Cost factors that shift the score
Type this month's actual figures, or let an uploaded statement fill them in
Total sales recognised across this monthly cycle
Rent & premises
Lease, service charge, utilities
14.9% of monthly cost
Labour & payroll
12 staff, incl. employer contributions
38.5% of monthly cost
Supply & COGS
Green beans, dairy, packaging
30.7% of monthly cost
Energy & water
Roaster + espresso bar load
4.1% of monthly cost
Marketing & delivery fees
Aggregator commission and paid social
5.1% of monthly cost
Maintenance & equipment
Service contracts, depreciation reserve
2.7% of monthly cost
Admin, licence & software
POS, accounting, insurance, permits
2.2% of monthly cost
Waste & shrinkage
Spoilage, comps, breakage
1.9% of monthly cost
Monthly cost base: $100,230 (+$0 vs last cycle)
How the four statements shift the main circle
The income statement feeds these cost factors; the other three feed the score through these signals
Break-even score 53.6 · statement adjustment +7.4
Financera Score 61.1 / 100
Liquidity coverBalance sheet
Current assets cover short-term obligations 2.14× (healthy from 1.50×).
Debt loadBalance sheet
Debt is 30.1% of total assets (healthy under 35%).
Equity cushionBalance sheet
Owners fund 57.3% of the balance sheet (healthy from 45%).
Net marginIncome statement
Net profit is 5.0% of revenue — already priced into the score through the cost factors below.
Cash retainedCash flow
5.2% of collected cash stayed in the bank (healthy from 10%).
Debt service burdenCash flow
Repayments and interest take 7.0% of cash in (healthy under 10%).
Capex loadCash flow
Capital spend is 9.4% of cash in (healthy under 12%).
Equity growthChanges in equity
Owners' stake moved +1.0% this month.
Owner drawingsChanges in equity
Distributions took 0.4% of closing equity (healthy under 2%).