Download the sample files below to open them directly in Excel. The preview table shows the KPI data — the Excel files include both the KPI worksheet and the Accounting Simulation journal and P&L.
Free sample files — open directly in Excel:
| KPI | Benchmark | Unit | FY 2026 YTD | M01 | M02 | M03 | M04 | M05 | M06 | M07 | M08 | M09–M12 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Section 1 — Profitability | ||||||||||||
| Revenue | — | CHF | 26'340'357 | 0 | 4'438'569 | 5'152'689 | 5'136'921 | 4'656'303 | 3'960'401 | — | — | — |
| Revenue Growth MoM | > 0% | % | — | — | 16.1% | -0.3% | -9.4% | -14.9% | — | — | — | — |
| Gross Profit | — | CHF | 8'357'184 | -1'520 | 1'418'749 | 1'620'790 | 1'620'733 | 1'484'127 | 1'274'584 | — | — | — |
| Gross Profit Margin | 35–55% | % | 31.7% | — | 32.0% | 31.5% | 31.6% | 31.9% | 32.2% | — | — | — |
| EBITDA | — | CHF | 3'513'753 | -754'903 | 623'676 | 824'463 | 794'925 | 703'095 | 497'637 | — | — | — |
| EBITDA Margin | 10–20% | % | 13.3% | — | 14.1% | 16.0% | 15.5% | 15.1% | 12.6% | — | — | — |
| EBIT | — | CHF | 1'667'977 | -1'128'971 | 249'607 | 451'020 | 421'482 | 329'669 | 124'211 | — | — | — |
| EBIT Margin | 5–15% | % | 6.3% | — | 5.6% | 8.8% | 8.2% | 7.1% | 3.1% | — | — | — |
| Net Profit | — | CHF | 1'244'572 | -1'010'962 | 159'866 | 331'633 | 307'812 | 231'682 | 58'224 | — | — | — |
| Net Profit Margin | 3–8% | % | 4.7% | — | 3.6% | 6.4% | 6.0% | 5.0% | 1.5% | — | — | — |
| COGS / Revenue | 45–65% | % | -67.7% | N.A. | -68.0% | -68.5% | -68.4% | -68.1% | -67.8% | — | — | — |
| OPEX / Revenue | < 25% | % | -28.5% | — | 28.4% | 24.3% | 25.1% | 26.7% | 31.2% | — | — | — |
| Section 2 — Returns & Leverage | ||||||||||||
| ROE | 10–20% | % | 2.1% | -11.6% | -4.9% | -2.0% | -0.6% | 0.0% | 0.1% | — | — | — |
| ROA | 5–10% | % | 5.7% | -2.8% | -2.3% | -1.4% | -0.6% | 0.1% | 0.2% | — | — | — |
| ROCE | > 10% | % | 11.8% | -3.4% | -2.6% | -1.3% | 0.0% | 1.0% | 1.4% | — | — | — |
| ROIC | > WACC | % | 10.1% | -2.9% | -2.2% | -1.1% | 0.0% | 0.9% | 1.2% | — | — | — |
| WACC | — | % | 0.49% | 0.44% | 0.43% | 0.44% | 0.44% | 0.45% | 0.45% | — | — | — |
| Debt-to-Equity | 1.0–2.5x | x | 2.15 | 2.80 | 2.86 | 2.83 | 2.76 | 2.64 | 2.57 | — | — | — |
| Berry Ratio | > 1.0x | x | 1.21 | -0.00 | 1.13 | 1.29 | 1.26 | 1.20 | 1.03 | — | — | — |
| Section 3 — Liquidity | ||||||||||||
| Current Ratio | 1.2–2.0x | x | 0.92 | 0.57 | 0.65 | 0.68 | 0.71 | 0.69 | 0.70 | — | — | — |
| Quick Ratio | > 0.8x | x | 0.64 | 0.21 | 0.27 | 0.30 | 0.33 | 0.27 | 0.25 | — | — | — |
| Net Working Capital | > 0 | CHF | -1'011'562 | -4'348'468 | -4'168'085 | -3'758'706 | -3'432'798 | -3'183'005 | -3'108'509 | — | — | — |
| Overdraft drawn | — | CHF | 0 | 0 | 137'630 | 480'140 | 417'222 | 0 | 0 | — | — | — |
| Section 4 — Working Capital Efficiency | ||||||||||||
| Days Sales Outstanding (DSO) | 30–45 | days | — | — | — | — | — | — | — | — | — | — |
| Days Payable Outstanding (DPO) | 30–60 | days | — | — | — | — | — | — | — | — | — | — |
| Sections 5–9: Cash Flow · Debt & Covenants · Operational · Income Statement Decomposition · DuPont | ||||||||||||
Remaining sections in the full version: