FP&A
Planning & Analysis
Plans are built from operational drivers, so changing one number recomputes everything it touches through one code path. Assumptions carry an owner, a source and a confidence.
Monthly revenue
$905.76K
Active customers × Average revenue per customer
Monthly payroll
$505.67K
Employees × Average loaded compensation ÷ 12
Monthly infrastructure COGS
$31.67K
Active customers × Infrastructure cost per customer
Customer acquisition cost
$3.81K
Advertising spend ÷ (Trial volume × Conversion rate)
Driver model
Move a driver and every dependent figure recomputes. Nothing here is typed in twice.
growth · +6/mo · drives Revenue, Support cost
growth · +74/mo · drives Revenue
growth · −0.8/mo · drives Active customers
retention · +0.2/mo · drives Active customers, Revenue
people · +1/mo · drives Payroll, Facilities, Software
people · +420/mo · drives Payroll
cost · −6/mo · drives COGS, Gross margin
market · +4,000/mo · drives New customers, CAC
market · −0.05/mo · drives Interest expense, Treasury yield
Downstream of Active customers
Dependency edges
customer_growth → revenue
growth_rate → revenue
churn_rate → revenue
pricing_change → revenue
pricing_change → churn_rate
revenue → cash_flow
salary_growth → payroll
payroll → cash_flow
inflation → opex
opex → cash_flow
cash_flow → runway
runway → hiring_capacity
hiring_capacity → capital_requirements
interest_rate → interest_expense
interest_expense → net_income
Assumption registry
Every assumption has an owner, a source, a confidence and an effective date. Unowned numbers do not enter a plan.
Customer growth rate · 4.1%/month
Trailing 6-month cohort actuals · Head of Revenue · effective 2026-07-01
72% confidence · base
Logo churn · 1.9%/month
Billing system cancellations · Head of Customer Success · effective 2026-07-01
81% confidence · base
Salary growth · 3.8%/year
Approved compensation policy · People Operations · effective 2026-01-01
90% confidence · base
General cost inflation · 2.9%/year
Published national index · Controller · effective 2026-01-01
60% confidence · base
Blended effective tax rate · 24.5%
Prior-year return plus advisor guidance · Controller · effective 2026-01-01
78% confidence · base
Borrowing rate · 7.4%
Lender term sheet · Treasury · effective 2026-08-01
95% confidence · base
List price increase · 5%
Pricing committee proposal · CEO · effective 2027-01-01
45% confidence · upside
Enterprise pipeline conversion · 18%
CRM stage history · Head of Revenue · effective 2026-09-01
52% confidence · base
Budget versions
Approved budgets are never overwritten. A change creates a new version that supersedes the old one.
FY2026 Operating Plan v1
supersededOriginal annual plan approved before the Aethrix contract
2025-11-14 · Controller · approved by CFO
FY2026 Operating Plan v2
activeReforecast for the Aethrix contract and two additional engineers
2026-04-02 · Controller · approved by CFO
FY2026 Operating Plan v3
finance-reviewH2 reforecast — marketing overspend and infrastructure savings
2026-08-18 · FP&A Analyst · unapproved
FY2027 Operating Plan v1
draftDriver-based build, awaiting approved FY2027 assumptions
2026-08-22 · FP&A Analyst · unapproved
Materiality
Department expense: $25.00K or 8%
Payroll: $40.00K and 3%
Revenue: $50.00K or 5%
Variance
Ranked by size, filtered by materiality, and explained by cause rather than restated as a number.
Engineering · Payroll
+$48.40K (3.4%)
Budget $1.42M · actual $1.47M · full-year impact +$276.00K · VP Engineering · material
$31.20KThree hires started earlier than the plan date · CONFIRMED
HRIS start dates vs plan v2 headcount schedule
$11.80KOn-call and overtime during the July migration · CONFIRMED
Timesheet export, weeks 27–30
$5.40KBenefit premium step-up at renewal · HIGHLY SUPPORTED
Broker renewal notice, effective July 1
Marketing · Programs and advertising
+$42.00K (21%)
Budget $200.00K · actual $242.00K · full-year impact +$234.00K · Head of Marketing · material
$28.00KConference sponsorship moved from Q4 into Q3 · CONFIRMED
PO 4417 · approved by Head of Marketing on 2026-07-08
$11.50KPaid acquisition spend raised to defend pipeline · CONFIRMED
Ad platform invoices, weekly spend up 14%
$2.50KAgency rate increase on renewal · HIGHLY SUPPORTED
Contract amendment 2026-06-30
Engineering · Cloud infrastructure
−$31.60K (-9.9%)
Budget $318.00K · actual $286.40K · full-year impact −$117.00K · VP Engineering · material
General & Administrative · Software subscriptions
+$14.30K (19.3%)
Budget $74.00K · actual $88.30K · full-year impact +$54.00K · Controller · material
$9.10KSeat count grew with headcount without a plan revision · CONFIRMED
Vendor seat reports across 6 tools
$5.20KTwo tools auto-renewed at list price · CONFIRMED
Renewal invoices 2026-07-15 and 2026-08-01
Sales · Commissions
+$12.80K (7%)
Budget $184.00K · actual $196.80K · full-year impact +$90.00K · Head of Revenue · immaterial
General & Administrative · Professional services
+$5.20K (5.4%)
Budget $96.00K · actual $101.20K · full-year impact +$24.00K · Controller · immaterial
Customer Success · Payroll
−$3.40K (-0.8%)
Budget $412.00K · actual $408.60K · full-year impact −$6.00K · Head of CS · immaterial
Rolling forecast
Actuals replace forecast as periods close; the horizon always extends. There is no annual cliff.
Unit economics
Definitions stated alongside the numbers, because CAC means five different things at five different companies.
Treasury Intelligence
8.8× LTV/CAC
ARPU $6,400 · CAC $18.20K · LTV $160.06K · payback 3.7mo · 61% contribution
CAC includes paid acquisition and fully loaded sales cost; excludes brand marketing
FP&A Platform
5.2× LTV/CAC
ARPU $4,150 · CAC $14.80K · LTV $77.61K · payback 4.8mo · 55% contribution
Same CAC definition; support cost allocated by ticket minutes
Execution Gateway
5.4× LTV/CAC
ARPU $9,800 · CAC $41.50K · LTV $224.22K · payback 7.9mo · 44% contribution
Higher CAC reflects enterprise security review cycles
Margin watch
Revenue grew 22.1% while gross profit grew 9.2%. Margin moved 63.1% → 56.4%.
A 12.9-point spread between revenue growth and gross profit growth. Growing revenue while margin compresses is a different business than it was six months ago.
Profitability by customer, product and contract
Contribution and fully loaded, with discounts and allocated overhead shown rather than buried.
Aethrix Systems customer
$499.80K fully loaded · 41%
Net revenue $1.22M · contribution $647.80K (53.1%) · discounts $64.20K · overhead $148.00K
Meridian Grid customer
$215.50K fully loaded · 35.2%
Net revenue $612.00K · contribution $286.00K (46.7%) · discounts $0.00 · overhead $70.50K
Northlight Freight customer
$34.00K fully loaded · 12.4%
Net revenue $273.60K · contribution $67.20K (24.6%) · discounts $14.40K · overhead $33.20K
Treasury Intelligence product
$1.42M fully loaded · 46.1%
Net revenue $3.09M · contribution $1.79M (58%) · discounts $94.00K · overhead $366.00K
Execution Gateway product
$360.70K fully loaded · 20%
Net revenue $1.80M · contribution $572.70K (31.8%) · discounts $41.00K · overhead $212.00K
Aethrix — Phase II delivery contract
$298.70K fully loaded · 40.3%
Net revenue $742.00K · contribution $384.00K (51.8%) · discounts $0.00 · overhead $85.30K
Pricing scenario
Customer price response is modelled, not observed. Treat as a scenario, not a prediction.
Monthly revenue
$905.76K → $931.77K
Net effect
+$26.01K
Break-even customer loss at this price change is 4.8%. Below that the increase is accretive; above it, it is not. 3 customers assumed lost.
Break-even
At company, product and contract level.
Company
Fixed $742.00K · 58% contribution
$1.28M
210 customers
Treasury Intelligence
Fixed $318.00K · 61% contribution
$521.31K
82 customers
Execution Gateway
Fixed $286.00K · 44% contribution
$650.00K
67 customers
Aethrix Phase II contract
Fixed $318.00K · 52% contribution
$611.54K
1 customers
Revenue to net income
Each step defined, so nobody has to guess what is inside 'operating profit'.
Revenue
Recognized revenue, year to date, accrual basis
$6.85M
Cost of goods sold
Infrastructure, delivery labour, third-party licence pass-through
−$2.32M
Gross profit
Revenue − COGS
$4.52M
Operating expenses
Payroll, marketing, G&A, software, facilities
−$3.11M
Operating profit (EBITDA basis)
Gross profit − opex, before depreciation, interest and tax
$1.42M
Depreciation and amortization
Straight-line on the fixed asset register
−$184.00K
Interest
Term loan and facility interest at the current reference rate
−$96.40K
Taxes
Accrued at the approved blended effective rate of 24.5%
−$278.10K
Net income
The residual after every charge above
$858.10K