Roadmap

Activity-Based Budget & 3-Way Reconciliation
ActivityBudget ($K)Actual ($K)Variance ($K)Var %
Funding3 activities
Raise equity capitalCF
$00.0%
Raise debt capitalCF
——
Repay debtISCF
$4—
Subtotal — Funding$500$504$40.8%
People3 activities
Hire staff
——
Remunerate staff (base salary)ISCF
$21.7%
Reward staff (commission & bonus)ISCF
$(3)(20.0%)
Subtotal — People$135$134$(1)(0.7%)
Product5 activities
Develop productISCF
$(2)(5.0%)
Define product selling prices
——
Continuous product improvementISCF
$210.0%
Capital expenditureCF
$516.7%
Depreciation & amortisationISCF
$00.0%
Subtotal — Product$95$100$55.3%
Revenue Engine7 activities
Spend on marketingISCF
$58.3%
Obtain leadsISCF
——
Leads
400380-20(5.0%)
Convert leads to opportunities
——
Opportunities
8072-8(10.0%)
Close opportunities
——
Deals Won
1614-2(12.5%)
Earn revenue (new customers)ISCF
$(15)(7.5%)
Service new and existing customersISCF
$(2)(3.3%)
Retain customersISCF
$(1)(6.7%)
Subtotal — Revenue Engine$335$322$(13)(3.9%)
Operations3 activities
Incur general expensesISCF
$28.0%
Pay for all activitiesCF
——
Collect receivablesCF
——
Subtotal — Operations$25$27$28.0%
Finance & Reporting7 activities
Record and track all activities
——
Tax provisionISCF
$(2)(20.0%)
Report unit economics
——
Opening ARR
$00.0%
New ARR (new customers)
$(15)(7.5%)
Expansion ARR (upsell)
$(2)(6.7%)
Churned ARR (cancellations)
$213.3%
Subtotal — Finance & Reporting$2,255$2,238$(17)(0.8%)
Budget
Actual
Variance
Revenue
$200
$185
$(15)
Cost of Revenue
$(60)
$(58)
$2
Gross Profit (70.0% / 68.6%)
$140
$127
$(13)
Operating Expenses
Salaries & Wages
$(120)
$(122)
$(2)
Commissions & Bonuses
$(15)
$(12)
$3
Marketing
$(60)
$(65)
$(5)
R&D
$(60)
$(60)
$0
Admin & Other
$(40)
$(41)
$(1)
EBITDA
$(155)
$(173)
$(18)
Depreciation & Amortisation
$(5)
$(5)
$0
EBIT
$(160)
$(178)
$(18)
Interest
$0
$(4)
$(4)
PBT
$(160)
$(182)
$(22)
Tax
$(10)
$(8)
$2
Net Profit
$(170)
$(190)
$(20)
Marketing ROI
3.3x
Budget 3.3x
Actual 2.8x
Revenue / Marketing Spend — Target: >3x
Gross Margin
70.0%
Budget 70.0%
Actual 68.6%
Gross Profit / Revenue — SaaS benchmark: >60%
Operating Cash Conversion
N/A
Budget N/A
Actual N/A
N/A — growth phase (negative EBITDA)
Revenue Growth (MoM)
—
Budget —
Actual —
(Current - Prior) / Prior Revenue
ARR & Pipeline
Closing ARR
$2,215
Budget $2,215
Actual $2,196
Opening + New + Expansion − Churn
Net New ARR
$215
Budget $215
Actual $196
New + Expansion − Churn ARR
Churn Rate
0.8%
Budget 0.8%
Actual 0.9%
Churned ARR / Opening ARR — SaaS benchmark: <2%
Pipeline Conversion
4.0%
Budget 4.0%
Actual 3.7%
Deals Won / Total Leads

Period Trends

Revenue — Budget vs Actual

Net Profit — Budget vs Actual

Cash Flow by Category

Gross Margin %

ARR Bridge — Budget vs Actual ($K)

Pipeline Funnel — Budget vs Actual (count)