The semantic layer
36 metrics. One definition each.
Certified measures stay consistent from the boardroom to the warehouse. Each carries one definition, one owner and one approval date, so two people asking the same question cannot get two different numbers.
Governed catalogue
Profitability
6 certified definitions in this group.
| Metric | Definition | Owner |
|---|---|---|
| Revenue | Recognised revenue after returns and eliminations | Group CFO |
| Gross margin | Revenue less direct cost, divided by revenue | Commercial |
| Contribution margin | Gross margin less variable selling and fulfilment cost | Entity GM |
| EBITDA | Operating profit before depreciation and amortisation | Group CFO |
| Operating margin | Operating profit divided by revenue | Group CFO |
| Net margin | Profit after tax divided by revenue | Group CFO |
Governed catalogue
Planning and forecast
6 certified definitions in this group.
| Metric | Definition | Owner |
|---|---|---|
| Budget variance | Actual minus approved budget, value and percentage | FP&A |
| Forecast accuracy | Absolute error of latest forecast versus actual | FP&A |
| Forecast bias | Signed error trend across the last six cycles | FP&A |
| Plan attainment | Actual as a share of committed plan | Entity GM |
| Rolling 12-month outlook | Latest approved forward view | FP&A |
| Scenario spread | Range between best, base and downside cases | FP&A |
Governed catalogue
Liquidity and cash
6 certified definitions in this group.
| Metric | Definition | Owner |
|---|---|---|
| Cash balance | Cash across entities, restricted split shown | Treasury |
| 13-week minimum cash | Lowest projected point across the horizon | Treasury |
| Operating cash flow | Cash generated by operations before financing | Group CFO |
| Free cash flow | Operating cash flow less capital expenditure | Group CFO |
| Cash conversion cycle | DIO plus DSO minus DPO | Treasury |
| Debt headroom | Undrawn facilities plus cash above covenant floor | Treasury |
Governed catalogue
Working capital
6 certified definitions in this group.
| Metric | Definition | Owner |
|---|---|---|
| DSO | Days sales outstanding on trade receivables | Finance |
| DPO | Days payables outstanding on trade payables | Finance |
| DIO | Days inventory outstanding at cost | Supply chain |
| Overdue receivables | Invoices past due after payments and credits | Finance |
| Inventory turns | Cost of goods sold divided by average inventory | Supply chain |
| Inventory ageing | Stock value by age band against policy | Supply chain |
Governed catalogue
Cost and efficiency
6 certified definitions in this group.
| Metric | Definition | Owner |
|---|---|---|
| Opex ratio | Operating expense divided by revenue | Group CFO |
| Cost per unit | Fully loaded production cost per unit | Plant Ops |
| Cost per shipment | Total transport cost per completed shipment | Network Ops |
| Labour cost share | Labour cost as a share of revenue | HR and Finance |
| Procurement savings | Realised savings versus baseline prices | Procurement |
| Overhead absorption | Overhead recovered through standard costing | Plant Ops |
Governed catalogue
Growth and commercial
6 certified definitions in this group.
| Metric | Definition | Owner |
|---|---|---|
| Revenue growth | Year-on-year growth, reported and constant currency | Group CFO |
| Volume growth | Units or cases sold versus prior year | Commercial |
| Price and mix effect | Revenue change split into price, volume and mix | Commercial |
| Same-store sales | Growth for stores open more than 12 months | Retail Ops |
| On-time in-full | Orders delivered on time and in full | Network Ops |
| Sell-through | Units sold as a share of units received | Merchandising |
Opened up
What a certified metric actually carries.
A definition is the least of it. Every metric names the objects it reads, the stages it passes through, when it was approved, how fresh it is, and what it cannot tell you.
M-171 · LOGISTICS · M-171
M-171
The decline begins in week 27. SG to KL road and port drayage account for 60 of 86 late or incomplete shipments, and both worsened after carrier capacity was reallocated.
Lineage
1 carrier EDI feed 6 hours stale
One definition, five views
The same number, wherever it is read.
18.4%
Gross margin
Certified
18.4%
Gross margin
Certified
S$684k
Inventory ageing
Certified
S$86.4M
Net sales
Certified
89.2%
On-time in-full
1 source late