Board reporting pack
Eight sections in the order a board actually asks about them, from financial performance through to the decisions being sought.
XLSX · 6 KB · no sign-up, no watermark
Eight sections, in the order a board works through them rather than the order the accounts are prepared in. Each section has a commentary column, because a variance without an explanation generates the question you were trying to answer.
It is designed to be filled from the monthly MIS pack rather than from the ledger, so the two never disagree.
What is inside
Every sheet and what it holds, so you can tell whether it fits before you download it.
Board pack
Columns: Current month · Previous month · Variance % · Commentary
- Revenueauto
- Gross profitauto
- Operating expensesauto
- EBITDA
- Profit before taxauto
- Net profitauto
- Explain any variance beyond ±10% in the commentary column. A board that has to ask is a board that stops trusting the pack.
- 2. KEY PERFORMANCE INDICATORS
- Metric
- Revenue growth — year on year
- Gross margin
- Operating margin
- Cash conversion cycle
- Days sales outstanding
- Headcount
- Revenue per employee
- 3. BALANCE SHEET AND LIQUIDITY
- Cash and bank balanceauto
- Trade receivablesauto
- Trade payablesauto
- Statutory dues outstandingauto
- Total borrowingsauto
- Net worthauto
- Months of runway at current burn
- 4. COMPLIANCE STATUS
- Assertion
- All statutory filings up to date
- All statutory dues paid on or before due date
- No regulatory notice outstanding
- Tax assessments current
- Audit observations addressed
- FEMA / FDI reporting current (FC-GPR, FLA)
- Statutory registers and minutes maintained
- A foreign-owned entity should treat the FEMA line as the one that cannot slip. It is the filing most often missed and the one with the least forgiving penalty regime.
- 5. TREASURY
- Item
- Foreign exchange exposure — unhedged
- Hedge coverage
- Bank facility limit
- Bank facility utilisation
- Average cost of borrowing
- Surplus funds deployed
- 6. RISK REGISTER
- Risk
- Credit — customer concentration and collection
- Operational — key person, systems, process
- Regulatory — tax, FEMA, labour
- Foreign exchange
- Liquidity
- Cyber and data
- Rating: High / Medium / Low · Trend: Worsening / Stable / Improving
- 7. UPCOMING ITEMS
- Item
- 8. FOR BOARD APPROVAL
- Recommendation
How to use it
Close the MIS pack first, then fill this from it. Write the commentary before the meeting, not during it — the commentary is the part the board reads.
Talk it through with a CA
Thirty minutes on one problem — a cash gap you can’t explain, a notice you don’t understand, books that stopped making sense. You’ll leave with a straight answer and the next two steps. No charge, and no obligation to work with us afterwards.
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