| We are able to pay our bills | current ratio (current assets / current liabilities) |
| We have diversified revenues | $ revenue by source |
| # customers accounting for x% of sales | |
| % revenue by source | |
| % total revenue by top 3 customers | |
| We have extra funds to manage future shortfalls | accumulated annual surplus (operating reserve) |
| We have sufficient financial return on the capital we invest | return on Investment (for specific capital investment) |
| return on assets (net profit / total assets) | |
| We manage our debt | debt/asset Ratio |
| We are increasing the number and value of donors and partners | anecdotes/ quotes of “grant funding highlights” |
| # donors/partners | |
| $ donations | |
| $ / donor | |
| We cover all of our costs with the sales revenue that we receive | % net margin (net profit ÷ Sales x 100; net profit = sales - total expenses) |
| We cover the cost of sales from the sales revenue | % gross margin (gross profit ÷ sales x 100) |
| We maximize profits by product/service | change in profit margin by product/service (or graph which breaks out time periods) |
| We maximize revenues and control costs to increase profits | $ revenue by product/service |
| Break out of revenue/cost structure from Income Statement | |
| We maximize revenues and control costs to increase profits | change in revenue by product/service (or graph which breaks out time periods) |
| We earn sufficient income from the business and can meet any shortfall from other sources | business cost recovery ratio (business costs/sales revenue). Business costs are net of social costs to directly support the mission |
| % revenue from sales | |
| We enable our parent organization to be more financial sustainable | list of the use(s) of surplus generated |
| $ value of revenues (and/or profit) generated for non-profit parent organization |
You may also be interested in the following DV tools, resources and blogs on the DV website:
Financial Intelligence for Social Enterprises
Understanding Financial Success: Three Key Questions for Social Enterprises (blog)