10 tested metrics/drivers that every Fractional CFO needs to know

August 28, 2024Blog

Discover the top ten essential metrics and drivers that empower fractional CFOs to optimize financial strategy and drive business success.


Fractional CFOs are indispensable for companies seeking high-level financial expertise without the full-time cost. To provide that expertise, they need access to accurate, real-time financial data across multiple entities or departments.

Archaic tools like Excel don’t meet these needs effectively, anymore.

So in order to tackle the increasing complexity of financial systems, Fractional CFOs need access to CFOtech – like Pluvo. Using Pluvo, fractional CFOs can create customized metrics and drivers that provide a clear, consolidated view of a company(s) financial health. 

In this article we outline ten essential metrics and drivers that every fractional CFO should consider implementing to optimize their financial strategies:

1. Revenue Growth Rate

Driver Name: Revenue Growth Rate

Purpose: Measure the growth rate of consolidated revenue across multiple entities or departments, providing insight into overall business performance.

Revenue Growth Rate = ((Current Period Consolidated Revenue - Previous Period Consolidated Revenue) / Previous Period Consolidated Revenue) * 100


2. Risk Exposure Index

Driver Name: Risk Exposure

Purpose: Quantify the level of financial risk by combining various risk factors (e.g., market volatility, credit risk, and operational risks) into a single index.

Risk Exposure Index = (Market Volatility Score + Credit Risk Score + Operational Risk Score) / 3

3. Operating Expense Ratio

Metric Name: Operating Expense Ratio

Purpose: Track the operating expenses as a percentage of revenue for each entity or department within the organization, helping to identify areas where cost management can be improved.

Operating Expense Ratio = (Operating Expenses / Revenue) * 100


4. Cash flow forecast

Metric Name: Cash Flow Forecast

Purpose: Provide a consolidated cash flow forecast that combines projections from all entities, helping to ensure sufficient liquidity for the entire organization.

Consolidated Cash Flow Forecast = SUM(Cash Inflows from All Entities) - SUM(Cash Outflows from All Entities)

5. M&A Scenario Impact

Driver Name: M&A Scenario Impact

Purpose: Evaluate the financial impact of potential mergers and acquisitions under different scenarios, enabling better strategic decisions.

M&A Scenario Impact = (Projected Revenue Increase from M&A - Estimated Costs of M&A) / Total Current Revenue

6. Compliance Score

Driver Name: Compliance Score

Purpose: Track and quantify the compliance status across all entities, ensuring that the company meets regulatory requirements and reduces the risk of non-compliance.

Compliance Score = (Number of Compliant Reports / Total Number of Required Reports) * 100

7. Working Capital Ratio

Metric Name: Working Capital Ratio

Purpose: Monitor the company’s ability to meet its short-term obligations across multiple entities, providing a consolidated view of financial health.

Working Capital Ratio = (Current Assets - Current Liabilities) / Current Liabilities

8. Consolidated Net Profit Margin

Metric Name: Net Profit Margin

Purpose: Calculate the net profit margin across all entities, giving a clear picture of overall profitability.

Net Profit Margin = (Consolidated Net Profit / Consolidated Revenue) * 100


9. KPI Dashboard for Strategic Growth

Driver Name: KPI Dashboard

Purpose: Track key performance indicators (KPIs) such as revenue per employee, customer acquisition cost, and churn rate across all entities, enabling data-driven growth strategies.

KPI Dashboard = SUM(Key Metrics such as Revenue per Employee, CAC, Churn Rate, etc.)

10. Strategic Initiative ROI

Metric Name: Strategic Initiative ROI

Purpose: Evaluate the return on investment for major strategic initiatives, such as new product launches or market expansion efforts, to ensure resources are allocated effectively.

Strategic Initiative ROI = (Revenue Generated from Initiative - Costs Incurred for Initiative) / Costs Incurred for Initiative

Implement these Metrics Effortlessly with Pluvo

Pluvo comes ready to implement all of these business drivers and financial metrics for instant reporting and highly customizable dashboards. With that alongside the automatic data sync to your accounting software of choice, Pluvo gives you unprecedented and unparalleled visibility into both your financial and operational health. 

Make the most of the tools that are available to you, and thank yourself later. Book a demo today! 🌧️

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