(Revenue − COGS) ÷ Revenue × 100

Percentage of revenue remaining after deducting cost of goods sold (COGS). Standard GAAP profitability measure.

(Revenue − Total Costs) ÷ Revenue × 100

Percentage of revenue remaining after all operating costs, taxes and interest. Bottom-line profitability.

Revenue − OpEx

Earnings Before Interest, Taxes, Depreciation and Amortisation. Operational cash generation proxy.

(Revenue − OpEx) ÷ Revenue × 100

EBITDA expressed as a percentage of revenue.

Total Outflow

Monthly net cash outflow. How much cash the business consumes each month.

Cash Balance ÷ Monthly Burn

How many months the business can operate at current burn before running out of cash.

(Current − Prior) ÷ Prior × 100

Period-over-period revenue growth. MoM or YoY depending on context.

Salary + Benefits + Overhead

True cost of an employee or resource including salary, benefits, taxes, and overhead allocation.

Fully Loaded Cost ÷ Capacity Hours

Fully loaded monthly cost divided by monthly capacity hours. True cost per billable hour.

Total Cost ÷ Total Hours

Average cost per hour across a team or project. Total cost divided by total hours worked.

Total Cost ÷ Headcount

Average total cost per full-time equivalent employee.

Human Cost ÷ Total Tasks

Total human assignment cost for a project divided by the number of tracked tasks across all WBS clusters. Measures delivery efficiency at the project grain — lower is more efficient for equivalent output.

Employee Cost ÷ Tasks Assigned

A person's assignment cost on a project divided by the number of tasks assigned to them. Measures how efficiently an individual converts payroll spend into discrete deliverables.

Assigned Hours ÷ Capacity Hours × 100

Percentage of available capacity that is assigned to billable or productive work.

(Capacity − Assigned) ÷ Capacity × 100

Percentage of available capacity that is unassigned. Inverse of utilization.

Idle Hours × Hourly Cost

Cost of idle/unassigned capacity. Idle hours multiplied by fully loaded hourly rate.

Revenue ÷ Headcount

Revenue generated per full-time equivalent employee. Key productivity and scaling measure.

Output Units ÷ Total Hours

Units of measurable output produced per hour worked. Productivity efficiency ratio.

(Contract Value − Assignment Cost) ÷ Contract Value × 100

Revenue-referenced project margin (KPI #1 of 2). Formula: (contract_value − assignment_cost) / contract_value × 100. Revenue source: projects.contract_value (agreed contract). Cost: SUM of hourly assignment cost from employees.cost_rate_monthly. Correctness floor: zero-cost or zero-assignment projects → null (never +100%). Use to assess how much of the contracted revenue survives direct delivery cost. Independently verified by the numbers agent (margin.contract verifier).

(Resolved Revenue − Burden-Loaded Cost) ÷ Burden-Loaded Cost × 100

Cost-referenced org-level profitability (KPI #2 of 2). Formula: (resolved_revenue − burden_loaded_cost) / burden_loaded_cost × 100. Revenue source: Zoho actuals → resolver → contract_value fallback (full revenue-precedence pipeline). Cost basis: fully-loaded employee cost from employee_cost_monthly (payroll snapshot + opex attribution). Use to assess return on every dollar of fully-loaded cost deployed. Currently verified at employee grain via performance.profitability verifier. Project-grain verifier deferred: requires estimated_revenue population in assignments.

(Budget − Actual) ÷ Budget × 100

How far actual spend deviates from budget. Negative = over budget, positive = under budget.

Actual Cost ÷ Elapsed Months

Average monthly cost consumption on a project. Actual cost divided by elapsed months.

Remaining Scope % × Total Budget

Projected remaining cost to finish the project based on scope remaining and budget.

Completed Tasks ÷ Elapsed Days

Rate of task or work item completion. Completed items per day over the measurement window.

On-Time ÷ Total × 100

Percentage of deliverables completed by or before their due date.