Data Library
KPI Definitions
The metrics the platform computes — these are the exact definitions the Reports engine evaluates, deterministic and auditable, computed from the materialized snapshot and never estimated. Conventions (who counts, boundary rules, denominators) are stated on each metric.
26 metrics
| Definition | Formula | ||
|---|---|---|---|
| Cost of Revenue | Cost of Goods Sold — the direct cost of delivering revenue, kept apart from Opex so gross margin is correct. Quarterly/yearly values sum the months. | sum(amount where account_type in Cost of Goods Sold) · sum of months | Rollup |
| Gross Margin % | Gross Profit ÷ Revenue — the share of the top line left after cost of revenue. Null when there is no revenue. | Gross Profit ÷ Revenue | Ratio |
| Gross Profit | Revenue − Cost of Revenue. What’s left of the top line after the direct cost of delivering it. | Revenue − Cost of Revenue | Formula |
| Net Burn | Total Expenses − Total Income — the operating cash the company consumes in a period. Positive = burning (spending more than it earns); negative = cash-flow positive. The inverse of Net Income; the basis for runway. | Total Expenses − Total Income | Formula |
| Net Income | Total Income − Total Expenses — the bottom line. Reconciles to the P&L net income the platform verifies against QuickBooks each sync. | Total Income − Total Expenses | Formula |
| Net Margin % | Net Income ÷ Total Income — the share of income that reaches the bottom line. Null when there is no income. | Net Income ÷ Total Income | Ratio |
| Operating Expenses | Operating expenses (QBO Expense-type accounts) — the cost of running the business, excluding Cost of Revenue and Other Expense. The sibling of COR under Total Expenses. | sum(amount where account_type in Expense) · sum of months | Rollup |
| Other Expense | Non-operating expense (interest, one-offs) — outside COR and Opex. | sum(amount where account_type in Other Expense) · sum of months | Rollup |
| Other Income | Non-operating income (interest, one-offs) — Total Income minus operating Revenue. | sum(amount where account_type in Other Income) · sum of months | Rollup |
| Revenue | Operating revenue — sum of Income-type account activity (excludes Other Income). The top line and the gross-margin base. Quarterly/yearly values sum the months. | sum(amount where account_type in Income) · sum of months | Rollup |
| Total Expenses | Sum of all Cost of Goods Sold, Expense, and Other Expense account activity in the period (positive = spend). Sweeps in COR, Opex, and Other Expense together — not Opex alone. Ties to the P&L expense total. Quarterly/yearly values sum the months. | sum(amount where account_type in Cost of Goods Sold, Expense, Other Expense) · sum of months | Rollup |
| Total Income | Sum of all Income and Other Income account activity in the period, at QBO’s natural sign (revenue positive; refunds/contra-revenue negative). Ties to the P&L income total. Quarterly/yearly values sum the months. | sum(amount where account_type in Income, Other Income) · sum of months | Rollup |
| Accounts Payable | Ending A/P — money the company owes vendors, at period end. | sum(ending where account_type in Accounts Payable) · period end | Rollup |
| Accounts Receivable | Ending A/R — money owed to the company by customers, at period end. | sum(ending where account_type in Accounts Receivable) · period end | Rollup |
| Cash | Ending balance of all Bank accounts at period end. | sum(ending where account_type in Bank) · period end | Rollup |
| Current Assets | Cash, A/R, and other current assets at period end — the current ratio / working-capital base. | sum(ending where account_type in Bank, Accounts Receivable, Other Current Asset) · period end | Rollup |
| Current Liabilities | A/P, credit cards, and other current liabilities at period end. | sum(ending where account_type in Accounts Payable, Credit Card, Other Current Liability) · period end | Rollup |
| Total Assets | Ending balance of every asset account at period end. Ties to QBO’s Total Assets. | sum(ending where account_type in Bank, Accounts Receivable, Other Current Asset, Fixed Asset, Other Asset) · period end | Rollup |
| Total Liabilities | Ending balance of every liability account at period end. Ties to QBO’s Total Liabilities. | sum(ending where account_type in Accounts Payable, Credit Card, Other Current Liability, Long Term Liability) · period end | Rollup |
| Working Capital | Current Assets − Current Liabilities at period end — the short-term liquidity cushion. | Current Assets − Current Liabilities | Formula |
| Attrition Rate | Trailing 12-month terminations ÷ trailing 12-month average headcount, as of each period end — the annualized attrition figure. Shows no value until 12 full months of data exist (a shorter window would misstate the annual rate). Quarterly/yearly views show the trailing-12 rate as of the period’s last month. | trailing 12-mo sum(Terminations) ÷ trailing 12-mo avg(Headcount) | Ratio |
| Headcount | Employees active at period end. An employee whose end date falls in a month — including its last day — is excluded from that month’s headcount and counted as that month’s termination. Contractors and employees on leave are included; slice by employment type for variants. Quarterly/yearly value is the last month’s. Headcount is FTE-weighted: a 0.5-FTE employee counts as 0.5; with no FTE data every employee is 1.0 and this is a whole-person count. | sum(fte where active_at_month_end) · period end | Rollup |
| Headcount Rollforward | Beginning headcount + New Hires − Terminations = Ending headcount, per period. Beginning and Ending derive from the Headcount metric; any gap appears as an explicit Unexplained row (a data signal, never absorbed). | beginning + New Hires − Terminations = ending | Rollforward |
| Headcount vs Last Year | Percent change in Headcount versus the same period one year earlier. Null when no prior-year data exists. | (Headcount − Headcount 1 year ago) ÷ prior | vs prior period |
| New Hires | Employees whose hire date falls in the period. Quarterly/yearly value sums the months. | count(rows where is_new_hire) · sum of months | Rollup |
| Terminations | Employees whose end date falls in the period (an end date on the last day of a month counts in that month). Quarterly/yearly value sums the months. | count(rows where is_termination) · sum of months | Rollup |