6 min read · April 27, 2026

Why Investment Planning Without Benefits Tracking Is Just Budgeting

The missing accountability layer that separates capital allocation from capital performance Most investment planning processes are remarkably effective at allocating capital and remarkably poor at... Read more

Bastin Gerald
Bastin Gerald
April 27, 2026  ·  6 min read
Interest-Coverage-Ratio
Finance KPIs
3 min read · November 15, 2018

Interest Coverage Ratio

The financial ratio known as interest coverage ratio determines whether a company is able to make interest payments on its…

Bastin Gerald Bastin Gerald
Gross-vs-Net
Finance KPIs
3 min read · November 15, 2018

Gross vs. Net

Gross and net usually refer to income and it is also something that seems quite difficult to understand for some…

Bastin Gerald Bastin Gerald
Gross-Profit
Finance KPIs
3 min read · November 15, 2018

Gross Profit

The profitability ratio called gross profit (also known as gross profit margin) is used to calculate the percentage of sales…

Bastin Gerald Bastin Gerald
gross-margin-ratio
Sales KPIs
3 min read · November 15, 2018

Gross Margin Ratio

Also a profitability ratio, the gross margin ratio compares a business’ gross margin to its net sales, measuring if a…

Bastin Gerald Bastin Gerald
Goodwill-to-Assets
Finance KPIs
3 min read · November 15, 2018

Goodwill to Assets

The financial measurement called goodwill to assets is used to compare the intangible assets of a company – like a…

Bastin Gerald Bastin Gerald
Free-Cash-Flow
Finance KPIs
3 min read · November 14, 2018

Free Cash Flow

Usually abbreviated as FCF, the Free Cash Flow is an efficiency as well as a liquidity ratio. It calculates how…

Bastin Gerald Bastin Gerald
fixed-charge-coverage-ratio
Finance KPIs
3 min read · November 14, 2018

Fixed Charge Coverage Ratio

Whether a company is able to pay off its fixed charges or expenses with its own income or not –…

Bastin Gerald Bastin Gerald
Fixed-Asset-Turnover-Ratio
Finance KPIs
3 min read · November 14, 2018

Fixed Asset Turnover Ratio

If you’re wondering what this ratio is, you’re just about to find out. It’s an efficiency ratio that measures a…

Bastin Gerald Bastin Gerald
Return on Equity
Finance KPIs
3 min read · November 14, 2018

Return on Equity

Before we engage in explaining the formula, you need to know what the difference between a shareholder and a stakeholder…

Bastin Gerald Bastin Gerald