Section 3c - Banking revenue and finance

General Financial Indicators (Part 1)

Now is the time to dive into the world of finance and explore some important financial indicators. Think of it as navigating through a maze of choices — from pricing strategies to investments and risk management.

We are going to study five major financial indicators. Today, we cover the first three:


1. Profit Margin

Profit Margin measures how profitable a project is by calculating the profit as a percentage of revenue.

Formula: (Net Profit ÷ Revenue) × 100

Example: A company has a net profit of $50,000 and generates $200,000 in revenue.

($50,000 ÷ $200,000) × 100 = 25%

This means that for every dollar in revenue, the company keeps 25 cents as profit.


2. Cash Flow Management

Cash Flow Management ensures that a project has enough cash to cover its expenses and investments. You must keep a close eye on cash inflow and outflow.

How to calculate: Track all cash coming in (sales, grants, donations) and all cash going out (expenses, salaries, supplies) over a set period.

Example: A business had $10,000 in cash coming in from sales and $8,000 going out for expenses in a month.

Net Cash Flow = $10,000 − $8,000 = $2,000

The business has a positive cash flow of $2,000 for that month — healthy!


3. Return on Investment (ROI)

Return on Investment (ROI) helps us understand how profitable an investment is compared to its cost.

Formula: [(Net Gain − Cost of Investment) ÷ Cost of Investment] × 100

Example: An entrepreneur invests $10,000 in a marketing campaign, resulting in an additional $15,000 in revenue.

[($15,000 − $10,000) ÷ $10,000] × 100 = 50%

This means that for every dollar invested in the campaign, the entrepreneur earned an additional 50 cents in profit.