CFO Financial Performance Overview
The CFO Financial Performance Overview dashboard for Sage 300 compiles profitability, liquidity, and leverage ratios year to date. It includes ROA, ROE, OER, and ROCE, working capital and the current ratio, and the debt ratios that make up the balance sheet's leverage.
How to use the CFO financial performance overview dashboard
- Read profitability, liquidity, and leverage together in the year to date indicators at the top.
- Compare ROA, ROE, OER, and ROCE to see how assets and capital convert into profit.
- Check working capital, the current ratio, cash, and accounts receivable against short term obligations.
- Follow the debt ratios of the capital structure and the assets month by month.
- Compare financial trends across periods using the monthly charts.
Filters
Use the filtering panel at the top of the CFO Financial Performance Overview dashboard to control which data is shown. The filters apply to all views and ensure the dashboard reflects the selections you choose.
Year: one value
Period: value range
Company: multiple values
Segment 2: multiple values
Segment 3: multiple values
Key performance indicators (KPIs)
The key performance indicators (KPIs) at the top of the dashboard show 16 measures grouped into performance, profitability, liquidity, and leverage, and update based on the filters you apply.
Performance KPIs
| KPI | What it measures |
|---|---|
| Revenue YTD | Total sales generated from the start of the fiscal year to the current period. |
| Gross Profit YTD | Cumulative profit after deducting cost of goods sold from revenue, year to date. |
| Gross Profit YTD Margin % | Percentage of revenue retained as gross profit year to date. A higher margin means more of each sale remains after the cost of goods sold. |
| Net Income YTD | Total profit earned after all expenses and taxes from the start of the fiscal year, positive when revenue exceeded all expenses and taxes. |
Profitability KPIs
| KPI | What it measures |
|---|---|
| Return on Assets (ROA) | Profit generated from total assets, so a higher ROA means the assets produce more profit. |
| Return on Equity (ROE) | Profit relative to shareholders' equity. A higher ROE means investors earn more on their equity. |
| Operating Expenses Ratio (OER) | Operating expenses as a proportion of revenue, where a lower ratio means less of the revenue goes to operating expenses. |
| Return on Capital Employed (ROCE) | Operating profit generated from capital employed. A higher ROCE means the capital produces more operating profit. |
Liquidity KPIs
| KPI | What it measures |
|---|---|
| Working Capital YTD | Difference between current assets and current liabilities year to date, where a positive value means current assets are larger. |
| Working Capital LYTD | Working capital year to date for the same period last year, used for comparison. |
| Current Ratio | Current assets divided by current liabilities. A value above 1 means current assets exceed current liabilities. |
| Working Capital Turnover | Revenue generated from working capital, so higher turnover means more revenue for the working capital in use. |
Leverage KPIs
| KPI | What it measures |
|---|---|
| Debt to Capital Ratio | Share of the capital structure funded by debt. Higher values mean a larger debt share. |
| Debt to Assets Ratio | Proportion of company assets financed through debt, where a higher ratio means more of the assets are financed by debt. |
| Debt Ratio | Total liabilities divided by total assets. |
| Debt-to-Equity Ratio | Debt compared with shareholders' equity. Higher values mean more reliance on debt. |
Visual components
| View name | Type of view | What it shows |
|---|---|---|
| Performance: Net Income Margin % | Combination | Follows revenue, gross profit, and net income year to date (YTD) with the net income margin % month by month to show how performance and margins evolve over the year. |
| Profitability: ROA, ROE & OER Ratio | Combination | Compares net income, sales, ROA, ROE, and OER month by month to show how profitability ratios trend over time. |
| Liquidity: Current Ratio, Cash and AR | Combination | Displays cash, accounts receivable (AR), and the current ratio month by month to show how liquidity changes over the year. |
| Leverage: Debt Ratio | Combination | Tracks assets YTD, liabilities YTD, and the debt ratio month by month to show how leverage evolves over time. |