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Financial AnalysisBeyond EBITDA: 8 Financial Metrics Every SME Manager Should Track
Eight metrics linking profit, cash, working capital and customer value, with a practical Excel dashboard.
Read article →English adaptation: This page may provide a shorter overview than the Portuguese original. For the complete text and additional detail, consult the Portuguese version.
What you will find in this section
Financial analysis helps distinguish revenue, margin, operating performance and cash. This section provides worked examples of EBITDA, break-even calculations and the reasons why a company may sell more but earn less. The examples are educational and must not be confused with financial advice based on actual company accounts.
How to use these articles
Start with the business decision you need to make. A pricing change calls for contribution-margin analysis; an investment decision requires cash and scenarios; a revenue increase should be assessed alongside costs and working capital. Read the examples with their stated assumptions and adapt only after checking your own data.
Available articles
Financial Analysis
Financial AnalysisEBITDA: What It Is and Why It Is Not Cash
EBITDA can indicate operating performance, but receivables, stock, taxes and investment explain why it is not equivalent to cash flow.
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Financial AnalysisHow to Calculate Break-even Sales
Learn the break-even formula using an illustrative price of €40, variable cost of €24 and fixed costs of €8,000, and assess the implications for pricing decisions.
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Financial AnalysisRevenue, Margin and Profit: Why More Sales Do Not Always Mean More Profit
Why growing sales can reduce profits: distinguish revenue, contribution margin, net profit and cash, with a worked pricing example.
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EBITDA can indicate operating performance, but receivables, stock, taxes and investment explain why it is not equivalent to cash flow.
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