FP&A has reporting on two levels:

  • Overall, general reports (see picture below). This output relates to the whole application (for example user roles) or to multiple Financial Plans.

        To do this, go to Reports – Generic in the navigation panel.

Example - Screen: Reporting – General

 

  • Reporting related to a single Financial Plan (see picture below).

        To do this, go to Reports – FP specific in the navigation panel in the relevant financial plan.

Example - Screen: Reporting – Financial plan

 

Different reporting outputs are distinguished:

  1. Application reports: predefined reports with fixed filtering possibilities. These reports are shown within the FP&A application and can be exported to amongst others to PDF and Excel.
  2. Excel workbook: data in an Excel worksheet. The user can shape these worksheets into meaningful reports or pivot tables.
  3. Excel pivot tables: data in an Excel pivot table in which the user is free to determine the rows, columns and filters. The pivots generated by the application have a default layout that can be altered and stored for future use. In most pivots there is a need to select a single Financial Plan to avoid double counting.
  4. Dashboards: management dashboards in PowerBI with predefined drill-down possibilities. This reporting possibility is not available  in FP&A 2.x yet but will be part of future releases. 

 

The reports available in FP&A will be briefly explained below.

Ending Balance delta

General report

Report type: Application report

Differences in Ending Balance between two Financial Plans

 

Users and Roles

General report

Report type: Application report

This report shows an overview of all Users and related User Roles per Entity, for the selected Entities. Filtering is possible on both Users and User Roles.

 

Biggest Projects

General report

Report type: Excel pivot

The report lists the top projects based on various criteria.

 

Consolidated Cash Flow

General report & Financial Plan report

Report type: Excel pivot

This report shows the structure of the Cash Flows both per period and cumulatively (consolidated).

 

Cash Flows per Entity

General report

Report type: Excel pivot

This report shows the structure of the Cash Flows both per period and cumulatively (single).

 

FP comparison: Cash Flow per Entity

General report

Report type: Excel pivot

This report shows the Cash Flow amounts per Entity (per period or cumulative) and allows for comparing these figures for different Financial Plans.

 

FP comparison: Consolidated Cash Flow

General report

Report type: Excel pivot

This report shows the Cash Flow amounts per Entity (consolidated) and allows for comparing these figures for different Financial Plans.

 

Ending Balance and Net Debt Position, consolidated

General report

Report type: Excel pivot

This report provides an overview of the Ending Balance liquidity and Net Debt Position for all Entities.

 

FP comparison: Ending Balance and Net Debt Position, consolidated

General report

Report type: Excel pivot

This report provides an overview of the Ending Balance liquidity and Net Debt Position for all Entities, and allows for comparing these figures for different Financial Plans. The report takes into account the positions of the underlying Entities.

 

Ending Balance and Net Debt Position, Entity only

General report

Report type: Excel pivot

This report provides an overview of the Ending Balance liquidity and Net Debt Position for all Entities, not taking into account the positions of the underlying Entities.

 

FP comparison: Ending Balance and Net Debt Position, Entity only

General report

Report type: Excel pivot

This report provides an overview of the Ending Balance liquidity and Net Debt Position for all Entities, and allows for comparing these figures for different Financial Plans. This report does not take into account the positions of the underlying Entities.

 

Profit & Loss per Entity

General report

Report type: Excel pivot

Profit & Loss per period and cumulative (entity)

 

Consolidated Profit & Loss

General report

Report type: Excel pivot

Profit & Loss per period and cumulative (consolidated)

 

FP Comparison: Profit & Loss per Entity

General report

Report type: Excel pivot

Comparison of Profit & Loss of two Financial Plans per Entity


FP Comparison: Consolidated Profit & Loss

General report

Report type: Excel pivot

Comparison of Profit & Loss of two Financial Plans consolidated

 

VAT report

Financial Plan report

Report type: Application report

This report provides an overview of the VAT amounts per year, quarter or month and how these amounts are built up from the various cost lines.

 

Cash Flow overview including positions

Financial Plan report

Report type: Application report

This report provides an overview of the entire cash flow including the liquidity positions and net debt. A detailed overview is available for Reaforce projects.

 

Share Capital

Financial Plan report

Report type: Application report

This report provides an overview of entered amounts on Share Capital or Dividend. The report compares amounts for Subsidiary and Parent Entities and indicates when expected amounts do not match (missing or incorrect amounts).

 

Notes

Financial Plan report

Report type: Application report

This report provides an overview of the Notes entered on all selected Entities.

 

Workflow status rapport

Financial Plan report

Report type: Application report

This reports shows the workflow status for all Financial Plans of Entities within the Enterprise.

 

Financial ratio-analysis

Financial Plan report

Report type: Excel pivot

This reports shows the KPIs related to the Cash Flow, Profit & Loss account and the Balance Sheet for the Financial Plan. An explanation of the KPIs can be found in section 12.1

 

Vertical analysis

Financial Plan report

Report type: Excel pivot

This report shows the relative mutual relationships between the Balance Sheet and the Profit & Loss items.

 

Horizontal analysis

Financial Plan report

Report type: Excel pivot

This report shows the relative interrelations of the years for the Balance Sheet and the Profit & Loss items. 

 


12.1 Explanation of KPI’s

Below is an explanation of the KPIs shown in the Financial Ratio Analysis report.

 

A. Liquidity indicates to what extent a company can meet its current payment obligations. 

  1. Current ratio provides insight into whether the (short-term) debts can be paid from the current assets. The calculation is as follows: 

Current ratio = Current assets / Short-term liabilities


Current assets = Inventories + Work in progress + Other current assets + Cash and  cash equivalents.

 

Short-term liabilities = Short-term debt + Dividends payabe

 

  1. Quick ratio. The quick ratio also indicates the extent to which a company is able to pay (short-term) debts from its current assets. Only in the case of the quick ratio, the inventories do not count, because you cannot immediately (entirely) convert them into money. The calculation is as follows:

Quick ratio = (Current assets - Inventories) / Short-term liabilities


Current assets = Inventories + Work in progress + Other current assets + Cash and  cash equivalents.

 

Short-term liabilities = Short-term debt + Dividends payabe

 

  1. Cash ratio provides insight into whether the (short-term) debts can be paid from the cash and cash equivalents. The calculation is as follows:

Cash ratio = Cash and cash equivalents / Short-term liabilities


Short-term liabilities = Short-term debt + Dividends payabe

 

  1. Net working capital to assets = = Net working capital is the capital you work with on a daily basis. It is the difference between the current assets and the Short-term liabilities on the balance sheet of a company. This amount is divided by the total assets. The calculation is as follows:

Net working capital = (Current assets -/- Short-term liabilities)/Assets

 

Current assets = Inventories + Work in progress + Other current assets + Cash and  cash equivalents.

 

Short-term liabilities = Short-term debt + Dividends payable

 

  1. Operating cash flow ratio = The operating cash flow ratio indicates how many times the short-term debt can be paid off with the cash flow from operating activities. The calculation is as follows:

            Operating cash flow ratio = Cash flow from operating activities / Short-term liabilities 


            Short-term liabilities = Short-term debt + Dividends payable


B. Solvency of a company provides insight into the extent to which a company can meet its payment obligations in the long(er) term. This ratio also shows the extent to which a company is dependent on creditors. Solvency is actually the ratio between your equity and the capital you need.


  1. Total debt ratio = This ratio represents the ratio between Total Debt and Total Assets. The calculation is as follows:

Total debt ratio =(Assets -/- Equity)/Assets

 

  1. Debt-equity ratio = This ratio shows the ratio between Total Debt and Equity. You calculate this ratio as follows:

Debt equity ratio = Total Debt / Equity

 

Total Debt = Dividends payable + Long-term Debt  + Short-term debt

 

  1. Equity multiplier = This ratio represents the ratio between Total Assets and Equity. The calculation is as follows:

Equity multiplier = Assets / Equity  

 

  1. Long-term debt ratio = This ratio indicates the ratio between Long-term debt and Total assets. You calculate this ratio as follows:

Long- term debt ratio = Long-term debt / (Long-term debt + Equity)

 

  1. Interest coverage ratio = This ratio shows the ratio between EBIT and Financing Interest. The calculation is as follows:

Interest coverage ratio = EBIT/Interest

 

EBIT = Earnings before interest and taxes

 

C. Turnover = The Turnover shows the total amount of the sales.


  1. Asset turnover = This ratio shows the ratio between the Net sales and the Assets. The calculation is as follows:

Asset turnover = Net sales / Assets

 

D. Profitability ratios = The profitability ratios show whether a company is financially healthy or not.


  1. Gross (Profit) Margin% = Here the Gross Profit (added value) is compared to the turnover. The calculation is as follows:

Gross Profit Margin = (Added value / Net sales) x 100%

 

Added value = Net sales -/- Cost of sales

 

  1. Operating Margin % = Here the EBIT is compared to the Net sales. The calculation is as follows:

Operating Margin = (EBIT / Net sales) x 100%


  1. Profit margin % = Provides insight into how well a company can convert net sales into profit. The net profit (Result after tax) is set off against the Net sales. The calculation is as follows:

Net Earnings margin = (Net Earnings / Net sales) x 100%

 

Net Earnings = Net sales -/- Cost of sales -/- Operating expenses -/- Interest -/- Corporate Income Tax.

 

  1. Return on Assets (ROA)% = ( Net Earnings / Assets ) x 100%
  2. Return on Equity (ROE) % = (Net Earnings / Equity) x 100%