Important KPIs — Your Performance Tracking Cheat-Sheet

Financial:

1. Earnings before interest and taxes (EBIT)
2. Economic value added (EVA)
3. Contribution margin
4. Liquidity ratio
5. Interest coverage Ratio
6. Days in accounts receivables
7. Net cash flow
8. Gross profit margin = gross profit/sales
9. Transactions error rate = Number of errors/number of transactions

Retail:

1. Rent p.u.s = (Rent per sqft)/(sales per sqft)
2. Maintenance p.u.s = (Maintenance per sqft)/(sales per sqft)
3. Employee p.u.s = (Number of employees*number of stores*avg salary)/sales
4. Delivery p.u.s = (Delivery Cost/sales) ; Delivery Cost = Number of trips*price per trip
5. Same-Store Sales Growth
6. Footfall per store
7. Average purchase value
8. Average items sold per transaction

Agriculture:

1. Cutting Cycle = number of times the produce is harvested each year
2. Crop density = number of crops or plants per sqmt
3. Yield per sqmt = (Number of crops or plants/sqmt.)*(yield in weight/crop)
4. Input per unit = (Water/yield) + (fertilizers or chemicals/yield) + (fuel/yield) + (employee cost/yield) + (electricity/yield)

Supply Chain:

1. On-time delivery = number of deliveries on time/total delivery
2. Inventory to sales ratio (ISR) = Average Inventory/Sales
3. Slow-moving stock = SKUs that have not shipped in a certain amount of days (eg 90 or 180 or more)
4. Inventory carrying rate
5. Stock rotations = COGS/Avg Inventory
6. Freight cost per tonne shipped
7. Days sales of inventory (DSI) = (Avg Inventory/COGS) * 365
8. Perfect order delivery rate = Number of perfect orders/total
9. Supplier on-time delivery = supplier on-time deliveries/total
10. Inventory Turnover = COGS/Avg Inventory
11. Units per transaction
12. Inventory Accuracy Ratio = actual inventory in storage/inventory in your records
13. Rate of return
14. Percentage of out of stock items
15. Back-order rate = number of back-orders aka pending orders/total, at any given point

Healthcare/Hospital:

1. Average length of stay
2. ER Occupancy Ratio
3. Time to Healthcare Service = avg waiting time per patient
4. Lab Turnaround Time = avg time taken by a test to be processed

Call Center:

1. Call completion rate = number of calls completed per day or hour
2. Agent utilization = % or number of agents on call at any given time
3. Answer seizure ratio (ASR) = total number of answered calls/total number of calls
4. First call resolution rate = % queries resolved in the first call
5. Speed of answer (SA) = average time taken by a customer to reach an agent
6. Call handling time = average time-length of a call
7. Call drop rate (CDR) = % of calls dropped due to technical reasons
8. First contact resolution rate = queries resolved in the first call
9. Sales per agent = sales/number of agents [if the call center is for sales]
10. Waiting to Active Calls = Number of callers waiting/number of calls active
11. Cost per call = total direct costs associated with calls/number of calls
12. Peak hour traffic = number of calls/minutes or hours
13. Interactions routed properly = interactions routed to relevant agents/total calls

SaaS (or any subscription-based company):

1. LTV for customer = (average payment) * (gross margin) * (number of periods of payment)
2. LTV for company = (Monthly RPU)*(Gross Margin/Churn)
3. CAC = marketing expense/number of converted customers
4. MRR or ARR = (number of recurring customers) * (average payment received per customer per month or year)
5. Churn Rate = % of customers who discontinue availing services/products from the company
6. Expansion Rate = %of new customers acquired in a time period — % churn
7. Growth in MRR or ARR
8. Cash burn rate = Cash Resources/(Outflow — Inflow)
9. Cash burn time = Cash resources/(cash burnt per month)

HR:

1. Span of Control = average number of subordinates under one manager
2. Gender Ratio
3. Ethnic Mix
4. Employee Turnover = number of employees who left/total number of employees
5. Applications per Vacancy
6. Cost per hire

Insurance:

1. Premium Received Growth
2. Policies Sold Growth
3. Claims Ratio = Total claims per period/total premium received over the same period
4. Average cost per claim = total cost of claims per month/number of claims
5. Average time to settle a claim = total number of days taken to settle all claims/number of claims
6. Claim Approval Ratio = Claims approved (INR)/Claims requested (INR)

Construction:

1. Actual Construction Time vs Planned Time
2. Actual Construction Hours per day vs Planned
3. % of activities starting on time
4. Work Intensity = manhours per sqmt
5. Cost per KM; planned vs actual

Mining, Oil & Gas Extraction:

1. Drilling Rigs utilisation rate (Oil & Gas)
2. Total Reserve Size
3. Cost of opening one drilling rig
4. Cost of operating one drilling rig
5. Ratio of actual recovery to projected metallurgical study
6. Ratio of target metal to rock extracted
7. Ratio of impurities in ore (actual vs projected)
8. Quantity extracted per day, per cycle
9. Incidence rate (accidents per day)
10. Average loading time
11. Average number of dumps per hour/day/week/month
12. Average number of loads per hour/day/week/month
13. Average payload
14. Average swing time
15. Time between cycles
16. Cycle time

Media, Entertainment, Newspapers etc:

1. Ease of reading (newspapers or news)
2. % of book titles in profit
3. Avg subscription package
4. Avg period for which a customer subscribes
5. Profit per TV hour
6. Profit per newspaper edition
7. Profit per movie

Real Estate, Rent & Lease:

1. Avg time taken by property to sell
2. % vacancies (any kind of properties)
3. % late rent payments
4. % of tenant evictions due to late rents
5. Avg lease period
6. Maintenance per unit property
7. Repairs per unit property
8. Avg properties managed by one manager
9. Avg cancellation by tenants
10. Avg time for re-letting
11. Avg fee per property sale
12. % difference between asking and selling price of properties
13. Floor Space Index

Telecom:

1. ARPU
2. Service Downtime
3. Call drop rate
4. Subscriber Acquisition Cost
5. Point of Interconnection Congestion Rate
6. Spectrum Charges as % of revenue
7. Licence fee as % of revenue
8. InterConnect Cost as % of revenue
9. Data (in GBs) consumed per user vs offered
10. Call Setup Success Rate

Utilities:

1. Own generation as % of total power
2. % of power purchased through long term purchase agreements
3. % of power purchased through spot market
4. % extra generation
5. Number of connections or customers
6. Revenue per connection
7. % Outages
8. Transmission & Distribution losses
9. % leakage or theft
10. Residential or commercial or industrial power sales as % of total
11. Hydro or coal or nuclear or solar or wind power generation as % of total
12. Repair requirements as % of total
13. Maintenance expense per customer
14. Equipment failure rate
15. Corrective vs Preventive maintenance
16. Peak demand

The list is never-ending, however, I will keep on adding important KPIs as I find them. Thank you!