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.
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.
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