability
industry
(New buyers this and potential for future
Total Sales of the month - New buyers payouts
Customers lost / Total last month) / New Income from asset
/ Asset invested
of the Market Customers buyers last month Dividend / Net income
Customer Price-to-
33 Lif 34 Acqu 43 Share 44 Earni
Innovation etime Earnings per
isition ngs
Value
Ratio
Costs
Assesses the Amount of money a
company's ability to Revenue from a Company's
company spends to Price of a
foster innovation and customer over the profitability on a company's shares
retention time get a new customer
drive new product per-share basis relative to its
development period earnings
Cost of Sales and
Customer Value * Marketing / Number Net Income / Average
number of Market Price per Share
New Products Average Customer of New Customers
Lifespan Acquired outstanding shares / Earnings per Share
/ Total Revenue
Average Share
35 Reven 36 Runway 45 Yield 46 Buyback
Market Dividend
ue
Per User Ratio
Reflects commitment
Measures the
Average revenue Time that a startup Return on to returning capital to
company's success in generated per shareholders and
expanding into new has before they run investment from
customer increasing the value of
markets or segments out of finances dividends
remaining shares
Revenue from New Total revenue /
Annual Dividend per Total Shares bought
Markets / Total Total number of Current Cash Balance Share / Market Price
customers back / Total
Revenue / Burn Rate per Share Marketcap
37 ARR 38 SaaS 47 Ratio 48 Ratio
Per Quick Current Quick
Ratio
FTE
Measures the level of
employee Compares revenue
Measures how added (new Company's ability
satisfaction and Company's ability
efficient the business) vs revenue to pay its current to pay its current
commitment to the company is at liabilities with
company lost (churn) liabilities with
generating revenue quick assets
current assets
per employee (New MRRt +
Score based on the Expansion MRRt) / (Current Assets -
ARR / FTE (Churned MRRt + Current Assets /
Inventories) / Current
Contraction MRRt) Current Liabilities
an employee survey Liabilities
Monthly Total Gross Net
39 Recur 40 Address 49 Margin 50 Promoter
Cash
ring able
Revenue Market Ratio Score
Measures the cash Market size of a
Monthly revenue product/service in Measures the
inflows and outflows Measures
of the company from customers with value that the profitability of a
a subscription customer
during a given period company can company's products
or services satisfaction and
achieve loyalty
Operating Cash
Number of Annual Contract
Flow + Investing customers * (Revenue - Cost of
Cash Flow + Value per client * % of Promoters - %
Average billed Number of Goods Sold) / Revenue
Financing Cash of Detractors
amount potential clients
Flow
TAX KPIs Inventory KPIs
Depreciation
81 Tax Rate 82 Margi
nal
91 Average
92 Days on
Effective
Ratio Tax Rate Inventory Hand
Days on hand (DOH) is
Measures the actual It measures the tax rate Amount of inventory
Measures the rate at the average days before
which the value of PP&E is tax rate paid on paid on an additional a company has on-
dollar of income hand during a period inventory is sold
depreciating over time taxable income
Depreciation Total Income Tax Change in Tax Liability (Average inventory
(Beginning inventory for period / Cost of
expenses / Fixed Expense / Taxable / Change in Taxable
Income Income + Ending inventory) / 2 sales for period) x 365
Assets Value
Liability
83 Taxab 84 TProvision 93 Stock 94 Carry
le ax to Cost of
Income Sales Ratio
Ratio
Measures the ability of a Measures the amount of Measures the amount set Percentage of total
income subject to tax aside in financial Stock to sales ratio is inventory value a company
company to cover its
liabilities with its after allowable statements for future tax the measure of the pays to maintain inventory
deductions and payments inventory amount in in storage
available assets
exemptions storage versus the
number of sales (Inventory Service Costs +
Gross Income - (Current Tax Expense Inventory Risk Costs +
(Total Assets - Capital Cost + Storage
Intangible Assets) / Deductions - + Deferred Tax Inventory value Cost) / Total Inventory
Liabilities Exemptions Expense)/ Benefit / Sales value Value
Deferred Tax
85 Tax 86 Com 95 Backorde 96 Sell-
Assets r through
Asset/ pliance
Rate Rate
Liability Rating
It helps in tracking the Measures the expected Comparison of the
duration for which assets Tracks the number of
tax liability or benefit Measures the company's delayed orders due to inventory amount sold
are productive and from temporary compliance with tax laws and the amount of
provides insights into stockouts.
differences between and regulations inventory received from a
replacement or manufacturer.
maintenance requirements book and tax values Number of
Number of Tax Filing
Average of historical age Undeliverable Orders Number of units sold /
of all assets weighted by
(Book Value - Tax Errors / Total Tax / Total Number of Number of units
Value) x Tax Rate
value of assets Filings Orders received
Tax
le
Net Worth 87 Ta
x Audit
Rate 88 Loss Carry
Forward
97 Scrap Rate 98 Time to
Receive
Represents the net worth Measures the quality of Measures the efficiency
Measures the of stock receiving
of a company excluding Measures the amount of unused the inventory and is used
intangible assets such as frequency and scope to decrease the non process.
tax losses that can be
goodwill of tax audits carried forward to quality costs.
Time for stock
future years validation + Time to
Scrap expenses over
Total Assets - the period / Average add stock to records +
Intangible Assets - Number of Tax Audits Total Tax Losses - Tax inventory over the Time to prep stock for
Total liabilities / Total Tax Filings Losses Utilized period storage
Goodwill- Effective
Assets Ratio
89 Ta
x
Credits 90 Tax
Planning
Rate
99 Inven
tory
Shrinkage 100 De
ad
Stock
Measures the proportion Measures the shrinkage Dead stock is inventory
of goodwill (arising from Measures the amount of Measures the rate of
tax savings resulting due to damage, no one wants to buy.
acquisitions) in relation to tax credits used to offset miscounts and fraud. Measures efficiency of
total assets & help tax liability from tax planning
supply chain.
identify potential strategies
impairment risk Ending inventory Amount of unsellable
Total Tax Credits - Tax Tax Savings / Taxable value – Physically stock in period /
Goodwill / Total Credits Forfeited Income counted inventory Amount of available
Assets value stock in period