Two industries, the same report.

What StratBoard delivers, on two constructed files. The form is the same everywhere; what changes is what the industry adds to the universal reading.

What each industry adds to the report

The 7 sections of the report, in order

The form is the same on both files. What an industry adds are its own indicators inside those sections, never one section more.

I What the business produces

Gross margin, value added and gross operating surplus, in the order in which they form.

II What it returns

The ratios relating those balances to revenue, and the result after depreciation and financial charges.

III What it ties up

Receivables, inventory and operating payables, and how many days each one ties up.

IV What it can withstand

Equity, debt and interest cover: what the structure can carry.

V What it employs

Personnel costs relative to activity, and what each full-time equivalent produces.

VI What normalisation changes

Each normalised line, with the rule applied, the original amount and the amount retained.

VII What the cost structure implies

The split between what follows activity and what does not, the break-even that follows, and the safety margin.

One indicator of the report, unfolded

The safety margin of the services engagement, in four steps. The report shows all four for every indicator: that is what makes it checkable rather than believable.

What it reads

Two quantities come from the accounts submitted: 2 800 000 francs of income for the year, and 260 000 francs of purchases. The third is posited: purchases are taken to be the only item that follows activity, which leaves 89,7 per cent of costs immobile and gives a contribution margin of 90,7 per cent.

What it computes

The costs that do not fall, divided by the margin rate: 2 505 669 francs. That is the revenue below which the year no longer covers its costs.

What it returns

The gap between revenue and that threshold, relative to revenue: 10,5 per cent. The report shows the value and the three numbers leading to it, side by side.

What it does not say

It does not say when the gap narrows within the year: this is an annual reading, and a year that holds over twelve months may not hold over three. The report writes that limit under the indicator rather than leaving it to the reader.

The split between what falls with activity and what does not cannot be guessed: it depends on the trade. On this constructed case it is posited — and that is exactly why the engine refuses to produce this indicator on its own: it lacks the answer that would establish it. Telling apart what comes from the accounts and what comes from an assumption is the work of the report itself.

What the report says when it cannot compute

On this engagement, 51 indicators are loaded, 38 compute and 13 are declared unavailable. None of the 13 is estimated, replaced by an average or left blank: each names the data it lacks and the question that would open it. An unavailable indicator is information, not a gap.

The missing data on this engagement concerns normalisations this site does not detail. The report names them to the client.

Calculate my break-even point

Constructed cases, fictional figures. No real client account appears on this page.