Financial Performance

One review sheet per family. Phase 1 first, phase 2 visibly inactive below.

Review owner: Sales DirectorOpen period: Aug 2026Data debt: 7/11 extractable today

Phase 1 — reviewed now

KPI	Type	Cadence	Owner	Source	Status	Trend
Revenue vs Budget Primary measure of annual-plan delivery	Lagging	Monthly	Sales Director	Available SAP	Amber Computed from ≥100%	-0.6
Revenue Growth YoY Measures growth versus prior year	Lagging	Monthly	Sales Director	Available SAP	Green Computed from ≥ budget growth	+0.2
Gross Margin € Measures absolute profitable growth	Lagging	Monthly	Sales Director	Available SAP	Green Computed from ≥ budget	+1
Gross Margin % Measures quality of revenue and margin rate	Lagging	Monthly	Sales Director	Available SAP	Red Computed from ≥ budget	0
ASP vs Budget Makes price erosion or price delivery visible	Lagging	Monthly	Pricing	Available SAP	Green Computed from ≥ budget	+3.2
Volume Separates volume impact from price and mix	Lagging	Monthly	Sales Director	Available SAP	Green Computed from ≥ budget	+6.5
Mix Improvement Shows portfolio and customer-mix quality — promoted to P1: currently unmanaged	Lagging	Monthly	Global Marketing	Partial SAP	Amber Computed from ≥ +1 pt YoY	-0.2
DSO Cash conversion; material overdue exposure in NAM and Asia	Lagging	Monthly	Finance / Sales Dir.	Available SAP	Amber Computed from ≤ target	+1.5

Phase 2 — not yet deployed

Visible so the roadmap is legible, inactive so it cannot be reviewed.

KPI	Priority	Cadence	Source	Verdict	Agreed band
EBITDA Contribution by zone Lets a Sales Director see the P&L impact of their zone	P2	Quarterly	To build SAP	Phase 2	≥ budget / -10% to budget / < -10%
Inventory Cover (days) Working-capital discipline; part of the equity story	P2	Monthly	Partial SAP	Phase 2	≤ target / +1 to +10 days / > +10 days
Price Realization Tracks execution of planned pricing and predicts margin pressure	P2	Monthly	Partial Pricifier	Phase 2	≥ 90% / 70–90% / < 70%