Calculating your financial KPIs: Spanish legislation


The Sage Active Dashboard shows you an overview of key information (or KPIs) for you business.

These KPIs are either based on direct figures from your existing financial reports or they are the result of calculations performed with these figures. The table below shows the report titles and the description for the report lines that are used when retrieving the amounts for calculating each KPI.

The value for the Operating result KPI for a PYME business is the difference between the amounts for the lines A) RESULTADO DE EXPLOTACIÓN and 12 Otros resultados of the Profit and loss report.

The period for the calculations starts from the first day of the current fiscal year until the current date.

KPI Source document Calculation
Sales Profit and loss 1 Importe neto de la cifras de negocios
Purchases Profit and loss -1 x 4 aprovisionamientos
Gross profit  KPI KPI Sales – KPI Purchases
Result before taxes on profits Profit and loss PYME: C) RESULTADO ANTES DE IMPUESTOS (A + B)
Standard: A-3) RESULTADO ANTES DE IMPUESTOS (A-1 + A-2)
Operating result Profit and loss PYME: A) RESULTADO DE EXPLOTACIÓN – 12 Otros resultados
Standard: A-1) RESULTADO DE EXPLOTACIÓN – 13 Otros resultados
Financial result Profit and loss PYME: B) RESULTADO FINANCIERO
Standard: A-2) RESULTADO FINANCIERO
Exceptional result Profit and loss PYME: 12 Otros resultados
Standard: 13 Otros resultados
Available funds Balance sheet PYME: VI. Efectivo y otros activos líquidos equiv.
Standard: VII. Efectivo y otros activos líquidos equiv.
Working capital Balance sheet PYME and Standard: B) ACTIVO CORRIENTE – B) PASIVO CORRIENTE
Staff cost Profit and loss -1 x 6 Gastos personal
Return on sales (ROS) KPI ( KPI Operating result / KPI Sales ) x 100
Return on assets (ROA) KPI
Balance sheet
[ KPI Operating result / Balance sheet TOTAL ACTIVO (A + B) ] x 100
Return on equity (ROE) Profit and loss
Balance sheet
PYME: [ Profit & loss D) RESULTADO DEL EJERCICIO / Balance sheet A) PATRIMONIO NETO ] x 100
Standard: [ Profit & loss A-5) RESULTADO DEL EJERCICIO / Balance sheet A) PATRIMONIO NETO ] x 100

 


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