Metric name,Definition,Formula or calculation,Primary source,Owner,Reporting frequency,Target or threshold,Known limitations,Version,Last reviewed
Revenue,Value of goods or services recognised in the period,Sum of recognised sales excluding tax and cancelled transactions,Accounting or ecommerce system,Finance,Monthly,Set from budget or plan,Refunds and timing differences must follow the accounting policy,1.0,2026-10-27
Gross profit,Revenue remaining after direct cost of sales,Revenue minus cost of goods or direct delivery cost,Accounting system,Finance,Monthly,Set from budget or plan,Allocation of direct costs must be consistent across periods,1.0,2026-10-27
Gross margin percentage,Gross profit as a share of revenue,Gross profit divided by revenue multiplied by 100,Calculated,Finance,Monthly,Set by product or business unit,Can be distorted by revenue timing or one-off costs,1.0,2026-10-27
Cash balance,Money available in controlled bank and cash accounts,Closing balance from reconciled cash accounts,Accounting system or bank,Finance,Weekly,Minimum operating cash threshold,Exclude restricted cash and document any overdraft treatment,1.0,2026-10-27
Net cash movement,Change in cash during the period,Closing cash balance minus opening cash balance,Accounting system or bank,Finance,Weekly,Defined by forecast,Transfers between own accounts must not be counted as movement,1.0,2026-10-27
Accounts receivable,Amounts owed by customers at the reporting date,Sum of open customer invoices after credits,Accounting system,Finance,Weekly,Ageing and overdue thresholds,Disputed invoices may require separate review,1.0,2026-10-27
Days sales outstanding,Average time to collect customer invoices,Average accounts receivable divided by revenue multiplied by days in period,Calculated,Finance,Monthly,Set by customer segment,Cash sales can make the ratio less meaningful; document the method,1.0,2026-10-27
Sales pipeline coverage,Open pipeline relative to the target,Qualified open pipeline divided by target revenue,CRM,Sales,Weekly,Usually reviewed against the next period target,Stage definitions and close dates must be governed,1.0,2026-10-27
Lead-to-customer conversion,Share of qualified leads that become customers,Customers acquired divided by qualified leads,CRM or marketing system,Marketing/Sales,Monthly,Set by channel,Lead quality and attribution rules must be consistent,1.0,2026-10-27
Stock cover days,Estimated days of sales covered by available stock,Closing stock divided by average daily cost of sales,Inventory or ecommerce system,Operations,Weekly,Set by product category,Seasonality and supplier lead times can make a single threshold misleading,1.0,2026-10-27