- Average Revenue Per Transaction
- Debt Burden Percentage
- Direct Costs % to Revenue
- Labour Cost Per Unit
- Materials Cost Per Unit
- Stock Turn
- Top Three Cost of Sales
- Units Manufactured
- Units Per Transaction

**Explanation:** Shows the revenue per individual transaction, as a monthly average.

**Formula:** Trading revenue / Sales - transactions

**Report codes used:** REV.TRA, SAL.TRA

**Explanation:** Measures the cost of servicing debt. This calculates the interest expense as a percentage of overall expenses, less cost of sales.

**Formula**: (Interest Expense / (Total Expenses - Cost of Sales)) * 100

**Report codes used:** EXP.INT, EXP, EXP.COS

**Explanation: **Shows direct wages costs and material costs as a percentage of trading revenue.

**Formula**:

- Direct Wages: Direct Wages / Trading Revenue * 100,
- Materials: (Cost of goods sold - Direct Wages) / Trading Revenue * 100

**Report codes used:** EXP.COS.WAG, EXP.COS, REV.TRA

**Explanation: **Measures the cost of labour per unit of output.

**Formula:** Direct Wages / Volume

**Report codes used:** EXP.COS.WAG, OPR.VOL

**Explanation:** Measures the cost of materials per unit of output.

**Formula:** (Cost of Goods Sold - Direct Wages) / Volume

**Report codes used:** EXP.COS, EXP.COS.WAG, OPR.VOL

**Explanation**: Shows the number of times stock is sold or used in a time period (per month). A low turnover may point to overstocking, obsolescence, or deficiencies. A high turnover may indicate inadequate inventory levels, which can lead to a loss in business.

**Formula:** Purchases / Average Closing Inventory

**Report codes used:** EXP.COS.PUR, ASS.CUR.INY

**Explanation: **Shows the top three cost of sales accounts individually. Values for all other cost of sales accounts appear as 'Other'.

**Formula:** Cost of sales [YTD]

**Report codes used:** EXP.COS

**Explanation: **Shows the total number of units manufactured, taken from the 'Volume' non-financial account.

**Formula:** Volume

**Report codes used:** OPR.VOL

**Explanation: **Measures the average number of items that customers are purchasing per transaction.

**Formula:** Items sold / sales transactions

**Report codes used:** SAL.ITE, SAL.TRA

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