Professional services / Fictional demonstration
Selmberg Consulting GmbH
FICTIONAL DEMONSTRATION. Every company, person and number in these packs is invented for demonstration.
FICTIONAL DEMONSTRATION. Every company, person and number in these packs is invented for demonstration.
Base
Executive review
Base · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
3. What the numbers say (Base)
| Measure | Value |
|---|---|
| YTD Aug-26 revenue vs budget | EUR 4,704k against EUR 4,985k; variance (5.6%) |
| YTD EBITDA vs budget | EUR 252k (5.4% of revenue) against EUR 681k (13.7%) |
| FY2026 revenue, EBITDA, net profit | EUR 7,664k, EUR 913k (11.9%), EUR 529k |
| FY2027 revenue, EBITDA | EUR 8,139k, EUR 982k (12.1%); 86.4% of FY2027 fee revenue not yet won |
| Utilisation and realisation, YTD | 68.3% of available hours against a 73.8% target; fee revenue 88.5% of standard value at the rate card |
| Lock-up at Aug-26 | 62 days: 19 days of unbilled work and 43 debtor days |
| Largest client and top five, FY2026 | Eberstal 26.2% of revenue; top five 66.1% |
| 13-week low | EUR 692k in the week ending 30 Oct 2026 |
| Lowest forecast month-end cash | EUR 704k in Oct-26: EUR 104k above the EUR 600k buffer |
| Scenario (negatives in brackets) | FY2027 revenue | FY2027 EBITDA | Lowest month-end cash |
|---|---|---|---|
| Base | EUR 8,139k | EUR 982k; margin 12.1% | EUR 704k |
| Downside | EUR 5,365k | (EUR 459k); margin (8.5%) | EUR 253k |
| Upside | EUR 9,576k | EUR 2,158k; margin 22.5% | EUR 707k |
The story: revenue is close to budget but profit is not. Digital sold too little new work in the first half, a client went insolvent in July, subcontractors covered the spring peak and two vacancies, and the Norlach cap turned overrun hours into write-downs. Utilisation of 68% sits below target mainly at partner and director level, so demand, not capacity, is the constraint. The Base outlook recovers on signed work but needs utilisation back at the spring level. FY2027 depends on selling: most of the year is not yet won and the Eberstal wave 2 proposal is the largest swing; the Downside (an industrial recession) turns FY2027 into a loss even after a hiring freeze, five separations and no dividend, and cash falls to EUR 253k by December 2027, below the buffer with the overdraft still undrawn.
| Measure | Unit | Base | Downside | Upside |
|---|---|---|---|---|
| FY2026 revenue (outlook) | EUR | 7,663,693.7924 | 7,274,680.5797 | 7,748,727.52 |
| FY2027 revenue | EUR | 8,138,917.5737 | 5,365,007.1201 | 9,575,848.4328 |
| FY2026 gross margin % | % | 36.88% | 35.29% | 37.27% |
| FY2026 EBITDA | EUR | 912,882.4844 | 650,541.411 | 970,026.3232 |
| FY2026 EBITDA % of revenue | % | 11.91% | 8.94% | 12.52% |
| FY2026 net profit | EUR | 528,870.3509 | 353,226.1825 | 567,123.5248 |
| FY2027 gross margin % | % | 34.84% | 24.26% | 42.2% |
| FY2027 EBITDA | EUR | 981,860.3661 | -458,595.0538 | 2,158,256.6116 |
| FY2027 EBITDA % of revenue | % | 12.06% | -8.55% | 22.54% |
| FY2027 net profit | EUR | 566,284.7499 | -589,067.9894 | 1,354,456.7479 |
| Cash at 31-Dec-26 | EUR | 967,669.9383 | 385,787.169 | 962,132.9822 |
| Cash at 31-Dec-27 | EUR | 1,412,060.209 | 252,875.0921 | 2,289,943.6316 |
| Lowest month-end cash, Sep-26 to Dec-27 | EUR | 703,862.9423 | 252,875.0921 | 706,682.306 |
| Month of the lowest cash | month | 2026-10-31 | 2027-12-31 | 2026-10-31 |
| Headroom at the lowest point vs the cash buffer (negative = shortfall) | EUR | 103,862.9423 | -347,124.9079 | 106,682.306 |
| FY2027 utilisation (own fee earners) | % | 66.03% | 55.63% | 75.5% |
| FY2027 realisation to fee revenue | % | 88.41% | 87.78% | 89.23% |
| Lock-up days at Dec-27 | number | 76.7511 | 94.1168 | 75.911 |
| FY2027 largest client share of revenue | % | 19.42% | 21.69% | 19.78% |
| FY2027 fee revenue not yet won (share) | % | 86.41% | 74.89% | 88.24% |
| FY2027 fee revenue per fee earner | EUR | 209,368.4386 | 170,704.5337 | 244,395.5014 |
| Headcount at Dec-27 | number | 46.0088 | 35.1653 | 46.3503 |
P&L & budget
Base · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Fixed-fee engagements | REVENUE (IFRS 15) | Engagements | 102,752.78 | 106,412.8 | 151,656.7 | 135,348.27 | 120,357.34 | 142,838.26 | 137,093.06 | 129,676.44 | 132,345.0245 | 141,090.1379 | 106,277.7734 | 105,794.5773 | 70,637.7903 | 73,758.6429 | 79,122.9078 | 54,506.0511 | 41,542.4498 | 39,118.1263 | 20,732.7586 | 0 | 0 | 0 | 0 | 0 | 1,511,643.1631 | 379,418.7269 |
| Time and materials | REVENUE (IFRS 15) | Engagements | 313,180.65 | 352,599.55 | 406,879.62 | 340,026.17 | 383,879.05 | 475,476.89 | 301,609.1 | 232,745.98 | 392,319.4188 | 377,941.2202 | 452,486.8279 | 498,353.6469 | 452,880.3233 | 470,202.3786 | 483,795.517 | 561,413.9698 | 420,721.5969 | 574,366.8019 | 561,074.433 | 498,163.7285 | 614,043.2439 | 589,615.6462 | 632,126.685 | 683,889.3305 | 4,527,498.1239 | 6,542,293.6546 |
| Capped engagements | REVENUE (IFRS 15) | Engagements | 41,567.43 | 37,171.67 | 68,439.58 | 64,930.57 | 54,642.02 | 83,233.52 | 151,509.57 | 121,263.82 | 209,558.5199 | 151,119.9973 | 114,420.1935 | 117,563.6054 | 133,472.9319 | 137,643.961 | 112,334.6143 | 58,021.8369 | 44,222.0486 | 59,903.6262 | 58,021.8369 | 50,808.3112 | 59,903.6262 | 18,810.8108 | 0 | 0 | 1,215,420.4961 | 733,143.6039 |
| FEE REVENUE | REVENUE (IFRS 15) | 457,500.86 | 496,184.02 | 626,975.9 | 540,305.01 | 558,878.41 | 701,548.67 | 590,211.73 | 483,686.24 | 734,222.9633 | 670,151.3554 | 673,184.7948 | 721,711.8296 | 656,991.0455 | 681,604.9825 | 675,253.0391 | 673,941.8578 | 506,486.0953 | 673,388.5543 | 639,829.0285 | 548,972.0397 | 673,946.8701 | 608,426.457 | 632,126.685 | 683,889.3305 | 7,254,561.7831 | 7,654,855.9854 | |
| Travel and expenses rebilled at cost | REVENUE (IFRS 15) | Engagements | 21,991.74 | 29,156.39 | 32,102.91 | 28,351.43 | 30,509.27 | 42,959.87 | 36,687.31 | 27,215.38 | 44,987.2645 | 37,366.5124 | 36,176.4418 | 41,627.4907 | 41,298.2269 | 42,765.0759 | 42,762.4184 | 43,228.7829 | 32,907.0823 | 42,613.4383 | 40,951.5457 | 34,708.6536 | 43,193.3815 | 37,756.7557 | 39,331.5852 | 42,544.6419 | 409,132.0093 | 484,061.5883 |
| REVENUE | REVENUE (IFRS 15) | 479,492.6 | 525,340.41 | 659,078.81 | 568,656.44 | 589,387.68 | 744,508.54 | 626,899.04 | 510,901.62 | 779,210.2277 | 707,517.8678 | 709,361.2366 | 763,339.3203 | 698,289.2724 | 724,370.0584 | 718,015.4576 | 717,170.6407 | 539,393.1776 | 716,001.9926 | 680,780.5742 | 583,680.6934 | 717,140.2516 | 646,183.2126 | 671,458.2703 | 726,433.9724 | 7,663,693.7924 | 8,138,917.5737 | |
| Revenue growth vs prior month (memo) | REVENUE (IFRS 15) | 9.56% | 25.46% | -13.72% | 3.65% | 26.32% | -15.8% | -18.5% | 52.52% | -9.2% | 0.26% | 7.61% | -8.52% | 3.73% | -0.88% | -0.12% | -24.79% | 32.74% | -4.92% | -14.26% | 22.87% | -9.89% | 3.91% | 8.19% | ||||
| Fee-earner salaries | COST OF DELIVERY | People | -255,688.78 | -265,386.62 | -270,688.37 | -263,797.07 | -268,265.13 | -268,336.21 | -268,747.41 | -269,084.64 | -277,201.3889 | -281,878.9641 | -279,577.8394 | -279,433.8839 | -302,621.5721 | -302,519.8955 | -302,393.1117 | -308,575.1308 | -308,526.5213 | -308,477.1778 | -308,426.8201 | -308,428.0303 | -319,262.1715 | -319,127.1539 | -318,993.4103 | -318,861.3482 | -3,248,086.3064 | -3,726,212.3433 |
| Employer social security, fee earners | COST OF DELIVERY | People | -41,541.56 | -43,172.81 | -44,255.52 | -42,943.91 | -44,076.37 | -43,966.1 | -43,998.57 | -44,108.44 | -45,881.7791 | -46,836.2593 | -46,392.4613 | -46,361.2811 | -51,384.4391 | -51,364.8809 | -51,340.2519 | -52,395.2016 | -52,386.9837 | -52,378.6122 | -52,370.0296 | -52,370.2341 | -54,723.371 | -54,694.0264 | -54,664.9783 | -54,636.2948 | -533,535.0609 | -634,709.3034 |
| Fee-earner bonus accrual (incl. employer contributions) | COST OF DELIVERY | People | -24,098.8347 | -24,882.8347 | -25,149.0972 | -24,718.4987 | -24,984.7612 | -24,984.7612 | -24,984.7612 | -24,984.7612 | -30,810.3176 | -31,151.9331 | -30,966.0118 | -30,956.9786 | -33,231.3606 | -33,222.6098 | -33,211.9469 | -33,844.8265 | -33,839.7909 | -33,834.7016 | -33,829.5378 | -33,829.6633 | -34,502.2497 | -34,493.8844 | -34,485.5812 | -34,477.3827 | -322,673.551 | -406,803.5356 |
| Subcontractors | COST OF DELIVERY | Capacity | -6,924.26 | -8,663.68 | -2,599.5 | -16,117.31 | -36,895.17 | -48,703.47 | -19,866.04 | -13,181.23 | -38,719.9208 | -17,381.6224 | -4,899.1447 | -16,425.6422 | -15,145.1576 | -15,235.2282 | -42.0179 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -230,376.9901 | -30,422.4037 |
| Engagement travel and expenses | COST OF DELIVERY | Engagements | -28,198.98 | -35,818.37 | -42,356.45 | -34,953.83 | -37,562.55 | -53,154.03 | -44,839.39 | -35,365.45 | -53,939.5739 | -46,396.4671 | -43,018.681 | -46,687.8399 | -44,887.6034 | -46,756.0516 | -47,043.6469 | -46,339.2692 | -35,277.7773 | -45,092.5456 | -42,115.7897 | -34,708.6536 | -43,193.3815 | -37,756.7557 | -39,331.5852 | -42,544.6419 | -502,291.6119 | -505,047.7018 |
| TOTAL COST OF DELIVERY | COST OF DELIVERY | -356,452.4147 | -377,924.3147 | -385,048.9372 | -382,530.6187 | -411,783.9812 | -439,144.5712 | -402,436.1712 | -386,724.5212 | -446,552.9804 | -423,645.246 | -404,854.1382 | -419,865.6257 | -447,270.1329 | -449,098.6659 | -434,030.9752 | -441,154.4281 | -430,031.0732 | -439,783.0372 | -436,742.1772 | -429,336.5813 | -451,681.1737 | -446,071.8204 | -447,475.555 | -450,519.6677 | -4,836,963.5203 | -5,303,195.2879 | |
| GROSS PROFIT (practice contribution) | COST OF DELIVERY | revenue - cost of delivery | 123,040.1853 | 147,416.0953 | 274,029.8728 | 186,125.8213 | 177,603.6988 | 305,363.9688 | 224,462.8688 | 124,177.0988 | 332,657.2473 | 283,872.6218 | 304,507.0984 | 343,473.6946 | 251,019.1396 | 275,271.3925 | 283,984.4824 | 276,016.2125 | 109,362.1043 | 276,218.9554 | 244,038.397 | 154,344.1121 | 265,459.0778 | 200,111.3922 | 223,982.7153 | 275,914.3047 | 2,826,730.2722 | 2,835,722.2858 |
| Gross margin % of revenue | COST OF DELIVERY | 25.66% | 28.06% | 41.58% | 32.73% | 30.13% | 41.02% | 35.81% | 24.31% | 42.69% | 40.12% | 42.93% | 45% | 35.95% | 38% | 39.55% | 38.49% | 20.28% | 38.58% | 35.85% | 26.44% | 37.02% | 30.97% | 33.36% | 37.98% | 36.88% | 34.84% | |
| Founder and central staff payroll (incl. employer social security) | OPERATING COSTS | People | -65,562.15 | -65,787.25 | -65,501.51 | -65,599.52 | -65,661.2 | -65,647.84 | -65,802.98 | -65,568.24 | -65,569.6925 | -65,569.6925 | -65,569.6925 | -65,569.6925 | -68,227.2951 | -68,227.2951 | -68,227.2951 | -68,227.2951 | -68,227.2951 | -68,227.2951 | -68,227.2951 | -68,227.2951 | -68,227.2951 | -68,227.2951 | -68,227.2951 | -68,227.2951 | -787,409.4598 | -818,727.5418 |
| Central staff bonus accrual | OPERATING COSTS | People | -1,851.842 | -1,862.9013 | -1,850.6196 | -1,853.3986 | -1,858.8151 | -1,856.6347 | -1,864.5863 | -1,852.6788 | -2,250.3606 | -2,250.3606 | -2,250.3606 | -2,250.3606 | -2,340.375 | -2,340.375 | -2,340.375 | -2,340.375 | -2,340.375 | -2,340.375 | -2,340.375 | -2,340.375 | -2,340.375 | -2,340.375 | -2,340.375 | -2,340.375 | -23,852.9187 | -28,084.5 |
| Severance on separations | OPERATING COSTS | People | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Office rent and service charges, Munich | OPERATING COSTS | Overheads | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,720 | -24,720 | -24,720 | -24,720 | -24,720 | -24,720 | -24,720 | -24,720 | -24,720 | -24,720 | -24,720 | -24,720 | -288,000 | -296,640 |
| IT, software and research databases | OPERATING COSTS | Overheads | -13,323 | -11,848 | -13,014 | -13,385 | -12,393 | -12,973 | -14,038 | -12,445 | -13,500 | -13,500 | -13,500 | -13,500 | -13,905 | -13,905 | -13,905 | -13,905 | -13,905 | -13,905 | -13,905 | -13,905 | -13,905 | -13,905 | -13,905 | -13,905 | -157,419 | -166,860 |
| Company car leases (partners and directors) | OPERATING COSTS | Overheads | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,489 | -6,489 | -6,489 | -6,489 | -6,489 | -6,489 | -6,489 | -6,489 | -6,489 | -6,489 | -6,489 | -6,489 | -75,600 | -77,868 |
| Recruitment (agency fees and campus) | OPERATING COSTS | Overheads | -2,600 | -27,140 | -5,000 | -2,400 | -5,000 | -2,600 | -20,760 | -2,400 | -7,500 | -20,760 | -2,500 | -2,500 | -34,378.2 | -2,575 | -2,575 | -19,231.64 | -2,575 | -2,575 | -2,575 | -2,575 | -7,575 | -2,575 | -2,575 | -2,575 | -101,160 | -84,359.84 |
| Marketing, events and business development | OPERATING COSTS | Overheads | -5,271 | -8,257 | -10,457 | -8,493 | -12,186 | -9,257 | -5,399 | -4,572 | -8,500 | -8,500 | -8,500 | -8,500 | -8,755 | -8,755 | -8,755 | -8,755 | -8,755 | -8,755 | -8,755 | -8,755 | -8,755 | -8,755 | -8,755 | -8,755 | -97,892 | -105,060 |
| Training and certifications | OPERATING COSTS | Overheads | -5,605 | -5,445 | -6,213 | -4,981 | -5,559 | -4,687 | -5,685 | -5,719 | -5,500 | -5,500 | -5,500 | -5,500 | -5,665 | -5,665 | -5,665 | -5,665 | -5,665 | -5,665 | -5,665 | -5,665 | -5,665 | -5,665 | -5,665 | -5,665 | -65,894 | -67,980 |
| Insurance (professional indemnity, D&O, office) | OPERATING COSTS | Overheads | -4,119 | -3,907 | -3,985 | -3,702 | -4,027 | -3,507 | -3,886 | -3,767 | -3,800 | -3,800 | -3,800 | -3,800 | -3,914 | -3,914 | -3,914 | -3,914 | -3,914 | -3,914 | -3,914 | -3,914 | -3,914 | -3,914 | -3,914 | -3,914 | -46,100 | -46,968 |
| Tax adviser, legal and payroll bureau | OPERATING COSTS | Overheads | -6,233 | -5,637 | -5,729 | -6,326 | -5,700 | -5,710 | -5,806 | -6,151 | -6,000 | -6,000 | -6,000 | -6,000 | -6,180 | -6,180 | -6,180 | -6,180 | -6,180 | -6,180 | -6,180 | -6,180 | -6,180 | -6,180 | -6,180 | -6,180 | -71,292 | -74,160 |
| Office running costs and supplies | OPERATING COSTS | Overheads | -3,851 | -4,498 | -4,617 | -4,280 | -4,042 | -4,355 | -4,019 | -4,380 | -4,200 | -4,200 | -4,200 | -4,200 | -4,326 | -4,326 | -4,326 | -4,326 | -4,326 | -4,326 | -4,326 | -4,326 | -4,326 | -4,326 | -4,326 | -4,326 | -50,842 | -51,912 |
| Client entertainment (30% not deductible) | OPERATING COSTS | Overheads | -1,273 | -1,886 | -2,918 | -2,101 | -2,460 | -2,320 | -1,522 | -990 | -2,400 | -2,400 | -2,400 | -2,400 | -2,472 | -2,472 | -2,472 | -2,472 | -2,472 | -2,472 | -2,472 | -2,472 | -2,472 | -2,472 | -2,472 | -2,472 | -25,070 | -29,664 |
| Bank charges | OPERATING COSTS | Overheads | -474 | -452 | -527 | -434 | -439 | -516 | -459 | -506 | -500 | -500 | -500 | -500 | -515 | -515 | -515 | -515 | -515 | -515 | -515 | -515 | -515 | -515 | -515 | -515 | -5,807 | -6,180 |
| Bad debts and expected credit losses | OPERATING COSTS | Receivables | 1,042.9984 | 97.6446 | -284.1589 | -804.6187 | 379.7884 | -832.8545 | -116,602.4196 | 30.1905 | 290.4464 | -739.9157 | 152.2525 | -238.7626 | 17.665 | -10.9949 | 203.4349 | -11.1713 | -308.311 | 1,248.9057 | -774.249 | -130.9092 | 645.9945 | -500.7679 | 307.7774 | -85.4122 | -117,509.4092 | 601.9621 |
| TOTAL OPERATING COSTS | OPERATING COSTS | -139,419.9936 | -166,922.5067 | -150,396.2886 | -144,659.5374 | -149,246.2267 | -144,562.3292 | -276,143.9858 | -138,620.7283 | -149,729.6066 | -164,019.9687 | -144,867.8005 | -145,258.8157 | -181,869.2052 | -150,094.665 | -149,880.2353 | -166,751.4815 | -150,391.9811 | -148,834.7644 | -150,857.9192 | -150,214.5794 | -154,437.6756 | -150,584.438 | -149,775.8928 | -150,169.0823 | -1,913,847.7877 | -1,853,861.9197 | |
| EBITDA | OPERATING COSTS | -16,379.8083 | -19,506.4113 | 123,633.5843 | 41,466.2839 | 28,357.4721 | 160,801.6396 | -51,681.117 | -14,443.6295 | 182,927.6407 | 119,852.6531 | 159,639.2979 | 198,214.879 | 69,149.9344 | 125,176.7275 | 134,104.2471 | 109,264.7311 | -41,029.8768 | 127,384.191 | 93,180.4778 | 4,129.5327 | 111,021.4022 | 49,526.9542 | 74,206.8225 | 125,745.2224 | 912,882.4844 | 981,860.3661 | |
| EBITDA % of revenue | OPERATING COSTS | -3.42% | -3.71% | 18.76% | 7.29% | 4.81% | 21.6% | -8.24% | -2.83% | 23.48% | 16.94% | 22.5% | 25.97% | 9.9% | 17.28% | 18.68% | 15.24% | -7.61% | 17.79% | 13.69% | 0.71% | 15.48% | 7.66% | 11.05% | 17.31% | 11.91% | 12.06% | |
| Depreciation | BELOW EBITDA | Fixed_Assets | -8,986.1111 | -9,036.1111 | -9,180.5556 | -9,247.2222 | -9,361.1111 | -9,422.2222 | -9,530.5556 | -9,572.2222 | -9,777.7778 | -9,916.6667 | -9,988.8889 | -10,061.1111 | -10,235.5 | -10,309.8889 | -10,384.2778 | -10,502 | -10,576.3889 | -10,650.7778 | -10,725.1667 | -10,799.5556 | -11,007.2778 | -11,081.6667 | -11,156.0556 | -11,230.4444 | -114,080.5556 | -128,659 |
| EBIT | BELOW EBITDA | -25,365.9194 | -28,542.5224 | 114,453.0287 | 32,219.0617 | 18,996.361 | 151,379.4174 | -61,211.6726 | -24,015.8518 | 173,149.8629 | 109,935.9864 | 149,650.409 | 188,153.7679 | 58,914.4344 | 114,866.8386 | 123,719.9693 | 98,762.7311 | -51,606.2657 | 116,733.4132 | 82,455.3111 | -6,670.0229 | 100,014.1245 | 38,445.2876 | 63,050.767 | 114,514.7779 | 798,801.9289 | 853,201.3661 | |
| Interest (bank loan and any overdraft) | BELOW EBITDA | Financing | -583.3345 | -568.75 | -554.1655 | -539.581 | -524.9965 | -510.412 | -495.8275 | -481.243 | -466.6585 | -452.074 | -437.4895 | -422.905 | -408.3205 | -393.736 | -379.1515 | -364.567 | -349.9825 | -335.398 | -320.8135 | -306.229 | -291.6445 | -277.06 | -262.4755 | -247.891 | -6,037.437 | -3,937.269 |
| PROFIT BEFORE TAX | BELOW EBITDA | -25,949.2539 | -29,111.2724 | 113,898.8632 | 31,679.4807 | 18,471.3645 | 150,869.0054 | -61,707.5001 | -24,497.0948 | 172,683.2044 | 109,483.9124 | 149,212.9195 | 187,730.8629 | 58,506.1139 | 114,473.1026 | 123,340.8178 | 98,398.1641 | -51,956.2482 | 116,398.0152 | 82,134.4976 | -6,976.2519 | 99,722.48 | 38,168.2276 | 62,788.2915 | 114,266.8869 | 792,764.4919 | 849,264.0971 | |
| Corporate income tax and solidarity surcharge | BELOW EBITDA | Tax | 0 | 0 | -9,599.6724 | -5,113.0228 | -3,039.8819 | -23,985.1621 | 9,692.9549 | 3,829.665 | -27,441.0571 | -17,439.7691 | -23,726.8845 | -29,822.349 | -9,375.9507 | -18,232.7267 | -19,636.0426 | -15,688.8677 | 8,104.7181 | -18,537.3441 | -13,115.1424 | 986.6337 | -15,898.4407 | -6,157.4802 | -10,053.6053 | -18,200.0931 | -126,645.1791 | -135,804.3418 |
| Trade tax | BELOW EBITDA | Tax | 0 | 0 | -10,403.4364 | -5,541.1274 | -3,294.406 | -25,993.3984 | 10,504.5294 | 4,150.3163 | -29,738.6496 | -18,899.971 | -25,713.4957 | -32,319.323 | -10,160.9829 | -19,759.3215 | -21,280.1347 | -17,002.4695 | 8,783.3122 | -20,089.444 | -14,213.2507 | 1,069.2428 | -17,229.5897 | -6,673.0354 | -10,895.3764 | -19,723.9555 | -137,248.9619 | -147,175.0055 |
| NET PROFIT | BELOW EBITDA | -25,949.2539 | -29,111.2724 | 93,895.7544 | 21,025.3305 | 12,137.0766 | 100,890.4449 | -41,510.0158 | -16,517.1135 | 115,503.4978 | 73,144.1723 | 99,772.5393 | 125,589.1908 | 38,969.1802 | 76,481.0544 | 82,424.6405 | 65,706.8269 | -35,068.2179 | 77,771.2271 | 54,806.1044 | -4,920.3754 | 66,594.4496 | 25,337.7119 | 41,839.3098 | 76,342.8384 | 528,870.3509 | 566,284.7499 | |
| Net profit % of revenue | BELOW EBITDA | -5.41% | -5.54% | 14.25% | 3.7% | 2.06% | 13.55% | -6.62% | -3.23% | 14.82% | 10.34% | 14.07% | 16.45% | 5.58% | 10.56% | 11.48% | 9.16% | -6.5% | 10.86% | 8.05% | -0.84% | 9.29% | 3.92% | 6.23% | 10.51% | 6.9% | 6.96% | |
| People cost (all payroll, bonus and subcontractors) % of revenue | MEMO | 82.52% | 78% | 62.21% | 72.98% | 74.95% | 60.91% | 67.84% | 81.97% | 59.09% | 62.91% | 60.57% | 57.77% | 67.73% | 65.29% | 63.72% | 64.89% | 86.27% | 64.98% | 68.33% | 79.7% | 66.8% | 74.11% | 71.29% | 65.88% | 67.15% | 69.36% | |
| Fee revenue per fee earner, annualised | MEMO | fees x 12 / fee earners | 183,000.344 | 192,071.2335 | 235,115.9625 | 209,150.3265 | 209,579.4037 | 263,080.7512 | 221,329.3987 | 181,382.34 | 261,509.0445 | 234,033.3405 | 237,431.9789 | 254,744.5507 | 222,128.5934 | 230,530.9715 | 228,486.5028 | 224,039.3952 | 168,394.7392 | 223,916.9514 | 212,788.0188 | 182,571.0816 | 212,362.4906 | 191,842.5631 | 199,444.854 | 215,915.1013 | 223,535.7229 | 209,368.4386 |
| Measure | Section | Basis | 2026-01 Budget | 2026-02 Budget | 2026-03 Budget | 2026-04 Budget | 2026-05 Budget | 2026-06 Budget | 2026-07 Budget | 2026-08 Budget | 2026-09 Budget | 2026-10 Budget | 2026-11 Budget | 2026-12 Budget | FY2026 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operations and supply chain: chargeable hours | HOURS | budget input | 1,240 | 1,210 | 1,350 | 1,210 | 1,050 | 1,320 | 1,400 | 1,110 | 1,390 | 1,340 | 1,330 | 1,350 | 15,300 |
| Finance and performance: chargeable hours | HOURS | budget input | 920 | 940 | 1,060 | 980 | 860 | 1,060 | 1,120 | 890 | 1,110 | 1,080 | 1,070 | 1,080 | 12,170 |
| Digital and ERP: chargeable hours | HOURS | budget input | 1,080 | 1,050 | 1,190 | 1,060 | 920 | 1,140 | 1,210 | 970 | 1,200 | 1,170 | 1,160 | 1,170 | 13,320 |
| TOTAL CHARGEABLE HOURS | HOURS | 3,240 | 3,200 | 3,600 | 3,250 | 2,830 | 3,520 | 3,730 | 2,970 | 3,700 | 3,590 | 3,560 | 3,600 | 40,790 | |
| Operations and supply chain: fee revenue | REVENUE | budget input | 223,200 | 217,800 | 243,000 | 217,800 | 189,000 | 237,600 | 252,000 | 199,800 | 250,200 | 241,200 | 239,400 | 243,000 | 2,754,000 |
| Finance and performance: fee revenue | REVENUE | budget input | 163,760 | 167,320 | 188,680 | 174,440 | 153,080 | 188,680 | 199,360 | 158,420 | 197,580 | 192,240 | 190,460 | 192,240 | 2,166,260 |
| Digital and ERP: fee revenue | REVENUE | budget input | 198,720 | 193,200 | 218,960 | 195,040 | 169,280 | 209,760 | 222,640 | 178,480 | 220,800 | 215,280 | 213,440 | 215,280 | 2,450,880 |
| FEE REVENUE | REVENUE | 585,680 | 578,320 | 650,640 | 587,280 | 511,360 | 636,040 | 674,000 | 536,700 | 668,580 | 648,720 | 643,300 | 650,520 | 7,371,140 | |
| Travel and expenses rebilled at cost | REVENUE | budget input | 28,200 | 27,300 | 31,000 | 27,300 | 23,400 | 30,000 | 32,300 | 25,200 | 31,700 | 30,500 | 30,200 | 31,000 | 348,100 |
| REVENUE | REVENUE | 613,880 | 605,620 | 681,640 | 614,580 | 534,760 | 666,040 | 706,300 | 561,900 | 700,280 | 679,220 | 673,500 | 681,520 | 7,719,240 | |
| Fee-earner salaries and employer social security | COST OF DELIVERY | budget input | -297,676 | -297,676 | -309,936 | -309,936 | -309,936 | -309,936 | -309,936 | -309,936 | -322,616 | -322,616 | -322,616 | -322,616 | -3,745,432 |
| Fee-earner bonus accrual (at target) | COST OF DELIVERY | budget input | -34,427 | -34,427 | -34,427 | -34,427 | -34,427 | -34,427 | -34,427 | -34,427 | -34,427 | -34,427 | -34,427 | -34,427 | -413,124 |
| Subcontractors | COST OF DELIVERY | budget input | -9,000 | -9,000 | -9,000 | -9,000 | -9,000 | -9,000 | -9,000 | -9,000 | -9,000 | -9,000 | -9,000 | -9,000 | -108,000 |
| Engagement travel and expenses | COST OF DELIVERY | budget input | -38,880 | -38,400 | -43,200 | -39,000 | -33,960 | -42,240 | -44,760 | -35,640 | -44,400 | -43,080 | -42,720 | -43,200 | -489,480 |
| TOTAL COST OF DELIVERY | COST OF DELIVERY | -379,983 | -379,503 | -396,563 | -392,363 | -387,323 | -395,603 | -398,123 | -389,003 | -410,443 | -409,123 | -408,763 | -409,243 | -4,756,036 | |
| GROSS PROFIT | COST OF DELIVERY | 233,897 | 226,117 | 285,077 | 222,217 | 147,437 | 270,437 | 308,177 | 172,897 | 289,837 | 270,097 | 264,737 | 272,277 | 2,963,204 | |
| Founder and central staff payroll | OPERATING COSTS | budget input | -65,570 | -65,570 | -65,570 | -65,570 | -65,570 | -65,570 | -65,570 | -65,570 | -65,570 | -65,570 | -65,570 | -65,570 | -786,840 |
| Central staff bonus accrual (at target) | OPERATING COSTS | budget input | -2,647 | -2,647 | -2,647 | -2,647 | -2,647 | -2,647 | -2,647 | -2,647 | -2,647 | -2,647 | -2,647 | -2,647 | -31,764 |
| Severance on separations | OPERATING COSTS | budget input | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Office rent and service charges, Munich | OPERATING COSTS | budget input | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -288,000 |
| IT, software and research databases | OPERATING COSTS | budget input | -13,200 | -13,200 | -13,200 | -13,200 | -13,200 | -13,200 | -13,200 | -13,200 | -13,200 | -13,200 | -13,200 | -13,200 | -158,400 |
| Company car leases (partners and directors) | OPERATING COSTS | budget input | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -75,600 |
| Recruitment (agency fees and campus) | OPERATING COSTS | budget input | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -54,000 |
| Marketing, events and business development | OPERATING COSTS | budget input | -8,200 | -8,200 | -8,200 | -8,200 | -8,200 | -8,200 | -8,200 | -8,200 | -8,200 | -8,200 | -8,200 | -8,200 | -98,400 |
| Training and certifications | OPERATING COSTS | budget input | -5,500 | -5,500 | -5,500 | -5,500 | -5,500 | -5,500 | -5,500 | -5,500 | -5,500 | -5,500 | -5,500 | -5,500 | -66,000 |
| Insurance (professional indemnity, D&O, office) | OPERATING COSTS | budget input | -3,800 | -3,800 | -3,800 | -3,800 | -3,800 | -3,800 | -3,800 | -3,800 | -3,800 | -3,800 | -3,800 | -3,800 | -45,600 |
| Tax adviser, legal and payroll bureau | OPERATING COSTS | budget input | -6,000 | -6,000 | -6,000 | -6,000 | -6,000 | -6,000 | -6,000 | -6,000 | -6,000 | -6,000 | -6,000 | -6,000 | -72,000 |
| Office running costs and supplies | OPERATING COSTS | budget input | -4,100 | -4,100 | -4,100 | -4,100 | -4,100 | -4,100 | -4,100 | -4,100 | -4,100 | -4,100 | -4,100 | -4,100 | -49,200 |
| Client entertainment (30% not deductible) | OPERATING COSTS | budget input | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -27,600 |
| Bank charges | OPERATING COSTS | budget input | -500 | -500 | -500 | -500 | -500 | -500 | -500 | -500 | -500 | -500 | -500 | -500 | -6,000 |
| Bad debts and expected credit losses | OPERATING COSTS | budget input | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -18,000 |
| TOTAL OPERATING COSTS | OPERATING COSTS | -148,117 | -148,117 | -148,117 | -148,117 | -148,117 | -148,117 | -148,117 | -148,117 | -148,117 | -148,117 | -148,117 | -148,117 | -1,777,404 | |
| EBITDA | OPERATING COSTS | 85,780 | 78,000 | 136,960 | 74,100 | -680 | 122,320 | 160,060 | 24,780 | 141,720 | 121,980 | 116,620 | 124,160 | 1,185,800 | |
| Depreciation | OPERATING COSTS | budget input | -10,800 | -10,800 | -10,800 | -10,800 | -10,800 | -10,800 | -10,800 | -10,800 | -10,800 | -10,800 | -10,800 | -10,800 | -129,600 |
| Interest | OPERATING COSTS | budget input | -583 | -569 | -554 | -540 | -525 | -510 | -496 | -481 | -467 | -452 | -437 | -423 | -6,037 |
| PROFIT BEFORE TAX | OPERATING COSTS | 74,397 | 66,631 | 125,606 | 62,760 | -12,005 | 111,010 | 148,764 | 13,499 | 130,453 | 110,728 | 105,383 | 112,937 | 1,050,163 | |
| Corporate income tax and trade tax (statutory rate) | OPERATING COSTS | profit before tax x (15.825% + 17.15%) | -24,532.4107 | -21,971.5723 | -41,418.5785 | -20,695.11 | 3,958.6487 | -36,605.5475 | -49,054.929 | -4,451.2953 | -43,016.8768 | -36,512.558 | -34,750.0442 | -37,240.9757 | -346,291.2492 |
| NET PROFIT | OPERATING COSTS | 49,864.5892 | 44,659.4278 | 84,187.4215 | 42,064.89 | -8,046.3512 | 74,404.4525 | 99,709.071 | 9,047.7048 | 87,436.1233 | 74,215.442 | 70,632.9557 | 75,696.0243 | 703,871.7508 | |
| Cash at bank | BUDGETED MONTH-END BALANCES | budget balance | 1,501,000 | 1,546,000 | 1,237,000 | 1,280,000 | 1,277,000 | 901,000 | 998,000 | 1,011,000 | 1,096,000 | 1,169,000 | 1,239,000 | 1,314,000 | 1,314,000 |
| Trade receivables | BUDGETED MONTH-END BALANCES | budget balance | 970,000 | 957,000 | 1,078,000 | 972,000 | 845,000 | 1,053,000 | 1,117,000 | 888,000 | 1,107,000 | 1,074,000 | 1,065,000 | 1,077,000 | 1,077,000 |
| Contract assets less contract liabilities | BUDGETED MONTH-END BALANCES | budget balance | 322,000 | 318,000 | 358,000 | 323,000 | 281,000 | 350,000 | 371,000 | 295,000 | 368,000 | 357,000 | 354,000 | 358,000 | 358,000 |
| label | ytd actual | ytd budget | ytd variance | ytd variance pct | fy outlook | fy budget | fy variance | fy variance pct | commentary |
|---|---|---|---|---|---|---|---|---|---|
| Operations and supply chain: hours | 10,161.6 | 9,890 | 271.6 | 2.75% | 16,028.9493 | 15,300 | 728.9493 | 4.76% | |
| Finance and performance: hours | 7,823.3 | 7,830 | -6.7 | -0.09% | 12,347.3099 | 12,170 | 177.3099 | 1.46% | |
| Digital and ERP: hours | 7,067.2 | 8,620 | -1,552.8 | -18.01% | 12,264.6776 | 13,320 | -1,055.3224 | -7.92% | |
| Operations and supply chain: fee revenue | 1,751,228.84 | 1,780,200 | -28,971.16 | -1.63% | 2,803,976.0122 | 2,754,000 | 49,976.0122 | 1.81% | Hours ahead of budget; EUR 78k lost on rate, with EUR 89k of Norlach time above its cap. |
| Finance and performance: fee revenue | 1,413,034.12 | 1,393,740 | 19,294.12 | 1.38% | 2,228,712.7673 | 2,166,260 | 62,452.7673 | 2.88% | |
| Digital and ERP: fee revenue | 1,291,027.88 | 1,586,080 | -295,052.12 | -18.6% | 2,221,873.0036 | 2,450,880 | -229,006.9964 | -9.34% | No new digital engagement between Varnholt (March) and Sauerbeck (July); subcontractors covered the June leaver. |
| FEE REVENUE | 4,455,290.84 | 4,760,020 | -304,729.16 | -6.4% | 7,254,561.7831 | 7,371,140 | -116,578.2169 | -1.58% | |
| Travel and expenses rebilled | 248,974.3 | 224,700 | 24,274.3 | 10.8% | 409,132.0093 | 348,100 | 61,032.0093 | 17.53% | |
| REVENUE | 4,704,265.14 | 4,984,720 | -280,454.86 | -5.63% | 7,663,693.7924 | 7,719,240 | -55,546.2076 | -0.72% | |
| Fee-earner salaries and employer social security | -2,478,057.51 | -2,454,968 | -23,089.51 | -0.94% | -3,781,621.3672 | -3,745,432 | -36,189.3672 | -0.97% | |
| Fee-earner bonus accrual | -198,788.31 | -275,416 | 76,627.69 | 27.82% | -322,673.551 | -413,124 | 90,450.449 | 21.89% | Bonus accrued at 70% of target on the year to date performance. |
| Subcontractors | -152,950.66 | -72,000 | -80,950.66 | -112.43% | -230,376.9901 | -108,000 | -122,376.9901 | -113.31% | Operations and finance bought in help for the April to June peak and an operations vacancy; digital covered its June leaver. |
| Engagement travel and expenses | -312,249.05 | -316,080 | 3,830.95 | 1.21% | -502,291.6119 | -489,480 | -12,811.6119 | -2.62% | |
| TOTAL COST OF DELIVERY | -3,142,045.53 | -3,118,464 | -23,581.53 | -0.76% | -4,836,963.5203 | -4,756,036 | -80,927.5203 | -1.7% | |
| GROSS PROFIT | 1,562,219.61 | 1,866,256 | -304,036.39 | -16.29% | 2,826,730.2722 | 2,963,204 | -136,473.7278 | -4.61% | |
| Gross margin % | 0.3321 | 0.3744 | -0.0423 | 0.3688 | 0.3839 | -0.015 | |||
| Founder and central staff payroll | -525,130.69 | -524,560 | -570.69 | -0.11% | -787,409.4598 | -786,840 | -569.4598 | -0.07% | |
| Central staff bonus accrual | -14,851.4764 | -21,176 | 6,324.5236 | 29.87% | -23,852.9187 | -31,764 | 7,911.0813 | 24.91% | |
| Severance on separations | 0 | 0 | 0 | 0% | 0 | 0 | 0 | 0% | |
| Office rent and service charges, Munich | -192,000 | -192,000 | 0 | 0% | -288,000 | -288,000 | 0 | 0% | |
| IT, software and research databases | -103,419 | -105,600 | 2,181 | 2.07% | -157,419 | -158,400 | 981 | 0.62% | |
| Company car leases (partners and directors) | -50,400 | -50,400 | 0 | 0% | -75,600 | -75,600 | 0 | 0% | |
| Recruitment (agency fees and campus) | -67,900 | -36,000 | -31,900 | -88.61% | -101,160 | -54,000 | -47,160 | -87.33% | Agency fees for the February manager and July senior consultant hires, not budgeted. |
| Marketing, events and business development | -63,892 | -65,600 | 1,708 | 2.6% | -97,892 | -98,400 | 508 | 0.52% | |
| Training and certifications | -43,894 | -44,000 | 106 | 0.24% | -65,894 | -66,000 | 106 | 0.16% | |
| Insurance (professional indemnity, D&O, office) | -30,900 | -30,400 | -500 | -1.64% | -46,100 | -45,600 | -500 | -1.1% | |
| Tax adviser, legal and payroll bureau | -47,292 | -48,000 | 708 | 1.47% | -71,292 | -72,000 | 708 | 0.98% | |
| Office running costs and supplies | -34,042 | -32,800 | -1,242 | -3.79% | -50,842 | -49,200 | -1,642 | -3.34% | |
| Client entertainment (30% not deductible) | -15,470 | -18,400 | 2,930 | 15.92% | -25,070 | -27,600 | 2,530 | 9.17% | |
| Bank charges | -3,807 | -4,000 | 193 | 4.83% | -5,807 | -6,000 | 193 | 3.22% | |
| Bad debts and expected credit losses | -116,973.4298 | -12,000 | -104,973.4298 | -874.78% | -117,509.4092 | -18,000 | -99,509.4092 | -552.83% | Pelzhoff insolvency application in July: 95% of the net claim provided after the VAT correction. |
| TOTAL OPERATING COSTS | -1,309,971.5962 | -1,184,936 | -125,035.5962 | -10.55% | -1,913,847.7877 | -1,777,404 | -136,443.7877 | -7.68% | |
| EBITDA | 252,248.0138 | 681,320 | -429,071.9862 | -62.98% | 912,882.4844 | 1,185,800 | -272,917.5156 | -23.02% | EUR 429k behind budget YTD; EUR 273k on the full-year outlook. |
| EBITDA % of revenue | 0.0536 | 0.1367 | -0.0831 | 0.1191 | 0.1536 | -0.0345 | |||
| Depreciation | -74,336.1111 | -86,400 | 12,063.8889 | 13.96% | -114,080.5556 | -129,600 | 15,519.4444 | 11.97% | |
| Interest | -4,258.31 | -4,258 | -0.31 | -0.01% | -6,037.437 | -6,037 | -0.437 | -0.01% | |
| Corporate income tax and trade tax | -58,792.6419 | -194,770.7945 | 135,978.1526 | 69.81% | -263,894.1409 | -346,291.2492 | 82,397.1083 | 23.79% | |
| NET PROFIT | 114,860.9507 | 395,891.2055 | -281,030.2548 | -70.99% | 528,870.3509 | 703,871.7508 | -175,001.3998 | -24.86% | |
| Cash at bank | 710,950.8223 | 1,011,000 | -300,049.1777 | -29.68% | 967,669.9383 | 1,314,000 | -346,330.0617 | -26.36% | |
| Trade receivables | 976,603.1345 | 888,000 | 88,603.1345 | 9.98% | 1,083,263.0342 | 1,077,000 | 6,263.0342 | 0.58% | |
| Contract assets less contract liabilities | 336,213.23 | 295,000 | 41,213.23 | 13.97% | 657,473.4442 | 358,000 | 299,473.4442 | 83.65% | Unbilled time and materials billed in arrears; capped work invoiced ahead of revenue on Norlach. |
| Practice | Actual fee revenue YTD | Budget fee revenue YTD | Actual hours YTD | Budget hours YTD | Actual rate | Budget rate | Hours effect | Rate effect | Total variance |
|---|---|---|---|---|---|---|---|---|---|
| Operations and supply chain | 1,751,228.84 | 1,780,200 | 10,161.6 | 9,890 | 172.3379 | 180 | 48,888 | -77,859.16 | -28,971.16 |
| Finance and performance | 1,413,034.12 | 1,393,740 | 7,823.3 | 7,830 | 180.6187 | 178 | -1,192.6 | 20,486.72 | 19,294.12 |
| Digital and ERP | 1,291,027.88 | 1,586,080 | 7,067.2 | 8,620 | 182.6788 | 184 | -285,715.2 | -9,336.92 | -295,052.12 |
| Travel and expenses rebilled (no hours) | 248,974.3 | 224,700 | 24,274.3 | 0 | 24,274.3 | ||||
| TOTAL | 4,704,265.14 | 4,984,720 | 25,052.1 | 26,340 | -213,745.5 | -66,709.36 | -280,454.86 |
| step | value |
|---|---|
| Budget EBITDA YTD | 681,320 |
| Revenue variance | -280,454.86 |
| Fee-earner pay and social security variance | -23,089.51 |
| Fee-earner bonus variance | 76,627.69 |
| Subcontractor and travel variance | -77,119.71 |
| Central payroll, bonus and severance variance | 5,753.8336 |
| Overheads variance | -25,816 |
| Bad debts and credit losses variance | -104,973.4298 |
| Actual EBITDA YTD | 252,248.0138 |
Balance sheet & cash flow
Base · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cash at bank (negative = overdraft drawn) | ASSETS | CF | 1,577,178.874 | 1,525,510.8732 | 1,178,074.1381 | 1,074,424.9785 | 1,135,132.3232 | 621,616.852 | 649,515.3451 | 710,950.8223 | 721,565.8132 | 703,862.9423 | 829,790.8941 | 967,669.9383 | 1,140,945.8019 | 1,233,390.6097 | 1,118,035.4653 | 1,111,194.6584 | 1,190,277.9704 | 1,041,298.1212 | 1,048,763.5107 | 1,130,109.5352 | 1,225,897.9482 | 1,252,253.1621 | 1,361,905.7495 | 1,412,060.209 | 967,669.9383 | 1,412,060.209 |
| Trade receivables, net of credit loss provisions | ASSETS | Receivables | 745,227.4664 | 725,796.1868 | 782,343.8124 | 942,462.9391 | 866,885.0521 | 1,032,623.0912 | 982,611.0463 | 976,603.1345 | 918,804.2997 | 1,066,047.5191 | 1,035,749.2709 | 1,083,263.0342 | 1,079,747.7072 | 1,081,935.6853 | 1,041,452.1418 | 1,043,675.2327 | 1,105,029.1122 | 856,496.8744 | 1,010,572.4302 | 1,036,623.3685 | 908,070.454 | 1,007,723.2596 | 946,475.5605 | 963,472.5825 | 1,083,263.0342 | 963,472.5825 |
| Contract assets (work done, not yet invoiced) | ASSETS | Engagements | 416,046.58 | 439,546.84 | 560,306.13 | 470,979.52 | 497,583.64 | 572,638.86 | 469,393.58 | 375,257.74 | 584,166.3546 | 579,554.7214 | 627,286.1945 | 660,475.6213 | 639,335.2826 | 637,718.3656 | 654,730.7913 | 679,249.8052 | 490,281.6285 | 668,856.3576 | 631,979.1399 | 550,116.3308 | 678,763.4496 | 637,835.3236 | 671,458.2703 | 726,433.9724 | 660,475.6213 | 726,433.9724 |
| Prepayments and deposits | ASSETS | opening balance, no movement modelled | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 |
| Fixed assets, net book value | ASSETS | Fixed_Assets | 388,113.8889 | 380,877.7778 | 376,897.2222 | 370,050 | 364,788.8889 | 357,566.6667 | 351,936.1111 | 343,863.8889 | 341,486.1111 | 336,569.4444 | 329,180.5556 | 321,719.4444 | 317,761.9444 | 310,130.0556 | 302,423.7778 | 296,159.7778 | 288,261.3889 | 280,288.6111 | 272,241.4444 | 264,119.8889 | 260,590.6111 | 252,186.9444 | 243,708.8889 | 235,156.4444 | 321,719.4444 | 235,156.4444 |
| TOTAL ASSETS | ASSETS | 3,168,566.8092 | 3,113,731.6778 | 2,939,621.3027 | 2,899,917.4376 | 2,906,389.9042 | 2,626,445.4699 | 2,495,456.0825 | 2,448,675.5856 | 2,608,022.5786 | 2,728,034.6272 | 2,864,006.915 | 3,075,128.0382 | 3,219,790.7361 | 3,305,174.7163 | 3,158,642.1761 | 3,172,279.4741 | 3,115,850.1 | 2,888,939.9643 | 3,005,556.5254 | 3,022,969.1234 | 3,115,322.4629 | 3,191,998.6897 | 3,265,548.4692 | 3,379,123.2084 | 3,075,128.0382 | 3,379,123.2084 | |
| Trade payables: subcontractors | LIABILITIES | Payables | 8,684.888 | 10,135.7623 | 3,031.2216 | 19,826.3571 | 44,771.4971 | 52,865.0275 | 23,775.2929 | 15,088.8416 | 44,973.188 | 20,188.7544 | 5,690.3566 | 19,078.3834 | 17,591.1006 | 17,695.7176 | 48.8038 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19,078.3834 | 0 |
| Trade payables: travel card and expense claims | LIABILITIES | Payables | 15,579.9582 | 19,244.3515 | 24,125.202 | 19,285.1067 | 19,822.8362 | 30,654.4589 | 23,581.694 | 20,639.1345 | 29,397.0678 | 25,286.0746 | 23,445.1812 | 25,444.8727 | 24,463.7439 | 25,482.0481 | 25,638.7876 | 25,254.9017 | 19,226.3886 | 24,575.4374 | 22,953.1054 | 18,916.2162 | 23,540.3929 | 20,577.4318 | 21,435.714 | 23,186.8299 | 25,444.8727 | 23,186.8299 |
| Trade payables: overhead suppliers | LIABILITIES | Payables | 25,783.655 | 42,058.722 | 33,919.299 | 30,144.028 | 33,914.775 | 29,600.318 | 39,168.739 | 26,484.3 | 33,132.75 | 41,022.45 | 30,157.75 | 30,157.75 | 49,985.3865 | 31,062.4825 | 31,062.4825 | 40,973.1833 | 31,062.4825 | 31,062.4825 | 31,062.4825 | 31,062.4825 | 34,037.4825 | 31,062.4825 | 31,062.4825 | 31,062.4825 | 30,157.75 | 31,062.4825 |
| Wage tax payable | LIABILITIES | People | 89,474.3385 | 92,228.5977 | 230,155.8949 | 91,552.2875 | 92,669.3465 | 92,659.9635 | 92,694.1823 | 92,642.9399 | 94,291.4578 | 95,457.5659 | 94,878.845 | 94,847.6682 | 101,837.9155 | 101,810.6699 | 222,784.365 | 103,573.6204 | 103,559.4092 | 103,545.0144 | 103,530.3692 | 103,530.7232 | 105,805.959 | 105,777.6377 | 105,749.5499 | 105,721.816 | 94,847.6682 | 105,721.816 |
| VAT payable (net of the special prepayment) | LIABILITIES | VAT | 78,952.8068 | 53,605.948 | 54,997.5889 | 78,835.514 | 76,505.4044 | 67,369.0656 | 74,965.4105 | 76,102.6106 | 53,971.7678 | 62,814.4769 | 94,624.4909 | 116,769.3552 | 136,661.9851 | 122,040.0087 | 115,273.8341 | 105,788.491 | 114,968.9425 | 90,339.4975 | 94,455.6252 | 125,190.2125 | 106,932.3296 | 118,739.3517 | 130,323.9297 | 126,918.9369 | 116,769.3552 | 126,918.9369 |
| Contract liabilities (invoiced ahead of the work) | LIABILITIES | Engagements | 44,115.87 | 35,015.54 | 23,217.76 | 36,015.43 | 11,299.39 | 38,346.58 | 15,745.86 | 39,044.51 | 13,581.2155 | 5,870.9677 | 4,578.6618 | 3,002.1771 | 13,511.9235 | 19,788.2614 | 0 | 2,439.0088 | 7,037.931 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,002.1771 | 0 |
| Bonus provision | LIABILITIES | People | 417,950.6766 | 444,696.4126 | 79,696.1294 | 106,268.0267 | 133,111.603 | 159,952.9989 | 186,802.3464 | 213,639.7864 | 246,700.4646 | 280,102.7582 | 313,319.1305 | 346,526.4697 | 382,098.2054 | 417,661.1901 | 106,687.0423 | 142,872.2438 | 179,052.4097 | 215,227.4863 | 251,397.3992 | 287,567.4375 | 324,410.0622 | 361,244.3216 | 398,070.2778 | 434,888.0356 | 346,526.4697 | 434,888.0356 |
| Corporate income tax payable / (receivable) | LIABILITIES | Tax | 22,300 | 22,300 | -4,100.3276 | 1,012.6952 | 4,052.5771 | -7,962.2608 | -39,955.2157 | -43,784.8807 | -57,918.8236 | -40,479.0545 | -16,752.17 | -28,504.8209 | -19,128.8702 | -896.1435 | -12,921.3957 | 2,767.472 | -5,337.2461 | -18,461.1967 | -5,346.0543 | -6,332.6879 | -22,095.5421 | -15,938.0618 | -5,884.4565 | -19,345.6582 | -28,504.8209 | -19,345.6582 |
| Trade tax payable / (receivable) | LIABILITIES | Tax | 28,100 | -9,900 | 503.4364 | 6,044.5638 | -28,661.0302 | -2,667.6317 | -41,272.1611 | -90,447.4774 | -60,708.8278 | -41,808.8568 | -61,120.3611 | -28,801.0381 | -18,640.0552 | -33,192.9742 | -11,912.8395 | 5,089.63 | -38,005.9226 | -17,916.4786 | -3,703.2279 | -39,084.7111 | -21,855.1214 | -15,182.086 | -38,598.9501 | -18,874.9945 | -28,801.0381 | -18,874.9945 |
| Bank loan: current portion | LIABILITIES | Financing | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 |
| Bank loan: non-current portion | LIABILITIES | Financing | 112,496 | 108,329 | 104,162 | 99,995 | 95,828 | 91,661 | 87,494 | 83,327 | 79,160 | 74,993 | 70,826 | 66,659 | 62,492 | 58,325 | 54,158 | 49,991 | 45,824 | 41,657 | 37,490 | 33,323 | 29,156 | 24,989 | 20,822 | 16,655 | 66,659 | 16,655 |
| TOTAL LIABILITIES | LIABILITIES | 893,442.1931 | 867,718.3341 | 599,712.2046 | 538,983.009 | 533,318.3991 | 602,483.5199 | 513,004.1483 | 482,740.7649 | 526,584.2601 | 573,452.1364 | 609,651.8849 | 695,183.8173 | 800,877.3349 | 809,780.2607 | 580,823.08 | 528,753.5511 | 507,392.3949 | 520,033.2427 | 581,843.6994 | 604,176.6728 | 629,935.5627 | 681,274.0776 | 712,984.5473 | 750,216.4481 | 695,183.8173 | 750,216.4481 | |
| Share capital | EQUITY | opening balance | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 |
| Retained earnings: opening (memo) | EQUITY | 2,251,073.87 | 2,225,124.6161 | 2,196,013.3437 | 2,289,909.0981 | 2,310,934.4286 | 2,323,071.5052 | 1,973,961.95 | 1,932,451.9342 | 1,915,934.8207 | 2,031,438.3185 | 2,104,582.4908 | 2,204,355.0301 | 2,329,944.2209 | 2,368,913.4012 | 2,445,394.4556 | 2,527,819.0961 | 2,593,525.923 | 2,558,457.7051 | 2,318,906.7216 | 2,373,712.826 | 2,368,792.4506 | 2,435,386.9002 | 2,460,724.6121 | 2,502,563.9219 | |||
| Net profit (memo) | EQUITY | PL | -25,949.2539 | -29,111.2724 | 93,895.7544 | 21,025.3305 | 12,137.0766 | 100,890.4449 | -41,510.0158 | -16,517.1135 | 115,503.4978 | 73,144.1723 | 99,772.5393 | 125,589.1908 | 38,969.1802 | 76,481.0544 | 82,424.6405 | 65,706.8269 | -35,068.2179 | 77,771.2271 | 54,806.1044 | -4,920.3754 | 66,594.4496 | 25,337.7119 | 41,839.3098 | 76,342.8384 | 528,870.3509 | 566,284.7499 |
| Dividends (memo) | EQUITY | Financing | 0 | 0 | 0 | 0 | 0 | 450,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 317,322.2106 | 0 | 0 | 0 | 0 | 0 | 0 | 450,000 | 317,322.2106 |
| Retained earnings | EQUITY | 2,225,124.6161 | 2,196,013.3437 | 2,289,909.0981 | 2,310,934.4286 | 2,323,071.5052 | 1,973,961.95 | 1,932,451.9342 | 1,915,934.8207 | 2,031,438.3185 | 2,104,582.4908 | 2,204,355.0301 | 2,329,944.2209 | 2,368,913.4012 | 2,445,394.4556 | 2,527,819.0961 | 2,593,525.923 | 2,558,457.7051 | 2,318,906.7216 | 2,373,712.826 | 2,368,792.4506 | 2,435,386.9002 | 2,460,724.6121 | 2,502,563.9219 | 2,578,906.7603 | 2,329,944.2209 | 2,578,906.7603 | |
| TOTAL EQUITY | EQUITY | 2,275,124.6161 | 2,246,013.3437 | 2,339,909.0981 | 2,360,934.4286 | 2,373,071.5052 | 2,023,961.95 | 1,982,451.9342 | 1,965,934.8207 | 2,081,438.3185 | 2,154,582.4908 | 2,254,355.0301 | 2,379,944.2209 | 2,418,913.4012 | 2,495,394.4556 | 2,577,819.0961 | 2,643,525.923 | 2,608,457.7051 | 2,368,906.7216 | 2,423,712.826 | 2,418,792.4506 | 2,485,386.9002 | 2,510,724.6121 | 2,552,563.9219 | 2,628,906.7603 | 2,379,944.2209 | 2,628,906.7603 | |
| TOTAL LIABILITIES AND EQUITY | EQUITY | 3,168,566.8092 | 3,113,731.6778 | 2,939,621.3027 | 2,899,917.4376 | 2,906,389.9042 | 2,626,445.4699 | 2,495,456.0825 | 2,448,675.5856 | 2,608,022.5786 | 2,728,034.6272 | 2,864,006.915 | 3,075,128.0382 | 3,219,790.7361 | 3,305,174.7163 | 3,158,642.1761 | 3,172,279.4741 | 3,115,850.1 | 2,888,939.9643 | 3,005,556.5254 | 3,022,969.1234 | 3,115,322.4629 | 3,191,998.6897 | 3,265,548.4692 | 3,379,123.2084 | 3,075,128.0382 | 3,379,123.2084 | |
| CHECK: assets less liabilities and equity (must be zero) | EQUITY | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Lock-up: receivables + contract assets - contract liabilities | MEMO | 1,117,158.1764 | 1,130,327.4868 | 1,319,432.1824 | 1,377,427.0291 | 1,353,169.3021 | 1,566,915.3712 | 1,436,258.7663 | 1,312,816.3645 | 1,489,389.4388 | 1,639,731.2727 | 1,658,456.8036 | 1,740,736.4784 | 1,705,571.0663 | 1,699,865.7896 | 1,696,182.933 | 1,720,486.0291 | 1,588,272.8097 | 1,525,353.232 | 1,642,551.5702 | 1,586,739.6993 | 1,586,833.9037 | 1,645,558.5832 | 1,617,933.8308 | 1,689,906.555 | 1,740,736.4784 | 1,689,906.555 | |
| Working capital (lock-up + prepayments - trade payables) | MEMO | 1,109,109.6752 | 1,100,888.651 | 1,300,356.4598 | 1,350,171.5373 | 1,296,660.1938 | 1,495,795.5669 | 1,391,733.0403 | 1,292,604.0884 | 1,423,886.433 | 1,595,233.9938 | 1,641,163.5158 | 1,708,055.4722 | 1,655,530.8354 | 1,667,625.5414 | 1,681,432.8592 | 1,696,257.944 | 1,579,983.9385 | 1,511,715.3121 | 1,630,535.9823 | 1,578,761.0006 | 1,571,256.0282 | 1,635,918.6689 | 1,607,435.6343 | 1,677,657.2426 | 1,708,055.4722 | 1,677,657.2426 | |
| Net cash / (debt): cash less bank loan | MEMO | 1,414,678.874 | 1,367,177.8732 | 1,023,908.1381 | 924,425.9785 | 989,300.3232 | 479,951.852 | 512,017.3451 | 577,619.8223 | 592,401.8132 | 578,865.9423 | 708,960.8941 | 851,006.9383 | 1,028,449.8019 | 1,125,061.6097 | 1,013,873.4653 | 1,011,199.6584 | 1,094,449.9704 | 949,637.1212 | 961,269.5107 | 1,046,782.5352 | 1,146,737.9482 | 1,177,260.1621 | 1,291,079.7495 | 1,345,401.209 | 851,006.9383 | 1,345,401.209 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Net profit | OPERATING ACTIVITIES (indirect) | PL | -25,949.2539 | -29,111.2724 | 93,895.7544 | 21,025.3305 | 12,137.0766 | 100,890.4449 | -41,510.0158 | -16,517.1135 | 115,503.4978 | 73,144.1723 | 99,772.5393 | 125,589.1908 | 38,969.1802 | 76,481.0544 | 82,424.6405 | 65,706.8269 | -35,068.2179 | 77,771.2271 | 54,806.1044 | -4,920.3754 | 66,594.4496 | 25,337.7119 | 41,839.3098 | 76,342.8384 | 528,870.3509 | 566,284.7499 |
| Add back: depreciation | OPERATING ACTIVITIES (indirect) | 8,986.1111 | 9,036.1111 | 9,180.5556 | 9,247.2222 | 9,361.1111 | 9,422.2222 | 9,530.5556 | 9,572.2222 | 9,777.7778 | 9,916.6667 | 9,988.8889 | 10,061.1111 | 10,235.5 | 10,309.8889 | 10,384.2778 | 10,502 | 10,576.3889 | 10,650.7778 | 10,725.1667 | 10,799.5556 | 11,007.2778 | 11,081.6667 | 11,156.0556 | 11,230.4444 | 114,080.5556 | 128,659 | |
| Add back: interest | OPERATING ACTIVITIES (indirect) | 583.3345 | 568.75 | 554.1655 | 539.581 | 524.9965 | 510.412 | 495.8275 | 481.243 | 466.6585 | 452.074 | 437.4895 | 422.905 | 408.3205 | 393.736 | 379.1515 | 364.567 | 349.9825 | 335.398 | 320.8135 | 306.229 | 291.6445 | 277.06 | 262.4755 | 247.891 | 6,037.437 | 3,937.269 | |
| Add back: corporate income tax and trade tax | OPERATING ACTIVITIES (indirect) | 0 | 0 | 20,003.1088 | 10,654.1502 | 6,334.2879 | 49,978.5605 | -20,197.4843 | -7,979.9812 | 57,179.7067 | 36,339.7401 | 49,440.3802 | 62,141.672 | 19,536.9337 | 37,992.0482 | 40,916.1773 | 32,691.3372 | -16,888.0302 | 38,626.7881 | 27,328.3932 | -2,055.8764 | 33,128.0304 | 12,830.5156 | 20,948.9817 | 37,924.0486 | 263,894.1409 | 282,979.3472 | |
| EBITDA (check equals PL) | OPERATING ACTIVITIES (indirect) | -16,379.8083 | -19,506.4113 | 123,633.5843 | 41,466.2839 | 28,357.4721 | 160,801.6396 | -51,681.117 | -14,443.6295 | 182,927.6407 | 119,852.6531 | 159,639.2979 | 198,214.879 | 69,149.9344 | 125,176.7275 | 134,104.2471 | 109,264.7311 | -41,029.8768 | 127,384.191 | 93,180.4778 | 4,129.5327 | 111,021.4022 | 49,526.9542 | 74,206.8225 | 125,745.2224 | 912,882.4844 | 981,860.3661 | |
| (Increase) / decrease in trade receivables | OPERATING ACTIVITIES (indirect) | BS movement | 207,557.6136 | 19,431.2796 | -56,547.6256 | -160,119.1268 | 75,577.887 | -165,738.0391 | 50,012.045 | 6,007.9118 | 57,798.8348 | -147,243.2194 | 30,298.2483 | -47,513.7633 | 3,515.327 | -2,187.9782 | 40,483.5436 | -2,223.0909 | -61,353.8795 | 248,532.2378 | -154,075.5558 | -26,050.9383 | 128,552.9145 | -99,652.8055 | 61,247.6991 | -16,997.0221 | -130,477.9542 | 119,790.4517 |
| (Increase) / decrease in contract assets | OPERATING ACTIVITIES (indirect) | BS movement | -78,394.38 | -23,500.26 | -120,759.29 | 89,326.61 | -26,604.12 | -75,055.22 | 103,245.28 | 94,135.84 | -208,908.6146 | 4,611.6333 | -47,731.4732 | -33,189.4267 | 21,140.3387 | 1,616.917 | -17,012.4256 | -24,519.0139 | 188,968.1767 | -178,574.7291 | 36,877.2176 | 81,862.8091 | -128,647.1188 | 40,928.126 | -33,622.9467 | -54,975.7021 | -322,823.4213 | -65,958.3511 |
| (Increase) / decrease in prepayments | OPERATING ACTIVITIES (indirect) | BS movement | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Increase / (decrease) in subcontractor payables | OPERATING ACTIVITIES (indirect) | BS movement | -22,815.112 | 1,450.8743 | -7,104.5408 | 16,795.1356 | 24,945.14 | 8,093.5304 | -29,089.7345 | -8,686.4514 | 29,884.3465 | -24,784.4337 | -14,498.3978 | 13,388.0269 | -1,487.2829 | 104.617 | -17,646.9138 | -48.8038 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -12,421.6166 | -19,078.3834 |
| Increase / (decrease) in travel and expense payables | OPERATING ACTIVITIES (indirect) | BS movement | 3,179.9582 | 3,664.3933 | 4,880.8505 | -4,840.0953 | 537.7295 | 10,831.6227 | -7,072.7649 | -2,942.5595 | 8,757.9333 | -4,110.9932 | -1,840.8934 | 1,999.6916 | -981.1289 | 1,018.3042 | 156.7394 | -383.8858 | -6,028.5131 | 5,349.0487 | -1,622.3319 | -4,036.8892 | 4,624.1767 | -2,962.9611 | 858.2821 | 1,751.1159 | 13,044.8727 | -2,258.0429 |
| Increase / (decrease) in overhead payables | OPERATING ACTIVITIES (indirect) | BS movement | -16,016.345 | 16,275.067 | -8,139.423 | -3,775.271 | 3,770.747 | -4,314.457 | 9,568.421 | -12,684.439 | 6,648.45 | 7,889.7 | -10,864.7 | 0 | 19,827.6365 | -18,922.904 | 0 | 9,910.7008 | -9,910.7008 | 0 | 0 | 0 | 2,975 | -2,975 | 0 | 0 | -11,642.25 | 904.7325 |
| Increase / (decrease) in wage tax payable | OPERATING ACTIVITIES (indirect) | BS movement | -6.0115 | 2,754.2593 | 137,927.2972 | -138,603.6075 | 1,117.059 | -9.383 | 34.2188 | -51.2424 | 1,648.5179 | 1,166.1081 | -578.7209 | -31.1768 | 6,990.2473 | -27.2456 | 120,973.6951 | -119,210.7446 | -14.2112 | -14.3948 | -14.6452 | 0.354 | 2,275.2358 | -28.3213 | -28.0878 | -27.7338 | 5,367.3182 | 10,874.1478 |
| Increase / (decrease) in VAT payable | OPERATING ACTIVITIES (indirect) | BS movement | -10,321.3632 | -25,346.8588 | 1,391.6409 | 23,837.9251 | -2,330.1096 | -9,136.3387 | 7,596.3449 | 1,137.2001 | -22,130.8428 | 8,842.7091 | 31,810.014 | 22,144.8642 | 19,892.6299 | -14,621.9763 | -6,766.1746 | -9,485.3431 | 9,180.4515 | -24,629.445 | 4,116.1277 | 30,734.5873 | -18,257.8829 | 11,807.0221 | 11,584.5779 | -3,404.9928 | 27,495.1852 | 10,149.5818 |
| Increase / (decrease) in contract liabilities | OPERATING ACTIVITIES (indirect) | BS movement | 42,273.98 | -9,100.33 | -11,797.78 | 12,797.67 | -24,716.04 | 27,047.19 | -22,600.72 | 23,298.65 | -25,463.2945 | -7,710.2478 | -1,292.3059 | -1,576.4848 | 10,509.7464 | 6,276.338 | -19,788.2614 | 2,439.0088 | 4,598.9222 | -7,037.931 | 0 | 0 | 0 | 0 | 0 | 0 | 1,160.2871 | -3,002.1771 |
| Increase / (decrease) in the bonus provision | OPERATING ACTIVITIES (indirect) | BS movement | 25,950.6766 | 26,745.7359 | -365,000.2832 | 26,571.8973 | 26,843.5763 | 26,841.3959 | 26,849.3475 | 26,837.44 | 33,060.6782 | 33,402.2936 | 33,216.3723 | 33,207.3392 | 35,571.7356 | 35,562.9848 | -310,974.1479 | 36,185.2015 | 36,180.1659 | 36,175.0766 | 36,169.9128 | 36,170.0383 | 36,842.6247 | 36,834.2594 | 36,825.9562 | 36,817.7577 | -45,473.5303 | 88,361.5658 |
| Cash generated from operations | OPERATING ACTIVITIES (indirect) | 135,029.2085 | -7,132.2507 | -301,515.5696 | -96,542.5786 | 107,499.3412 | -20,638.0592 | 86,861.3207 | 112,608.7201 | 64,223.6494 | -8,083.7969 | 178,157.4412 | 186,643.9493 | 184,129.184 | 133,995.7843 | -76,469.6981 | 1,928.7601 | 120,590.535 | 207,184.0541 | 14,631.203 | 122,809.4939 | 139,386.3522 | 33,477.2739 | 151,072.3034 | 88,908.6452 | 437,111.3753 | 1,121,643.8912 | |
| Interest paid | OPERATING ACTIVITIES (indirect) | Financing | -583.3345 | -568.75 | -554.1655 | -539.581 | -524.9965 | -510.412 | -495.8275 | -481.243 | -466.6585 | -452.074 | -437.4895 | -422.905 | -408.3205 | -393.736 | -379.1515 | -364.567 | -349.9825 | -335.398 | -320.8135 | -306.229 | -291.6445 | -277.06 | -262.4755 | -247.891 | -6,037.437 | -3,937.269 |
| Corporate income tax and trade tax paid | OPERATING ACTIVITIES (indirect) | Tax | 0 | -38,000 | -36,000 | 0 | -38,000 | -36,000 | -50,400 | -45,025 | -41,575 | 0 | -45,025 | -41,575 | 0 | -34,312.2405 | -31,661.2948 | 0 | -34,312.2405 | -31,661.2948 | 0 | -34,312.2405 | -31,661.2948 | 0 | -34,312.2405 | -31,661.2948 | -371,600 | -263,894.1409 |
| NET CASH FROM OPERATING ACTIVITIES | OPERATING ACTIVITIES (indirect) | 134,445.874 | -45,701.0007 | -338,069.7351 | -97,082.1596 | 68,974.3448 | -57,148.4712 | 35,965.4932 | 67,102.4771 | 22,181.9909 | -8,535.8709 | 132,694.9517 | 144,646.0443 | 183,720.8635 | 99,289.8079 | -108,510.1444 | 1,564.1931 | 85,928.312 | 175,187.3614 | 14,310.3895 | 88,191.0245 | 107,433.413 | 33,200.2139 | 116,497.5875 | 56,999.4595 | 59,473.9383 | 853,812.4812 | |
| Capital expenditure | INVESTING ACTIVITIES | Fixed_Assets | -3,100 | -1,800 | -5,200 | -2,400 | -4,100 | -2,200 | -3,900 | -1,500 | -7,400 | -5,000 | -2,600 | -2,600 | -6,278 | -2,678 | -2,678 | -4,238 | -2,678 | -2,678 | -2,678 | -2,678 | -7,478 | -2,678 | -2,678 | -2,678 | -41,800 | -42,096 |
| Bank loan repaid | FINANCING ACTIVITIES | Financing | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -50,004 | -50,004 |
| Dividends paid (incl. withholding tax paid on the day) | FINANCING ACTIVITIES | Financing | 0 | 0 | 0 | 0 | 0 | -450,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -317,322.2106 | 0 | 0 | 0 | 0 | 0 | 0 | -450,000 | -317,322.2106 |
| NET CASH FROM FINANCING ACTIVITIES | FINANCING ACTIVITIES | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -454,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -321,489.2106 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -500,004 | -367,326.2106 | |
| NET CASH FLOW FOR THE MONTH | CASH | 127,178.874 | -51,668.0007 | -347,436.7351 | -103,649.1596 | 60,707.3447 | -513,515.4712 | 27,898.4932 | 61,435.4771 | 10,614.9909 | -17,702.8709 | 125,927.9517 | 137,879.0443 | 173,275.8635 | 92,444.8079 | -115,355.1444 | -6,840.8069 | 79,083.312 | -148,979.8492 | 7,465.3895 | 81,346.0245 | 95,788.413 | 26,355.2139 | 109,652.5875 | 50,154.4595 | -482,330.0617 | 444,390.2706 | |
| Opening cash | CASH | 1,450,000 | 1,577,178.874 | 1,525,510.8732 | 1,178,074.1381 | 1,074,424.9785 | 1,135,132.3232 | 621,616.852 | 649,515.3451 | 710,950.8223 | 721,565.8132 | 703,862.9423 | 829,790.8941 | 967,669.9383 | 1,140,945.8019 | 1,233,390.6097 | 1,118,035.4653 | 1,111,194.6584 | 1,190,277.9704 | 1,041,298.1212 | 1,048,763.5107 | 1,130,109.5352 | 1,225,897.9482 | 1,252,253.1621 | 1,361,905.7495 | |||
| CLOSING CASH (to balance sheet) | CASH | 1,577,178.874 | 1,525,510.8732 | 1,178,074.1381 | 1,074,424.9785 | 1,135,132.3232 | 621,616.852 | 649,515.3451 | 710,950.8223 | 721,565.8132 | 703,862.9423 | 829,790.8941 | 967,669.9383 | 1,140,945.8019 | 1,233,390.6097 | 1,118,035.4653 | 1,111,194.6584 | 1,190,277.9704 | 1,041,298.1212 | 1,048,763.5107 | 1,130,109.5352 | 1,225,897.9482 | 1,252,253.1621 | 1,361,905.7495 | 1,412,060.209 | 967,669.9383 | 1,412,060.209 | |
| Free cash flow (operating less capex) | CASH | memo | 131,345.874 | -47,501.0007 | -343,269.7351 | -99,482.1596 | 64,874.3447 | -59,348.4712 | 32,065.4932 | 65,602.4771 | 14,781.9909 | -13,535.8709 | 130,094.9517 | 142,046.0443 | 177,442.8635 | 96,611.8079 | -111,188.1444 | -2,673.8069 | 83,250.312 | 172,509.3614 | 11,632.3895 | 85,513.0245 | 99,955.413 | 30,522.2139 | 113,819.5875 | 54,321.4595 | 17,673.9383 | 811,716.4812 |
| Receipts from clients | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | 736,213.53 | 605,889.31 | 557,961.02 | 624,076.13 | 704,791.3 | 641,897.65 | 739,124.49 | 739,191.48 | 681,621.4689 | 676,773.7689 | 792,984.9057 | 819,249.8305 | 864,476.5539 | 855,459.0993 | 837,168.0576 | 809,728.9511 | 794,679.132 | 868,840.2421 | 690,920.5818 | 757,831.458 | 829,505.737 | 717,508.9196 | 820,579.5116 | 781,952.9074 | 8,319,774.884 | 9,628,651.1515 |
| Net salaries (last banking day) | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -175,787.839 | -181,424.881 | -184,331.4313 | -180,572.0342 | -182,914.9227 | -182,952.7357 | -183,485.2569 | -183,640.8093 | -188,292.0207 | -190,866.6961 | -189,580.0709 | -189,497.9794 | -202,717.4655 | -202,662.224 | -202,592.9623 | -205,946.1206 | -205,919.7641 | -205,893.0082 | -205,865.6959 | -205,866.352 | -212,107.8734 | -212,030.0762 | -211,953.0272 | -211,876.9466 | -2,213,346.6771 | -2,485,431.5159 |
| Net bonus (March payroll) | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | 0 | 0 | -231,593.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -204,727.8383 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -231,593.6 | -204,727.8383 |
| Social security (third-last banking day) | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -97,530.3125 | -100,693.2013 | -126,364.4738 | -100,216.1784 | -102,418.4309 | -102,337.4508 | -102,369.5209 | -102,477.5709 | -106,069.382 | -107,960.654 | -107,081.0773 | -107,019.2098 | -117,677.9254 | -117,639.1776 | -138,381.9629 | -119,677.8865 | -119,661.6268 | -119,645.0626 | -119,628.0797 | -119,628.4844 | -124,299.0053 | -124,240.7615 | -124,183.1066 | -124,126.1756 | -1,262,537.4624 | -1,468,789.2548 |
| Severance | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Wage tax (10th) | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -89,480.35 | -89,474.3385 | -92,228.5977 | -230,155.8949 | -91,552.2875 | -92,669.3465 | -92,659.9635 | -92,694.1823 | -92,642.9399 | -94,291.4578 | -95,457.5659 | -94,878.845 | -94,847.6682 | -101,837.9155 | -101,810.6699 | -222,784.365 | -103,573.6204 | -103,559.4092 | -103,545.0144 | -103,530.3692 | -103,530.7232 | -105,805.959 | -105,777.6377 | -105,749.5499 | -1,248,185.7693 | -1,356,352.9014 |
| Subcontractors | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -30,857.64 | -8,611.99 | -10,123.86 | -1,925.12 | -17,908.6 | -48,475.55 | -52,164.14 | -23,996.45 | -15,088.8416 | -44,973.188 | -20,188.7544 | -5,690.3566 | -19,078.3834 | -17,591.1006 | -17,695.7176 | -48.8038 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -280,004.4906 | -54,414.0054 |
| Travel card statements and expense claims | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -27,556.93 | -35,377.63 | -41,287.68 | -42,939.77 | -40,405.45 | -47,106.27 | -55,947.7 | -41,490.9 | -50,036.2023 | -54,683.1423 | -48,731.2557 | -48,890.0539 | -49,908.6166 | -49,945.792 | -51,120.8357 | -50,893.6893 | -44,481.2904 | -43,801.826 | -47,528.5428 | -41,869.3216 | -42,456.6091 | -44,117.8247 | -42,013.1458 | -44,622.5438 | -534,452.9842 | -552,760.0378 |
| Rent (in advance) | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -28,560 | -28,560 | -28,560 | -28,560 | -28,560 | -28,560 | -28,560 | -28,560 | -28,560 | -28,560 | -28,560 | -28,560 | -29,416.8 | -29,416.8 | -29,416.8 | -29,416.8 | -29,416.8 | -29,416.8 | -29,416.8 | -29,416.8 | -29,416.8 | -29,416.8 | -29,416.8 | -29,416.8 | -342,720 | -353,001.6 |
| Overhead suppliers | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -71,473.38 | -70,612.22 | -74,971.44 | -63,215.27 | -62,334.12 | -63,599.99 | -68,246.55 | -66,157.82 | -59,617.05 | -74,155.2 | -71,180.2 | -60,315.5 | -80,143.1365 | -81,047.869 | -62,124.965 | -72,035.6658 | -72,035.6658 | -62,124.965 | -62,124.965 | -62,124.965 | -65,099.965 | -65,099.965 | -62,124.965 | -62,124.965 | -805,878.74 | -808,212.0571 |
| VAT returns and the special prepayment | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -79,348.87 | -97,925.3 | -69,027.5068 | -72,578.4412 | -70,419.1478 | -96,416.3662 | -68,089.0381 | -87,280.0275 | -75,685.383 | -88,417.2276 | -53,554.5403 | -97,259.9366 | -85,364.5543 | -120,813.6163 | -105,257.1842 | -106,191.64 | -98,491.0096 | -96,706.2969 | -107,671.4611 | -72,076.8519 | -111,787.5888 | -102,811.4392 | -93,529.7059 | -114,618.4613 | -956,001.7851 | -1,215,319.8095 |
| Corporate income tax and solidarity surcharge | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | 0 | 0 | -36,000 | 0 | 0 | -36,000 | -22,300 | 0 | -41,575 | 0 | 0 | -41,575 | 0 | 0 | -31,661.2948 | 0 | 0 | -31,661.2948 | 0 | 0 | -31,661.2948 | 0 | 0 | -31,661.2948 | -177,450 | -126,645.1791 |
| Trade tax | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | 0 | -38,000 | 0 | 0 | -38,000 | 0 | -28,100 | -45,025 | 0 | 0 | -45,025 | 0 | 0 | -34,312.2405 | 0 | 0 | -34,312.2405 | 0 | 0 | -34,312.2405 | 0 | 0 | -34,312.2405 | 0 | -194,150 | -137,248.9619 |
| Capex incl. VAT | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -3,689 | -2,142 | -6,188 | -2,856 | -4,879 | -2,618 | -4,641 | -1,785 | -8,806 | -5,950 | -3,094 | -3,094 | -7,470.82 | -3,186.82 | -3,186.82 | -5,043.22 | -3,186.82 | -3,186.82 | -3,186.82 | -3,186.82 | -8,898.82 | -3,186.82 | -3,186.82 | -3,186.82 | -49,742 | -50,094.24 |
| Interest | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -583.3345 | -568.75 | -554.1655 | -539.581 | -524.9965 | -510.412 | -495.8275 | -481.243 | -466.6585 | -452.074 | -437.4895 | -422.905 | -408.3205 | -393.736 | -379.1515 | -364.567 | -349.9825 | -335.398 | -320.8135 | -306.229 | -291.6445 | -277.06 | -262.4755 | -247.891 | -6,037.437 | -3,937.269 |
| Loan principal | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -50,004 | -50,004 |
| Dividends incl. withholding tax | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | 0 | 0 | 0 | 0 | 0 | -450,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -317,322.2106 | 0 | 0 | 0 | 0 | 0 | 0 | -450,000 | -317,322.2106 |
| NET CASH FLOW, DIRECT METHOD | DIRECT METHOD (built from the cash lines of each schedule) | 127,178.874 | -51,668.0007 | -347,436.7351 | -103,649.1596 | 60,707.3447 | -513,515.4712 | 27,898.4932 | 61,435.4771 | 10,614.9909 | -17,702.8709 | 125,927.9517 | 137,879.0443 | 173,275.8635 | 92,444.8079 | -115,355.1444 | -6,840.8069 | 79,083.312 | -148,979.8492 | 7,465.3895 | 81,346.0245 | 95,788.413 | 26,355.2139 | 109,652.5875 | 50,154.4595 | -482,330.0617 | 444,390.2706 | |
| CHECK: indirect less direct (must be zero) | DIRECT METHOD (built from the cash lines of each schedule) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Operating drivers
Base · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| E-2501 Eberstal Medizintechnik AG: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 708 | 622 | 749.6 | 562.6 | 615.2 | 696.5 | 801.1 | 575.9 | 764 | 736 | 728 | 748 | 640 | 660 | 708 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8,306.9 | 2,008 |
| E-2502 Norlach Antriebstechnik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 229.7 | 252.9 | 289.8 | 290.5 | 253.3 | 334.5 | 362.2 | 299.7 | 387.45 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,700.05 | 0 |
| E-2503 Wittenfels Holding GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 475.7 | 486.4 | 513.4 | 497.8 | 415.3 | 528.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,917.4 | 0 |
| E-2504 Rindelmann Maschinenbau GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 210 | 212.7 | 308.7 | 217.1 | 176.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,125.4 | 0 |
| E-2505 Zorneck Logistik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 128.7 | 124.7 | 135.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 388.6 | 0 |
| E-2506 Pelzhoff Kunststofftechnik Gmb: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 190.3 | 196.3 | 199.6 | 187 | 156.6 | 196.9 | 85.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,212.2 | 0 |
| E-2601 Sauerbeck Lebensmittel GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 220 | 224 | 244.4 | 249.4 | 209.4 | 302.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,450 | 0 |
| E-2602 Sornegg Präzision AG: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 298.4 | 345.6 | 299.6 | 263.2 | 328.2 | 376.7 | 278 | 349.2499 | 336.4501 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,875.4 | 0 |
| E-2603 Zorneck Logistik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 202.7 | 169.3 | 137.4 | 175.6 | 200.5 | 154.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,040 | 0 |
| E-2604 Varnholt Chemie GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 183.1 | 162.9 | 142.1 | 192.4 | 216.2 | 164.5 | 207.9302 | 200.3098 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,469.44 | 0 |
| E-2605 Varnholt Chemie GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 133.7 | 116.9 | 145.3 | 178.8 | 130.2 | 183.855 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 888.755 | 0 |
| E-2606 Ulmhardt Verpackungen GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 350.1 | 462.3 | 478.5 | 418.3 | 502.0681 | 483.6677 | 478.4105 | 491.5536 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,664.9 | 0 |
| E-2607 Stelzhof Industrie AG: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 145.2 | 176.4 | 119.1 | 168.9733 | 162.7805 | 161.0112 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 933.465 | 0 |
| E-2608 Wittenfels Holding GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 311.7 | 249.6 | 326.1892 | 314.2346 | 310.8191 | 319.358 | 273.2475 | 281.7865 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,831.901 | 555.034 |
| E-2609 Sauerbeck Lebensmittel GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 155.1 | 131.4 | 192.675 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 479.175 | 0 |
| E-2610 Norlach Antriebstechnik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 138.3 | 182.7412 | 176.0438 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 497.085 | 0 |
| E-2611 Teggwerk Elektronik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 356.3 | 357.4 | 419.2 | 332.9 | 307.5 | 409.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,183.2 | 0 |
| E-2612 Eberstal Medizintechnik AG: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 338.0056 | 325.618 | 322.0787 | 330.927 | 283.1461 | 291.9944 | 313.2303 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,316.6292 | 888.3708 |
| E-2613 Teggwerk Elektronik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 371.101 | 357.5005 | 353.6146 | 363.3293 | 310.87 | 320.5847 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,445.5454 | 631.4546 |
| E-2614 Rindelmann Maschinenbau GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 186.9677 | 184.9355 | 190.0161 | 162.5806 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 561.9194 | 162.5806 |
| E-2615 Zorneck Logistik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 216.6076 | 214.2532 | 220.1392 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 651 | 0 |
| E-2616 Wittenfels Holding GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 228.8788 | 235.1667 | 201.2121 | 207.5 | 222.5909 | 232.6515 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 464.0455 | 863.9545 |
| E-2617 Eberstal Medizintechnik AG: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 196.5185 | 189.3162 | 187.2584 | 192.4029 | 164.6228 | 169.7673 | 182.114 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 765.496 | 516.504 |
| P-01 Eberstal Medizintechnik AG: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 523.4764 | 398.9739 | 540.454 | 523.4764 | 458.3955 | 540.454 | 492.3507 | 514.9876 | 557.4316 | 0 | 4,550 |
| P-02 Norlach Antriebstechnik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 194.2197 | 200.289 | 214.8555 | 224.5665 | 171.1561 | 231.8497 | 224.5665 | 196.6474 | 231.8497 | 0 | 0 | 0 | 0 | 1,890 |
| P-03 Wittenfels Holding GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 148.7586 | 127.2801 | 131.2576 | 140.8036 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 148.7586 | 399.3414 |
| P-04 Stelzhof Industrie AG: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 175.4153 | 180.897 | 194.0532 | 202.8239 | 154.5847 | 209.402 | 202.8239 | 0 | 0 | 0 | 0 | 0 | 0 | 1,320 |
| P-05 Teggwerk Elektronik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 76.7695 | 82.3527 | 86.0749 | 65.603 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 310.8 |
| P-06 Merzbach Fenster GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 86.5554 | 89.2603 | 95.752 | 100.0797 | 76.277 | 103.3256 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 551.25 |
| P-07 Sornegg Präzision AG: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 198.9754 | 170.2463 | 175.5665 | 188.335 | 196.8473 | 150.0296 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 198.9754 | 881.0246 |
| P-08 Ulmhardt Verpackungen GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 197.841 | 204.0236 | 218.8616 | 228.7537 | 174.3474 | 236.1727 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,260 |
| P-09 Varnholt Chemie GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 100.8136 | 108.1455 | 113.0334 | 86.1498 | 116.6994 | 113.0334 | 0 | 0 | 0 | 0 | 0 | 0 | 637.875 |
| P-10 Zorneck Logistik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 105.7468 | 110.5263 | 84.239 | 114.111 | 110.5263 | 96.7852 | 114.111 | 103.9545 | 0 | 0 | 0 | 840 |
| Hours to date | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | opening + hours | 5,755.2 | 6,377.2 | 7,126.8 | 7,689.4 | 8,304.6 | 9,001.1 | 9,802.2 | 10,378.1 | 11,142.1 | 11,878.1 | 12,606.1 | 13,354.1 | 13,994.1 | 14,654.1 | 15,362.1 | 15,362.1 | 15,362.1 | 15,362.1 | 15,362.1 | 15,362.1 | 15,362.1 | 15,362.1 | 15,362.1 | 15,362.1 | 13,354.1 | 15,362.1 |
| Standard value at the rate card | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | hours x blended rate card x rate card factor | 144,715.2 | 127,136.8 | 153,218.24 | 114,995.44 | 125,746.88 | 142,364.6 | 163,744.84 | 117,713.96 | 156,161.6 | 150,438.4 | 148,803.2 | 152,891.2 | 136,048.64 | 140,300.16 | 150,503.808 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,697,930.36 | 426,852.608 |
| Value at agreed rates | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | hours x agreed rate x rate card factor | 133,137.984 | 116,965.856 | 140,960.7808 | 105,795.8048 | 115,687.1296 | 130,975.432 | 150,645.2528 | 108,296.8432 | 143,668.672 | 138,403.328 | 136,898.944 | 140,659.904 | 125,164.7488 | 129,076.1472 | 138,463.5034 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,562,095.9312 | 392,704.3994 |
| FEE REVENUE | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | A: ledger; F: value at agreed rates x (1 - write-down) | 129,123.85 | 113,176.33 | 139,848.85 | 101,634.82 | 113,443.94 | 128,377.58 | 144,975.83 | 105,580.84 | 138,462.3544 | 133,387.8179 | 131,937.9503 | 135,562.6193 | 120,628.9831 | 124,398.6389 | 133,445.8126 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,515,512.7819 | 378,473.4346 |
| Fees invoiced | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | A: sales ledger; F: prior month revenue (monthly in arrears) | 131,056.29 | 129,123.85 | 113,176.33 | 139,848.85 | 101,634.82 | 113,443.94 | 128,377.58 | 144,975.83 | 105,580.84 | 138,462.3544 | 133,387.8179 | 131,937.9503 | 135,562.6193 | 120,628.9831 | 124,398.6389 | 133,445.8126 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,511,006.4527 | 514,036.0539 |
| Fees invoiced to date | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | 922,007.88 | 1,051,131.73 | 1,164,308.06 | 1,304,156.91 | 1,405,791.73 | 1,519,235.67 | 1,647,613.25 | 1,792,589.08 | 1,898,169.92 | 2,036,632.2744 | 2,170,020.0923 | 2,301,958.0427 | 2,437,520.6619 | 2,558,149.6451 | 2,682,548.2839 | 2,815,994.0965 | 2,815,994.0965 | 2,815,994.0965 | 2,815,994.0965 | 2,815,994.0965 | 2,815,994.0965 | 2,815,994.0965 | 2,815,994.0965 | 2,815,994.0965 | 2,301,958.0427 | 2,815,994.0965 | |
| Travel and expenses (cost) | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | A: expense claims; F: hours x cost per hour x inflation | 7,418 | 5,932.03 | 8,990.37 | 5,957.49 | 6,400.54 | 8,203.43 | 10,505.41 | 7,032.12 | 8,404 | 8,096 | 8,008 | 8,228 | 7,251.2 | 7,477.8 | 8,021.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 93,175.39 | 22,750.64 |
| Travel and expenses rebilled at cost (revenue) | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | cost, rebilled under the engagement letter | 7,418 | 5,932.03 | 8,990.37 | 5,957.49 | 6,400.54 | 8,203.43 | 10,505.41 | 7,032.12 | 8,404 | 8,096 | 8,008 | 8,228 | 7,251.2 | 7,477.8 | 8,021.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 93,175.39 | 22,750.64 |
| Expenses invoiced | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | A: sales ledger; F: prior month | 7,149.79 | 7,418 | 5,932.03 | 8,990.37 | 5,957.49 | 6,400.54 | 8,203.43 | 10,505.41 | 7,032.12 | 8,404 | 8,096 | 8,008 | 8,228 | 7,251.2 | 7,477.8 | 8,021.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 92,097.18 | 30,978.64 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | opening + revenue - invoiced | 136,541.85 | 119,108.36 | 148,839.22 | 107,592.31 | 119,844.48 | 136,581.01 | 155,481.24 | 112,612.96 | 146,866.3544 | 141,483.8179 | 139,945.9503 | 143,790.6193 | 127,880.1831 | 131,876.4389 | 141,467.4526 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 143,790.6193 | 0 |
| Fees still to earn | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 1,741,091.6138 | 1,628,364.409 | 1,492,511.8162 | 1,390,549.8782 | 1,279,055.0609 | 1,152,825.9642 | 1,007,639.8488 | 903,267.506 | 764,805.1515 | 631,417.3336 | 499,479.3833 | 363,916.764 | 257,844.4515 | 133,445.8126 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 363,916.764 | 0 |
| Hours to date | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | opening + hours | 1,188.1 | 1,441 | 1,730.8 | 2,021.3 | 2,274.6 | 2,609.1 | 2,971.3 | 3,271 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 |
| Estimated hours at completion | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | A: hours to date + estimate to complete; F: register | 3,040 | 3,200 | 3,380 | 3,520 | 3,640 | 3,640 | 3,640 | 3,640 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 | 3,658.45 |
| Percentage complete | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | hours to date / hours at completion | 39.08% | 45.03% | 51.21% | 57.42% | 62.49% | 71.68% | 81.63% | 89.86% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | hours x blended rate card x rate card factor | 45,181.99 | 49,745.43 | 57,003.66 | 57,141.35 | 49,824.11 | 65,796.15 | 71,244.74 | 58,950.99 | 76,211.415 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 531,099.835 | 0 |
| Value at agreed rates | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | hours x agreed rate x rate card factor | 41,567.4308 | 45,765.7956 | 52,443.3672 | 52,570.042 | 45,838.1812 | 60,532.458 | 65,545.1608 | 54,234.9108 | 70,114.5018 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 488,611.8482 | 0 |
| Value at agreed rates to date | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | opening + value | 215,003.3308 | 260,769.1264 | 313,212.4936 | 365,782.5356 | 411,620.7168 | 472,153.1748 | 537,698.3356 | 591,933.2464 | 662,047.7482 | 662,047.7482 | 662,047.7482 | 662,047.7482 | 662,047.7482 | 662,047.7482 | 662,047.7482 | 662,047.7482 | 662,047.7482 | 662,047.7482 | 662,047.7482 | 662,047.7482 | 662,047.7482 | 662,047.7482 | 662,047.7482 | 662,047.7482 | 662,047.7482 | 662,047.7482 |
| Fee revenue to date | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | A: ledger; F: cap x % complete once the value at completion exceeds the cap, else value at agreed rates | 215,003.33 | 252,175 | 286,759.76 | 321,570.45 | 349,938.46 | 401,400 | 457,123.08 | 503,230.77 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 |
| FEE REVENUE | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | change in revenue to date | 41,567.43 | 37,171.67 | 34,584.76 | 34,810.69 | 28,368.01 | 51,461.54 | 55,723.08 | 46,107.69 | 56,769.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 386,564.1 | 0 |
| Fees invoiced | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | A: sales ledger; F: prior month value at agreed rates, up to the cap | 44,046.64 | 41,567.43 | 45,765.8 | 52,443.37 | 52,570.04 | 45,838.18 | 60,532.46 | 65,545.16 | 22,301.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 430,610.74 | 0 |
| Fees invoiced to date | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | 173,435.9 | 215,003.33 | 260,769.13 | 313,212.5 | 365,782.54 | 411,620.72 | 472,153.18 | 537,698.34 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | |
| Travel and expenses (cost) | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | A: expense claims; F: hours x cost per hour x inflation | 3,226.3 | 5,065.99 | 3,593.13 | 4,828.71 | 4,819.69 | 5,835.95 | 7,027.99 | 4,689.48 | 6,199.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 45,286.44 | 0 |
| Travel and expenses rebilled at cost (revenue) | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | cost, rebilled under the engagement letter | 3,226.3 | 5,065.99 | 3,593.13 | 4,828.71 | 4,819.69 | 5,835.95 | 7,027.99 | 4,689.48 | 6,199.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 45,286.44 | 0 |
| Expenses invoiced | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | A: sales ledger; F: prior month | 4,371.16 | 3,226.3 | 5,065.99 | 3,593.13 | 4,828.71 | 4,819.69 | 5,835.95 | 7,027.99 | 4,689.48 | 6,199.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 49,657.6 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | opening + revenue - invoiced | 44,793.73 | 42,237.66 | 29,583.76 | 13,186.66 | -11,024.39 | -4,384.77 | -8,002.11 | -29,778.09 | 6,199.2 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 |
| Fees still to earn | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 344,996.67 | 307,825 | 273,240.24 | 238,429.55 | 210,061.54 | 158,600 | 102,876.92 | 56,769.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | opening + hours | 2,611.4 | 3,097.8 | 3,611.2 | 4,109 | 4,524.3 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 |
| Standard value at the rate card | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | hours x blended rate card x rate card factor | 97,233.08 | 99,420.16 | 104,938.96 | 101,750.32 | 84,887.32 | 108,086.72 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 596,316.56 | 0 |
| Value at agreed rates | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | hours x agreed rate x rate card factor | 89,454.4336 | 91,466.5472 | 96,543.8432 | 93,610.2944 | 78,096.3344 | 99,439.7824 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 548,611.2352 | 0 |
| FEE REVENUE | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | A: ledger; F: value at agreed rates x (1 - write-down) | 87,172.41 | 89,729.82 | 94,929.76 | 90,920.74 | 76,482.22 | 97,486.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 536,721.24 | 0 |
| Fees invoiced | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | A: sales ledger; F: prior month revenue (monthly in arrears) | 98,311.66 | 87,172.41 | 89,729.82 | 94,929.76 | 90,920.74 | 76,482.22 | 97,486.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 635,032.9 | 0 |
| Fees invoiced to date | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | 392,737.29 | 479,909.7 | 569,639.52 | 664,569.28 | 755,490.02 | 831,972.24 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | |
| Travel and expenses (cost) | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | A: expense claims; F: hours x cost per hour x inflation | 4,802.24 | 3,891.79 | 4,040.9 | 4,247.23 | 2,718.59 | 4,738.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 24,439.36 | 0 |
| Travel and expenses rebilled at cost (revenue) | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | cost, rebilled under the engagement letter | 4,802.24 | 3,891.79 | 4,040.9 | 4,247.23 | 2,718.59 | 4,738.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 24,439.36 | 0 |
| Expenses invoiced | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | A: sales ledger; F: prior month | 4,694.31 | 4,802.24 | 3,891.79 | 4,040.9 | 4,247.23 | 2,718.59 | 4,738.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29,133.67 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | opening + revenue - invoiced | 91,974.65 | 93,621.61 | 98,970.66 | 95,167.97 | 79,200.81 | 102,224.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 444,613.9752 | 356,044.4386 | 262,558.4186 | 171,913.0335 | 96,290.2363 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Hours to date | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | opening + hours | 644.6 | 857.3 | 1,166 | 1,383.1 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 |
| Estimated hours at completion | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | A: hours to date + estimate to complete; F: register | 1,480 | 1,480 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 |
| Percentage complete | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | hours to date / hours at completion | 43.55% | 57.93% | 74.74% | 88.66% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | hours x blended rate card x rate card factor | 43,386 | 43,943.82 | 63,777.42 | 44,852.86 | 36,547.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 232,507.64 | 0 |
| Value at agreed rates | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | hours x agreed rate | 41,148.6486 | 41,677.7027 | 60,488.5135 | 42,539.8649 | 34,662.8378 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 220,517.5676 | 0 |
| Fee revenue to date | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | A: ledger; F: fee x % complete | 126,306.76 | 167,984.46 | 216,756.41 | 257,114.74 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 |
| FEE REVENUE | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | change in revenue to date | 41,148.65 | 41,677.7 | 48,771.95 | 40,358.33 | 32,885.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 204,841.89 | 0 |
| Milestone invoicing due to date | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | fee x (30% at start + 40% at mid-point + 30% at completion) | 87,000 | 203,000 | 203,000 | 203,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 |
| Fees invoiced | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | A: sales ledger; F: tops up to the milestone due | 0 | 116,000 | 0 | 0 | 87,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 203,000 | 0 |
| Fees invoiced to date | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | 87,000 | 203,000 | 203,000 | 203,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | |
| Travel and expenses (cost) | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | A: expense claims; F: hours x cost per hour x inflation | 2,235.66 | 2,631.67 | 3,582.84 | 1,936.54 | 2,266.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12,653.04 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | opening + revenue - invoiced | 39,306.76 | -35,015.54 | 13,756.41 | 54,114.74 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 163,693.24 | 122,015.54 | 73,243.59 | 32,885.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | opening + hours | 380.1 | 504.8 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 |
| Estimated hours at completion | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | A: hours to date + estimate to complete; F: register | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 |
| Percentage complete | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | hours to date / hours at completion | 59.39% | 78.87% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | hours x blended rate card x rate card factor | 26,589.42 | 25,763.02 | 27,932.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 80,284.76 | 0 |
| Value at agreed rates | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | hours x agreed rate | 25,740 | 24,940 | 27,040 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 77,720 | 0 |
| Fee revenue to date | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | A: ledger; F: fee x % complete | 71,268.75 | 94,650 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 |
| FEE REVENUE | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | change in revenue to date | 20,988.75 | 23,381.25 | 25,350 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 69,720 | 0 |
| Milestone invoicing due to date | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | fee x (30% at start + 40% at mid-point + 30% at completion) | 84,000 | 84,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 |
| Fees invoiced | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | A: sales ledger; F: tops up to the milestone due | 48,000 | 0 | 36,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 84,000 | 0 |
| Fees invoiced to date | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | 84,000 | 84,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | |
| Travel and expenses (cost) | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | A: expense claims; F: hours x cost per hour x inflation | 939.12 | 1,153.58 | 1,097.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,189.89 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | opening + revenue - invoiced | -12,731.25 | 10,650 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 48,731.25 | 25,350 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | opening + hours | 377.8 | 574.1 | 773.7 | 960.7 | 1,117.3 | 1,314.2 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 |
| Standard value at the rate card | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | hours x blended rate card x rate card factor | 37,432.01 | 38,612.21 | 39,261.32 | 36,782.9 | 30,803.22 | 38,730.23 | 16,817.85 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 238,439.74 | 0 |
| Value at agreed rates | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | hours x agreed rate x rate card factor | 33,688.809 | 34,750.989 | 35,335.188 | 33,104.61 | 27,722.898 | 34,857.207 | 15,136.065 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 214,595.766 | 0 |
| FEE REVENUE | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | A: ledger; F: value at agreed rates x (1 - write-down) | 31,876.75 | 32,070.05 | 33,659.41 | 31,861.28 | 26,343.91 | 32,008.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 187,820.36 | 0 |
| Fees invoiced | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | A: sales ledger; F: prior month revenue (monthly in arrears) | 31,342.95 | 31,876.75 | 32,070.05 | 33,659.41 | 31,861.28 | 26,343.91 | 32,008.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 219,163.31 | 0 |
| Fees invoiced to date | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | 31,342.95 | 63,219.7 | 95,289.75 | 128,949.16 | 160,810.44 | 187,154.35 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | |
| Travel and expenses (cost) | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | A: expense claims; F: hours x cost per hour x inflation | 2,151.07 | 2,327.79 | 2,813.79 | 3,083.92 | 1,941 | 2,259.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14,576.77 | 0 |
| Travel and expenses rebilled at cost (revenue) | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | cost, rebilled under the engagement letter | 2,151.07 | 2,327.79 | 2,813.79 | 3,083.92 | 1,941 | 2,259.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14,576.77 | 0 |
| Expenses invoiced | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | A: sales ledger; F: prior month | 2,399.4 | 2,151.07 | 2,327.79 | 2,813.79 | 3,083.92 | 1,941 | 2,259.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16,976.17 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | opening + revenue - invoiced | 34,027.82 | 34,397.84 | 36,473.2 | 34,945.2 | 28,284.91 | 34,268.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 156,525.88 | 126,458.3291 | 95,885.3125 | 67,242.2559 | 43,255.6106 | 13,096.1569 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Hours to date | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | opening + hours | 220 | 444 | 688.4 | 937.8 | 1,147.2 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 |
| Estimated hours at completion | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | A: hours to date + estimate to complete; F: register | 1,300 | 1,300 | 1,380 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 |
| Percentage complete | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | hours to date / hours at completion | 16.92% | 34.15% | 49.88% | 64.68% | 79.12% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | hours x blended rate card x rate card factor | 43,274 | 44,060.8 | 48,073.48 | 49,056.98 | 41,188.98 | 59,560.76 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 285,215 | 0 |
| Value at agreed rates | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | hours x agreed rate | 40,615.3846 | 41,353.8462 | 45,120 | 46,043.0769 | 38,658.4615 | 55,901.5385 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 267,692.3077 | 0 |
| Fee revenue to date | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | A: ledger; F: fee x % complete | 40,615.38 | 81,969.23 | 119,721.74 | 155,222.07 | 189,881.38 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 |
| FEE REVENUE | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | change in revenue to date | 40,615.38 | 41,353.85 | 37,752.51 | 35,500.33 | 34,659.31 | 50,118.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 240,000 | 0 |
| Milestone invoicing due to date | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | fee x (30% at start + 40% at mid-point + 30% at completion) | 72,000 | 72,000 | 72,000 | 168,000 | 168,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 |
| Fees invoiced | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | A: sales ledger; F: tops up to the milestone due | 72,000 | 0 | 0 | 96,000 | 0 | 72,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 240,000 | 0 |
| Fees invoiced to date | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | 72,000 | 72,000 | 72,000 | 168,000 | 168,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | |
| Travel and expenses (cost) | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | A: expense claims; F: hours x cost per hour x inflation | 3,032.46 | 2,876.73 | 3,209.29 | 1,837.95 | 2,440.35 | 3,383.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16,779.98 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | opening + revenue - invoiced | -31,384.62 | 9,969.23 | 47,721.74 | -12,777.93 | 21,881.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 199,384.62 | 158,030.77 | 120,278.26 | 84,777.93 | 50,118.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | opening + hours | 0 | 298.4 | 644 | 943.6 | 1,206.8 | 1,535 | 1,911.7 | 2,189.7 | 2,538.9499 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 |
| Standard value at the rate card | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | hours x blended rate card x rate card factor | 0 | 58,695.28 | 67,979.52 | 58,931.32 | 51,771.44 | 64,556.94 | 74,096.89 | 54,682.6 | 68,697.4488 | 66,179.7412 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 565,591.18 | 0 |
| Value at agreed rates | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | hours x agreed rate x rate card factor | 0 | 55,760.516 | 64,580.544 | 55,984.754 | 49,182.868 | 61,329.093 | 70,392.0455 | 51,948.47 | 65,262.5763 | 62,870.7542 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 537,311.621 | 0 |
| FEE REVENUE | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | A: ledger; F: value at agreed rates x (1 - write-down) | 0 | 54,401.79 | 63,303.29 | 55,130.06 | 48,134.69 | 59,456.54 | 69,476.27 | 51,562.32 | 63,379.7 | 61,056.8838 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 525,901.5438 | 0 |
| Fees invoiced | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 0 | 54,401.79 | 63,303.29 | 55,130.06 | 48,134.69 | 59,456.54 | 69,476.27 | 51,562.32 | 63,379.7 | 61,056.8838 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 525,901.5438 | 0 |
| Fees invoiced to date | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | 0 | 0 | 54,401.79 | 117,705.08 | 172,835.14 | 220,969.83 | 280,426.37 | 349,902.64 | 401,464.96 | 464,844.66 | 525,901.5438 | 525,901.5438 | 525,901.5438 | 525,901.5438 | 525,901.5438 | 525,901.5438 | 525,901.5438 | 525,901.5438 | 525,901.5438 | 525,901.5438 | 525,901.5438 | 525,901.5438 | 525,901.5438 | 525,901.5438 | 525,901.5438 | 525,901.5438 | |
| Travel and expenses (cost) | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | A: expense claims; F: hours x cost per hour x inflation | 0 | 7,535.4 | 6,323.98 | 5,221.12 | 5,060.38 | 8,359.72 | 7,190.01 | 7,097.74 | 7,683.4971 | 7,401.9029 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 61,873.75 | 0 |
| Travel and expenses rebilled at cost (revenue) | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | cost, rebilled under the engagement letter | 0 | 7,535.4 | 6,323.98 | 5,221.12 | 5,060.38 | 8,359.72 | 7,190.01 | 7,097.74 | 7,683.4971 | 7,401.9029 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 61,873.75 | 0 |
| Expenses invoiced | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | A: sales ledger; F: prior month | 0 | 0 | 7,535.4 | 6,323.98 | 5,221.12 | 5,060.38 | 8,359.72 | 7,190.01 | 7,097.74 | 7,683.4971 | 7,401.9029 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 61,873.75 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | opening + revenue - invoiced | 0 | 61,937.19 | 69,627.27 | 60,351.18 | 53,195.07 | 67,816.26 | 76,666.28 | 58,660.06 | 71,063.1971 | 68,458.7867 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 521,809.7609 | 467,657.9793 | 404,940.6345 | 350,571.0844 | 302,807.1806 | 243,247.4798 | 174,886.2998 | 124,436.5838 | 61,056.8838 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Hours to date | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | opening + hours | 0 | 0 | 202.7 | 372 | 509.4 | 685 | 885.5 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 |
| Estimated hours at completion | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | A: hours to date + estimate to complete; F: register | 1,040 | 1,040 | 1,070 | 1,070 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 |
| Percentage complete | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | hours to date / hours at completion | 0% | 0% | 18.94% | 34.77% | 48.98% | 65.87% | 85.14% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | hours x blended rate card x rate card factor | 0 | 0 | 41,877.82 | 34,977.38 | 28,386.84 | 36,278.96 | 41,423.3 | 31,919.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 214,864 | 0 |
| Value at agreed rates | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | hours x agreed rate | 0 | 0 | 39,782.243 | 33,227.1028 | 26,966.3551 | 34,463.5514 | 39,350.4673 | 30,322.4299 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 204,112.1495 | 0 |
| Fee revenue to date | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | A: ledger; F: fee x % complete | 0 | 0 | 39,782.24 | 73,009.35 | 102,859.62 | 138,317.31 | 178,802.88 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 |
| FEE REVENUE | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | change in revenue to date | 0 | 0 | 39,782.24 | 33,227.11 | 29,850.27 | 35,457.69 | 40,485.57 | 31,197.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 210,000 | 0 |
| Milestone invoicing due to date | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 63,000 | 63,000 | 63,000 | 147,000 | 147,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 |
| Fees invoiced | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 63,000 | 0 | 0 | 84,000 | 0 | 63,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 210,000 | 0 |
| Fees invoiced to date | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | 0 | 0 | 63,000 | 63,000 | 63,000 | 147,000 | 147,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | |
| Travel and expenses (cost) | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 2,364.22 | 1,587.66 | 1,232.14 | 2,119.72 | 2,160.66 | 1,718.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11,182.65 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | opening + revenue - invoiced | 0 | 0 | -23,217.76 | 10,009.35 | 39,859.62 | -8,682.69 | 31,802.88 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 210,000 | 210,000 | 170,217.76 | 136,990.65 | 107,140.38 | 71,682.69 | 31,197.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | opening + hours | 0 | 0 | 183.1 | 346 | 488.1 | 680.5 | 896.7 | 1,061.2 | 1,269.1302 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 |
| Estimated hours at completion | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | A: hours to date + estimate to complete; F: register | 1,469.44 | 1,469.44 | 1,380 | 1,380 | 1,380 | 1,450 | 1,450 | 1,450 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 | 1,469.44 |
| Percentage complete | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | hours to date / hours at completion | 0% | 0% | 13.27% | 25.07% | 35.37% | 46.93% | 61.84% | 73.19% | 86.37% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | hours x blended rate card x rate card factor | 0 | 0 | 36,015.77 | 32,042.43 | 27,951.07 | 37,845.08 | 42,526.54 | 32,357.15 | 40,899.8782 | 39,400.9298 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 289,038.848 | 0 |
| Value at agreed rates | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | hours x agreed rate x rate card factor | 0 | 0 | 33,854.8238 | 30,119.8842 | 26,274.0058 | 35,574.3752 | 39,974.9476 | 30,415.721 | 38,445.8855 | 37,036.874 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 271,696.5171 | 0 |
| Value at agreed rates to date | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | opening + value | 0 | 0 | 33,854.8238 | 63,974.708 | 90,248.7138 | 125,823.089 | 165,798.0366 | 196,213.7576 | 234,659.6431 | 271,696.5171 | 271,696.5171 | 271,696.5171 | 271,696.5171 | 271,696.5171 | 271,696.5171 | 271,696.5171 | 271,696.5171 | 271,696.5171 | 271,696.5171 | 271,696.5171 | 271,696.5171 | 271,696.5171 | 271,696.5171 | 271,696.5171 | 271,696.5171 | 271,696.5171 |
| Fee revenue to date | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | A: ledger; F: cap x % complete once the value at completion exceeds the cap, else value at agreed rates | 0 | 0 | 33,854.82 | 63,974.7 | 90,248.71 | 122,020.69 | 160,787.59 | 190,284.14 | 224,557.561 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 |
| FEE REVENUE | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | change in revenue to date | 0 | 0 | 33,854.82 | 30,119.88 | 26,274.01 | 31,771.98 | 38,766.9 | 29,496.55 | 34,273.421 | 35,442.439 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 260,000 | 0 |
| Fees invoiced | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | A: sales ledger; F: prior month value at agreed rates, up to the cap | 0 | 0 | 0 | 33,854.82 | 30,119.88 | 26,274.01 | 35,574.38 | 39,974.95 | 30,415.721 | 38,445.8855 | 25,340.3535 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 260,000 | 0 |
| Fees invoiced to date | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | 0 | 0 | 0 | 33,854.82 | 63,974.7 | 90,248.71 | 125,823.09 | 165,798.04 | 196,213.761 | 234,659.6465 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | |
| Travel and expenses (cost) | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 1,309.6 | 1,410.85 | 983.01 | 1,555.19 | 1,750.05 | 1,346.66 | 1,663.4419 | 1,602.4781 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11,621.28 | 0 |
| Travel and expenses rebilled at cost (revenue) | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | cost, rebilled under the engagement letter | 0 | 0 | 1,309.6 | 1,410.85 | 983.01 | 1,555.19 | 1,750.05 | 1,346.66 | 1,663.4419 | 1,602.4781 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11,621.28 | 0 |
| Expenses invoiced | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | A: sales ledger; F: prior month | 0 | 0 | 0 | 1,309.6 | 1,410.85 | 983.01 | 1,555.19 | 1,750.05 | 1,346.66 | 1,663.4419 | 1,602.4781 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11,621.28 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | opening + revenue - invoiced | 0 | 0 | 35,164.42 | 31,530.73 | 27,257.02 | 33,327.17 | 36,714.55 | 25,832.76 | 30,007.2419 | 26,942.8316 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 260,000 | 260,000 | 226,145.18 | 196,025.3 | 169,751.29 | 137,979.31 | 99,212.41 | 69,715.86 | 35,442.439 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | opening + hours | 0 | 0 | 0 | 133.7 | 250.6 | 395.9 | 574.7 | 704.9 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 |
| Estimated hours at completion | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | A: hours to date + estimate to complete; F: register | 888.755 | 888.755 | 888.755 | 840 | 840 | 840 | 880 | 880 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 | 888.755 |
| Percentage complete | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | hours to date / hours at completion | 0% | 0% | 0% | 15.92% | 29.83% | 47.13% | 65.31% | 80.1% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | hours x blended rate card x rate card factor | 0 | 0 | 0 | 27,622.42 | 24,151.54 | 30,018.98 | 36,940.08 | 26,899.32 | 37,984.443 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 183,616.783 | 0 |
| Value at agreed rates | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | hours x agreed rate | 0 | 0 | 0 | 26,262.5 | 22,962.5 | 28,541.0714 | 35,121.4286 | 25,575 | 36,114.375 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 174,576.875 | 0 |
| Fee revenue to date | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | A: ledger; F: fee x % complete | 0 | 0 | 0 | 26,262.5 | 49,225 | 77,766.07 | 107,756.25 | 132,168.75 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 |
| FEE REVENUE | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | change in revenue to date | 0 | 0 | 0 | 26,262.5 | 22,962.5 | 28,541.07 | 29,990.18 | 24,412.5 | 32,831.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 165,000 | 0 |
| Milestone invoicing due to date | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 49,500 | 49,500 | 49,500 | 115,500 | 115,500 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 |
| Fees invoiced | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 49,500 | 0 | 0 | 66,000 | 0 | 49,500 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 165,000 | 0 |
| Fees invoiced to date | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | 0 | 0 | 0 | 49,500 | 49,500 | 49,500 | 115,500 | 115,500 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | |
| Travel and expenses (cost) | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 1,240.25 | 1,114.46 | 1,624.64 | 1,869.18 | 1,269.49 | 1,838.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8,956.57 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | opening + revenue - invoiced | 0 | 0 | 0 | -23,237.5 | -275 | 28,266.07 | -7,743.75 | 16,668.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 165,000 | 165,000 | 165,000 | 138,737.5 | 115,775 | 87,233.93 | 57,243.75 | 32,831.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | opening + hours | 0 | 0 | 0 | 0 | 350.1 | 812.4 | 1,290.9 | 1,709.2 | 2,211.2681 | 2,694.9359 | 3,173.3464 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 |
| Standard value at the rate card | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 68,864.67 | 90,934.41 | 94,120.95 | 82,279.61 | 98,756.8042 | 95,137.4448 | 94,103.3422 | 96,688.5988 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 720,885.83 | 0 |
| Value at agreed rates | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 65,421.4365 | 86,387.6895 | 89,414.9025 | 78,165.6295 | 93,818.9639 | 90,380.5726 | 89,398.1751 | 91,854.1689 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 684,841.5385 | 0 |
| FEE REVENUE | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | A: ledger; F: value at agreed rates x (1 - write-down) | 0 | 0 | 0 | 0 | 63,549.37 | 84,859.48 | 87,157 | 75,602.82 | 90,465.9041 | 87,150.3997 | 86,203.1128 | 88,571.3302 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 663,559.4168 | 0 |
| Fees invoiced | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 63,549.37 | 84,859.48 | 87,157 | 75,602.82 | 90,465.9041 | 87,150.3997 | 86,203.1128 | 88,571.3302 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 574,988.0866 | 88,571.3302 |
| Fees invoiced to date | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | 0 | 0 | 0 | 0 | 0 | 63,549.37 | 148,408.85 | 235,565.85 | 311,168.67 | 401,634.5741 | 488,784.9738 | 574,988.0866 | 663,559.4168 | 663,559.4168 | 663,559.4168 | 663,559.4168 | 663,559.4168 | 663,559.4168 | 663,559.4168 | 663,559.4168 | 663,559.4168 | 663,559.4168 | 663,559.4168 | 663,559.4168 | 574,988.0866 | 663,559.4168 | |
| Travel and expenses (cost) | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 4,916.45 | 6,841.76 | 7,114.82 | 4,682.27 | 7,028.954 | 6,771.3484 | 6,697.7468 | 6,881.7508 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 50,935.1 | 0 |
| Travel and expenses rebilled at cost (revenue) | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 4,916.45 | 6,841.76 | 7,114.82 | 4,682.27 | 7,028.954 | 6,771.3484 | 6,697.7468 | 6,881.7508 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 50,935.1 | 0 |
| Expenses invoiced | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 4,916.45 | 6,841.76 | 7,114.82 | 4,682.27 | 7,028.954 | 6,771.3484 | 6,697.7468 | 6,881.7508 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 44,053.3492 | 6,881.7508 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 68,465.82 | 91,701.24 | 94,271.82 | 80,285.09 | 97,494.8581 | 93,921.7481 | 92,900.8596 | 95,453.081 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 95,453.081 | 0 |
| Fees still to earn | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 660,365.5202 | 660,365.5202 | 660,365.5202 | 660,365.5202 | 597,282.225 | 513,982.004 | 427,762.7616 | 352,390.7468 | 261,924.8427 | 174,774.443 | 88,571.3302 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Hours to date | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | opening + hours | 0 | 0 | 0 | 0 | 0 | 145.2 | 321.6 | 440.7 | 609.6733 | 772.4538 | 933.465 | 933.465 | 933.465 | 933.465 | 933.465 | 933.465 | 933.465 | 933.465 | 933.465 | 933.465 | 933.465 | 933.465 | 933.465 | 933.465 | 933.465 | 933.465 |
| Estimated hours at completion | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | A: hours to date + estimate to complete; F: register | 933.465 | 933.465 | 933.465 | 933.465 | 933.465 | 910 | 910 | 910 | 933.465 | 933.465 | 933.465 | 933.465 | 933.465 | 933.465 | 933.465 | 933.465 | 933.465 | 933.465 | 933.465 | 933.465 | 933.465 | 933.465 | 933.465 | 933.465 | 933.465 | 933.465 |
| Percentage complete | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 15.96% | 35.34% | 48.43% | 65.31% | 82.75% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 29,998.32 | 36,444.24 | 24,606.06 | 34,909.8789 | 33,630.4593 | 33,264.9108 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 192,853.869 | 0 |
| Value at agreed rates | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | hours x agreed rate | 0 | 0 | 0 | 0 | 0 | 28,720.8791 | 34,892.3077 | 23,558.2418 | 33,423.2855 | 32,198.3483 | 31,848.3662 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 184,641.4286 | 0 |
| Fee revenue to date | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | A: ledger; F: fee x % complete | 0 | 0 | 0 | 0 | 0 | 28,720.88 | 63,613.19 | 87,171.43 | 117,563.2614 | 148,952.2229 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 |
| FEE REVENUE | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 28,720.88 | 34,892.31 | 23,558.24 | 30,391.8314 | 31,388.9615 | 31,047.7771 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 180,000 | 0 |
| Milestone invoicing due to date | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 0 | 0 | 54,000 | 54,000 | 54,000 | 126,000 | 126,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 |
| Fees invoiced | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 0 | 0 | 54,000 | 0 | 0 | 72,000 | 0 | 54,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 180,000 | 0 |
| Fees invoiced to date | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | 0 | 0 | 0 | 0 | 0 | 54,000 | 54,000 | 54,000 | 126,000 | 126,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | |
| Travel and expenses (cost) | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 3,066.6 | 3,050.99 | 2,516.54 | 3,379.4655 | 3,255.6108 | 3,220.2237 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18,489.43 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | -25,279.12 | 9,613.19 | 33,171.43 | -8,436.7386 | 22,952.2229 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 151,279.12 | 116,386.81 | 92,828.57 | 62,436.7386 | 31,047.7771 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 311.7 | 561.3 | 887.4892 | 1,201.7239 | 1,512.5429 | 1,831.901 | 2,105.1485 | 2,386.935 | 2,386.935 | 2,386.935 | 2,386.935 | 2,386.935 | 2,386.935 | 2,386.935 | 2,386.935 | 2,386.935 | 2,386.935 | 2,386.935 | 1,831.901 | 2,386.935 |
| Estimated hours at completion | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | A: hours to date + estimate to complete; F: register | 2,386.935 | 2,386.935 | 2,386.935 | 2,386.935 | 2,386.935 | 2,386.935 | 2,300 | 2,300 | 2,386.935 | 2,386.935 | 2,386.935 | 2,386.935 | 2,386.935 | 2,386.935 | 2,386.935 | 2,386.935 | 2,386.935 | 2,386.935 | 2,386.935 | 2,386.935 | 2,386.935 | 2,386.935 | 2,386.935 | 2,386.935 | 2,386.935 | 2,386.935 |
| Percentage complete | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 13.55% | 24.4% | 37.18% | 50.35% | 63.37% | 76.75% | 88.19% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 76.75% | 100% |
| Standard value at the rate card | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 61,311.39 | 49,096.32 | 64,161.4212 | 61,809.9555 | 61,138.1082 | 62,817.7265 | 55,897.6989 | 57,644.502 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 360,334.9214 | 113,542.2009 |
| Value at agreed rates | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 57,019.5927 | 45,659.5776 | 59,670.1217 | 57,483.2586 | 56,858.4406 | 58,420.4857 | 51,984.86 | 53,609.3868 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 335,111.4769 | 105,594.2468 |
| Value at agreed rates to date | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | opening + value | 0 | 0 | 0 | 0 | 0 | 0 | 57,019.5927 | 102,679.1703 | 162,349.292 | 219,832.5506 | 276,690.9912 | 335,111.4769 | 387,096.3368 | 440,705.7237 | 440,705.7237 | 440,705.7237 | 440,705.7237 | 440,705.7237 | 440,705.7237 | 440,705.7237 | 440,705.7237 | 440,705.7237 | 440,705.7237 | 440,705.7237 | 335,111.4769 | 440,705.7237 |
| Fee revenue to date | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | A: ledger; F: cap x % complete once the value at completion exceeds the cap, else value at agreed rates | 0 | 0 | 0 | 0 | 0 | 0 | 57,019.59 | 102,679.17 | 159,878.8271 | 216,487.3645 | 272,480.5917 | 330,012.0943 | 379,236.9094 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 330,012.0943 | 430,000 |
| FEE REVENUE | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 57,019.59 | 45,659.58 | 57,199.6571 | 56,608.5374 | 55,993.2272 | 57,531.5027 | 49,224.8151 | 50,763.0906 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 330,012.0943 | 99,987.9057 |
| Fees invoiced | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | A: sales ledger; F: prior month value at agreed rates, up to the cap | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 57,019.59 | 45,659.5776 | 59,670.1217 | 57,483.2586 | 56,858.4406 | 58,420.4857 | 51,984.86 | 42,903.6659 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 276,690.9885 | 153,309.0115 |
| Fees invoiced to date | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 57,019.59 | 102,679.1676 | 162,349.2893 | 219,832.5479 | 276,690.9885 | 335,111.4742 | 387,096.3341 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 276,690.9885 | 430,000 | |
| Travel and expenses (cost) | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 3,099.03 | 2,367.11 | 3,261.8923 | 3,142.3465 | 3,108.1906 | 3,193.5804 | 2,814.4495 | 2,902.401 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18,172.1497 | 5,716.8505 |
| Travel and expenses rebilled at cost (revenue) | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 3,099.03 | 2,367.11 | 3,261.8923 | 3,142.3465 | 3,108.1906 | 3,193.5804 | 2,814.4495 | 2,902.401 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18,172.1497 | 5,716.8505 |
| Expenses invoiced | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,099.03 | 2,367.11 | 3,261.8923 | 3,142.3465 | 3,108.1906 | 3,193.5804 | 2,814.4495 | 2,902.401 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14,978.5693 | 8,910.4309 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 60,118.62 | 48,026.69 | 60,461.5518 | 57,280.4216 | 55,756.2343 | 56,514.6862 | 46,939.8847 | 45,806.0669 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 56,514.6862 | 0 |
| Fees still to earn | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 372,980.41 | 327,320.83 | 270,121.1729 | 213,512.6355 | 157,519.4083 | 99,987.9057 | 50,763.0906 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 99,987.9057 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 155.1 | 286.5 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 |
| Estimated hours at completion | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | A: hours to date + estimate to complete; F: register | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 440 | 470 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 | 479.175 |
| Percentage complete | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 35.25% | 60.96% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 32,043.66 | 27,147.24 | 39,806.655 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 98,997.555 | 0 |
| Value at agreed rates | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | hours x agreed rate | 0 | 0 | 0 | 0 | 0 | 0 | 31,725 | 26,877.2727 | 39,410.7955 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 98,013.0682 | 0 |
| Fee revenue to date | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | A: ledger; F: fee x % complete | 0 | 0 | 0 | 0 | 0 | 0 | 31,725 | 54,861.7 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 |
| FEE REVENUE | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 31,725 | 23,136.7 | 35,138.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 90,000 | 0 |
| Milestone invoicing due to date | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 0 | 0 | 0 | 27,000 | 63,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 |
| Fees invoiced | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 0 | 0 | 0 | 27,000 | 36,000 | 27,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 90,000 | 0 |
| Fees invoiced to date | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | 0 | 0 | 0 | 0 | 0 | 0 | 27,000 | 63,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | |
| Travel and expenses (cost) | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 1,071.25 | 1,155.42 | 1,541.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,768.07 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 4,725 | -8,138.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 58,275 | 35,138.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 138.3 | 321.0412 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 |
| Estimated hours at completion | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | A: hours to date + estimate to complete; F: register | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 480 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 | 497.085 |
| Percentage complete | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 28.81% | 64.58% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,572.78 | 37,754.3237 | 36,370.6573 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 102,697.761 | 0 |
| Value at agreed rates | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | hours x agreed rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 27,371.875 | 36,167.5212 | 34,842.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 98,381.4062 | 0 |
| Fee revenue to date | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | A: ledger; F: fee x % complete | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 27,371.88 | 61,355.5231 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 |
| FEE REVENUE | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 27,371.88 | 33,983.6431 | 33,644.4769 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 95,000 | 0 |
| Milestone invoicing due to date | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,500 | 66,500 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 |
| Fees invoiced | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,500 | 38,000 | 28,500 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 95,000 | 0 |
| Fees invoiced to date | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,500 | 66,500 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | |
| Travel and expenses (cost) | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,490.37 | 2,192.8939 | 2,112.5261 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,795.79 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -1,128.12 | -5,144.4769 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 67,628.12 | 33,644.4769 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | opening + hours | 356.3 | 713.7 | 1,132.9 | 1,465.8 | 1,773.3 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 |
| Standard value at the rate card | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | hours x blended rate card x rate card factor | 70,084.21 | 70,300.58 | 82,456.64 | 65,481.43 | 60,485.25 | 80,627.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 429,435.44 | 0 |
| Value at agreed rates | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | hours x agreed rate x rate card factor | 65,879.1574 | 66,082.5452 | 77,509.2416 | 61,552.5442 | 56,856.135 | 75,789.6902 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 403,669.3136 | 0 |
| FEE REVENUE | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | A: ledger; F: value at agreed rates x (1 - write-down) | 65,007.64 | 63,221.56 | 75,138.31 | 60,479.27 | 55,924.92 | 73,288.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 393,059.74 | 0 |
| Fees invoiced | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 65,007.64 | 63,221.56 | 75,138.31 | 60,479.27 | 55,924.92 | 73,288.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 393,059.74 | 0 |
| Fees invoiced to date | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | 0 | 65,007.64 | 128,229.2 | 203,367.51 | 263,846.78 | 319,771.7 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | |
| Travel and expenses (cost) | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | A: expense claims; F: hours x cost per hour x inflation | 4,394.13 | 4,403.39 | 5,031.14 | 3,602.11 | 3,669.61 | 5,166.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 26,266.39 | 0 |
| Travel and expenses rebilled at cost (revenue) | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | cost, rebilled under the engagement letter | 4,394.13 | 4,403.39 | 5,031.14 | 3,602.11 | 3,669.61 | 5,166.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 26,266.39 | 0 |
| Expenses invoiced | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | A: sales ledger; F: prior month | 0 | 4,394.13 | 4,403.39 | 5,031.14 | 3,602.11 | 3,669.61 | 5,166.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 26,266.39 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | opening + revenue - invoiced | 69,401.77 | 67,624.95 | 80,169.45 | 64,081.38 | 59,594.53 | 78,454.05 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 325,534.172 | 261,849.2888 | 187,152.3022 | 127,833.0587 | 73,039.8254 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Hours to date | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 338.0056 | 663.6236 | 985.7022 | 1,316.6292 | 1,599.7753 | 1,891.7697 | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 | 1,316.6292 | 2,205 |
| Estimated hours at completion | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | A: hours to date + estimate to complete; F: register | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 | 2,205 |
| Percentage complete | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 15.33% | 30.1% | 44.7% | 59.71% | 72.55% | 85.79% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 59.71% | 100% |
| Standard value at the rate card | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 66,485.7051 | 64,049.0562 | 63,352.8708 | 65,093.3343 | 57,922.6247 | 59,732.7067 | 64,076.9036 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 258,980.9663 | 181,732.2351 |
| Value at agreed rates | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 62,496.5628 | 60,206.1128 | 59,551.6985 | 61,187.7342 | 54,447.2672 | 56,148.7443 | 60,232.2894 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 243,442.1083 | 170,828.301 |
| Value at agreed rates to date | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | opening + value | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 62,496.5628 | 122,702.6756 | 182,254.3741 | 243,442.1083 | 297,889.3756 | 354,038.1199 | 414,270.4093 | 414,270.4093 | 414,270.4093 | 414,270.4093 | 414,270.4093 | 414,270.4093 | 414,270.4093 | 414,270.4093 | 414,270.4093 | 414,270.4093 | 243,442.1083 | 414,270.4093 |
| Fee revenue to date | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | A: ledger; F: cap x % complete once the value at completion exceeds the cap, else value at agreed rates | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 61,316.2119 | 120,385.2327 | 178,812.199 | 238,844.3018 | 290,208.6677 | 343,178.1701 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 238,844.3018 | 400,000 |
| FEE REVENUE | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 61,316.2119 | 59,069.0209 | 58,426.9663 | 60,032.1027 | 51,364.366 | 52,969.5024 | 56,821.8299 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 238,844.3018 | 161,155.6982 |
| Fees invoiced | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | A: sales ledger; F: prior month value at agreed rates, up to the cap | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 62,496.5628 | 60,206.1128 | 59,551.6985 | 61,187.7342 | 54,447.2672 | 56,148.7443 | 45,961.8801 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 182,254.3741 | 217,745.6259 |
| Fees invoiced to date | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 62,496.5628 | 122,702.6756 | 182,254.3741 | 243,442.1083 | 297,889.3756 | 354,038.1199 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 182,254.3741 | 400,000 | |
| Travel and expenses (cost) | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,070.0843 | 4,884.2697 | 4,831.1798 | 4,963.9045 | 4,374.6067 | 4,511.3132 | 4,839.4087 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19,749.4382 | 13,725.3287 |
| Travel and expenses rebilled at cost (revenue) | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,070.0843 | 4,884.2697 | 4,831.1798 | 4,963.9045 | 4,374.6067 | 4,511.3132 | 4,839.4087 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19,749.4382 | 13,725.3287 |
| Expenses invoiced | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,070.0843 | 4,884.2697 | 4,831.1798 | 4,963.9045 | 4,374.6067 | 4,511.3132 | 4,839.4087 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14,785.5337 | 18,689.2331 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 66,386.2961 | 62,772.9397 | 60,940.7033 | 61,553.8322 | 51,141.1662 | 49,800.1078 | 50,801.2888 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 61,553.8322 | 0 |
| Fees still to earn | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 338,683.7881 | 279,614.7673 | 221,187.801 | 161,155.6982 | 109,791.3323 | 56,821.8299 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 161,155.6982 | 0 |
| Hours to date | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 371.101 | 728.6015 | 1,082.2161 | 1,445.5454 | 1,756.4153 | 2,077 | 2,077 | 2,077 | 2,077 | 2,077 | 2,077 | 2,077 | 2,077 | 2,077 | 2,077 | 2,077 | 1,445.5454 | 2,077 |
| Standard value at the rate card | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 72,995.5724 | 70,320.342 | 69,555.9905 | 71,466.8693 | 63,594.0484 | 65,581.3624 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 284,338.7742 | 129,175.4109 |
| Value at agreed rates | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 68,615.8381 | 66,101.1215 | 65,382.631 | 67,178.8572 | 59,778.4055 | 61,646.4807 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 267,278.4477 | 121,424.8862 |
| FEE REVENUE | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | A: ledger; F: value at agreed rates x (1 - write-down) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 65,871.2045 | 63,457.0766 | 62,767.3258 | 64,491.7029 | 57,387.2693 | 59,180.6215 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 256,587.3098 | 116,567.8908 |
| Fees invoiced | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 65,871.2045 | 63,457.0766 | 62,767.3258 | 64,491.7029 | 57,387.2693 | 59,180.6215 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 192,095.6069 | 181,059.5936 |
| Fees invoiced to date | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 65,871.2045 | 129,328.2812 | 192,095.6069 | 256,587.3098 | 313,974.5791 | 373,155.2006 | 373,155.2006 | 373,155.2006 | 373,155.2006 | 373,155.2006 | 373,155.2006 | 373,155.2006 | 373,155.2006 | 373,155.2006 | 373,155.2006 | 192,095.6069 | 373,155.2006 | |
| Travel and expenses (cost) | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,711.0103 | 3,575.0047 | 3,536.1459 | 3,633.2928 | 3,201.9607 | 3,302.022 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14,455.4537 | 6,503.9827 |
| Travel and expenses rebilled at cost (revenue) | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,711.0103 | 3,575.0047 | 3,536.1459 | 3,633.2928 | 3,201.9607 | 3,302.022 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14,455.4537 | 6,503.9827 |
| Expenses invoiced | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,711.0103 | 3,575.0047 | 3,536.1459 | 3,633.2928 | 3,201.9607 | 3,302.022 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10,822.1609 | 10,137.2755 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 69,582.2148 | 67,032.0813 | 66,303.4717 | 68,124.9957 | 60,589.23 | 62,482.6434 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 68,124.9957 | 0 |
| Fees still to earn | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 368,671.8202 | 368,671.8202 | 368,671.8202 | 368,671.8202 | 368,671.8202 | 368,671.8202 | 368,671.8202 | 368,671.8202 | 302,800.6156 | 239,343.539 | 176,576.2132 | 112,084.5103 | 59,180.6215 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 112,084.5103 | 0 |
| Hours to date | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 186.9677 | 371.9032 | 561.9194 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 561.9194 | 724.5 |
| Estimated hours at completion | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | A: hours to date + estimate to complete; F: register | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 | 724.5 |
| Percentage complete | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 25.81% | 51.33% | 77.56% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 77.56% | 100% |
| Standard value at the rate card | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 38,627.5355 | 38,207.671 | 39,257.3323 | 34,932.7277 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 116,092.5387 | 34,932.7277 |
| Value at agreed rates | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | hours x agreed rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 37,935.4839 | 37,523.1417 | 38,553.9972 | 32,987.3773 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 114,012.6227 | 32,987.3773 |
| Fee revenue to date | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | A: ledger; F: fee x % complete | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,129.0323 | 71,865.3576 | 108,583.4502 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 108,583.4502 | 140,000 |
| FEE REVENUE | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,129.0323 | 35,736.3254 | 36,718.0926 | 31,416.5498 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 108,583.4502 | 31,416.5498 |
| Milestone invoicing due to date | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42,000 | 42,000 | 98,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 98,000 | 140,000 |
| Fees invoiced | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42,000 | 0 | 56,000 | 42,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 98,000 | 42,000 |
| Fees invoiced to date | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42,000 | 42,000 | 98,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 98,000 | 140,000 | |
| Travel and expenses (cost) | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,495.7419 | 1,479.4839 | 1,520.129 | 1,339.6645 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,495.3548 | 1,339.6645 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -5,870.9677 | 29,865.3576 | 10,583.4502 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10,583.4502 | 0 |
| Fees still to earn | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 103,870.9677 | 68,134.6424 | 31,416.5498 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 31,416.5498 | 0 |
| Hours to date | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 216.6076 | 430.8608 | 651 | 651 | 651 | 651 | 651 | 651 | 651 | 651 | 651 | 651 | 651 | 651 | 651 | 651 | 651 |
| Estimated hours at completion | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | A: hours to date + estimate to complete; F: register | 651 | 651 | 651 | 651 | 651 | 651 | 651 | 651 | 651 | 651 | 651 | 651 | 651 | 651 | 651 | 651 | 651 | 651 | 651 | 651 | 651 | 651 | 651 | 651 | 651 | 651 |
| Percentage complete | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 33.27% | 66.18% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 44,751.1291 | 44,264.7038 | 45,480.7671 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 134,496.6 | 0 |
| Value at agreed rates | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | hours x agreed rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 41,924.0506 | 41,468.3544 | 42,607.5949 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 126,000 | 0 |
| Fee revenue to date | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | A: ledger; F: fee x % complete | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 39,927.6673 | 79,421.3382 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 |
| FEE REVENUE | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 39,927.6673 | 39,493.6709 | 40,578.6618 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 120,000 | 0 |
| Milestone invoicing due to date | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,000 | 84,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 |
| Fees invoiced | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,000 | 48,000 | 36,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 120,000 | 0 |
| Fees invoiced to date | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,000 | 84,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | |
| Travel and expenses (cost) | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,166.0759 | 2,142.5316 | 2,201.3924 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,510 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,927.6673 | -4,578.6618 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 80,072.3327 | 40,578.6618 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Hours to date | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 228.8788 | 464.0455 | 665.2576 | 872.7576 | 1,095.3485 | 1,328 | 1,328 | 1,328 | 1,328 | 1,328 | 1,328 | 1,328 | 1,328 | 1,328 | 464.0455 | 1,328 |
| Standard value at the rate card | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 45,020.4576 | 46,257.2833 | 41,161.5612 | 42,447.86 | 45,534.9771 | 47,593.0552 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 91,277.7409 | 176,737.4535 |
| Value at agreed rates | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 41,869.0255 | 43,019.2735 | 38,280.2519 | 39,476.5098 | 42,347.5287 | 44,261.5413 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 84,888.299 | 164,365.8317 |
| FEE REVENUE | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | A: ledger; F: value at agreed rates x (1 - write-down) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40,612.9548 | 41,728.6953 | 37,131.8444 | 38,292.2145 | 41,077.1028 | 42,933.6951 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 82,341.6501 | 159,434.8568 |
| Fees invoiced | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40,612.9548 | 41,728.6953 | 37,131.8444 | 38,292.2145 | 41,077.1028 | 42,933.6951 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40,612.9548 | 201,163.5521 |
| Fees invoiced to date | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40,612.9548 | 82,341.6501 | 119,473.4944 | 157,765.7089 | 198,842.8118 | 241,776.5068 | 241,776.5068 | 241,776.5068 | 241,776.5068 | 241,776.5068 | 241,776.5068 | 241,776.5068 | 241,776.5068 | 40,612.9548 | 241,776.5068 | |
| Travel and expenses (cost) | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,059.9091 | 2,116.5 | 1,865.2364 | 1,923.525 | 2,063.4177 | 2,156.6795 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,176.4091 | 8,008.8586 |
| Travel and expenses rebilled at cost (revenue) | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,059.9091 | 2,116.5 | 1,865.2364 | 1,923.525 | 2,063.4177 | 2,156.6795 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,176.4091 | 8,008.8586 |
| Expenses invoiced | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,059.9091 | 2,116.5 | 1,865.2364 | 1,923.525 | 2,063.4177 | 2,156.6795 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,059.9091 | 10,125.3586 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42,672.8639 | 43,845.1953 | 38,997.0807 | 40,215.7395 | 43,140.5206 | 45,090.3746 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 43,845.1953 | 0 |
| Fees still to earn | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 235,644.397 | 235,644.397 | 235,644.397 | 235,644.397 | 235,644.397 | 235,644.397 | 235,644.397 | 235,644.397 | 235,644.397 | 235,644.397 | 195,031.4422 | 153,302.7469 | 122,303.0124 | 84,010.7979 | 42,933.6951 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 153,302.7469 | 0 |
| Hours to date | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 196.5185 | 385.8347 | 573.0931 | 765.496 | 930.1188 | 1,099.886 | 1,282 | 1,282 | 1,282 | 1,282 | 1,282 | 1,282 | 1,282 | 1,282 | 1,282 | 1,282 | 765.496 | 1,282 |
| Standard value at the rate card | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 38,655.1809 | 37,238.4989 | 36,833.7326 | 37,845.6483 | 33,676.5555 | 34,728.9479 | 37,254.6895 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 150,573.0607 | 105,660.1929 |
| Value at agreed rates | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 35,562.7664 | 34,259.419 | 33,887.034 | 34,817.9964 | 30,982.4311 | 31,950.632 | 34,274.3144 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 138,527.2158 | 97,207.3775 |
| FEE REVENUE | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | A: ledger; F: value at agreed rates x (1 - write-down) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 34,140.2558 | 32,889.0422 | 32,531.5526 | 33,425.2766 | 29,743.1338 | 30,672.6068 | 32,903.3418 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 132,986.1272 | 93,319.0824 |
| Fees invoiced | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 34,140.2558 | 32,889.0422 | 32,531.5526 | 33,425.2766 | 29,743.1338 | 30,672.6068 | 32,903.3418 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 99,560.8506 | 126,744.359 |
| Fees invoiced to date | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 34,140.2558 | 67,029.298 | 99,560.8506 | 132,986.1272 | 162,729.261 | 193,401.8678 | 226,305.2096 | 226,305.2096 | 226,305.2096 | 226,305.2096 | 226,305.2096 | 226,305.2096 | 226,305.2096 | 226,305.2096 | 226,305.2096 | 99,560.8506 | 226,305.2096 | |
| Travel and expenses (cost) | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,965.1846 | 1,893.1621 | 1,872.5843 | 1,924.0289 | 1,695.6148 | 1,748.6027 | 1,875.7738 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7,654.9599 | 5,319.9913 |
| Travel and expenses rebilled at cost (revenue) | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,965.1846 | 1,893.1621 | 1,872.5843 | 1,924.0289 | 1,695.6148 | 1,748.6027 | 1,875.7738 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7,654.9599 | 5,319.9913 |
| Expenses invoiced | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,965.1846 | 1,893.1621 | 1,872.5843 | 1,924.0289 | 1,695.6148 | 1,748.6027 | 1,875.7738 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,730.931 | 7,244.0202 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,105.4404 | 34,782.2043 | 34,404.1369 | 35,349.3055 | 31,438.7486 | 32,421.2095 | 34,779.1156 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 35,349.3055 | 0 |
| Fees still to earn | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 222,716.0141 | 222,716.0141 | 222,716.0141 | 222,716.0141 | 222,716.0141 | 222,716.0141 | 222,716.0141 | 222,716.0141 | 188,575.7583 | 155,686.7161 | 123,155.1635 | 89,729.8869 | 63,575.9485 | 32,903.3418 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 89,729.8869 | 0 |
| Hours to date | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 523.4764 | 922.4502 | 1,462.9042 | 1,986.3806 | 2,444.7761 | 2,985.2301 | 3,477.5808 | 3,992.5684 | 4,550 | 0 | 4,550 |
| Standard value at the rate card | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 111,278.5124 | 84,812.2716 | 114,887.5453 | 111,278.5124 | 97,443.8866 | 114,887.5453 | 104,661.9522 | 109,473.996 | 118,496.5781 | 0 | 967,220.8 |
| Value at agreed rates | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 102,376.2314 | 78,027.2899 | 105,696.5417 | 102,376.2314 | 89,648.3756 | 105,696.5417 | 96,288.9961 | 100,716.0763 | 109,016.8519 | 0 | 889,843.136 |
| FEE REVENUE | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | A: ledger; F: value at agreed rates x (1 - write-down) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 98,281.1822 | 74,906.1983 | 101,468.68 | 98,281.1822 | 86,062.4406 | 101,468.68 | 92,437.4362 | 96,687.4333 | 104,656.1778 | 0 | 854,249.4106 |
| Fees invoiced | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 98,281.1822 | 74,906.1983 | 101,468.68 | 98,281.1822 | 86,062.4406 | 101,468.68 | 92,437.4362 | 96,687.4333 | 0 | 749,593.2328 |
| Fees invoiced to date | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 98,281.1822 | 173,187.3805 | 274,656.0605 | 372,937.2427 | 458,999.6833 | 560,468.3633 | 652,905.7995 | 749,593.2328 | 0 | 749,593.2328 | |
| Travel and expenses (cost) | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,930.9873 | 4,520.3741 | 6,123.3436 | 5,930.9873 | 5,193.6213 | 6,123.3436 | 5,578.334 | 5,834.8091 | 6,315.6999 | 0 | 51,551.5 |
| Travel and expenses rebilled at cost (revenue) | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,930.9873 | 4,520.3741 | 6,123.3436 | 5,930.9873 | 5,193.6213 | 6,123.3436 | 5,578.334 | 5,834.8091 | 6,315.6999 | 0 | 51,551.5 |
| Expenses invoiced | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,930.9873 | 4,520.3741 | 6,123.3436 | 5,930.9873 | 5,193.6213 | 6,123.3436 | 5,578.334 | 5,834.8091 | 0 | 45,235.8001 |
| Contract position (+ unbilled work / - invoiced ahead) | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 104,212.1694 | 79,426.5724 | 107,592.0236 | 104,212.1694 | 91,256.0619 | 107,592.0236 | 98,015.7702 | 102,522.2424 | 110,971.8777 | 0 | 110,971.8777 |
| Fees still to earn (probability-weighted) | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 821,393.664 | 821,393.664 | 821,393.664 | 821,393.664 | 821,393.664 | 821,393.664 | 821,393.664 | 821,393.664 | 821,393.664 | 821,393.664 | 821,393.664 | 821,393.664 | 854,249.4106 | 854,249.4106 | 854,249.4106 | 755,968.2284 | 681,062.0301 | 579,593.3501 | 481,312.1679 | 395,249.7273 | 293,781.0473 | 201,343.6111 | 104,656.1778 | 0 | 821,393.664 | 0 |
| Hours to date | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 194.2197 | 394.5087 | 609.3642 | 833.9306 | 1,005.0867 | 1,236.9364 | 1,461.5029 | 1,658.1503 | 1,890 | 1,890 | 1,890 | 1,890 | 0 | 1,890 |
| Estimated hours at completion | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: hours to date + estimate to complete; F: register | 1,890 | 1,890 | 1,890 | 1,890 | 1,890 | 1,890 | 1,890 | 1,890 | 1,890 | 1,890 | 1,890 | 1,890 | 1,890 | 1,890 | 1,890 | 1,890 | 1,890 | 1,890 | 1,890 | 1,890 | 1,890 | 1,890 | 1,890 | 1,890 | 1,890 | 1,890 |
| Percentage complete | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 10.28% | 20.87% | 32.24% | 44.12% | 53.18% | 65.45% | 77.33% | 87.73% | 100% | 100% | 100% | 100% | 0% | 100% |
| Standard value at the rate card | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 39,731.126 | 40,972.7237 | 43,952.5582 | 45,939.1145 | 35,013.0548 | 47,429.0317 | 45,939.1145 | 40,227.7651 | 47,429.0317 | 0 | 0 | 0 | 0 | 386,633.52 |
| Value at agreed rates | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,552.6359 | 37,694.9058 | 40,436.3535 | 42,263.9853 | 32,212.0104 | 43,634.7091 | 42,263.9853 | 37,009.5439 | 43,634.7091 | 0 | 0 | 0 | 0 | 355,702.8384 |
| Value at agreed rates to date | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | opening + value | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,552.6359 | 74,247.5417 | 114,683.8952 | 156,947.8805 | 189,159.8909 | 232,794.6001 | 275,058.5854 | 312,068.1293 | 355,702.8384 | 355,702.8384 | 355,702.8384 | 355,702.8384 | 0 | 355,702.8384 |
| Fee revenue to date | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: ledger; F: cap x % complete once the value at completion exceeds the cap, else value at agreed rates | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 32,883.7508 | 66,795.1188 | 103,172.7681 | 141,194.605 | 170,173.4104 | 209,428.3879 | 247,450.2248 | 280,745.0225 | 320,000 | 320,000 | 320,000 | 320,000 | 0 | 320,000 |
| FEE REVENUE | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 32,883.7508 | 33,911.368 | 36,377.6493 | 38,021.8369 | 28,978.8054 | 39,254.9775 | 38,021.8369 | 33,294.7977 | 39,254.9775 | 0 | 0 | 0 | 0 | 320,000 |
| Fees invoiced | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: sales ledger; F: prior month value at agreed rates, up to the cap | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,552.6359 | 37,694.9058 | 40,436.3535 | 42,263.9853 | 32,212.0104 | 43,634.7091 | 42,263.9853 | 37,009.5439 | 7,931.8707 | 0 | 0 | 0 | 320,000 |
| Fees invoiced to date | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,552.6359 | 74,247.5417 | 114,683.8952 | 156,947.8805 | 189,159.8909 | 232,794.6001 | 275,058.5854 | 312,068.1293 | 320,000 | 320,000 | 320,000 | 0 | 320,000 | |
| Travel and expenses (cost) | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,200.7399 | 3,300.763 | 3,540.8185 | 3,700.8555 | 2,820.652 | 3,820.8832 | 3,700.8555 | 3,240.7491 | 3,820.8832 | 0 | 0 | 0 | 0 | 31,147.2 |
| Travel and expenses rebilled at cost (revenue) | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,200.7399 | 3,300.763 | 3,540.8185 | 3,700.8555 | 2,820.652 | 3,820.8832 | 3,700.8555 | 3,240.7491 | 3,820.8832 | 0 | 0 | 0 | 0 | 31,147.2 |
| Expenses invoiced | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,200.7399 | 3,300.763 | 3,540.8185 | 3,700.8555 | 2,820.652 | 3,820.8832 | 3,700.8555 | 3,240.7491 | 3,820.8832 | 0 | 0 | 0 | 31,147.2 |
| Contract position (+ unbilled work / - invoiced ahead) | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,084.4907 | 33,543.2459 | 32,466.0449 | 30,211.5653 | 16,046.1819 | 24,089.3802 | 18,356.4802 | 8,927.1862 | 11,752.754 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn (probability-weighted) | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 320,000 | 320,000 | 320,000 | 320,000 | 320,000 | 320,000 | 320,000 | 320,000 | 320,000 | 320,000 | 320,000 | 320,000 | 287,116.2492 | 253,204.8812 | 216,827.2319 | 178,805.395 | 149,826.5896 | 110,571.6121 | 72,549.7752 | 39,254.9775 | 0 | 0 | 0 | 0 | 320,000 | 0 |
| Hours to date | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 148.7586 | 276.0388 | 407.2964 | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 | 148.7586 | 548.1 |
| Estimated hours at completion | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: hours to date + estimate to complete; F: register | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 | 548.1 |
| Percentage complete | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 27.14% | 50.36% | 74.31% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 27.14% | 100% |
| Standard value at the rate card | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 30,733.5341 | 27,347.9149 | 28,202.5372 | 30,253.6308 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 30,733.5341 | 85,804.0829 |
| Value at agreed rates | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | hours x agreed rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29,922.7141 | 25,602.3222 | 26,402.3948 | 28,322.5689 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29,922.7141 | 80,327.2859 |
| Fee revenue to date | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: ledger; F: fee x % complete | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,497.8229 | 52,880.9869 | 78,026.1248 | 105,000 | 105,000 | 105,000 | 105,000 | 105,000 | 105,000 | 105,000 | 105,000 | 105,000 | 105,000 | 28,497.8229 | 105,000 |
| FEE REVENUE | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,497.8229 | 24,383.164 | 25,145.1379 | 26,973.8752 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,497.8229 | 76,502.1771 |
| Milestone invoicing due to date | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 31,500 | 31,500 | 73,500 | 105,000 | 105,000 | 105,000 | 105,000 | 105,000 | 105,000 | 105,000 | 105,000 | 105,000 | 105,000 | 31,500 | 105,000 |
| Fees invoiced | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 31,500 | 0 | 42,000 | 31,500 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 31,500 | 73,500 |
| Fees invoiced to date | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 31,500 | 31,500 | 73,500 | 105,000 | 105,000 | 105,000 | 105,000 | 105,000 | 105,000 | 105,000 | 105,000 | 105,000 | 105,000 | 31,500 | 105,000 | |
| Travel and expenses (cost) | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,338.8277 | 1,179.8867 | 1,216.7581 | 1,305.2496 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,338.8277 | 3,701.8944 |
| Contract position (+ unbilled work / - invoiced ahead) | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -3,002.1771 | 21,380.9869 | 4,526.1248 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -3,002.1771 | 0 |
| Fees still to earn (probability-weighted) | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 105,000 | 105,000 | 105,000 | 105,000 | 105,000 | 105,000 | 105,000 | 105,000 | 105,000 | 105,000 | 105,000 | 76,502.1771 | 52,119.0131 | 26,973.8752 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 76,502.1771 | 0 |
| Hours to date | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 175.4153 | 356.3123 | 550.3654 | 753.1894 | 907.7741 | 1,117.1761 | 1,320 | 1,320 | 1,320 | 1,320 | 1,320 | 1,320 | 0 | 1,320 |
| Standard value at the rate card | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 35,884.3535 | 37,005.7395 | 39,697.066 | 41,491.2837 | 31,623.0865 | 42,836.947 | 41,491.2837 | 0 | 0 | 0 | 0 | 0 | 0 | 270,029.76 |
| Value at agreed rates | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 34,090.1358 | 35,155.4526 | 37,712.2127 | 39,416.7195 | 30,041.9322 | 40,695.0996 | 39,416.7195 | 0 | 0 | 0 | 0 | 0 | 0 | 256,528.272 |
| FEE REVENUE | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | A: ledger; F: value at agreed rates x (1 - write-down) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 32,726.5304 | 33,749.2345 | 36,203.7242 | 37,840.0508 | 28,840.2549 | 39,067.2956 | 37,840.0508 | 0 | 0 | 0 | 0 | 0 | 0 | 246,267.1411 |
| Fees invoiced | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 32,726.5304 | 33,749.2345 | 36,203.7242 | 37,840.0508 | 28,840.2549 | 39,067.2956 | 37,840.0508 | 0 | 0 | 0 | 0 | 0 | 246,267.1411 |
| Fees invoiced to date | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 32,726.5304 | 66,475.7648 | 102,679.4891 | 140,519.5398 | 169,359.7947 | 208,427.0904 | 246,267.1411 | 246,267.1411 | 246,267.1411 | 246,267.1411 | 246,267.1411 | 0 | 246,267.1411 | |
| Travel and expenses (cost) | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,613.5548 | 3,726.4784 | 3,997.495 | 4,178.1728 | 3,184.4452 | 4,313.6811 | 4,178.1728 | 0 | 0 | 0 | 0 | 0 | 0 | 27,192 |
| Travel and expenses rebilled at cost (revenue) | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,613.5548 | 3,726.4784 | 3,997.495 | 4,178.1728 | 3,184.4452 | 4,313.6811 | 4,178.1728 | 0 | 0 | 0 | 0 | 0 | 0 | 27,192 |
| Expenses invoiced | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,613.5548 | 3,726.4784 | 3,997.495 | 4,178.1728 | 3,184.4452 | 4,313.6811 | 4,178.1728 | 0 | 0 | 0 | 0 | 0 | 27,192 |
| Contract position (+ unbilled work / - invoiced ahead) | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,340.0852 | 37,475.7129 | 40,201.2193 | 42,018.2235 | 32,024.7001 | 43,380.9767 | 42,018.2235 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn (probability-weighted) | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 236,795.328 | 236,795.328 | 236,795.328 | 236,795.328 | 236,795.328 | 236,795.328 | 236,795.328 | 236,795.328 | 236,795.328 | 236,795.328 | 236,795.328 | 236,795.328 | 213,540.6107 | 179,791.3763 | 143,587.652 | 105,747.6013 | 76,907.3464 | 37,840.0508 | 0 | 0 | 0 | 0 | 0 | 0 | 236,795.328 | 0 |
| Hours to date | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 76.7695 | 159.1222 | 245.197 | 310.8 | 310.8 | 310.8 | 310.8 | 310.8 | 310.8 | 310.8 | 310.8 | 0 | 310.8 |
| Estimated hours at completion | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | A: hours to date + estimate to complete; F: register | 310.8 | 310.8 | 310.8 | 310.8 | 310.8 | 310.8 | 310.8 | 310.8 | 310.8 | 310.8 | 310.8 | 310.8 | 310.8 | 310.8 | 310.8 | 310.8 | 310.8 | 310.8 | 310.8 | 310.8 | 310.8 | 310.8 | 310.8 | 310.8 | 310.8 | 310.8 |
| Percentage complete | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 24.7% | 51.2% | 78.89% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 0% | 100% |
| Standard value at the rate card | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16,494.9935 | 17,694.6294 | 18,494.3866 | 14,095.7217 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 66,779.7312 |
| Value at agreed rates | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | hours x agreed rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15,561.3772 | 16,693.1138 | 17,447.6048 | 13,297.9042 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 63,000 |
| Fee revenue to date | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | A: ledger; F: fee x % complete | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14,820.3593 | 30,718.5629 | 47,335.3293 | 60,000 | 60,000 | 60,000 | 60,000 | 60,000 | 60,000 | 60,000 | 60,000 | 0 | 60,000 |
| FEE REVENUE | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14,820.3593 | 15,898.2036 | 16,616.7665 | 12,664.6707 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 60,000 |
| Milestone invoicing due to date | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18,000 | 18,000 | 42,000 | 60,000 | 60,000 | 60,000 | 60,000 | 60,000 | 60,000 | 60,000 | 60,000 | 0 | 60,000 |
| Fees invoiced | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18,000 | 0 | 24,000 | 18,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 60,000 |
| Fees invoiced to date | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18,000 | 18,000 | 42,000 | 60,000 | 60,000 | 60,000 | 60,000 | 60,000 | 60,000 | 60,000 | 60,000 | 0 | 60,000 | |
| Travel and expenses (cost) | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 632.5804 | 678.5862 | 709.2568 | 540.5687 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,560.992 |
| Contract position (+ unbilled work / - invoiced ahead) | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -3,179.6407 | 12,718.5629 | 5,335.3293 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn (probability-weighted) | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 60,000 | 60,000 | 60,000 | 60,000 | 60,000 | 60,000 | 60,000 | 60,000 | 60,000 | 60,000 | 60,000 | 60,000 | 60,000 | 45,179.6407 | 29,281.4371 | 12,664.6707 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 60,000 | 0 |
| Hours to date | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 86.5554 | 175.8158 | 271.5677 | 371.6474 | 447.9244 | 551.25 | 551.25 | 551.25 | 551.25 | 551.25 | 551.25 | 551.25 | 0 | 551.25 |
| Estimated hours at completion | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: hours to date + estimate to complete; F: register | 551.25 | 551.25 | 551.25 | 551.25 | 551.25 | 551.25 | 551.25 | 551.25 | 551.25 | 551.25 | 551.25 | 551.25 | 551.25 | 551.25 | 551.25 | 551.25 | 551.25 | 551.25 | 551.25 | 551.25 | 551.25 | 551.25 | 551.25 | 551.25 | 551.25 | 551.25 |
| Percentage complete | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 15.7% | 31.89% | 49.26% | 67.42% | 81.26% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 0% | 100% |
| Standard value at the rate card | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17,706.4746 | 18,259.8019 | 19,587.7875 | 20,473.1112 | 15,603.8307 | 21,137.104 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 112,768.11 |
| Value at agreed rates | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | hours x agreed rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15,579.9804 | 16,066.8548 | 17,235.3533 | 18,014.3523 | 13,729.8577 | 18,598.6016 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 99,225 |
| Fee revenue to date | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: ledger; F: fee x % complete | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14,838.0765 | 30,139.843 | 46,554.4652 | 63,710.9912 | 76,787.0461 | 94,500 | 94,500 | 94,500 | 94,500 | 94,500 | 94,500 | 94,500 | 0 | 94,500 |
| FEE REVENUE | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14,838.0765 | 15,301.7664 | 16,414.6222 | 17,156.526 | 13,076.055 | 17,712.9539 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 94,500 |
| Milestone invoicing due to date | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,350 | 28,350 | 28,350 | 66,150 | 66,150 | 94,500 | 94,500 | 94,500 | 94,500 | 94,500 | 94,500 | 94,500 | 0 | 94,500 |
| Fees invoiced | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,350 | 0 | 0 | 37,800 | 0 | 28,350 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 94,500 |
| Fees invoiced to date | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,350 | 28,350 | 28,350 | 66,150 | 66,150 | 94,500 | 94,500 | 94,500 | 94,500 | 94,500 | 94,500 | 94,500 | 0 | 94,500 | |
| Travel and expenses (cost) | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,069.8253 | 1,103.2574 | 1,183.4943 | 1,236.9855 | 942.7836 | 1,277.104 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,813.45 |
| Contract position (+ unbilled work / - invoiced ahead) | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -13,511.9235 | 1,789.843 | 18,204.4652 | -2,439.0088 | 10,637.0461 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn (probability-weighted) | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 94,500 | 94,500 | 94,500 | 94,500 | 94,500 | 94,500 | 94,500 | 94,500 | 94,500 | 94,500 | 94,500 | 94,500 | 79,661.9235 | 64,360.157 | 47,945.5348 | 30,789.0088 | 17,712.9539 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 94,500 | 0 |
| Hours to date | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 198.9754 | 369.2217 | 544.7882 | 733.1232 | 929.9704 | 1,080 | 1,080 | 1,080 | 1,080 | 1,080 | 1,080 | 1,080 | 1,080 | 198.9754 | 1,080 |
| Standard value at the rate card | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 39,138.4552 | 34,826.9462 | 35,915.2883 | 38,527.3092 | 40,268.6566 | 30,691.2463 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 39,138.4552 | 180,229.4466 |
| Value at agreed rates | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 37,181.5324 | 33,085.5989 | 34,119.5239 | 36,600.9438 | 38,255.2237 | 29,156.684 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 37,181.5324 | 171,217.9743 |
| FEE REVENUE | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | A: ledger; F: value at agreed rates x (1 - write-down) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,066.0864 | 32,093.0309 | 33,095.9381 | 35,502.9155 | 37,107.567 | 28,281.9835 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,066.0864 | 166,081.4351 |
| Fees invoiced | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,066.0864 | 32,093.0309 | 33,095.9381 | 35,502.9155 | 37,107.567 | 28,281.9835 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 202,147.5215 |
| Fees invoiced to date | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,066.0864 | 68,159.1174 | 101,255.0555 | 136,757.971 | 173,865.538 | 202,147.5215 | 202,147.5215 | 202,147.5215 | 202,147.5215 | 202,147.5215 | 202,147.5215 | 202,147.5215 | 0 | 202,147.5215 | |
| Travel and expenses (cost) | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,377.4581 | 3,857.7813 | 3,978.3369 | 4,267.6705 | 4,460.5596 | 3,399.6698 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,377.4581 | 19,964.0181 |
| Travel and expenses rebilled at cost (revenue) | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,377.4581 | 3,857.7813 | 3,978.3369 | 4,267.6705 | 4,460.5596 | 3,399.6698 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,377.4581 | 19,964.0181 |
| Expenses invoiced | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,377.4581 | 3,857.7813 | 3,978.3369 | 4,267.6705 | 4,460.5596 | 3,399.6698 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 24,341.4763 |
| Contract position (+ unbilled work / - invoiced ahead) | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40,443.5446 | 35,950.8122 | 37,074.2751 | 39,770.586 | 41,568.1266 | 31,681.6533 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40,443.5446 | 0 |
| Fees still to earn (probability-weighted) | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 195,759.774 | 195,759.774 | 195,759.774 | 195,759.774 | 195,759.774 | 195,759.774 | 195,759.774 | 195,759.774 | 195,759.774 | 195,759.774 | 195,759.774 | 159,693.6876 | 133,988.4041 | 100,892.466 | 65,389.5505 | 28,281.9835 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 159,693.6876 | 0 |
| Hours to date | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 197.841 | 401.8646 | 620.7262 | 849.4799 | 1,023.8273 | 1,260 | 1,260 | 1,260 | 1,260 | 1,260 | 1,260 | 1,260 | 0 | 1,260 |
| Standard value at the rate card | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40,471.9419 | 41,736.6901 | 44,772.0857 | 46,795.6828 | 35,665.8988 | 48,313.3806 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 257,755.68 |
| Value at agreed rates | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 38,448.3448 | 39,649.8556 | 42,533.4814 | 44,455.8987 | 33,882.6039 | 45,897.7116 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 244,867.896 |
| FEE REVENUE | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | A: ledger; F: value at agreed rates x (1 - write-down) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,910.411 | 38,063.8614 | 40,832.1422 | 42,677.6627 | 32,527.2997 | 44,061.8032 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 235,073.1802 |
| Fees invoiced | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,910.411 | 38,063.8614 | 40,832.1422 | 42,677.6627 | 32,527.2997 | 44,061.8032 | 0 | 0 | 0 | 0 | 0 | 0 | 235,073.1802 |
| Fees invoiced to date | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,910.411 | 74,974.2724 | 115,806.4146 | 158,484.0773 | 191,011.377 | 235,073.1802 | 235,073.1802 | 235,073.1802 | 235,073.1802 | 235,073.1802 | 235,073.1802 | 0 | 235,073.1802 | |
| Travel and expenses (cost) | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,852.8675 | 2,942.0196 | 3,155.9847 | 3,298.6281 | 2,514.0895 | 3,405.6106 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18,169.2 |
| Travel and expenses rebilled at cost (revenue) | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,852.8675 | 2,942.0196 | 3,155.9847 | 3,298.6281 | 2,514.0895 | 3,405.6106 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18,169.2 |
| Expenses invoiced | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,852.8675 | 2,942.0196 | 3,155.9847 | 3,298.6281 | 2,514.0895 | 3,405.6106 | 0 | 0 | 0 | 0 | 0 | 0 | 18,169.2 |
| Contract position (+ unbilled work / - invoiced ahead) | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 39,763.2785 | 41,005.881 | 43,988.1269 | 45,976.2908 | 35,041.3892 | 47,467.4137 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn (probability-weighted) | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 226,031.904 | 226,031.904 | 226,031.904 | 226,031.904 | 226,031.904 | 226,031.904 | 226,031.904 | 226,031.904 | 226,031.904 | 226,031.904 | 226,031.904 | 226,031.904 | 198,162.7691 | 160,098.9078 | 119,266.7656 | 76,589.1029 | 44,061.8032 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 226,031.904 | 0 |
| Hours to date | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 100.8136 | 208.9591 | 321.9925 | 408.1422 | 524.8416 | 637.875 | 637.875 | 637.875 | 637.875 | 637.875 | 637.875 | 0 | 637.875 |
| Estimated hours at completion | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: hours to date + estimate to complete; F: register | 637.875 | 637.875 | 637.875 | 637.875 | 637.875 | 637.875 | 637.875 | 637.875 | 637.875 | 637.875 | 637.875 | 637.875 | 637.875 | 637.875 | 637.875 | 637.875 | 637.875 | 637.875 | 637.875 | 637.875 | 637.875 | 637.875 | 637.875 | 637.875 | 637.875 | 637.875 |
| Percentage complete | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 15.8% | 32.76% | 50.48% | 63.98% | 82.28% | 100% | 100% | 100% | 100% | 100% | 100% | 0% | 100% |
| Standard value at the rate card | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20,623.2319 | 22,123.1034 | 23,123.0176 | 17,623.4891 | 23,872.9533 | 23,123.0176 | 0 | 0 | 0 | 0 | 0 | 0 | 130,488.813 |
| Value at agreed rates | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | hours x agreed rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19,415.9483 | 20,828.0172 | 21,769.3966 | 16,591.8103 | 22,475.431 | 21,769.3966 | 0 | 0 | 0 | 0 | 0 | 0 | 122,850 |
| Fee revenue to date | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: ledger; F: fee x % complete | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18,491.3793 | 38,327.5862 | 59,060.3448 | 74,862.069 | 96,267.2414 | 117,000 | 117,000 | 117,000 | 117,000 | 117,000 | 117,000 | 0 | 117,000 |
| FEE REVENUE | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18,491.3793 | 19,836.2069 | 20,732.7586 | 15,801.7241 | 21,405.1724 | 20,732.7586 | 0 | 0 | 0 | 0 | 0 | 0 | 117,000 |
| Milestone invoicing due to date | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 35,100 | 35,100 | 35,100 | 81,900 | 81,900 | 117,000 | 117,000 | 117,000 | 117,000 | 117,000 | 117,000 | 0 | 117,000 |
| Fees invoiced | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 35,100 | 0 | 0 | 46,800 | 0 | 35,100 | 0 | 0 | 0 | 0 | 0 | 0 | 117,000 |
| Fees invoiced to date | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 35,100 | 35,100 | 35,100 | 81,900 | 81,900 | 117,000 | 117,000 | 117,000 | 117,000 | 117,000 | 117,000 | 0 | 117,000 | |
| Travel and expenses (cost) | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,038.3798 | 1,113.8984 | 1,164.2441 | 887.3428 | 1,202.0033 | 1,164.2441 | 0 | 0 | 0 | 0 | 0 | 0 | 6,570.1125 |
| Contract position (+ unbilled work / - invoiced ahead) | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -16,608.6207 | 3,227.5862 | 23,960.3448 | -7,037.931 | 14,367.2414 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn (probability-weighted) | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 117,000 | 117,000 | 117,000 | 117,000 | 117,000 | 117,000 | 117,000 | 117,000 | 117,000 | 117,000 | 117,000 | 117,000 | 117,000 | 98,508.6207 | 78,672.4138 | 57,939.6552 | 42,137.931 | 20,732.7586 | 0 | 0 | 0 | 0 | 0 | 0 | 117,000 | 0 |
| Hours to date | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 105.7468 | 216.2731 | 300.5121 | 414.623 | 525.1494 | 621.9346 | 736.0455 | 840 | 840 | 840 | 0 | 840 |
| Estimated hours at completion | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: hours to date + estimate to complete; F: register | 840 | 840 | 840 | 840 | 840 | 840 | 840 | 840 | 840 | 840 | 840 | 840 | 840 | 840 | 840 | 840 | 840 | 840 | 840 | 840 | 840 | 840 | 840 | 840 | 840 | 840 |
| Percentage complete | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 12.59% | 25.75% | 35.78% | 49.36% | 62.52% | 74.04% | 87.62% | 100% | 100% | 100% | 0% | 100% |
| Standard value at the rate card | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 21,632.4113 | 22,610.1474 | 17,232.5988 | 23,343.4494 | 22,610.1474 | 19,799.1561 | 23,343.4494 | 21,265.7602 | 0 | 0 | 0 | 171,837.12 |
| Value at agreed rates | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20,334.4666 | 21,253.5385 | 16,198.6429 | 21,942.8425 | 21,253.5385 | 18,611.2067 | 21,942.8425 | 19,989.8146 | 0 | 0 | 0 | 161,526.8928 |
| Value at agreed rates to date | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | opening + value | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20,334.4666 | 41,588.0051 | 57,786.648 | 79,729.4905 | 100,983.029 | 119,594.2357 | 141,537.0782 | 161,526.8928 | 161,526.8928 | 161,526.8928 | 0 | 161,526.8928 |
| Fee revenue to date | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: ledger; F: cap x % complete once the value at completion exceeds the cap, else value at agreed rates | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19,135.1351 | 39,135.1351 | 54,378.3784 | 75,027.027 | 95,027.027 | 112,540.5405 | 133,189.1892 | 152,000 | 152,000 | 152,000 | 0 | 152,000 |
| FEE REVENUE | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19,135.1351 | 20,000 | 15,243.2432 | 20,648.6486 | 20,000 | 17,513.5135 | 20,648.6486 | 18,810.8108 | 0 | 0 | 0 | 152,000 |
| Fees invoiced | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: sales ledger; F: prior month value at agreed rates, up to the cap | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20,334.4666 | 21,253.5385 | 16,198.6429 | 21,942.8425 | 21,253.5385 | 18,611.2067 | 21,942.8425 | 10,462.9218 | 0 | 0 | 152,000 |
| Fees invoiced to date | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20,334.4666 | 41,588.0051 | 57,786.648 | 79,729.4905 | 100,983.029 | 119,594.2357 | 141,537.0782 | 152,000 | 152,000 | 0 | 152,000 | |
| Travel and expenses (cost) | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,089.192 | 1,138.4211 | 867.6615 | 1,175.3428 | 1,138.4211 | 996.8876 | 1,175.3428 | 1,070.7312 | 0 | 0 | 0 | 8,652 |
| Travel and expenses rebilled at cost (revenue) | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,089.192 | 1,138.4211 | 867.6615 | 1,175.3428 | 1,138.4211 | 996.8876 | 1,175.3428 | 1,070.7312 | 0 | 0 | 0 | 8,652 |
| Expenses invoiced | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,089.192 | 1,138.4211 | 867.6615 | 1,175.3428 | 1,138.4211 | 996.8876 | 1,175.3428 | 1,070.7312 | 0 | 0 | 8,652 |
| Contract position (+ unbilled work / - invoiced ahead) | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20,224.3272 | 19,939.0896 | 13,658.0347 | 18,415.7219 | 16,435.9576 | 12,554.3992 | 14,770.2963 | 11,533.653 | 0 | 0 | 0 | 0 |
| Fees still to earn (probability-weighted) | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 152,000 | 152,000 | 152,000 | 152,000 | 152,000 | 152,000 | 152,000 | 152,000 | 152,000 | 152,000 | 152,000 | 152,000 | 152,000 | 152,000 | 132,864.8649 | 112,864.8649 | 97,621.6216 | 76,972.973 | 56,972.973 | 39,459.4595 | 18,810.8108 | 0 | 0 | 0 | 152,000 | 0 |
| Hours worked | NW_OPS New work not yet identified: fills the gap to target utilisation | Operations and supply chain | Time and materials | Run-rate | Capacity: new-work hours by grade | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 282.8378 | 422.1823 | 433.0671 | 446.412 | 393.9338 | 673.2792 | 513.1535 | 695.1291 | 856.2985 | 891.926 | 1,151.8285 | 1,217.1394 | 1,358.908 | 1,469.6457 | 705.02 | 10,100.7208 |
| Standard value at the rate card | NW_OPS New work not yet identified: fills the gap to target utilisation | Operations and supply chain | Time and materials | Run-rate | hours by grade x rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 55,970.0253 | 84,752.5784 | 93,386.7589 | 96,248.1051 | 85,854.7246 | 143,221.7615 | 109,159.703 | 147,870.3786 | 180,662.5232 | 187,268.0737 | 235,907.061 | 249,304.0425 | 278,383.3023 | 301,136.941 | 140,722.6037 | 2,108,403.3754 |
| Value at agreed rates | NW_OPS New work not yet identified: fills the gap to target utilisation | Operations and supply chain | Time and materials | Run-rate | standard x (1 - discount on new work) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 51,492.4233 | 77,972.3721 | 85,915.8182 | 88,548.2567 | 78,986.3467 | 131,764.0206 | 100,426.9268 | 136,040.7483 | 166,209.5214 | 172,286.6278 | 217,034.4961 | 229,359.7191 | 256,112.6381 | 277,045.9857 | 129,464.7954 | 1,939,731.1053 |
| FEE REVENUE | NW_OPS New work not yet identified: fills the gap to target utilisation | Operations and supply chain | Time and materials | Run-rate | agreed x (1 - write-down on new work) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 49,432.7264 | 74,853.4773 | 82,479.1855 | 85,006.3264 | 75,826.8928 | 126,493.4598 | 96,409.8497 | 130,599.1183 | 159,561.1405 | 165,395.1627 | 208,353.1163 | 220,185.3303 | 245,868.1325 | 265,964.1463 | 124,286.2036 | 1,862,141.8611 |
| Fees invoiced | NW_OPS New work not yet identified: fills the gap to target utilisation | Operations and supply chain | Time and materials | Run-rate | prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 49,432.7264 | 74,853.4773 | 82,479.1855 | 85,006.3264 | 75,826.8928 | 126,493.4598 | 96,409.8497 | 130,599.1183 | 159,561.1405 | 165,395.1627 | 208,353.1163 | 220,185.3303 | 245,868.1325 | 49,432.7264 | 1,671,031.1921 |
| Travel and expenses (cost) | NW_OPS New work not yet identified: fills the gap to target utilisation | Operations and supply chain | Time and materials | Run-rate | hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,111.2156 | 4,644.0048 | 4,906.6497 | 5,057.848 | 4,463.2699 | 7,628.2535 | 5,814.0291 | 7,875.8123 | 9,701.8619 | 10,105.5218 | 13,050.2171 | 13,790.1892 | 15,396.4278 | 16,651.086 | 7,755.2204 | 114,441.1662 |
| Travel and expenses rebilled at cost (revenue) | NW_OPS New work not yet identified: fills the gap to target utilisation | Operations and supply chain | Time and materials | Run-rate | cost, rebilled | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,111.2156 | 4,644.0048 | 4,906.6497 | 5,057.848 | 4,463.2699 | 7,628.2535 | 5,814.0291 | 7,875.8123 | 9,701.8619 | 10,105.5218 | 13,050.2171 | 13,790.1892 | 15,396.4278 | 16,651.086 | 7,755.2204 | 114,441.1662 |
| Expenses invoiced | NW_OPS New work not yet identified: fills the gap to target utilisation | Operations and supply chain | Time and materials | Run-rate | prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,111.2156 | 4,644.0048 | 4,906.6497 | 5,057.848 | 4,463.2699 | 7,628.2535 | 5,814.0291 | 7,875.8123 | 9,701.8619 | 10,105.5218 | 13,050.2171 | 13,790.1892 | 15,396.4278 | 3,111.2156 | 102,434.085 |
| Contract position (+ unbilled work) | NW_OPS New work not yet identified: fills the gap to target utilisation | Operations and supply chain | Time and materials | Run-rate | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 52,543.942 | 79,497.4821 | 87,385.8351 | 90,064.1744 | 80,290.1627 | 134,121.7132 | 102,223.8788 | 138,474.9306 | 169,263.0024 | 175,500.6845 | 221,403.3334 | 233,975.5195 | 261,264.5604 | 282,615.2323 | 79,497.4821 | 282,615.2323 |
| Hours worked | NW_FIN New work not yet identified: fills the gap to target utilisation | Finance and performance | Time and materials | Run-rate | Capacity: new-work hours by grade | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 123.2069 | 3.3222 | 20.0474 | 0 | 301.4938 | 431.6678 | 470.8889 | 800.4863 | 855.4178 | 828.2521 | 1,076.7557 | 979.7772 | 1,023.6455 | 1,106.7517 | 126.5291 | 7,895.1843 |
| Standard value at the rate card | NW_FIN New work not yet identified: fills the gap to target utilisation | Finance and performance | Time and materials | Run-rate | hours by grade x rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 30,236.3848 | 996.654 | 3,961.3744 | 0 | 65,943.8882 | 93,986.7484 | 100,658.6726 | 169,618.9567 | 180,671.8508 | 174,408.3674 | 220,745.2203 | 200,925.5823 | 209,985.7518 | 227,102.2313 | 31,233.0389 | 1,648,008.6442 |
| Value at agreed rates | NW_FIN New work not yet identified: fills the gap to target utilisation | Finance and performance | Time and materials | Run-rate | standard x (1 - discount on new work) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 27,817.4741 | 916.9217 | 3,644.4644 | 0 | 60,668.3771 | 86,467.8086 | 92,605.9788 | 156,049.4401 | 166,218.1027 | 160,455.698 | 203,085.6027 | 184,851.5357 | 193,186.8917 | 208,934.0528 | 28,734.3957 | 1,516,167.9527 |
| FEE REVENUE | NW_FIN New work not yet identified: fills the gap to target utilisation | Finance and performance | Time and materials | Run-rate | agreed x (1 - write-down on new work) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 26,704.7751 | 880.2448 | 3,498.6859 | 0 | 58,241.642 | 83,009.0962 | 88,901.7397 | 149,807.4625 | 159,569.3786 | 154,037.4701 | 194,962.1786 | 177,457.4743 | 185,459.416 | 200,576.6907 | 27,585.0199 | 1,455,521.2346 |
| Fees invoiced | NW_FIN New work not yet identified: fills the gap to target utilisation | Finance and performance | Time and materials | Run-rate | prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 26,704.7751 | 880.2448 | 3,498.6859 | 0 | 58,241.642 | 83,009.0962 | 88,901.7397 | 149,807.4625 | 159,569.3786 | 154,037.4701 | 194,962.1786 | 177,457.4743 | 185,459.416 | 26,704.7751 | 1,255,824.7887 |
| Travel and expenses (cost) | NW_FIN New work not yet identified: fills the gap to target utilisation | Finance and performance | Time and materials | Run-rate | hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,355.2763 | 36.544 | 227.1375 | 0 | 3,415.9243 | 4,890.7962 | 5,335.1712 | 9,069.5098 | 9,691.8841 | 9,384.0965 | 12,199.6424 | 11,100.8762 | 11,597.9036 | 12,539.4966 | 1,391.8203 | 89,452.4385 |
| Travel and expenses rebilled at cost (revenue) | NW_FIN New work not yet identified: fills the gap to target utilisation | Finance and performance | Time and materials | Run-rate | cost, rebilled | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,355.2763 | 36.544 | 227.1375 | 0 | 3,415.9243 | 4,890.7962 | 5,335.1712 | 9,069.5098 | 9,691.8841 | 9,384.0965 | 12,199.6424 | 11,100.8762 | 11,597.9036 | 12,539.4966 | 1,391.8203 | 89,452.4385 |
| Expenses invoiced | NW_FIN New work not yet identified: fills the gap to target utilisation | Finance and performance | Time and materials | Run-rate | prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,355.2763 | 36.544 | 227.1375 | 0 | 3,415.9243 | 4,890.7962 | 5,335.1712 | 9,069.5098 | 9,691.8841 | 9,384.0965 | 12,199.6424 | 11,100.8762 | 11,597.9036 | 1,355.2763 | 76,949.4858 |
| Contract position (+ unbilled work) | NW_FIN New work not yet identified: fills the gap to target utilisation | Finance and performance | Time and materials | Run-rate | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,060.0514 | 916.7888 | 3,725.8234 | 0 | 61,657.5664 | 87,899.8924 | 94,236.9108 | 158,876.9723 | 169,261.2627 | 163,421.5667 | 207,161.821 | 188,558.3505 | 197,057.3196 | 213,116.1873 | 916.7888 | 213,116.1873 |
| Hours worked | NW_DIG New work not yet identified: fills the gap to target utilisation | Digital and ERP | Time and materials | Run-rate | Capacity: new-work hours by grade | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 145.1085 | 148.0388 | 126.781 | 167.1638 | 179.3313 | 515.9249 | 392.85 | 602.7586 | 583.3507 | 510.8365 | 602.2906 | 548.6871 | 573.9139 | 621.2144 | 293.1473 | 5,425.1027 |
| Standard value at the rate card | NW_DIG New work not yet identified: fills the gap to target utilisation | Digital and ERP | Time and materials | Run-rate | hours by grade x rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 25,245.0523 | 25,786.0214 | 22,963.3707 | 31,411.8395 | 33,697.8522 | 105,379.5925 | 80,224.4917 | 123,825.229 | 119,817.3471 | 104,923.749 | 123,708.4115 | 112,698.6021 | 117,880.0988 | 127,595.4662 | 51,031.0737 | 1,104,126.0502 |
| Value at agreed rates | NW_DIG New work not yet identified: fills the gap to target utilisation | Digital and ERP | Time and materials | Run-rate | standard x (1 - discount on new work) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 23,225.4481 | 23,723.1397 | 21,126.3011 | 28,898.8923 | 31,002.024 | 96,949.2251 | 73,806.5323 | 113,919.2107 | 110,231.9593 | 96,529.8491 | 113,811.7386 | 103,682.7139 | 108,449.6909 | 117,387.8289 | 46,948.5878 | 1,015,795.9661 |
| FEE REVENUE | NW_DIG New work not yet identified: fills the gap to target utilisation | Digital and ERP | Time and materials | Run-rate | agreed x (1 - write-down on new work) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 22,296.4302 | 22,774.2141 | 20,281.249 | 27,742.9366 | 29,761.943 | 93,071.2561 | 70,854.2711 | 109,362.4422 | 105,822.681 | 92,668.6551 | 109,259.269 | 99,535.4053 | 104,111.7032 | 112,692.3158 | 45,070.6443 | 975,164.1275 |
| Fees invoiced | NW_DIG New work not yet identified: fills the gap to target utilisation | Digital and ERP | Time and materials | Run-rate | prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 22,296.4302 | 22,774.2141 | 20,281.249 | 27,742.9366 | 29,761.943 | 93,071.2561 | 70,854.2711 | 109,362.4422 | 105,822.681 | 92,668.6551 | 109,259.269 | 99,535.4053 | 104,111.7032 | 22,296.4302 | 885,246.0259 |
| Travel and expenses (cost) | NW_DIG New work not yet identified: fills the gap to target utilisation | Digital and ERP | Time and materials | Run-rate | hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,596.1935 | 1,628.4264 | 1,436.4282 | 1,893.966 | 2,031.8232 | 5,845.4295 | 4,450.9901 | 6,829.255 | 6,609.3631 | 5,787.7772 | 6,823.9523 | 6,216.6251 | 6,502.4447 | 7,038.3594 | 3,224.6199 | 61,466.4138 |
| Travel and expenses rebilled at cost (revenue) | NW_DIG New work not yet identified: fills the gap to target utilisation | Digital and ERP | Time and materials | Run-rate | cost, rebilled | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,596.1935 | 1,628.4264 | 1,436.4282 | 1,893.966 | 2,031.8232 | 5,845.4295 | 4,450.9901 | 6,829.255 | 6,609.3631 | 5,787.7772 | 6,823.9523 | 6,216.6251 | 6,502.4447 | 7,038.3594 | 3,224.6199 | 61,466.4138 |
| Expenses invoiced | NW_DIG New work not yet identified: fills the gap to target utilisation | Digital and ERP | Time and materials | Run-rate | prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,596.1935 | 1,628.4264 | 1,436.4282 | 1,893.966 | 2,031.8232 | 5,845.4295 | 4,450.9901 | 6,829.255 | 6,609.3631 | 5,787.7772 | 6,823.9523 | 6,216.6251 | 6,502.4447 | 1,596.1935 | 56,056.4808 |
| Contract position (+ unbilled work) | NW_DIG New work not yet identified: fills the gap to target utilisation | Digital and ERP | Time and materials | Run-rate | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 23,892.6237 | 24,402.6405 | 21,717.6772 | 29,636.9026 | 31,793.7662 | 98,916.6855 | 75,305.2612 | 116,191.6972 | 112,432.0441 | 98,456.4324 | 116,083.2214 | 105,752.0304 | 110,614.148 | 119,730.6752 | 24,402.6405 | 119,730.6752 |
| Fixed-fee engagements: hours | TOTALS BY FEE TYPE, PRACTICE AND STATUS | sum of engagements | 558.7 | 561.4 | 891 | 769.5 | 640.6 | 768.9 | 710.8 | 673.5 | 728.2444 | 742.3997 | 560.1998 | 558.914 | 376.4162 | 398.101 | 427.0538 | 299.188 | 228.0298 | 220.0249 | 113.0334 | 0 | 0 | 0 | 0 | 0 | 8,164.158 | 2,061.847 |
| Fixed-fee engagements: standard value | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 113,249.42 | 113,767.64 | 181,661.04 | 156,509.64 | 130,274.9 | 155,857.02 | 146,851.28 | 139,145.1 | 150,455.3006 | 153,379.7812 | 115,737.2856 | 115,471.6335 | 79,987.1172 | 83,580.5645 | 89,659.1511 | 62,090.5155 | 47,323.0415 | 45,010.0574 | 23,123.0176 | 0 | 0 | 0 | 0 | 0 | 1,672,360.0408 | 430,773.4648 | |
| Fixed-fee engagements: value at agreed rates | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 107,504.0333 | 107,971.5489 | 172,430.7565 | 148,072.5446 | 123,250.1545 | 147,627.0404 | 141,089.2036 | 133,704.8194 | 145,115.9772 | 146,899.8928 | 110,839.8623 | 111,084.3062 | 74,169.6799 | 77,446.5751 | 83,079.0532 | 57,231.3536 | 43,619.5722 | 41,074.0326 | 21,769.3966 | 0 | 0 | 0 | 0 | 0 | 1,595,590.1396 | 398,389.6632 | |
| Fixed-fee engagements: fee revenue | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 102,752.78 | 106,412.8 | 151,656.7 | 135,348.27 | 120,357.34 | 142,838.26 | 137,093.06 | 129,676.44 | 132,345.0245 | 141,090.1379 | 106,277.7734 | 105,794.5773 | 70,637.7903 | 73,758.6429 | 79,122.9078 | 54,506.0511 | 41,542.4498 | 39,118.1263 | 20,732.7586 | 0 | 0 | 0 | 0 | 0 | 1,511,643.1631 | 379,418.7269 | |
| Time and materials: hours | TOTALS BY FEE TYPE, PRACTICE AND STATUS | sum of engagements | 1,730.3 | 1,960.5 | 2,227.4 | 1,879.9 | 2,107.9 | 2,622.6 | 1,741.8 | 1,272.2 | 2,182.9375 | 2,102.9346 | 2,527.3155 | 2,802.971 | 2,440.1029 | 2,531.9148 | 2,588.7134 | 3,005.4247 | 2,254.8279 | 3,084.4027 | 3,021.3673 | 2,689.4101 | 3,371.3288 | 3,237.9545 | 3,471.455 | 3,755.0434 | 25,158.7586 | 35,451.9456 |
| Time and materials: standard value | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 349,464.5 | 394,165.03 | 447,854.68 | 377,941.41 | 422,558.78 | 525,300.23 | 348,780.53 | 254,676.17 | 435,266.6062 | 419,314.4269 | 505,768.1852 | 555,823.3088 | 505,975.5507 | 525,375.9928 | 541,786.4006 | 630,015.2931 | 472,835.3706 | 647,352.4371 | 633,921.5173 | 564,044.0767 | 695,248.2381 | 667,590.1791 | 715,723.1488 | 774,331.2166 | 5,036,913.8572 | 7,374,199.4216 | |
| Time and materials: value at agreed rates | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 322,160.384 | 365,026.4534 | 414,929.5976 | 350,048.0074 | 392,966.8015 | 488,778.8941 | 325,588.2658 | 238,410.9427 | 406,928.8168 | 392,015.1952 | 469,971.1551 | 517,324.166 | 470,516.5005 | 488,521.7507 | 502,588.7322 | 583,946.6689 | 437,947.9479 | 598,298.752 | 584,452.5344 | 518,920.5506 | 639,628.3791 | 614,182.9647 | 658,465.2969 | 712,384.7193 | 4,684,148.6795 | 6,809,854.7972 | |
| Time and materials: fee revenue | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 313,180.65 | 352,599.55 | 406,879.62 | 340,026.17 | 383,879.05 | 475,476.89 | 301,609.1 | 232,745.98 | 392,319.4188 | 377,941.2202 | 452,486.8279 | 498,353.6469 | 452,880.3233 | 470,202.3786 | 483,795.517 | 561,413.9698 | 420,721.5969 | 574,366.8019 | 561,074.433 | 498,163.7285 | 614,043.2439 | 589,615.6462 | 632,126.685 | 683,889.3305 | 4,527,498.1239 | 6,542,293.6546 | |
| Capped engagements: hours | TOTALS BY FEE TYPE, PRACTICE AND STATUS | sum of engagements | 229.7 | 252.9 | 472.9 | 453.4 | 395.4 | 526.9 | 890.1 | 713.8 | 1,259.5751 | 840.1624 | 632.8977 | 650.285 | 750.6132 | 774.0699 | 633.8326 | 335.0928 | 255.395 | 345.9607 | 335.0928 | 293.4326 | 345.9607 | 103.9545 | 0 | 0 | 7,318.0202 | 4,173.4048 |
| Capped engagements: standard value | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 45,181.99 | 49,745.43 | 93,019.43 | 89,183.78 | 77,775.18 | 103,641.23 | 175,082.67 | 140,404.46 | 247,758.4195 | 165,259.9415 | 124,490.9789 | 127,911.0608 | 153,551.4496 | 158,349.9324 | 129,661.873 | 68,549.2618 | 52,245.6536 | 70,772.4811 | 68,549.2618 | 60,026.9212 | 70,772.4811 | 21,265.7602 | 0 | 0 | 1,439,454.5707 | 853,745.0759 | |
| Capped engagements: value at agreed rates | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 41,567.4308 | 45,765.7956 | 86,298.191 | 82,689.9262 | 72,112.187 | 96,106.8332 | 162,539.7011 | 130,310.2094 | 230,727.0718 | 154,726.2454 | 116,410.1391 | 119,608.2199 | 142,984.7631 | 147,453.037 | 121,003.1095 | 63,517.5238 | 48,410.6533 | 65,577.5516 | 63,517.5238 | 55,620.7506 | 65,577.5516 | 19,989.8146 | 0 | 0 | 1,338,861.9505 | 793,652.279 | |
| Capped engagements: fee revenue | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 41,567.43 | 37,171.67 | 68,439.58 | 64,930.57 | 54,642.02 | 83,233.52 | 151,509.57 | 121,263.82 | 209,558.5199 | 151,119.9973 | 114,420.1935 | 117,563.6054 | 133,472.9319 | 137,643.961 | 112,334.6143 | 58,021.8369 | 44,222.0486 | 59,903.6262 | 58,021.8369 | 50,808.3112 | 59,903.6262 | 18,810.8108 | 0 | 0 | 1,215,420.4961 | 733,143.6039 | |
| Operations and supply chain: hours | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 986.3 | 1,019.3 | 1,420 | 1,196.8 | 1,381.8 | 1,724.4 | 1,303.1 | 1,129.9 | 1,579.2382 | 1,364.7177 | 1,458.5913 | 1,464.8021 | 1,283.6891 | 1,323.616 | 1,440.6812 | 1,439.9496 | 1,097.4807 | 1,486.6644 | 1,394.2152 | 1,185.3586 | 1,497.7892 | 1,321.0939 | 1,358.908 | 1,469.6457 | 16,028.9493 | 16,299.0915 | |
| Operations and supply chain: standard value | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 196,084.21 | 202,602.04 | 284,376.86 | 239,235.92 | 274,911.63 | 342,365.4 | 260,051.08 | 226,329.14 | 314,118.1268 | 273,938.7468 | 290,955.8529 | 292,015.2786 | 267,396.805 | 275,695.9652 | 299,985.7494 | 300,057.9899 | 228,694.3419 | 309,793.1873 | 290,703.0688 | 247,294.9948 | 306,679.5421 | 270,569.8027 | 278,383.3023 | 301,136.941 | 3,196,984.285 | 3,376,391.6904 | |
| Operations and supply chain: fee revenue | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 179,600.47 | 174,140.98 | 231,936.67 | 200,736.68 | 236,921.74 | 305,796.59 | 218,257.96 | 203,837.75 | 272,926.8204 | 251,180.5263 | 264,604.2535 | 264,035.572 | 236,364.2436 | 243,700.2927 | 265,197.3735 | 265,033.0101 | 201,999.4529 | 273,631.8433 | 255,423.0281 | 216,203.4739 | 268,256.7425 | 238,996.1411 | 245,868.1325 | 265,964.1463 | 2,803,976.0122 | 2,976,637.8806 | |
| Operations and supply chain: travel rebilled | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 9,771.5 | 11,797.17 | 11,438.06 | 11,514.74 | 15,346.75 | 20,102.92 | 14,142.81 | 9,371.75 | 18,298.2383 | 11,655.6181 | 14,640.1422 | 16,489.6601 | 18,948.4186 | 19,538.4222 | 21,086.1688 | 19,944.3308 | 15,200.8772 | 20,591.33 | 18,719.3112 | 14,343.1586 | 18,046.4431 | 14,860.9204 | 15,396.4278 | 16,651.086 | 164,569.3586 | 213,326.8948 | |
| Operations and supply chain: travel and expenses (cost) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 12,007.16 | 14,428.84 | 17,385.12 | 15,038.94 | 18,845.22 | 25,289.24 | 19,354.46 | 15,096.91 | 23,870.5978 | 19,189.8309 | 20,002.8975 | 18,691.0525 | 18,948.4186 | 19,538.4222 | 21,086.1688 | 19,944.3308 | 15,200.8772 | 20,591.33 | 18,719.3112 | 14,343.1586 | 18,046.4431 | 14,860.9204 | 15,396.4278 | 16,651.086 | 219,200.2686 | 213,326.8948 | |
| Finance and performance: hours | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 695.7 | 1,008.8 | 1,103.4 | 1,180.5 | 1,004.8 | 1,305.1 | 867.2 | 657.8 | 1,230.3951 | 1,008.1853 | 1,016.5194 | 1,268.9102 | 1,189.4589 | 1,306.7692 | 1,057.1207 | 1,074.2797 | 783.3452 | 1,020.5112 | 968.4512 | 828.2521 | 1,076.7557 | 979.7772 | 1,023.6455 | 1,106.7517 | 12,347.3099 | 12,415.1185 | |
| Finance and performance: standard value | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 140,507.08 | 202,176.24 | 220,991.96 | 237,361.04 | 201,999.28 | 262,223.4 | 172,348.36 | 130,678.24 | 243,838.8854 | 198,310.0387 | 205,950.941 | 251,410.5225 | 244,496.0186 | 268,674.5837 | 221,970.6962 | 225,444.589 | 164,577.2388 | 214,629.014 | 203,794.8684 | 174,408.3674 | 220,745.2203 | 200,925.5823 | 209,985.7518 | 227,102.2313 | 2,467,795.9876 | 2,576,754.1619 | |
| Finance and performance: fee revenue | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 127,787.79 | 185,485.46 | 195,985.56 | 207,813.63 | 182,238.72 | 235,602.52 | 156,486.04 | 121,634.4 | 219,281.8116 | 181,122.4978 | 186,078.2828 | 229,196.055 | 218,556.8861 | 240,270.1483 | 198,046.3646 | 200,939.6429 | 146,061.5023 | 188,925.5888 | 180,302.1372 | 154,037.4701 | 194,962.1786 | 177,457.4743 | 185,459.416 | 200,576.6907 | 2,228,712.7673 | 2,285,595.4999 | |
| Finance and performance: travel rebilled | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 4,802.24 | 11,427.19 | 10,364.88 | 9,468.35 | 7,778.97 | 13,098.33 | 10,289.04 | 9,464.85 | 14,656.3996 | 14,119.2541 | 10,059.5219 | 13,357.3753 | 11,966.5653 | 12,106.2849 | 9,747.0126 | 11,508.0353 | 8,734.8409 | 9,069.5098 | 9,691.8841 | 9,384.0965 | 12,199.6424 | 11,100.8762 | 11,597.9036 | 12,539.4966 | 128,886.4009 | 129,646.1484 | |
| Finance and performance: travel and expenses (cost) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 7,834.7 | 14,303.92 | 13,574.17 | 12,546.55 | 11,333.78 | 18,106.17 | 12,158.22 | 10,734.34 | 16,494.9496 | 14,119.2541 | 10,059.5219 | 14,696.203 | 14,216.2773 | 15,464.6803 | 13,349.6549 | 13,909.2649 | 10,564.9673 | 11,548.6171 | 10,856.1282 | 9,384.0965 | 12,199.6424 | 11,100.8762 | 11,597.9036 | 12,539.4966 | 155,961.7787 | 146,731.6053 | |
| Digital and ERP: hours | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 836.7 | 746.7 | 1,067.9 | 725.5 | 757.3 | 888.9 | 1,172.4 | 871.8 | 1,361.1237 | 1,312.5937 | 1,245.3024 | 1,278.4578 | 1,093.9844 | 1,073.7005 | 1,151.7979 | 1,125.4761 | 857.4268 | 1,143.2126 | 1,106.827 | 969.232 | 1,142.7446 | 1,041.0379 | 1,088.9015 | 1,178.646 | 12,264.6776 | 12,972.9874 | |
| Digital and ERP: standard value | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 171,304.62 | 152,899.82 | 217,166.33 | 147,037.87 | 153,697.95 | 180,209.68 | 238,315.04 | 177,218.35 | 275,523.3141 | 265,705.3642 | 249,089.6558 | 255,780.202 | 227,621.294 | 222,935.9408 | 239,150.9791 | 235,152.4915 | 179,132.485 | 238,712.7743 | 231,095.8595 | 202,367.6356 | 238,595.9568 | 217,360.5543 | 227,354.0948 | 246,092.0444 | 2,483,948.1961 | 2,705,572.11 | |
| Digital and ERP: fee revenue | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 150,112.6 | 136,557.58 | 199,053.67 | 131,754.7 | 139,717.95 | 160,149.56 | 215,467.73 | 158,214.09 | 242,014.3312 | 237,848.3314 | 222,502.2585 | 228,480.2026 | 202,069.9158 | 197,634.5415 | 212,009.301 | 207,969.2047 | 158,425.14 | 210,831.1222 | 204,103.8631 | 178,731.0958 | 210,727.949 | 191,972.8416 | 200,799.1365 | 217,348.4936 | 2,221,873.0036 | 2,392,622.6048 | |
| Digital and ERP: travel rebilled | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 7,418 | 5,932.03 | 10,299.97 | 7,368.34 | 7,383.55 | 9,758.62 | 12,255.46 | 8,378.78 | 12,032.6265 | 11,591.6402 | 11,476.7778 | 11,780.4553 | 10,383.243 | 11,120.3687 | 11,929.237 | 11,776.4167 | 8,971.3642 | 12,952.5985 | 12,540.3504 | 10,981.3985 | 12,947.2959 | 11,794.9591 | 12,337.2538 | 13,354.0593 | 115,676.2498 | 141,088.5451 | |
| Digital and ERP: travel and expenses (cost) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 8,357.12 | 7,085.61 | 11,397.16 | 7,368.34 | 7,383.55 | 9,758.62 | 13,326.71 | 9,534.2 | 13,574.0265 | 13,087.3821 | 12,956.2616 | 13,300.5843 | 11,722.9075 | 11,752.9491 | 12,607.8232 | 12,485.6735 | 9,511.9329 | 12,952.5985 | 12,540.3504 | 10,981.3985 | 12,947.2959 | 11,794.9591 | 12,337.2538 | 13,354.0593 | 127,129.5646 | 144,989.2016 | |
| HOURS WORKED | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 2,518.7 | 2,774.8 | 3,591.3 | 3,102.8 | 3,143.9 | 3,918.4 | 3,342.7 | 2,659.5 | 4,170.757 | 3,685.4967 | 3,720.4131 | 4,012.17 | 3,567.1324 | 3,704.0857 | 3,649.5998 | 3,639.7055 | 2,738.2527 | 3,650.3882 | 3,469.4935 | 2,982.8427 | 3,717.2895 | 3,341.909 | 3,471.455 | 3,755.0434 | 40,640.9368 | 41,687.1974 | |
| Standard value at the rate card | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 507,895.91 | 557,678.1 | 722,535.15 | 623,634.83 | 630,608.86 | 784,798.48 | 670,714.48 | 534,225.73 | 833,480.3263 | 737,954.1496 | 745,996.4497 | 799,206.0031 | 739,514.1175 | 767,306.4897 | 761,107.4247 | 760,655.0705 | 572,404.0658 | 763,134.9756 | 725,593.7967 | 624,070.9979 | 766,020.7193 | 688,855.9393 | 715,723.1488 | 774,331.2166 | 8,148,728.4688 | 8,658,717.9623 | |
| Value at agreed rates | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 471,231.8481 | 518,763.7979 | 673,658.5451 | 580,810.4782 | 588,329.143 | 732,512.7677 | 629,217.1705 | 502,425.9715 | 782,771.8657 | 693,641.3334 | 697,221.1565 | 748,016.6921 | 687,670.9435 | 713,421.3628 | 706,670.8949 | 704,695.5464 | 529,978.1735 | 704,950.3362 | 669,739.4548 | 574,541.3011 | 705,205.9307 | 634,172.7794 | 658,465.2969 | 712,384.7193 | 7,618,600.7696 | 8,001,896.7393 | |
| FEE REVENUE | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 457,500.86 | 496,184.02 | 626,975.9 | 540,305.01 | 558,878.41 | 701,548.67 | 590,211.73 | 483,686.24 | 734,222.9633 | 670,151.3554 | 673,184.7948 | 721,711.8296 | 656,991.0455 | 681,604.9825 | 675,253.0391 | 673,941.8578 | 506,486.0953 | 673,388.5543 | 639,829.0285 | 548,972.0397 | 673,946.8701 | 608,426.457 | 632,126.685 | 683,889.3305 | 7,254,561.7831 | 7,654,855.9854 | |
| Travel and expenses rebilled (revenue) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 21,991.74 | 29,156.39 | 32,102.91 | 28,351.43 | 30,509.27 | 42,959.87 | 36,687.31 | 27,215.38 | 44,987.2645 | 37,366.5124 | 36,176.4418 | 41,627.4907 | 41,298.2269 | 42,765.0759 | 42,762.4184 | 43,228.7829 | 32,907.0823 | 42,613.4383 | 40,951.5457 | 34,708.6536 | 43,193.3815 | 37,756.7557 | 39,331.5852 | 42,544.6419 | 409,132.0093 | 484,061.5883 | |
| Travel and expenses (cost) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 28,198.98 | 35,818.37 | 42,356.45 | 34,953.83 | 37,562.55 | 53,154.03 | 44,839.39 | 35,365.45 | 53,939.5739 | 46,396.4671 | 43,018.681 | 46,687.8399 | 44,887.6034 | 46,756.0516 | 47,043.6469 | 46,339.2692 | 35,277.7773 | 45,092.5456 | 42,115.7897 | 34,708.6536 | 43,193.3815 | 37,756.7557 | 39,331.5852 | 42,544.6419 | 502,291.6119 | 505,047.7018 | |
| Fees invoiced | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 424,757.54 | 470,748.08 | 497,365.35 | 638,677.81 | 509,716.09 | 665,991.24 | 664,583.73 | 591,648.8 | 517,622.9386 | 659,431.9888 | 622,970.9452 | 692,396.967 | 688,311.8667 | 690,965.0864 | 638,449.6946 | 652,328.2172 | 689,731.4936 | 497,482.2502 | 675,044.3535 | 624,591.9568 | 553,784.4791 | 643,917.9571 | 600,078.568 | 632,126.685 | 6,955,911.4796 | 7,586,812.6083 | |
| Expenses invoiced | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 18,614.66 | 21,991.74 | 29,156.39 | 32,102.91 | 28,351.43 | 30,509.27 | 42,959.87 | 36,687.31 | 27,215.38 | 44,987.2645 | 37,366.5124 | 36,176.4418 | 41,627.4907 | 41,298.2269 | 42,765.0759 | 42,762.4184 | 43,228.7829 | 32,907.0823 | 42,613.4383 | 40,951.5457 | 34,708.6536 | 43,193.3815 | 37,756.7557 | 39,331.5852 | 386,119.1786 | 483,144.4371 | |
| Contract assets (sum of positive positions) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | per engagement | 416,046.58 | 439,546.84 | 560,306.13 | 470,979.52 | 497,583.64 | 572,638.86 | 469,393.58 | 375,257.74 | 584,166.3546 | 579,554.7214 | 627,286.1945 | 660,475.6213 | 639,335.2826 | 637,718.3656 | 654,730.7913 | 679,249.8052 | 490,281.6285 | 668,856.3576 | 631,979.1399 | 550,116.3308 | 678,763.4496 | 637,835.3236 | 671,458.2703 | 726,433.9724 | 660,475.6213 | 726,433.9724 |
| Contract liabilities (sum of negative positions) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | per engagement | 44,115.87 | 35,015.54 | 23,217.76 | 36,015.43 | 11,299.39 | 38,346.58 | 15,745.86 | 39,044.51 | 13,581.2155 | 5,870.9677 | 4,578.6618 | 3,002.1771 | 13,511.9235 | 19,788.2614 | 0 | 2,439.0088 | 7,037.931 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,002.1771 | 0 |
| Fee revenue: signed engagements | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 457,500.86 | 496,184.02 | 626,975.9 | 540,305.01 | 558,878.41 | 701,548.67 | 590,211.73 | 483,686.24 | 734,222.9633 | 670,151.3554 | 574,750.8632 | 558,639.984 | 376,896.9615 | 356,276.6746 | 264,248.0871 | 42,933.6951 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,993,056.0059 | 1,040,355.4182 | |
| Fee revenue: named pipeline (win-weighted) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 64,563.9094 | 173,834.9637 | 212,579.0449 | 247,174.4742 | 328,434.3506 | 250,320.2348 | 283,619.5312 | 214,875.8284 | 136,870.7518 | 161,372.3062 | 111,248.247 | 96,687.4333 | 104,656.1778 | 64,563.9094 | 2,321,673.344 | |
| Fee revenue: new work not yet identified (gap to target utilisation x scenario share) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 98,433.9316 | 98,507.9362 | 106,259.1203 | 112,749.263 | 163,830.4779 | 302,573.8121 | 256,165.8604 | 389,769.0231 | 424,953.2001 | 412,101.2879 | 512,574.5639 | 497,178.2099 | 535,439.2518 | 579,233.1527 | 196,941.8678 | 4,292,827.2232 | |
| Hours: new work not yet identified | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 551.1532 | 573.5432 | 579.8954 | 613.5758 | 874.7588 | 1,620.8719 | 1,376.8924 | 2,098.374 | 2,295.067 | 2,231.0146 | 2,830.8748 | 2,745.6038 | 2,956.4674 | 3,197.6118 | 1,124.6964 | 23,421.0078 | |
| Signed fees still to earn | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 7,523,778.9333 | 7,030,993.5063 | 6,413,571.2655 | 5,878,353.2522 | 5,326,609.2001 | 4,631,958.8861 | 4,030,493.5614 | 3,549,359.2277 | 2,815,136.2645 | 2,144,984.909 | 1,570,234.0459 | 1,011,594.0619 | 663,458.4567 | 307,181.7821 | 42,933.6951 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,011,594.0619 | 0 | |
| Pipeline fees still to earn (win-weighted) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 2,328,480.67 | 2,328,480.67 | 2,328,480.67 | 2,328,480.67 | 2,328,480.67 | 2,328,480.67 | 2,328,480.67 | 2,328,480.67 | 2,328,480.67 | 2,328,480.67 | 2,328,480.67 | 2,263,916.7606 | 2,147,838.3803 | 1,935,259.3354 | 1,688,084.8612 | 1,359,650.5106 | 1,109,330.2757 | 825,710.7445 | 610,834.9161 | 473,964.1643 | 312,591.8581 | 201,343.6111 | 104,656.1778 | 0 | 2,263,916.7606 | 0 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Fee revenue | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | Engagements | 129,123.85 | 113,176.33 | 139,848.85 | 101,634.82 | 113,443.94 | 128,377.58 | 144,975.83 | 105,580.84 | 233,918.8221 | 225,345.881 | 222,896.4692 | 229,019.9986 | 201,736.4829 | 208,040.748 | 223,170.9842 | 98,281.1822 | 74,906.1983 | 101,468.68 | 98,281.1822 | 86,062.4406 | 101,468.68 | 92,437.4362 | 96,687.4333 | 104,656.1778 | 1,887,343.2109 | 1,487,197.6258 |
| Travel and expenses rebilled | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | Engagements | 7,418 | 5,932.03 | 8,990.37 | 5,957.49 | 6,400.54 | 8,203.43 | 10,505.41 | 7,032.12 | 15,439.2689 | 14,873.4318 | 14,711.764 | 15,115.9334 | 13,321.4215 | 13,737.7159 | 14,736.8225 | 5,930.9873 | 4,520.3741 | 6,123.3436 | 5,930.9873 | 5,193.6213 | 6,123.3436 | 5,578.334 | 5,834.8091 | 6,315.6999 | 120,579.7881 | 93,347.46 |
| REVENUE | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | 136,541.85 | 119,108.36 | 148,839.22 | 107,592.31 | 119,844.48 | 136,581.01 | 155,481.24 | 112,612.96 | 249,358.091 | 240,219.3128 | 237,608.2333 | 244,135.932 | 215,057.9044 | 221,778.464 | 237,907.8068 | 104,212.1694 | 79,426.5724 | 107,592.0236 | 104,212.1694 | 91,256.0619 | 107,592.0236 | 98,015.7702 | 102,522.2424 | 110,971.8777 | 2,007,922.999 | 1,580,545.0858 | |
| Hours worked | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | Engagements | 708 | 622 | 749.6 | 562.6 | 615.2 | 696.5 | 801.1 | 575.9 | 1,298.5241 | 1,250.9342 | 1,237.3371 | 1,271.3299 | 1,087.7689 | 1,121.7616 | 1,203.3443 | 523.4764 | 398.9739 | 540.454 | 523.4764 | 458.3955 | 540.454 | 492.3507 | 514.9876 | 557.4316 | 10,389.0252 | 7,962.8748 |
| Standard value at the rate card | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | Engagements | 144,715.2 | 127,136.8 | 153,218.24 | 114,995.44 | 125,746.88 | 142,364.6 | 163,744.84 | 117,713.96 | 261,302.486 | 251,725.9551 | 248,989.8034 | 255,830.1826 | 227,647.8202 | 234,761.8146 | 251,835.4011 | 111,278.5124 | 84,812.2716 | 114,887.5453 | 111,278.5124 | 97,443.8866 | 114,887.5453 | 104,661.9522 | 109,473.996 | 118,496.5781 | 2,107,484.387 | 1,681,465.836 |
| Invoiced ex VAT (fees and expenses) | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | Engagements | 138,206.08 | 136,541.85 | 119,108.36 | 148,839.22 | 107,592.31 | 119,844.48 | 136,581.01 | 155,481.24 | 112,612.96 | 250,538.4418 | 241,356.4047 | 238,732.9655 | 245,291.5635 | 218,140.8057 | 224,957.7059 | 227,047.857 | 104,212.1694 | 79,426.5724 | 107,592.0236 | 104,212.1694 | 91,256.0619 | 107,592.0236 | 98,015.7702 | 102,522.2424 | 1,905,435.322 | 1,710,266.9649 |
| VAT on invoices | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | Client_Register VAT rate | 26,259.1552 | 25,942.9515 | 22,630.5884 | 28,279.4518 | 20,442.5389 | 22,770.4512 | 25,950.3919 | 29,541.4356 | 21,396.4624 | 47,602.3039 | 45,857.7169 | 45,359.2634 | 46,605.3971 | 41,446.7531 | 42,741.9641 | 43,139.0928 | 19,800.3122 | 15,091.0488 | 20,442.4845 | 19,800.3122 | 17,338.6518 | 20,442.4845 | 18,622.9963 | 19,479.226 | 362,032.7112 | 324,950.7233 |
| INVOICED INCL. VAT | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | 164,465.2352 | 162,484.8015 | 141,738.9484 | 177,118.6718 | 128,034.8489 | 142,614.9312 | 162,531.4019 | 185,022.6756 | 134,009.4224 | 298,140.7458 | 287,214.1216 | 284,092.229 | 291,896.9605 | 259,587.5588 | 267,699.67 | 270,186.9499 | 124,012.4816 | 94,517.6211 | 128,034.5081 | 124,012.4816 | 108,594.7136 | 128,034.5081 | 116,638.7665 | 122,001.4684 | 2,267,468.0332 | 2,035,217.6883 | |
| Cash received | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | A: bank; F: opening + invoiced - closing at days to collect | 183,500.54 | 201,642.93 | 130,135.16 | 161,375.56 | 164,694.68 | 134,511 | 151,678.17 | 153,019.17 | 167,599.1967 | 159,516.049 | 216,075.0841 | 292,677.4337 | 285,653.1753 | 287,994.5947 | 275,742.2597 | 263,643.6144 | 268,943.3099 | 197,099.7158 | 109,265.0514 | 111,276.0646 | 126,023.4948 | 116,303.5976 | 118,314.6109 | 122,336.6373 | 2,116,424.9735 | 2,282,596.1264 |
| RECEIVABLE (incl. VAT) | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | opening + invoiced - received | 257,620.9252 | 218,462.7967 | 230,066.5851 | 245,809.6969 | 209,149.8658 | 217,253.797 | 228,107.0289 | 260,110.5345 | 226,520.7602 | 365,145.457 | 436,284.4945 | 427,699.2898 | 433,943.075 | 405,536.0391 | 397,493.4494 | 404,036.7849 | 259,105.9566 | 156,523.8619 | 175,293.3186 | 188,029.7357 | 170,600.9545 | 182,331.8649 | 180,656.0205 | 180,320.8517 | 427,699.2898 | 180,320.8517 |
| Debtor days (receivable / invoicing of the last three months x days) | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | 48.5589 | 39.4229 | 44.1785 | 45.4501 | 43.0569 | 44.1525 | 48.4459 | 48.8202 | 43.2755 | 54.4311 | 55.1902 | 45.2567 | 46.2495 | 43.6803 | 43.6708 | 45.0915 | 36.0142 | 29.145 | 46.5338 | 49.9149 | 43.5204 | 46.513 | 46.5361 | 45.2431 | 45.2567 | 45.2431 | |
| Contract position (+ unbilled / - invoiced ahead) | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | Engagements | 136,541.85 | 119,108.36 | 148,839.22 | 107,592.31 | 119,844.48 | 136,581.01 | 155,481.24 | 112,612.96 | 249,358.091 | 239,038.9619 | 235,290.7904 | 240,693.7569 | 210,460.0979 | 214,097.7561 | 227,047.857 | 104,212.1694 | 79,426.5724 | 107,592.0236 | 104,212.1694 | 91,256.0619 | 107,592.0236 | 98,015.7702 | 102,522.2424 | 110,971.8777 | 240,693.7569 | 110,971.8777 |
| Fee revenue | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | Engagements | 41,567.43 | 37,171.67 | 34,584.76 | 34,810.69 | 28,368.01 | 51,461.54 | 55,723.08 | 73,479.57 | 90,752.8731 | 33,644.4769 | 0 | 0 | 32,883.7508 | 33,911.368 | 36,377.6493 | 38,021.8369 | 28,978.8054 | 39,254.9775 | 38,021.8369 | 33,294.7977 | 39,254.9775 | 0 | 0 | 0 | 481,564.1 | 320,000 |
| Travel and expenses rebilled | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | Engagements | 3,226.3 | 5,065.99 | 3,593.13 | 4,828.71 | 4,819.69 | 5,835.95 | 7,027.99 | 4,689.48 | 6,199.2 | 0 | 0 | 0 | 3,200.7399 | 3,300.763 | 3,540.8185 | 3,700.8555 | 2,820.652 | 3,820.8832 | 3,700.8555 | 3,240.7491 | 3,820.8832 | 0 | 0 | 0 | 45,286.44 | 31,147.2 |
| REVENUE | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | 44,793.73 | 42,237.66 | 38,177.89 | 39,639.4 | 33,187.7 | 57,297.49 | 62,751.07 | 78,169.05 | 96,952.0731 | 33,644.4769 | 0 | 0 | 36,084.4907 | 37,212.131 | 39,918.4678 | 41,722.6924 | 31,799.4574 | 43,075.8608 | 41,722.6924 | 36,535.5468 | 43,075.8608 | 0 | 0 | 0 | 526,850.54 | 351,147.2 | |
| Hours worked | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | Engagements | 229.7 | 252.9 | 289.8 | 290.5 | 253.3 | 334.5 | 362.2 | 438 | 570.1912 | 176.0438 | 0 | 0 | 194.2197 | 200.289 | 214.8555 | 224.5665 | 171.1561 | 231.8497 | 224.5665 | 196.6474 | 231.8497 | 0 | 0 | 0 | 3,197.135 | 1,890 |
| Standard value at the rate card | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | Engagements | 45,181.99 | 49,745.43 | 57,003.66 | 57,141.35 | 49,824.11 | 65,796.15 | 71,244.74 | 87,523.77 | 113,965.7387 | 36,370.6573 | 0 | 0 | 39,731.126 | 40,972.7237 | 43,952.5582 | 45,939.1145 | 35,013.0548 | 47,429.0317 | 45,939.1145 | 40,227.7651 | 47,429.0317 | 0 | 0 | 0 | 633,797.596 | 386,633.52 |
| Invoiced ex VAT (fees and expenses) | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | Engagements | 48,417.8 | 44,793.73 | 50,831.79 | 56,036.5 | 57,398.75 | 50,657.87 | 66,368.41 | 101,073.15 | 64,991.14 | 34,699.2 | 0 | 0 | 0 | 39,753.3758 | 40,995.6688 | 43,977.172 | 45,964.8408 | 35,032.6624 | 47,455.5924 | 45,964.8408 | 40,250.293 | 11,752.754 | 0 | 0 | 575,268.34 | 351,147.2 |
| VAT on invoices | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | Client_Register VAT rate | 9,199.382 | 8,510.8087 | 9,658.0401 | 10,646.935 | 10,905.7625 | 9,624.9953 | 12,609.9979 | 19,203.8985 | 12,348.3166 | 6,592.848 | 0 | 0 | 0 | 7,553.1414 | 7,789.1771 | 8,355.6627 | 8,733.3197 | 6,656.2059 | 9,016.5626 | 8,733.3197 | 7,647.5557 | 2,233.0233 | 0 | 0 | 109,300.9846 | 66,717.968 |
| INVOICED INCL. VAT | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | 57,617.182 | 53,304.5387 | 60,489.8301 | 66,683.435 | 68,304.5125 | 60,282.8653 | 78,978.4079 | 120,277.0485 | 77,339.4566 | 41,292.048 | 0 | 0 | 0 | 47,306.5172 | 48,784.8459 | 52,332.8347 | 54,698.1605 | 41,688.8683 | 56,472.1549 | 54,698.1605 | 47,897.8487 | 13,985.7772 | 0 | 0 | 684,569.3246 | 417,865.168 | |
| Cash received | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | A: bank; F: opening + invoiced - closing at days to collect | 133,442.12 | 87,793 | 66,543.84 | 44,069.06 | 67,936.82 | 68,104.42 | 77,991.26 | 57,860.81 | 71,890.7615 | 120,277.0485 | 77,339.4566 | 41,292.048 | 0 | 0 | 0 | 47,306.5172 | 48,784.8459 | 52,332.8347 | 54,698.1605 | 41,688.8683 | 56,472.1549 | 54,698.1605 | 47,897.8487 | 13,985.7772 | 914,540.6446 | 417,865.168 |
| RECEIVABLE (incl. VAT) | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | opening + invoiced - received | 154,146.382 | 119,657.9207 | 113,603.9108 | 136,218.2858 | 136,585.9783 | 128,764.4236 | 129,751.5715 | 192,167.81 | 197,616.5051 | 118,631.5046 | 41,292.048 | 0 | 0 | 47,306.5172 | 96,091.3631 | 101,117.6806 | 107,030.9952 | 96,387.0288 | 98,161.0232 | 111,170.3155 | 102,596.0092 | 61,883.6259 | 13,985.7772 | 0 | 0 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | 82.936 | 63.6468 | 59.648 | 67.1741 | 64.2831 | 60.0067 | 57.5102 | 68.1188 | 65.7305 | 45.6832 | 31.6744 | 0 | 0 | 90 | 90 | 60.6335 | 63.1954 | 58.9781 | 59.0793 | 66.9091 | 59.3383 | 48.8352 | 20.5661 | 0 | 0 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | Engagements | 44,793.73 | 42,237.66 | 29,583.76 | 13,186.66 | -11,024.39 | -4,384.77 | -8,002.11 | -30,906.21 | 1,054.7231 | -0 | -0 | -0 | 36,084.4907 | 33,543.2459 | 32,466.0449 | 30,211.5653 | 16,046.1819 | 24,089.3802 | 18,356.4802 | 8,927.1862 | 11,752.754 | -0 | -0 | -0 | -0 | -0 |
| Fee revenue | WIT Wittenfels Holding GmbH | Germany | client since 2023 | Engagements | 87,172.41 | 89,729.82 | 94,929.76 | 90,920.74 | 76,482.22 | 97,486.29 | 57,019.59 | 45,659.58 | 57,199.6571 | 56,608.5374 | 96,606.182 | 127,758.0209 | 110,739.8235 | 114,200.443 | 68,050.978 | 42,933.6951 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 977,572.8073 | 335,924.9395 |
| Travel and expenses rebilled | WIT Wittenfels Holding GmbH | Germany | client since 2023 | Engagements | 4,802.24 | 3,891.79 | 4,040.9 | 4,247.23 | 2,718.59 | 4,738.61 | 3,099.03 | 2,367.11 | 3,261.8923 | 3,142.3465 | 5,168.0996 | 5,310.0804 | 4,679.6858 | 4,825.926 | 2,063.4177 | 2,156.6795 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 46,787.9188 | 13,725.7091 |
| REVENUE | WIT Wittenfels Holding GmbH | Germany | client since 2023 | 91,974.65 | 93,621.61 | 98,970.66 | 95,167.97 | 79,200.81 | 102,224.9 | 60,118.62 | 48,026.69 | 60,461.5494 | 59,750.8839 | 101,774.2816 | 133,068.1013 | 115,419.5093 | 119,026.369 | 70,114.3957 | 45,090.3746 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,024,360.7261 | 349,650.6486 | |
| Hours worked | WIT Wittenfels Holding GmbH | Germany | client since 2023 | Engagements | 475.7 | 486.4 | 513.4 | 497.8 | 415.3 | 528.8 | 311.7 | 249.6 | 326.1892 | 314.2346 | 539.6978 | 703.2833 | 601.7398 | 620.5441 | 363.3945 | 232.6515 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,362.1051 | 1,818.3299 |
| Standard value at the rate card | WIT Wittenfels Holding GmbH | Germany | client since 2023 | Engagements | 97,233.08 | 99,420.16 | 104,938.96 | 101,750.32 | 84,887.32 | 108,086.72 | 61,311.39 | 49,096.32 | 64,161.4212 | 61,809.9555 | 106,158.5657 | 139,808.544 | 124,407.175 | 128,294.8992 | 75,788.6079 | 47,593.0552 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,078,662.7564 | 376,083.7372 |
| Invoiced ex VAT (fees and expenses) | WIT Wittenfels Holding GmbH | Germany | client since 2023 | Engagements | 103,005.97 | 91,974.65 | 93,621.61 | 98,970.66 | 95,167.97 | 79,200.81 | 102,224.9 | 60,118.62 | 48,026.6876 | 62,932.014 | 60,625.6051 | 134,139.495 | 105,459.2614 | 135,796.3902 | 117,521.8064 | 43,140.5206 | 45,090.3746 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,030,008.9917 | 447,008.3531 |
| VAT on invoices | WIT Wittenfels Holding GmbH | Germany | client since 2023 | Client_Register VAT rate | 19,571.1343 | 17,475.1835 | 17,788.1059 | 18,804.4254 | 18,081.9143 | 15,048.1539 | 19,422.731 | 11,422.5378 | 9,125.0706 | 11,957.0827 | 11,518.865 | 25,486.5041 | 20,037.2597 | 25,801.3141 | 22,329.1432 | 8,196.6989 | 8,567.1712 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 195,701.7084 | 84,931.5871 |
| INVOICED INCL. VAT | WIT Wittenfels Holding GmbH | Germany | client since 2023 | 122,577.1043 | 109,449.8335 | 111,409.7159 | 117,775.0854 | 113,249.8843 | 94,248.9639 | 121,647.631 | 71,541.1578 | 57,151.7582 | 74,889.0967 | 72,144.4701 | 159,625.9991 | 125,496.521 | 161,597.7043 | 139,850.9496 | 51,337.2195 | 53,657.5458 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,225,710.7001 | 531,939.9401 | |
| Cash received | WIT Wittenfels Holding GmbH | Germany | client since 2023 | A: bank; F: opening + invoiced - closing at days to collect | 152,797.13 | 121,284.36 | 111,025.85 | 118,671.81 | 107,807.15 | 121,274.69 | 82,190.7 | 147,268.76 | 57,147.8361 | 57,151.7582 | 74,889.0967 | 72,144.4701 | 159,625.9991 | 125,496.521 | 161,597.7043 | 139,850.9496 | 51,337.2195 | 53,657.5458 | 0 | 0 | 0 | 0 | 0 | 0 | 1,223,653.6111 | 691,565.9392 |
| RECEIVABLE (incl. VAT) | WIT Wittenfels Holding GmbH | Germany | client since 2023 | opening + invoiced - received | 127,348.8843 | 115,514.3578 | 115,898.2237 | 115,001.4991 | 120,444.2334 | 93,418.5073 | 132,875.4383 | 57,147.8361 | 57,151.7582 | 74,889.0967 | 72,144.4701 | 159,625.9991 | 125,496.521 | 161,597.7043 | 139,850.9496 | 51,337.2195 | 53,657.5458 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 159,625.9991 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | WIT Wittenfels Holding GmbH | Germany | client since 2023 | 32.2068 | 29.3731 | 30.3719 | 30.2247 | 32.3591 | 26.1352 | 37.1401 | 18.2913 | 21.0032 | 33.8429 | 32.1529 | 47.8889 | 32.3167 | 32.5568 | 29.4806 | 12.9512 | 20.1617 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 47.8889 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | WIT Wittenfels Holding GmbH | Germany | client since 2023 | Engagements | 91,974.65 | 93,621.61 | 98,970.66 | 95,167.97 | 79,200.81 | 102,224.9 | 60,118.62 | 48,026.69 | 60,461.5518 | 57,280.4216 | 98,429.0981 | 97,357.7044 | 107,317.9524 | 90,547.9312 | 43,140.5206 | 45,090.3746 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 97,357.7044 | 0 |
| Fee revenue | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | Engagements | 41,148.65 | 41,677.7 | 48,771.95 | 40,358.33 | 32,885.26 | 0 | 0 | 0 | 0 | 36,129.0323 | 35,736.3254 | 36,718.0926 | 31,416.5498 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 313,425.3402 | 31,416.5498 |
| Travel and expenses rebilled | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| REVENUE | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | 41,148.65 | 41,677.7 | 48,771.95 | 40,358.33 | 32,885.26 | 0 | 0 | 0 | 0 | 36,129.0323 | 35,736.3254 | 36,718.0926 | 31,416.5498 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 313,425.3402 | 31,416.5498 | |
| Hours worked | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | Engagements | 210 | 212.7 | 308.7 | 217.1 | 176.9 | 0 | 0 | 0 | 0 | 186.9677 | 184.9355 | 190.0161 | 162.5806 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,687.3194 | 162.5806 |
| Standard value at the rate card | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | Engagements | 43,386 | 43,943.82 | 63,777.42 | 44,852.86 | 36,547.54 | 0 | 0 | 0 | 0 | 38,627.5355 | 38,207.671 | 39,257.3323 | 34,932.7277 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 348,600.1787 | 34,932.7277 |
| Invoiced ex VAT (fees and expenses) | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | Engagements | 0 | 116,000 | 0 | 0 | 87,000 | 0 | 0 | 0 | 0 | 42,000 | 0 | 56,000 | 42,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 301,000 | 42,000 |
| VAT on invoices | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | Client_Register VAT rate | 0 | 22,040 | 0 | 0 | 16,530 | 0 | 0 | 0 | 0 | 7,980 | 0 | 10,640 | 7,980 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 57,190 | 7,980 |
| INVOICED INCL. VAT | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | 0 | 138,040 | 0 | 0 | 103,530 | 0 | 0 | 0 | 0 | 49,980 | 0 | 66,640 | 49,980 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 358,190 | 49,980 | |
| Cash received | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | A: bank; F: opening + invoiced - closing at days to collect | 90,554.26 | 3,797.31 | 134,242.69 | 0 | -2,185.14 | 105,715.14 | 0 | 0 | 0 | 0 | 49,980 | 0 | 66,640 | 49,980 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 382,104.26 | 116,620 |
| RECEIVABLE (incl. VAT) | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | opening + invoiced - received | 0 | 134,242.69 | 0 | 0 | 105,715.14 | 0 | 0 | 0 | 0 | 49,980 | 0 | 66,640 | 49,980 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 66,640 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | 0 | 57.377 | 0 | 0 | 93.9418 | 0 | 0 | 0 | 0 | 92 | 0 | 52.5714 | 39.4286 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 52.5714 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | Engagements | 39,306.76 | -35,015.54 | 13,756.41 | 54,114.74 | 0 | 0 | 0 | 0 | 0 | -5,870.9677 | 29,865.3576 | 10,583.4502 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10,583.4502 | 0 |
| Fee revenue | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | Engagements | 20,988.75 | 23,381.25 | 65,132.24 | 33,227.11 | 29,850.27 | 35,457.69 | 40,485.57 | 31,197.12 | 0 | 39,927.6673 | 39,493.6709 | 40,578.6618 | 0 | 0 | 19,135.1351 | 20,000 | 15,243.2432 | 20,648.6486 | 20,000 | 17,513.5135 | 20,648.6486 | 18,810.8108 | 0 | 0 | 399,720 | 152,000 |
| Travel and expenses rebilled | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,089.192 | 1,138.4211 | 867.6615 | 1,175.3428 | 1,138.4211 | 996.8876 | 1,175.3428 | 1,070.7312 | 0 | 0 | 0 | 8,652 |
| REVENUE | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | 20,988.75 | 23,381.25 | 65,132.24 | 33,227.11 | 29,850.27 | 35,457.69 | 40,485.57 | 31,197.12 | 0 | 39,927.6673 | 39,493.6709 | 40,578.6618 | 0 | 0 | 20,224.3272 | 21,138.4211 | 16,110.9047 | 21,823.9915 | 21,138.4211 | 18,510.4011 | 21,823.9915 | 19,881.542 | 0 | 0 | 399,720 | 160,652 | |
| Hours worked | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | Engagements | 128.7 | 124.7 | 337.9 | 169.3 | 137.4 | 175.6 | 200.5 | 154.5 | 0 | 216.6076 | 214.2532 | 220.1392 | 0 | 0 | 105.7468 | 110.5263 | 84.239 | 114.111 | 110.5263 | 96.7852 | 114.111 | 103.9545 | 0 | 0 | 2,079.6 | 840 |
| Standard value at the rate card | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | Engagements | 26,589.42 | 25,763.02 | 69,810.14 | 34,977.38 | 28,386.84 | 36,278.96 | 41,423.3 | 31,919.7 | 0 | 44,751.1291 | 44,264.7038 | 45,480.7671 | 0 | 0 | 21,632.4113 | 22,610.1474 | 17,232.5988 | 23,343.4494 | 22,610.1474 | 19,799.1561 | 23,343.4494 | 21,265.7602 | 0 | 0 | 429,645.36 | 171,837.12 |
| Invoiced ex VAT (fees and expenses) | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | Engagements | 48,000 | 0 | 99,000 | 0 | 0 | 84,000 | 0 | 63,000 | 0 | 36,000 | 48,000 | 36,000 | 0 | 0 | 0 | 21,423.6586 | 22,391.9596 | 17,066.3043 | 23,118.1853 | 22,391.9596 | 19,608.0943 | 23,118.1853 | 11,533.653 | 0 | 414,000 | 160,652 |
| VAT on invoices | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | Client_Register VAT rate | 9,120 | 0 | 18,810 | 0 | 0 | 15,960 | 0 | 11,970 | 0 | 6,840 | 9,120 | 6,840 | 0 | 0 | 0 | 4,070.4951 | 4,254.4723 | 3,242.5978 | 4,392.4552 | 4,254.4723 | 3,725.5379 | 4,392.4552 | 2,191.3941 | 0 | 78,660 | 30,523.88 |
| INVOICED INCL. VAT | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | 57,120 | 0 | 117,810 | 0 | 0 | 99,960 | 0 | 74,970 | 0 | 42,840 | 57,120 | 42,840 | 0 | 0 | 0 | 25,494.1538 | 26,646.4319 | 20,308.9022 | 27,510.6405 | 26,646.4319 | 23,333.6323 | 27,510.6405 | 13,725.047 | 0 | 492,660 | 191,175.88 | |
| Cash received | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | A: bank; F: opening + invoiced - closing at days to collect | 38,306.61 | 56,722.49 | -14,613.55 | 132,423.55 | 0 | 9,373.32 | 90,586.68 | -3,865.16 | 78,835.16 | 0 | 42,840 | 57,120 | 42,840 | 0 | 0 | 0 | 25,494.1538 | 26,646.4319 | 20,308.9022 | 27,510.6405 | 26,646.4319 | 23,333.6323 | 27,510.6405 | 13,725.047 | 487,729.1 | 234,015.88 |
| RECEIVABLE (incl. VAT) | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | opening + invoiced - received | 56,722.49 | 0 | 132,423.55 | 0 | 0 | 90,586.68 | 0 | 78,835.16 | 0 | 42,840 | 57,120 | 42,840 | 0 | 0 | 0 | 25,494.1538 | 26,646.4319 | 20,308.9022 | 27,510.6405 | 26,646.4319 | 23,333.6323 | 27,510.6405 | 13,725.047 | 0 | 42,840 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | 30.7843 | 0 | 68.1308 | 0 | 0 | 82.4669 | 0 | 41.4614 | 0 | 33.4545 | 52 | 27.6 | 0 | 0 | 0 | 89 | 47.0166 | 25.5089 | 33.9884 | 32.9207 | 27.7026 | 32.6617 | 19.3432 | 0 | 27.6 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | Engagements | -12,731.25 | 10,650 | -23,217.76 | 10,009.35 | 39,859.62 | -8,682.69 | 31,802.88 | 0 | 0 | 3,927.6673 | -4,578.6618 | 0 | 0 | 0 | 20,224.3272 | 19,939.0896 | 13,658.0347 | 18,415.7219 | 16,435.9576 | 12,554.3992 | 14,770.2963 | 11,533.653 | 0 | 0 | 0 | 0 |
| Fee revenue | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 63,549.37 | 84,859.48 | 87,157 | 75,602.82 | 90,465.9041 | 87,150.3997 | 86,203.1128 | 88,571.3302 | 36,910.411 | 38,063.8614 | 40,832.1422 | 42,677.6627 | 32,527.2997 | 44,061.8032 | 0 | 0 | 0 | 0 | 0 | 0 | 663,559.4168 | 235,073.1802 |
| Travel and expenses rebilled | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 4,916.45 | 6,841.76 | 7,114.82 | 4,682.27 | 7,028.954 | 6,771.3484 | 6,697.7468 | 6,881.7508 | 2,852.8675 | 2,942.0196 | 3,155.9847 | 3,298.6281 | 2,514.0895 | 3,405.6106 | 0 | 0 | 0 | 0 | 0 | 0 | 50,935.1 | 18,169.2 |
| REVENUE | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | 0 | 0 | 0 | 0 | 68,465.82 | 91,701.24 | 94,271.82 | 80,285.09 | 97,494.8581 | 93,921.7481 | 92,900.8596 | 95,453.081 | 39,763.2785 | 41,005.881 | 43,988.1269 | 45,976.2908 | 35,041.3892 | 47,467.4137 | 0 | 0 | 0 | 0 | 0 | 0 | 714,494.5168 | 253,242.3802 | |
| Hours worked | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 350.1 | 462.3 | 478.5 | 418.3 | 502.0681 | 483.6677 | 478.4105 | 491.5536 | 197.841 | 204.0236 | 218.8616 | 228.7537 | 174.3474 | 236.1727 | 0 | 0 | 0 | 0 | 0 | 0 | 3,664.9 | 1,260 |
| Standard value at the rate card | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 68,864.67 | 90,934.41 | 94,120.95 | 82,279.61 | 98,756.8042 | 95,137.4448 | 94,103.3422 | 96,688.5988 | 40,471.9419 | 41,736.6901 | 44,772.0857 | 46,795.6828 | 35,665.8988 | 48,313.3806 | 0 | 0 | 0 | 0 | 0 | 0 | 720,885.83 | 257,755.68 |
| Invoiced ex VAT (fees and expenses) | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 0 | 68,465.82 | 91,701.24 | 94,271.82 | 80,285.09 | 97,494.8581 | 93,921.7481 | 92,900.8596 | 95,453.081 | 39,763.2785 | 41,005.881 | 43,988.1269 | 45,976.2908 | 35,041.3892 | 47,467.4137 | 0 | 0 | 0 | 0 | 0 | 619,041.4358 | 348,695.4611 |
| VAT on invoices | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | Client_Register VAT rate | 0 | 0 | 0 | 0 | 0 | 13,008.5058 | 17,423.2356 | 17,911.6458 | 15,254.1671 | 18,524.023 | 17,845.1321 | 17,651.1633 | 18,136.0854 | 7,555.0229 | 7,791.1174 | 8,357.7441 | 8,735.4953 | 6,657.8639 | 9,018.8086 | 0 | 0 | 0 | 0 | 0 | 117,617.8728 | 66,252.1376 |
| INVOICED INCL. VAT | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | 0 | 0 | 0 | 0 | 0 | 81,474.3258 | 109,124.4756 | 112,183.4658 | 95,539.2571 | 116,018.8811 | 111,766.8803 | 110,552.0229 | 113,589.1664 | 47,318.3015 | 48,796.9984 | 52,345.871 | 54,711.7861 | 41,699.2532 | 56,486.2224 | 0 | 0 | 0 | 0 | 0 | 736,659.3086 | 414,947.5988 | |
| Cash received | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | A: bank; F: opening + invoiced - closing at days to collect | 0 | 0 | 0 | 0 | 0 | -221.52 | 47,192.74 | 100,224.61 | 99,494.7043 | 103,861.3614 | 105,779.0691 | 113,892.8807 | 111,159.4516 | 112,070.5946 | 80,453.7339 | 48,057.6499 | 50,571.4347 | 53,528.8285 | 48,205.5196 | 49,092.7378 | 28,243.1112 | 0 | 0 | 0 | 570,223.8456 | 581,383.0618 |
| RECEIVABLE (incl. VAT) | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | opening + invoiced - received | 0 | 0 | 0 | 0 | 0 | 81,695.8458 | 143,627.5814 | 155,586.4372 | 151,630.99 | 163,788.5097 | 169,776.3208 | 166,435.463 | 168,865.1778 | 104,112.8846 | 72,456.1491 | 76,744.3702 | 80,884.7215 | 69,055.1462 | 77,335.8489 | 28,243.1112 | 0 | 0 | 0 | 0 | 166,435.463 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | 0 | 0 | 0 | 0 | 0 | 91.2474 | 69.3275 | 47.2747 | 44.0277 | 46.545 | 47.7836 | 45.2567 | 46.2495 | 34.5177 | 31.0964 | 46.007 | 47.7457 | 42.2435 | 46.5338 | 26.4639 | 0 | 0 | 0 | 0 | 45.2567 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 68,465.82 | 91,701.24 | 94,271.82 | 80,285.09 | 97,494.8581 | 93,921.7481 | 92,900.8596 | 95,453.081 | 39,763.2785 | 41,005.881 | 43,988.1269 | 45,976.2908 | 35,041.3892 | 47,467.4137 | 0 | 0 | 0 | 0 | 0 | 0 | 95,453.081 | 0 |
| Fee revenue | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | Engagements | 40,615.38 | 41,353.85 | 37,752.51 | 35,500.33 | 34,659.31 | 50,118.62 | 31,725 | 23,136.7 | 35,138.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 330,000 | 0 |
| Travel and expenses rebilled | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| REVENUE | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | 40,615.38 | 41,353.85 | 37,752.51 | 35,500.33 | 34,659.31 | 50,118.62 | 31,725 | 23,136.7 | 35,138.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 330,000 | 0 | |
| Hours worked | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | Engagements | 220 | 224 | 244.4 | 249.4 | 209.4 | 302.8 | 155.1 | 131.4 | 192.675 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,929.175 | 0 |
| Standard value at the rate card | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | Engagements | 43,274 | 44,060.8 | 48,073.48 | 49,056.98 | 41,188.98 | 59,560.76 | 32,043.66 | 27,147.24 | 39,806.655 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 384,212.555 | 0 |
| Invoiced ex VAT (fees and expenses) | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | Engagements | 72,000 | 0 | 0 | 96,000 | 0 | 72,000 | 27,000 | 36,000 | 27,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 330,000 | 0 |
| VAT on invoices | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | Client_Register VAT rate | 13,680 | 0 | 0 | 18,240 | 0 | 13,680 | 5,130 | 6,840 | 5,130 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 62,700 | 0 |
| INVOICED INCL. VAT | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | 85,680 | 0 | 0 | 114,240 | 0 | 85,680 | 32,130 | 42,840 | 32,130 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 392,700 | 0 | |
| Cash received | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | A: bank; F: opening + invoiced - closing at days to collect | 69,442.15 | 82,959.32 | 0 | -1,365.93 | 115,605.93 | -3,068.17 | 88,880.68 | 33,305.23 | 41,532.26 | 32,130 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 459,421.47 | 0 |
| RECEIVABLE (incl. VAT) | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | opening + invoiced - received | 82,959.32 | 0 | 0 | 115,605.93 | 0 | 88,748.17 | 31,997.49 | 41,532.26 | 32,130 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | 30.0156 | 0 | 0 | 90.0641 | 0 | 40.3966 | 24.9874 | 23.7844 | 27.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | Engagements | -31,384.62 | 9,969.23 | 47,721.74 | -12,777.93 | 21,881.38 | 0 | 4,725 | -8,138.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fee revenue | VAR Varnholt Chemie GmbH | Germany | client since 2024 | Engagements | 0 | 0 | 33,854.82 | 56,382.38 | 49,236.51 | 60,313.05 | 68,757.08 | 53,909.05 | 67,104.671 | 35,442.439 | 0 | 0 | 0 | 18,491.3793 | 19,836.2069 | 20,732.7586 | 15,801.7241 | 21,405.1724 | 20,732.7586 | 0 | 0 | 0 | 0 | 0 | 425,000 | 117,000 |
| Travel and expenses rebilled | VAR Varnholt Chemie GmbH | Germany | client since 2024 | Engagements | 0 | 0 | 1,309.6 | 1,410.85 | 983.01 | 1,555.19 | 1,750.05 | 1,346.66 | 1,663.4419 | 1,602.4781 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11,621.28 | 0 |
| REVENUE | VAR Varnholt Chemie GmbH | Germany | client since 2024 | 0 | 0 | 35,164.42 | 57,793.23 | 50,219.52 | 61,868.24 | 70,507.13 | 55,255.71 | 68,768.1129 | 37,044.9171 | 0 | 0 | 0 | 18,491.3793 | 19,836.2069 | 20,732.7586 | 15,801.7241 | 21,405.1724 | 20,732.7586 | 0 | 0 | 0 | 0 | 0 | 436,621.28 | 117,000 | |
| Hours worked | VAR Varnholt Chemie GmbH | Germany | client since 2024 | Engagements | 0 | 0 | 183.1 | 296.6 | 259 | 337.7 | 395 | 294.7 | 391.7852 | 200.3098 | 0 | 0 | 0 | 100.8136 | 108.1455 | 113.0334 | 86.1498 | 116.6994 | 113.0334 | 0 | 0 | 0 | 0 | 0 | 2,358.195 | 637.875 |
| Standard value at the rate card | VAR Varnholt Chemie GmbH | Germany | client since 2024 | Engagements | 0 | 0 | 36,015.77 | 59,664.85 | 52,102.61 | 67,864.06 | 79,466.62 | 59,256.47 | 78,884.3212 | 39,400.9298 | 0 | 0 | 0 | 20,623.2319 | 22,123.1034 | 23,123.0176 | 17,623.4891 | 23,872.9533 | 23,123.0176 | 0 | 0 | 0 | 0 | 0 | 472,655.631 | 130,488.813 |
| Invoiced ex VAT (fees and expenses) | VAR Varnholt Chemie GmbH | Germany | client since 2024 | Engagements | 0 | 0 | 0 | 84,664.42 | 31,530.73 | 27,257.02 | 103,129.57 | 41,725 | 81,262.381 | 40,109.3274 | 26,942.8316 | 0 | 0 | 35,100 | 0 | 0 | 46,800 | 0 | 35,100 | 0 | 0 | 0 | 0 | 0 | 436,621.28 | 117,000 |
| VAT on invoices | VAR Varnholt Chemie GmbH | Germany | client since 2024 | Client_Register VAT rate | 0 | 0 | 0 | 16,086.2398 | 5,990.8387 | 5,178.8338 | 19,594.6183 | 7,927.75 | 15,439.8524 | 7,620.7722 | 5,119.138 | 0 | 0 | 6,669 | 0 | 0 | 8,892 | 0 | 6,669 | 0 | 0 | 0 | 0 | 0 | 82,958.0432 | 22,230 |
| INVOICED INCL. VAT | VAR Varnholt Chemie GmbH | Germany | client since 2024 | 0 | 0 | 0 | 100,750.6598 | 37,521.5687 | 32,435.8538 | 122,724.1883 | 49,652.75 | 96,702.2334 | 47,730.0996 | 32,061.9696 | 0 | 0 | 41,769 | 0 | 0 | 55,692 | 0 | 41,769 | 0 | 0 | 0 | 0 | 0 | 519,579.3232 | 139,230 | |
| Cash received | VAR Varnholt Chemie GmbH | Germany | client since 2024 | A: bank; F: opening + invoiced - closing at days to collect | 64,094.13 | 34,097.52 | 0 | -5,148.14 | 50,772.77 | 70,259 | 25,541.25 | 89,779.73 | 87,054.0356 | 73,177.4917 | 72,216.1665 | 39,896.0346 | 16,030.9848 | 0 | 20,884.5 | 20,884.5 | 0 | 27,846 | 27,846 | 20,884.5 | 20,884.5 | 0 | 0 | 0 | 601,739.9884 | 155,260.9848 |
| RECEIVABLE (incl. VAT) | VAR Varnholt Chemie GmbH | Germany | client since 2024 | opening + invoiced - received | 34,097.52 | 0 | 0 | 105,898.7998 | 92,647.5985 | 54,824.4523 | 152,007.3906 | 111,880.4106 | 121,528.6084 | 96,081.2163 | 55,927.0194 | 16,030.9848 | 0 | 41,769 | 20,884.5 | 0 | 55,692 | 27,846 | 41,769 | 20,884.5 | 0 | 0 | 0 | 0 | 16,030.9848 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | VAR Varnholt Chemie GmbH | Germany | client since 2024 | 0 | 0 | 0 | 93.5477 | 61.6435 | 29.2255 | 72.5792 | 50.2556 | 41.5515 | 45.5443 | 28.8358 | 18.4837 | 0 | 90 | 45 | 0 | 92 | 45.5 | 39.4286 | 46 | 0 | 0 | 0 | 0 | 18.4837 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | VAR Varnholt Chemie GmbH | Germany | client since 2024 | Engagements | 0 | 0 | 35,164.42 | 8,293.23 | 26,982.02 | 61,593.24 | 28,970.8 | 42,501.51 | 30,007.2419 | 26,942.8316 | 0 | 0 | 0 | -16,608.6207 | 3,227.5862 | 23,960.3448 | -7,037.931 | 14,367.2414 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fee revenue | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | Engagements | 65,007.64 | 63,221.56 | 75,138.31 | 60,479.27 | 55,924.92 | 73,288.04 | 0 | 0 | 65,871.2045 | 63,457.0766 | 62,767.3258 | 64,491.7029 | 57,387.2693 | 74,000.9807 | 15,898.2036 | 16,616.7665 | 12,664.6707 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 649,647.0498 | 176,567.8908 |
| Travel and expenses rebilled | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | Engagements | 4,394.13 | 4,403.39 | 5,031.14 | 3,602.11 | 3,669.61 | 5,166.01 | 0 | 0 | 3,711.0103 | 3,575.0047 | 3,536.1459 | 3,633.2928 | 3,201.9607 | 3,302.022 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40,721.8437 | 6,503.9827 |
| REVENUE | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | 69,401.77 | 67,624.95 | 80,169.45 | 64,081.38 | 59,594.53 | 78,454.05 | 0 | 0 | 69,582.2148 | 67,032.0813 | 66,303.4717 | 68,124.9957 | 60,589.23 | 77,303.0027 | 15,898.2036 | 16,616.7665 | 12,664.6707 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 690,368.8935 | 183,071.8734 | |
| Hours worked | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | Engagements | 356.3 | 357.4 | 419.2 | 332.9 | 307.5 | 409.9 | 0 | 0 | 371.101 | 357.5005 | 353.6146 | 363.3293 | 310.87 | 397.3541 | 82.3527 | 86.0749 | 65.603 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,628.7454 | 942.2546 |
| Standard value at the rate card | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | Engagements | 70,084.21 | 70,300.58 | 82,456.64 | 65,481.43 | 60,485.25 | 80,627.33 | 0 | 0 | 72,995.5724 | 70,320.342 | 69,555.9905 | 71,466.8693 | 63,594.0484 | 82,076.3559 | 17,694.6294 | 18,494.3866 | 14,095.7217 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 713,774.2142 | 195,955.1421 |
| Invoiced ex VAT (fees and expenses) | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | Engagements | 0 | 69,401.77 | 67,624.95 | 80,169.45 | 64,081.38 | 59,594.53 | 78,454.05 | 0 | 0 | 69,582.2148 | 67,032.0813 | 66,303.4717 | 68,124.9957 | 78,589.23 | 62,482.6434 | 24,000 | 18,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 622,243.8978 | 251,196.8691 |
| VAT on invoices | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | Client_Register VAT rate | 0 | 13,186.3363 | 12,848.7405 | 15,232.1955 | 12,175.4622 | 11,322.9607 | 14,906.2695 | 0 | 0 | 13,220.6208 | 12,736.0954 | 12,597.6596 | 12,943.7492 | 14,931.9537 | 11,871.7023 | 4,560 | 3,420 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 118,226.3406 | 47,727.4051 |
| INVOICED INCL. VAT | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | 0 | 82,588.1063 | 80,473.6905 | 95,401.6455 | 76,256.8422 | 70,917.4907 | 93,360.3195 | 0 | 0 | 82,802.8356 | 79,768.1767 | 78,901.1313 | 81,068.7448 | 93,521.1837 | 74,354.3457 | 28,560 | 21,420 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 740,470.2384 | 298,924.2742 | |
| Cash received | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | A: bank; F: opening + invoiced - closing at days to collect | 0 | 119.79 | 89,154.11 | 72,598.56 | 102,675.64 | 69,279.44 | 67,829.61 | 97,340.95 | -0.0053 | 0 | 82,802.8356 | 79,768.1767 | 78,901.1313 | 81,068.7448 | 93,521.1837 | 74,354.3457 | 28,560 | 21,420 | 0 | 0 | 0 | 0 | 0 | 0 | 661,569.1071 | 377,825.4056 |
| RECEIVABLE (incl. VAT) | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | opening + invoiced - received | 0 | 82,468.3163 | 73,787.8968 | 96,590.9823 | 70,172.1845 | 71,810.2352 | 97,340.9447 | -0.0053 | 0 | 82,802.8356 | 79,768.1767 | 78,901.1313 | 81,068.7448 | 93,521.1837 | 74,354.3457 | 28,560 | 21,420 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 78,901.1313 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | 0 | 58.9144 | 40.7263 | 33.2604 | 25.605 | 26.9389 | 37.2311 | -0 | 0 | 92 | 44.6507 | 30.061 | 31.1103 | 33.204 | 26.8811 | 12.9398 | 15.8495 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 30.061 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | Engagements | 69,401.77 | 67,624.95 | 80,169.45 | 64,081.38 | 59,594.53 | 78,454.05 | 0 | 0 | 69,582.2148 | 67,032.0813 | 66,303.4717 | 68,124.9957 | 60,589.23 | 59,303.0027 | 12,718.5629 | 5,335.3293 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 68,124.9957 | 0 |
| Fee revenue | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | Engagements | 31,876.75 | 32,070.05 | 33,659.41 | 31,861.28 | 26,343.91 | 32,008.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 187,820.36 | 0 |
| Travel and expenses rebilled | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | Engagements | 2,151.07 | 2,327.79 | 2,813.79 | 3,083.92 | 1,941 | 2,259.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14,576.77 | 0 |
| REVENUE | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | 34,027.82 | 34,397.84 | 36,473.2 | 34,945.2 | 28,284.91 | 34,268.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 202,397.13 | 0 | |
| Hours worked | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | Engagements | 190.3 | 196.3 | 199.6 | 187 | 156.6 | 196.9 | 85.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,212.2 | 0 |
| Standard value at the rate card | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | Engagements | 37,432.01 | 38,612.21 | 39,261.32 | 36,782.9 | 30,803.22 | 38,730.23 | 16,817.85 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 238,439.74 | 0 |
| Invoiced ex VAT (fees and expenses) | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | Engagements | 33,742.35 | 34,027.82 | 34,397.84 | 36,473.2 | 34,945.2 | 28,284.91 | 34,268.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 236,139.48 | 0 |
| VAT on invoices | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | Client_Register VAT rate | 6,411.0465 | 6,465.2858 | 6,535.5896 | 6,929.908 | 6,639.588 | 5,374.1329 | 6,510.9504 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 44,866.5012 | 0 |
| INVOICED INCL. VAT | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | 40,153.3965 | 40,493.1058 | 40,933.4296 | 43,403.108 | 41,584.788 | 33,659.0429 | 40,779.1104 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 281,005.9812 | 0 | |
| Output VAT corrected on the uncollectible balance (UStG s17) | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | A: VAT return; F: none | 0 | 0 | 0 | 0 | 0 | 0 | 23,376.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 23,376.93 | 0 |
| Cash received | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | A: bank; F: nothing before the distribution to creditors | 4,076.59 | 17,472.59 | 39,007.52 | 41,289.15 | 32,746.74 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 134,592.59 | 0 |
| RECEIVABLE (incl. VAT) | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | opening + invoiced - received - VAT corrected | 36,076.8065 | 59,097.3223 | 61,023.2319 | 63,137.1899 | 71,975.2379 | 105,634.2808 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 |
| Debtor days (receivable / invoicing of the last three months x days) | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | 27.8527 | 43.2349 | 45.1727 | 45.015 | 52.5862 | 81.0195 | 97.5613 | 152.0639 | 277.5773 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | Engagements | 34,027.82 | 34,397.84 | 36,473.2 | 34,945.2 | 28,284.91 | 34,268.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fee revenue | STE Stelzhof Industrie AG | Austria | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 0 | 28,720.88 | 34,892.31 | 23,558.24 | 30,391.8314 | 31,388.9615 | 31,047.7771 | 0 | 32,726.5304 | 33,749.2345 | 36,203.7242 | 37,840.0508 | 28,840.2549 | 39,067.2956 | 37,840.0508 | 0 | 0 | 0 | 0 | 0 | 180,000 | 246,267.1411 |
| Travel and expenses rebilled | STE Stelzhof Industrie AG | Austria | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,613.5548 | 3,726.4784 | 3,997.495 | 4,178.1728 | 3,184.4452 | 4,313.6811 | 4,178.1728 | 0 | 0 | 0 | 0 | 0 | 0 | 27,192 |
| REVENUE | STE Stelzhof Industrie AG | Austria | client since 2026 | 0 | 0 | 0 | 0 | 0 | 28,720.88 | 34,892.31 | 23,558.24 | 30,391.8314 | 31,388.9615 | 31,047.7771 | 0 | 36,340.0852 | 37,475.7129 | 40,201.2193 | 42,018.2235 | 32,024.7001 | 43,380.9767 | 42,018.2235 | 0 | 0 | 0 | 0 | 0 | 180,000 | 273,459.1411 | |
| Hours worked | STE Stelzhof Industrie AG | Austria | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 0 | 145.2 | 176.4 | 119.1 | 168.9733 | 162.7805 | 161.0112 | 0 | 175.4153 | 180.897 | 194.0532 | 202.8239 | 154.5847 | 209.402 | 202.8239 | 0 | 0 | 0 | 0 | 0 | 933.465 | 1,320 |
| Standard value at the rate card | STE Stelzhof Industrie AG | Austria | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 0 | 29,998.32 | 36,444.24 | 24,606.06 | 34,909.8789 | 33,630.4593 | 33,264.9108 | 0 | 35,884.3535 | 37,005.7395 | 39,697.066 | 41,491.2837 | 31,623.0865 | 42,836.947 | 41,491.2837 | 0 | 0 | 0 | 0 | 0 | 192,853.869 | 270,029.76 |
| Invoiced ex VAT (fees and expenses) | STE Stelzhof Industrie AG | Austria | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 0 | 54,000 | 0 | 0 | 72,000 | 0 | 54,000 | 0 | 0 | 36,340.0852 | 37,475.7129 | 40,201.2193 | 42,018.2235 | 32,024.7001 | 43,380.9767 | 42,018.2235 | 0 | 0 | 0 | 0 | 180,000 | 273,459.1411 |
| VAT on invoices | STE Stelzhof Industrie AG | Austria | client since 2026 | Client_Register VAT rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| INVOICED INCL. VAT | STE Stelzhof Industrie AG | Austria | client since 2026 | 0 | 0 | 0 | 0 | 0 | 54,000 | 0 | 0 | 72,000 | 0 | 54,000 | 0 | 0 | 36,340.0852 | 37,475.7129 | 40,201.2193 | 42,018.2235 | 32,024.7001 | 43,380.9767 | 42,018.2235 | 0 | 0 | 0 | 0 | 180,000 | 273,459.1411 | |
| Cash received | STE Stelzhof Industrie AG | Austria | client since 2026 | A: bank; F: opening + invoiced - closing at days to collect | 0 | 0 | 0 | 0 | 0 | 795.29 | 53,204.71 | 0 | 0 | 72,000 | 0 | 54,000 | 0 | 0 | 36,340.0852 | 37,475.7129 | 40,201.2193 | 42,018.2235 | 32,024.7001 | 43,380.9767 | 42,018.2235 | 0 | 0 | 0 | 180,000 | 273,459.1411 |
| RECEIVABLE (incl. VAT) | STE Stelzhof Industrie AG | Austria | client since 2026 | opening + invoiced - received | 0 | 0 | 0 | 0 | 0 | 53,204.71 | 0 | 0 | 72,000 | 0 | 54,000 | 0 | 0 | 36,340.0852 | 37,475.7129 | 40,201.2193 | 42,018.2235 | 32,024.7001 | 43,380.9767 | 42,018.2235 | 0 | 0 | 0 | 0 | 0 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | STE Stelzhof Industrie AG | Austria | client since 2026 | 0 | 0 | 0 | 0 | 0 | 89.6598 | 0 | 0 | 92 | 0 | 39 | 0 | 0 | 90 | 45.6923 | 31.3805 | 32.296 | 25.5089 | 33.9884 | 32.9207 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | STE Stelzhof Industrie AG | Austria | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 0 | -25,279.12 | 9,613.19 | 33,171.43 | -8,436.7386 | 22,952.2229 | 0 | 0 | 36,340.0852 | 37,475.7129 | 40,201.2193 | 42,018.2235 | 32,024.7001 | 43,380.9767 | 42,018.2235 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fee revenue | SOR Sornegg Präzision AG | Switzerland | client since 2026 | Engagements | 0 | 54,401.79 | 63,303.29 | 55,130.06 | 48,134.69 | 59,456.54 | 69,476.27 | 51,562.32 | 63,379.7 | 61,056.8838 | 0 | 36,066.0864 | 32,093.0309 | 33,095.9381 | 35,502.9155 | 37,107.567 | 28,281.9835 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 561,967.6302 | 166,081.4351 |
| Travel and expenses rebilled | SOR Sornegg Präzision AG | Switzerland | client since 2026 | Engagements | 0 | 7,535.4 | 6,323.98 | 5,221.12 | 5,060.38 | 8,359.72 | 7,190.01 | 7,097.74 | 7,683.4971 | 7,401.9029 | 0 | 4,377.4581 | 3,857.7813 | 3,978.3369 | 4,267.6705 | 4,460.5596 | 3,399.6698 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 66,251.2081 | 19,964.0181 |
| REVENUE | SOR Sornegg Präzision AG | Switzerland | client since 2026 | 0 | 61,937.19 | 69,627.27 | 60,351.18 | 53,195.07 | 67,816.26 | 76,666.28 | 58,660.06 | 71,063.1971 | 68,458.7867 | 0 | 40,443.5446 | 35,950.8122 | 37,074.2751 | 39,770.586 | 41,568.1266 | 31,681.6533 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 628,218.8384 | 186,045.4532 | |
| Hours worked | SOR Sornegg Präzision AG | Switzerland | client since 2026 | Engagements | 0 | 298.4 | 345.6 | 299.6 | 263.2 | 328.2 | 376.7 | 278 | 349.2499 | 336.4501 | 0 | 198.9754 | 170.2463 | 175.5665 | 188.335 | 196.8473 | 150.0296 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,074.3754 | 881.0246 |
| Standard value at the rate card | SOR Sornegg Präzision AG | Switzerland | client since 2026 | Engagements | 0 | 58,695.28 | 67,979.52 | 58,931.32 | 51,771.44 | 64,556.94 | 74,096.89 | 54,682.6 | 68,697.4488 | 66,179.7412 | 0 | 39,138.4552 | 34,826.9462 | 35,915.2883 | 38,527.3092 | 40,268.6566 | 30,691.2463 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 604,729.6352 | 180,229.4466 |
| Invoiced ex VAT (fees and expenses) | SOR Sornegg Präzision AG | Switzerland | client since 2026 | Engagements | 0 | 0 | 61,937.19 | 69,627.27 | 60,351.18 | 53,195.07 | 67,816.26 | 76,666.28 | 58,660.06 | 71,063.1971 | 68,458.7867 | 0 | 40,443.5446 | 35,950.8122 | 37,074.2751 | 39,770.586 | 41,568.1266 | 31,681.6533 | 0 | 0 | 0 | 0 | 0 | 0 | 587,775.2938 | 226,488.9978 |
| VAT on invoices | SOR Sornegg Präzision AG | Switzerland | client since 2026 | Client_Register VAT rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| INVOICED INCL. VAT | SOR Sornegg Präzision AG | Switzerland | client since 2026 | 0 | 0 | 61,937.19 | 69,627.27 | 60,351.18 | 53,195.07 | 67,816.26 | 76,666.28 | 58,660.06 | 71,063.1971 | 68,458.7867 | 0 | 40,443.5446 | 35,950.8122 | 37,074.2751 | 39,770.586 | 41,568.1266 | 31,681.6533 | 0 | 0 | 0 | 0 | 0 | 0 | 587,775.2938 | 226,488.9978 | |
| Cash received | SOR Sornegg Präzision AG | Switzerland | client since 2026 | A: bank; F: opening + invoiced - closing at days to collect | 0 | 0 | 2,465.4 | 60,162.51 | 64,736.71 | 65,875.04 | 54,028.69 | 64,257.38 | 78,067.52 | 58,660.06 | 71,063.1971 | 68,458.7867 | 0 | 40,443.5446 | 35,950.8122 | 37,074.2751 | 39,770.586 | 41,568.1266 | 31,681.6533 | 0 | 0 | 0 | 0 | 0 | 587,775.2938 | 226,488.9978 |
| RECEIVABLE (incl. VAT) | SOR Sornegg Präzision AG | Switzerland | client since 2026 | opening + invoiced - received | 0 | 0 | 59,471.79 | 68,936.55 | 64,551.02 | 51,871.05 | 65,658.62 | 78,067.52 | 58,660.06 | 71,063.1971 | 68,458.7867 | 0 | 40,443.5446 | 35,950.8122 | 37,074.2751 | 39,770.586 | 41,568.1266 | 31,681.6533 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | SOR Sornegg Präzision AG | Switzerland | client since 2026 | 0 | 0 | 86.4176 | 46.6338 | 30.9443 | 25.7694 | 33.3067 | 36.333 | 26.5662 | 31.6771 | 31.4345 | 0 | 34.1665 | 42.3536 | 29.4062 | 31.3805 | 32.296 | 25.5089 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | SOR Sornegg Präzision AG | Switzerland | client since 2026 | Engagements | 0 | 61,937.19 | 69,627.27 | 60,351.18 | 53,195.07 | 67,816.26 | 76,666.28 | 58,660.06 | 71,063.1971 | 68,458.7867 | 0 | 40,443.5446 | 35,950.8122 | 37,074.2751 | 39,770.586 | 41,568.1266 | 31,681.6533 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40,443.5446 | 0 |
| Fee revenue | MER Merzbach Fenster GmbH | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14,838.0765 | 15,301.7664 | 16,414.6222 | 17,156.526 | 13,076.055 | 17,712.9539 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 94,500 |
| Travel and expenses rebilled | MER Merzbach Fenster GmbH | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| REVENUE | MER Merzbach Fenster GmbH | Germany | prospect | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14,838.0765 | 15,301.7664 | 16,414.6222 | 17,156.526 | 13,076.055 | 17,712.9539 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 94,500 | |
| Hours worked | MER Merzbach Fenster GmbH | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 86.5554 | 89.2603 | 95.752 | 100.0797 | 76.277 | 103.3256 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 551.25 |
| Standard value at the rate card | MER Merzbach Fenster GmbH | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17,706.4746 | 18,259.8019 | 19,587.7875 | 20,473.1112 | 15,603.8307 | 21,137.104 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 112,768.11 |
| Invoiced ex VAT (fees and expenses) | MER Merzbach Fenster GmbH | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,350 | 0 | 0 | 37,800 | 0 | 28,350 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 94,500 |
| VAT on invoices | MER Merzbach Fenster GmbH | Germany | prospect | Client_Register VAT rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,386.5 | 0 | 0 | 7,182 | 0 | 5,386.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17,955 |
| INVOICED INCL. VAT | MER Merzbach Fenster GmbH | Germany | prospect | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 33,736.5 | 0 | 0 | 44,982 | 0 | 33,736.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 112,455 | |
| Cash received | MER Merzbach Fenster GmbH | Germany | prospect | A: bank; F: opening + invoiced - closing at days to collect | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 33,736.5 | 0 | 0 | 44,982 | 0 | 33,736.5 | 0 | 0 | 0 | 0 | 0 | 0 | 112,455 |
| RECEIVABLE (incl. VAT) | MER Merzbach Fenster GmbH | Germany | prospect | opening + invoiced - received | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 33,736.5 | 0 | 0 | 44,982 | 0 | 33,736.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | MER Merzbach Fenster GmbH | Germany | prospect | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 92 | 0 | 0 | 89 | 0 | 39 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | MER Merzbach Fenster GmbH | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -13,511.9235 | 1,789.843 | 18,204.4652 | -2,439.0088 | 10,637.0461 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fee revenue | NEW New work not yet identified (new clients and extensions) | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 98,433.9316 | 98,507.9362 | 106,259.1203 | 112,749.263 | 163,830.4779 | 302,573.8121 | 256,165.8604 | 389,769.0231 | 424,953.2001 | 412,101.2879 | 512,574.5639 | 497,178.2099 | 535,439.2518 | 579,233.1527 | 196,941.8678 | 4,292,827.2232 |
| Travel and expenses rebilled | NEW New work not yet identified (new clients and extensions) | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,062.6854 | 6,308.9752 | 6,570.2154 | 6,951.814 | 9,911.0174 | 18,364.4791 | 15,600.1903 | 23,774.577 | 26,003.1091 | 25,277.3956 | 32,073.8118 | 31,107.6905 | 33,496.7762 | 36,228.942 | 12,371.6606 | 265,360.0184 |
| REVENUE | NEW New work not yet identified (new clients and extensions) | Germany | prospect | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 104,496.617 | 104,816.9114 | 112,829.3357 | 119,701.077 | 173,741.4952 | 320,938.2912 | 271,766.0508 | 413,543.6001 | 450,956.3092 | 437,378.6835 | 544,648.3758 | 528,285.9005 | 568,936.0279 | 615,462.0947 | 209,313.5285 | 4,558,187.2416 | |
| Hours worked | NEW New work not yet identified (new clients and extensions) | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 551.1532 | 573.5432 | 579.8954 | 613.5758 | 874.7588 | 1,620.8719 | 1,376.8924 | 2,098.374 | 2,295.067 | 2,231.0146 | 2,830.8748 | 2,745.6038 | 2,956.4674 | 3,197.6118 | 1,124.6964 | 23,421.0078 |
| Standard value at the rate card | NEW New work not yet identified (new clients and extensions) | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 111,451.4624 | 111,535.2539 | 120,311.504 | 127,659.9446 | 185,496.465 | 342,588.1024 | 290,042.8673 | 441,314.5642 | 481,151.7211 | 466,600.1901 | 580,360.6929 | 562,928.2268 | 606,249.1528 | 655,834.6385 | 222,986.7163 | 4,860,538.0697 |
| Invoiced ex VAT (fees and expenses) | NEW New work not yet identified (new clients and extensions) | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 104,496.617 | 104,816.9114 | 112,829.3357 | 119,701.077 | 173,741.4952 | 320,938.2912 | 271,766.0508 | 413,543.6001 | 450,956.3092 | 437,378.6835 | 544,648.3758 | 528,285.9005 | 568,936.0279 | 104,496.617 | 4,047,542.0583 |
| VAT on invoices | NEW New work not yet identified (new clients and extensions) | Germany | prospect | Client_Register VAT rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19,854.3572 | 19,915.2132 | 21,437.5738 | 22,743.2046 | 33,010.8841 | 60,978.2753 | 51,635.5496 | 78,573.284 | 85,681.6987 | 83,101.9499 | 103,483.1914 | 100,374.3211 | 108,097.8453 | 19,854.3572 | 769,032.9911 |
| INVOICED INCL. VAT | NEW New work not yet identified (new clients and extensions) | Germany | prospect | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 124,350.9743 | 124,732.1246 | 134,266.9095 | 142,444.2817 | 206,752.3793 | 381,916.5665 | 323,401.6004 | 492,116.8841 | 536,638.0079 | 520,480.6334 | 648,131.5672 | 628,660.2216 | 677,033.8732 | 124,350.9743 | 4,816,575.0494 | |
| Cash received | NEW New work not yet identified (new clients and extensions) | Germany | prospect | A: bank; F: opening + invoiced - closing at days to collect | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 103,625.8119 | 124,668.5996 | 132,677.7787 | 141,081.3863 | 196,034.363 | 352,722.5353 | 333,154.0948 | 463,997.6701 | 529,217.8206 | 523,173.5291 | 626,856.4115 | 631,905.4458 | 0 | 4,159,115.4469 |
| RECEIVABLE (incl. VAT) | NEW New work not yet identified (new clients and extensions) | Germany | prospect | opening + invoiced - received | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 124,350.9743 | 145,457.287 | 155,055.5969 | 164,822.0999 | 230,493.0929 | 416,375.2964 | 387,054.3615 | 546,017.1508 | 618,657.4886 | 609,920.3014 | 734,878.3394 | 736,682.1494 | 781,810.5768 | 124,350.9743 | 781,810.5768 |
| Debtor days (receivable / invoicing of the last three months x days) | NEW New work not yet identified (new clients and extensions) | Germany | prospect | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 92 | 53.7253 | 36.4028 | 36.9516 | 42.4311 | 52.3948 | 38.6176 | 41.951 | 42.0931 | 36.2196 | 39.6474 | 37.2999 | 36.8132 | 92 | 36.8132 | |
| Contract position (+ unbilled / - invoiced ahead) | NEW New work not yet identified (new clients and extensions) | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 104,496.617 | 104,816.9114 | 112,829.3357 | 119,701.077 | 173,741.4952 | 320,938.2912 | 271,766.0508 | 413,543.6001 | 450,956.3092 | 437,378.6835 | 544,648.3758 | 528,285.9005 | 568,936.0279 | 615,462.0947 | 104,816.9114 | 615,462.0947 |
| Fee revenue | TOTALS (EUR) | sum of clients | 457,500.86 | 496,184.02 | 626,975.9 | 540,305.01 | 558,878.41 | 701,548.67 | 590,211.73 | 483,686.24 | 734,222.9633 | 670,151.3554 | 673,184.7948 | 721,711.8296 | 656,991.0455 | 681,604.9825 | 675,253.0391 | 673,941.8578 | 506,486.0953 | 673,388.5543 | 639,829.0285 | 548,972.0397 | 673,946.8701 | 608,426.457 | 632,126.685 | 683,889.3305 | 7,254,561.7831 | 7,654,855.9854 |
| Travel and expenses rebilled | TOTALS (EUR) | sum of clients | 21,991.74 | 29,156.39 | 32,102.91 | 28,351.43 | 30,509.27 | 42,959.87 | 36,687.31 | 27,215.38 | 44,987.2645 | 37,366.5124 | 36,176.4418 | 41,627.4907 | 41,298.2269 | 42,765.0759 | 42,762.4184 | 43,228.7829 | 32,907.0823 | 42,613.4383 | 40,951.5457 | 34,708.6536 | 43,193.3815 | 37,756.7557 | 39,331.5852 | 42,544.6419 | 409,132.0093 | 484,061.5883 |
| REVENUE | TOTALS (EUR) | sum of clients | 479,492.6 | 525,340.41 | 659,078.81 | 568,656.44 | 589,387.68 | 744,508.54 | 626,899.04 | 510,901.62 | 779,210.2277 | 707,517.8678 | 709,361.2366 | 763,339.3203 | 698,289.2724 | 724,370.0584 | 718,015.4576 | 717,170.6407 | 539,393.1776 | 716,001.9926 | 680,780.5742 | 583,680.6934 | 717,140.2516 | 646,183.2126 | 671,458.2703 | 726,433.9724 | 7,663,693.7924 | 8,138,917.5737 |
| Hours worked | TOTALS (EUR) | sum of clients | 2,518.7 | 2,774.8 | 3,591.3 | 3,102.8 | 3,143.9 | 3,918.4 | 3,342.7 | 2,659.5 | 4,170.757 | 3,685.4967 | 3,720.4131 | 4,012.17 | 3,567.1324 | 3,704.0857 | 3,649.5998 | 3,639.7055 | 2,738.2527 | 3,650.3882 | 3,469.4935 | 2,982.8427 | 3,717.2895 | 3,341.909 | 3,471.455 | 3,755.0434 | 40,640.9368 | 41,687.1974 |
| Standard value | TOTALS (EUR) | sum of clients | 507,895.91 | 557,678.1 | 722,535.15 | 623,634.83 | 630,608.86 | 784,798.48 | 670,714.48 | 534,225.73 | 833,480.3263 | 737,954.1496 | 745,996.4497 | 799,206.0031 | 739,514.1175 | 767,306.4897 | 761,107.4247 | 760,655.0705 | 572,404.0658 | 763,134.9756 | 725,593.7967 | 624,070.9979 | 766,020.7193 | 688,855.9393 | 715,723.1488 | 774,331.2166 | 8,148,728.4688 | 8,658,717.9623 |
| Invoiced ex VAT | TOTALS (EUR) | sum of clients | 443,372.2 | 492,739.82 | 526,521.74 | 670,780.72 | 538,067.52 | 696,500.51 | 707,543.6 | 628,336.11 | 544,838.3186 | 704,419.2533 | 660,337.4575 | 728,573.4088 | 729,939.3575 | 732,263.3133 | 681,214.7705 | 695,090.6356 | 732,960.2765 | 530,389.3325 | 717,657.7918 | 665,543.5025 | 588,493.1327 | 687,111.3386 | 637,835.3236 | 671,458.2703 | 7,342,030.6582 | 8,069,957.0455 |
| Output VAT on invoices | TOTALS (EUR) | sum of clients | 84,240.718 | 93,620.5658 | 88,271.0645 | 114,219.1555 | 90,766.1046 | 111,968.0336 | 121,548.1946 | 104,817.2677 | 78,693.8691 | 120,337.6507 | 102,196.9475 | 138,428.9477 | 131,004.2045 | 125,394.759 | 115,266.3087 | 116,872.5778 | 123,381.046 | 88,669.766 | 128,112.5949 | 118,469.803 | 111,813.6952 | 130,551.1543 | 121,188.7115 | 127,577.0714 | 1,249,108.5192 | 1,438,301.6923 |
| Invoiced incl. VAT | TOTALS (EUR) | sum of clients | 527,612.918 | 586,360.3858 | 614,792.8045 | 784,999.8755 | 628,833.6246 | 808,468.5436 | 829,091.7946 | 733,153.3777 | 623,532.1877 | 824,756.904 | 762,534.405 | 867,002.3565 | 860,943.5619 | 857,658.0724 | 796,481.0792 | 811,963.2134 | 856,341.3225 | 619,059.0985 | 845,770.3866 | 784,013.3055 | 700,306.828 | 817,662.493 | 759,024.0351 | 799,035.3416 | 8,591,139.1775 | 9,508,258.7377 |
| Cash received | TOTALS (EUR) | sum of clients | 736,213.53 | 605,889.31 | 557,961.02 | 624,076.13 | 704,791.3 | 641,897.65 | 739,124.49 | 739,191.48 | 681,621.4689 | 676,773.7689 | 792,984.9057 | 819,249.8305 | 864,476.5539 | 855,459.0993 | 837,168.0576 | 809,728.9511 | 794,679.132 | 868,840.2421 | 690,920.5818 | 757,831.458 | 829,505.737 | 717,508.9196 | 820,579.5116 | 781,952.9074 | 8,319,774.884 | 9,628,651.1515 |
| Receivables | TOTALS (EUR) | sum of clients | 748,972.328 | 729,443.4038 | 786,275.1883 | 947,198.9338 | 871,241.2584 | 1,037,812.152 | 1,104,402.5266 | 1,098,364.4243 | 1,040,275.1431 | 1,188,258.2782 | 1,157,807.7774 | 1,205,560.3034 | 1,202,027.3114 | 1,204,226.2844 | 1,163,539.306 | 1,165,773.5682 | 1,227,435.7587 | 977,654.6152 | 1,132,504.42 | 1,158,686.2675 | 1,029,487.3585 | 1,129,640.9319 | 1,068,085.4554 | 1,085,167.8897 | 1,205,560.3034 | 1,085,167.8897 |
| Contract positions (net) | TOTALS (EUR) | sum of clients | 371,930.71 | 404,531.3 | 537,088.37 | 434,964.09 | 486,284.25 | 534,292.28 | 453,647.72 | 336,213.23 | 570,585.1391 | 573,683.7536 | 622,707.5327 | 657,473.4442 | 625,823.3592 | 617,930.1042 | 654,730.7913 | 676,810.7964 | 483,243.6974 | 668,856.3576 | 631,979.1399 | 550,116.3308 | 678,763.4496 | 637,835.3236 | 671,458.2703 | 726,433.9724 | 657,473.4442 | 726,433.9724 |
| Output VAT corrected (Pelzhoff) | TOTALS (EUR) | 0 | 0 | 0 | 0 | 0 | 0 | 23,376.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 23,376.93 | 0 | |
| Receivables: clients in Germany (excl. Pelzhoff) | TOTALS (EUR) | 712,895.5215 | 670,346.0815 | 665,780.1664 | 815,125.1939 | 734,715.0005 | 827,102.1112 | 915,707.4454 | 897,260.4431 | 786,578.6219 | 994,158.6199 | 912,312.5295 | 1,082,523.8422 | 1,038,547.3057 | 1,008,898.9258 | 965,952.8568 | 962,765.3018 | 1,020,812.9474 | 790,911.8006 | 966,086.9821 | 993,631.5828 | 906,450.8973 | 1,006,604.4707 | 945,048.9942 | 962,131.4285 | 1,082,523.8422 | 962,131.4285 | |
| Receivables: clients in Austria and Switzerland | TOTALS (EUR) | 0 | 0 | 59,471.79 | 68,936.55 | 64,551.02 | 105,075.76 | 65,658.62 | 78,067.52 | 130,660.06 | 71,063.1971 | 122,458.7867 | 0 | 40,443.5446 | 72,290.8974 | 74,549.988 | 79,971.8053 | 83,586.3501 | 63,706.3533 | 43,380.9767 | 42,018.2235 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Receivables: Pelzhoff (insolvent) | TOTALS (EUR) | 36,076.8065 | 59,097.3223 | 61,023.2319 | 63,137.1899 | 71,975.2379 | 105,634.2808 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | |
| Largest client share of revenue | TOTALS (EUR) | 28.48% | 22.67% | 22.58% | 18.92% | 20.33% | 18.35% | 24.8% | 22.04% | 32% | 33.95% | 33.5% | 31.98% | 30.8% | 30.62% | 33.13% | 14.53% | 14.73% | 15.03% | 15.31% | 15.63% | 15% | 15.17% | 15.27% | 15.28% |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| OPS consultant: +1 from Sep-26 (graduate intake Sep-26, contract signed) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | month x weight | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 |
| DIG consultant: +1 from Sep-26 (graduate intake Sep-26, contract signed) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | month x weight | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 |
| DIG senior consultant: +1 from Oct-26 (replaces the June leaver, offer accepted) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | month x weight | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 |
| FIN senior consultant: +1 from Jan-27 (finance transformation growth) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | month x weight | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 |
| OPS manager: +1 from Jan-27 (Norlach footprint phase 3 (pipeline)) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | month x weight | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.5 |
| DIG manager: +1 from Apr-27 (Eberstal rollout wave 2 (pipeline)) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | month x weight | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.65 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.65 |
| OPS consultant: +1 from Sep-27 (graduate intake Sep-27) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | month x weight | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 1 |
| FIN consultant: +1 from Sep-27 (graduate intake Sep-27) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | month x weight | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 1 |
| Hires in the month (weighted) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2 | 1 | 0 | 0 | 1.5 | 0 | 0 | 0.65 | 0 | 0 | 0 | 0 | 2 | 0 | 0 | 0 | 3 | 4.15 | |
| Recruitment cost of planned hires (agency fees and campus) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | experienced: fee x first-year salary; graduates: campus cost | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,000 | 18,260 | 0 | 0 | 31,803.2 | 0 | 0 | 16,656.64 | 0 | 0 | 0 | 0 | 5,000 | 0 | 0 | 0 | 23,260 | 53,459.84 |
| Bonus accrual factor (share of target) | PAY PER HEAD BY GRADE (monthly) | A: actual rate; F: scenario | 70% | 70% | 70% | 70% | 70% | 70% | 70% | 70% | 85% | 85% | 85% | 85% | 85% | 85% | 85% | 85% | 85% | 85% | 85% | 85% | 85% | 85% | 85% | 85% | 75% | 85% |
| Partner: monthly salary | PAY PER HEAD BY GRADE (monthly) | annual salary / 12 x pay factor | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,766.6667 | 17,766.6667 | 17,766.6667 | 17,766.6667 | 17,766.6667 | 17,766.6667 | 17,766.6667 | 17,766.6667 | 17,766.6667 | 17,766.6667 | 17,766.6667 | 17,766.6667 | 17,083.3333 | 17,766.6667 |
| Partner: employer social security per head | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,557.0838 | 1,661.1075 |
| Partner: employee social security per head (withheld) | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,522.8688 | 1,625.9625 |
| Director: monthly salary | PAY PER HEAD BY GRADE (monthly) | annual salary / 12 x pay factor | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,666.6667 | 13,173.3333 | 13,173.3333 | 13,173.3333 | 13,173.3333 | 13,173.3333 | 13,173.3333 | 13,173.3333 | 13,173.3333 | 13,173.3333 | 13,173.3333 | 13,173.3333 | 13,173.3333 | 12,666.6667 | 13,173.3333 |
| Director: employer social security per head | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,557.0838 | 1,661.1075 |
| Director: employee social security per head (withheld) | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,522.8688 | 1,625.9625 |
| Manager: monthly salary | PAY PER HEAD BY GRADE (monthly) | annual salary / 12 x pay factor | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,706.6667 | 9,706.6667 | 9,706.6667 | 9,706.6667 | 9,706.6667 | 9,706.6667 | 9,706.6667 | 9,706.6667 | 9,706.6667 | 9,706.6667 | 9,706.6667 | 9,706.6667 | 9,333.3333 | 9,706.6667 |
| Manager: employer social security per head | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,557.0838 | 1,661.1075 |
| Manager: employee social security per head (withheld) | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,522.8688 | 1,625.9625 |
| Senior consultant: monthly salary | PAY PER HEAD BY GRADE (monthly) | annual salary / 12 x pay factor | 6,916.6667 | 6,916.6667 | 6,916.6667 | 6,916.6667 | 6,916.6667 | 6,916.6667 | 6,916.6667 | 6,916.6667 | 6,916.6667 | 6,916.6667 | 6,916.6667 | 6,916.6667 | 7,193.3333 | 7,193.3333 | 7,193.3333 | 7,193.3333 | 7,193.3333 | 7,193.3333 | 7,193.3333 | 7,193.3333 | 7,193.3333 | 7,193.3333 | 7,193.3333 | 7,193.3333 | 6,916.6667 | 7,193.3333 |
| Senior consultant: employer social security per head | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,476.0578 | 1,476.0578 | 1,476.0578 | 1,476.0578 | 1,476.0578 | 1,476.0578 | 1,476.0578 | 1,476.0578 | 1,476.0578 | 1,476.0578 | 1,476.0578 | 1,476.0578 | 1,385.8104 | 1,476.0578 |
| Senior consultant: employee social security per head (withheld) | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,450.3558 | 1,450.3558 | 1,450.3558 | 1,450.3558 | 1,450.3558 | 1,450.3558 | 1,450.3558 | 1,450.3558 | 1,450.3558 | 1,450.3558 | 1,450.3558 | 1,450.3558 | 1,360.3354 | 1,450.3558 |
| Consultant: monthly salary | PAY PER HEAD BY GRADE (monthly) | annual salary / 12 x pay factor | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,416.6667 | 5,416.6667 | 5,416.6667 | 5,416.6667 | 5,416.6667 | 5,416.6667 | 5,416.6667 | 5,416.6667 | 5,416.6667 | 5,416.6667 | 5,416.6667 | 5,416.6667 | 5,208.3333 | 5,416.6667 |
| Consultant: employer social security per head | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,131.25 | 1,131.25 | 1,131.25 | 1,131.25 | 1,131.25 | 1,131.25 | 1,131.25 | 1,131.25 | 1,131.25 | 1,131.25 | 1,131.25 | 1,131.25 | 1,176.5 | 1,176.5 | 1,176.5 | 1,176.5 | 1,176.5 | 1,176.5 | 1,176.5 | 1,176.5 | 1,176.5 | 1,176.5 | 1,176.5 | 1,176.5 | 1,131.25 | 1,176.5 |
| Consultant: employee social security per head (withheld) | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,158.625 | 1,158.625 | 1,158.625 | 1,158.625 | 1,158.625 | 1,158.625 | 1,158.625 | 1,158.625 | 1,158.625 | 1,158.625 | 1,158.625 | 1,158.625 | 1,114.0625 | 1,158.625 |
| Severance on separations (management response) | PAY PER HEAD BY GRADE (monthly) | separations x average monthly salary x 0.5 x years of service | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Partner: expected leavers | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Partner: replacements (three months later) | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Partner: HEADCOUNT | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | A: payroll; F: prior + hires - leavers + replacements | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| Director: expected leavers | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0042 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0166 | 0.0494 |
| Director: replacements (three months later) | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0042 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0042 | 0.0494 |
| Director: HEADCOUNT | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | A: payroll; F: prior + hires - leavers + replacements | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 0.9958 | 0.9917 | 0.9876 | 0.9876 | 0.9876 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9876 | 0.9877 |
| Manager: expected leavers | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.025 | 0.0248 | 0.0246 | 0.0244 | 0.0244 | 0.0286 | 0.0285 | 0.0285 | 0.0285 | 0.0285 | 0.0285 | 0.0285 | 0.0285 | 0.0285 | 0.0285 | 0.0285 | 0.0988 | 0.3376 |
| Manager: replacements (three months later) | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.025 | 0.0248 | 0.0246 | 0.0244 | 0.0244 | 0.0286 | 0.0285 | 0.0285 | 0.0285 | 0.0285 | 0.0285 | 0.0285 | 0.0285 | 0.025 | 0.326 |
| Manager: HEADCOUNT | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | A: payroll; F: prior + hires - leavers + replacements | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 2.975 | 2.9502 | 2.9256 | 2.9262 | 3.4266 | 3.4227 | 3.4185 | 3.4144 | 3.4145 | 3.4146 | 3.4146 | 3.4146 | 3.4146 | 3.4146 | 3.4146 | 3.4146 | 2.9262 | 3.4146 |
| Senior consultant: expected leavers | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 0.0494 | 0.0488 | 0.0481 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.1963 | 0.5783 |
| Senior consultant: replacements (three months later) | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 0.0494 | 0.0488 | 0.0481 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.05 | 0.58 |
| Senior consultant: HEADCOUNT | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | A: payroll; F: prior + hires - leavers + replacements - separations | 4 | 4 | 4 | 3 | 3 | 3 | 4 | 4 | 3.95 | 3.9006 | 3.8519 | 3.8537 | 3.8549 | 3.8555 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8537 | 3.8554 |
| Consultant: expected leavers | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 0.0619 | 0.0611 | 0.0603 | 0.0602 | 0.0602 | 0.0602 | 0.0602 | 0.0602 | 0.0602 | 0.0602 | 0.0602 | 0.0602 | 0.0727 | 0.0726 | 0.0724 | 0.2333 | 0.7599 |
| Consultant: replacements (three months later) | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 0.0619 | 0.0611 | 0.0603 | 0.0602 | 0.0602 | 0.0602 | 0.0602 | 0.0602 | 0.0602 | 0.0602 | 0.0602 | 0.0602 | 0.05 | 0.7254 |
| Consultant: HEADCOUNT | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | A: payroll; F: prior + hires - leavers + replacements - separations | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4.95 | 4.8881 | 4.827 | 4.8167 | 4.8184 | 4.8192 | 4.8193 | 4.8193 | 4.8193 | 4.8193 | 4.8193 | 4.8193 | 5.8193 | 5.8068 | 5.7944 | 5.7822 | 4.8167 | 5.7822 |
| Gross salaries | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | A: payroll; F: headcount x monthly salary | 106,029.75 | 106,197.37 | 106,182.46 | 99,431.84 | 99,088.01 | 98,802.39 | 106,089.57 | 106,146.89 | 110,565.9722 | 109,618.2494 | 108,680.9711 | 108,646.3775 | 117,867.6453 | 117,838.1623 | 117,798.1523 | 117,757.9944 | 117,758.8728 | 117,759.5345 | 117,759.8582 | 117,759.843 | 123,176.5016 | 123,108.7907 | 123,041.929 | 122,975.9028 | 1,265,479.8502 | 1,434,603.187 |
| Employer social security | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | A: payroll; F: headcount x per head | 17,808.55 | 17,902.65 | 17,842.69 | 16,474.83 | 16,465.1 | 16,412.75 | 17,822.96 | 17,873.96 | 18,813.6425 | 18,630.1585 | 18,448.7533 | 18,440.6706 | 20,352.5932 | 20,347.8954 | 20,341.0619 | 20,334.1763 | 20,334.3222 | 20,334.4355 | 20,334.4911 | 20,334.4886 | 21,510.9872 | 21,496.2805 | 21,481.7581 | 21,467.4172 | 212,936.7148 | 248,669.9072 |
| Employee social security withheld | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | headcount x per head | 17,511.9354 | 17,511.9354 | 17,511.9354 | 16,151.6 | 16,151.6 | 16,151.6 | 17,511.9354 | 17,511.9354 | 18,457.861 | 18,277.6885 | 18,099.5582 | 18,091.583 | 19,977.1008 | 19,972.5117 | 19,965.8232 | 19,959.0829 | 19,959.2256 | 19,959.3365 | 19,959.391 | 19,959.3885 | 21,118.0121 | 21,103.5289 | 21,089.2271 | 21,075.1041 | 208,941.1679 | 244,097.7325 |
| Wage tax withheld | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | headcount x salary x average rate | 29,741.6667 | 29,741.6667 | 29,741.6667 | 28,012.5 | 28,012.5 | 28,012.5 | 29,741.6667 | 29,741.6667 | 30,609.1875 | 30,371.6872 | 30,136.7316 | 30,130.5209 | 32,748.5611 | 32,739.4775 | 32,727.8452 | 32,716.2198 | 32,716.4814 | 32,716.6733 | 32,716.7668 | 32,716.7624 | 33,854.26 | 33,840.0405 | 33,825.9996 | 33,812.1341 | 353,993.9606 | 397,131.2219 |
| Bonus accrued, gross | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | headcount x salary x target x factor | 9,095.9167 | 9,095.9167 | 9,095.9167 | 8,708.5833 | 8,708.5833 | 8,708.5833 | 9,095.9167 | 9,095.9167 | 11,243.3396 | 11,173.3785 | 11,104.1378 | 11,102.9366 | 12,043.6029 | 12,040.2207 | 12,036.1237 | 12,032.0419 | 12,032.1362 | 12,032.2037 | 12,032.2365 | 12,032.2349 | 12,308.484 | 12,305.0307 | 12,301.6207 | 12,298.2534 | 116,229.1258 | 145,494.1891 |
| Employer contributions on the bonus accrued | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | bonus x rate by grade | 363.1105 | 363.1105 | 363.1105 | 319.8454 | 319.8454 | 319.8454 | 363.1105 | 363.1105 | 493.1022 | 486.9384 | 480.8517 | 480.3525 | 499.7324 | 499.8159 | 499.8193 | 499.8161 | 499.8151 | 499.8151 | 499.8152 | 499.8152 | 559.8167 | 559.0666 | 558.326 | 557.5946 | 4,716.3337 | 6,233.2482 |
| PAYROLL COST EXCL. BONUS | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | gross + employer social security | 123,838.3 | 124,100.02 | 124,025.15 | 115,906.67 | 115,553.11 | 115,215.14 | 123,912.53 | 124,020.85 | 129,379.6147 | 128,248.4079 | 127,129.7244 | 127,087.0481 | 138,220.2386 | 138,186.0577 | 138,139.2143 | 138,092.1707 | 138,093.195 | 138,093.97 | 138,094.3493 | 138,094.3316 | 144,687.4888 | 144,605.0712 | 144,523.6871 | 144,443.3201 | 1,478,416.565 | 1,683,273.0942 |
| FEE EARNERS | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | 13 | 13 | 13 | 12 | 12 | 12 | 13 | 13 | 13.8708 | 13.7306 | 13.5921 | 13.5843 | 14.0876 | 14.0851 | 14.081 | 14.0768 | 14.0769 | 14.077 | 14.077 | 14.077 | 15.077 | 15.0645 | 15.0521 | 15.04 | 13.5843 | 15.04 | |
| Partner: expected leavers | FEE EARNERS: FINANCE AND PERFORMANCE | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Partner: replacements (three months later) | FEE EARNERS: FINANCE AND PERFORMANCE | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Partner: HEADCOUNT | FEE EARNERS: FINANCE AND PERFORMANCE | A: payroll; F: prior + hires - leavers + replacements | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| Director: expected leavers | FEE EARNERS: FINANCE AND PERFORMANCE | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0042 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0166 | 0.0494 |
| Director: replacements (three months later) | FEE EARNERS: FINANCE AND PERFORMANCE | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0042 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0042 | 0.0494 |
| Director: HEADCOUNT | FEE EARNERS: FINANCE AND PERFORMANCE | A: payroll; F: prior + hires - leavers + replacements | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 0.9958 | 0.9917 | 0.9876 | 0.9876 | 0.9876 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9876 | 0.9877 |
| Manager: expected leavers | FEE EARNERS: FINANCE AND PERFORMANCE | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0167 | 0.0165 | 0.0164 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0658 | 0.1951 |
| Manager: replacements (three months later) | FEE EARNERS: FINANCE AND PERFORMANCE | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0167 | 0.0165 | 0.0164 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0167 | 0.1955 |
| Manager: HEADCOUNT | FEE EARNERS: FINANCE AND PERFORMANCE | A: payroll; F: prior + hires - leavers + replacements | 1 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 1.9833 | 1.9668 | 1.9504 | 1.9508 | 1.9511 | 1.9512 | 1.9512 | 1.9512 | 1.9512 | 1.9512 | 1.9512 | 1.9512 | 1.9512 | 1.9512 | 1.9512 | 1.9512 | 1.9508 | 1.9512 |
| Senior consultant: expected leavers | FEE EARNERS: FINANCE AND PERFORMANCE | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0375 | 0.037 | 0.0366 | 0.0361 | 0.0361 | 0.0486 | 0.0485 | 0.0483 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.1472 | 0.5671 |
| Senior consultant: replacements (three months later) | FEE EARNERS: FINANCE AND PERFORMANCE | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0375 | 0.037 | 0.0366 | 0.0361 | 0.0361 | 0.0486 | 0.0485 | 0.0483 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0375 | 0.5322 |
| Senior consultant: HEADCOUNT | FEE EARNERS: FINANCE AND PERFORMANCE | A: payroll; F: prior + hires - leavers + replacements - separations | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 2.9625 | 2.9255 | 2.8889 | 2.8903 | 3.8912 | 3.8791 | 3.8667 | 3.8545 | 3.855 | 3.8553 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 2.8903 | 3.8554 |
| Consultant: expected leavers | FEE EARNERS: FINANCE AND PERFORMANCE | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0375 | 0.037 | 0.0366 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0486 | 0.0485 | 0.0483 | 0.1472 | 0.4707 |
| Consultant: replacements (three months later) | FEE EARNERS: FINANCE AND PERFORMANCE | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0375 | 0.037 | 0.0366 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0375 | 0.435 |
| Consultant: HEADCOUNT | FEE EARNERS: FINANCE AND PERFORMANCE | A: payroll; F: prior + hires - leavers + replacements - separations | 2 | 2 | 3 | 3 | 3 | 3 | 3 | 3 | 2.9625 | 2.9255 | 2.8889 | 2.8903 | 2.8912 | 2.8916 | 2.8916 | 2.8916 | 2.8916 | 2.8916 | 2.8916 | 2.8916 | 3.8916 | 3.8791 | 3.8667 | 3.8545 | 2.8903 | 3.8545 |
| Gross salaries | FEE EARNERS: FINANCE AND PERFORMANCE | A: payroll; F: headcount x monthly salary | 70,021.03 | 79,172.78 | 84,936.01 | 85,164.66 | 84,665.63 | 84,656.26 | 84,883.94 | 85,213.16 | 84,128.6458 | 83,472.8248 | 82,824.1208 | 82,845.4729 | 93,367.0883 | 93,284.0671 | 93,194.7741 | 93,106.8521 | 93,110.1117 | 93,112.2856 | 93,113.3165 | 93,113.2357 | 98,529.8633 | 98,462.1436 | 98,395.2833 | 98,329.2577 | 991,984.5343 | 1,139,118.279 |
| Employer social security | FEE EARNERS: FINANCE AND PERFORMANCE | A: payroll; F: headcount x per head | 11,093.97 | 12,648.82 | 13,799.32 | 13,797.57 | 13,797.1 | 13,770.5 | 13,812.03 | 13,830.93 | 13,652.6872 | 13,527.2814 | 13,403.2821 | 13,407.5018 | 15,687.778 | 15,670.7092 | 15,652.387 | 15,634.3458 | 15,635.0148 | 15,635.4609 | 15,635.6724 | 15,635.6558 | 16,812.1478 | 16,797.4392 | 16,782.9171 | 16,768.5764 | 160,540.9925 | 192,348.1046 |
| Employee social security withheld | FEE EARNERS: FINANCE AND PERFORMANCE | headcount x per head | 10,877.7375 | 12,400.6063 | 13,514.6688 | 13,514.6688 | 13,514.6688 | 13,514.6688 | 13,514.6688 | 13,514.6688 | 13,390.1524 | 13,267.0339 | 13,145.2968 | 13,149.4413 | 15,397.6596 | 15,380.8883 | 15,362.885 | 15,345.1579 | 15,345.8153 | 15,346.2536 | 15,346.4614 | 15,346.4451 | 16,505.0623 | 16,490.5772 | 16,476.2757 | 16,462.1528 | 157,318.2806 | 188,805.6342 |
| Wage tax withheld | FEE EARNERS: FINANCE AND PERFORMANCE | headcount x salary x average rate | 20,411.6667 | 23,118.3333 | 24,212.0833 | 24,212.0833 | 24,212.0833 | 24,212.0833 | 24,212.0833 | 24,212.0833 | 24,043.6962 | 23,877.0808 | 23,712.2171 | 23,717.4726 | 26,468.0664 | 26,447.2868 | 26,424.9679 | 26,402.9894 | 26,403.8049 | 26,404.3482 | 26,404.6059 | 26,404.5857 | 27,542.0759 | 27,527.8543 | 27,513.8137 | 27,499.9484 | 284,152.9667 | 321,444.3476 |
| Bonus accrued, gross | FEE EARNERS: FINANCE AND PERFORMANCE | headcount x salary x target x factor | 6,703.0833 | 7,487.0833 | 7,705.8333 | 7,705.8333 | 7,705.8333 | 7,705.8333 | 7,705.8333 | 7,705.8333 | 9,306.8891 | 9,257.2 | 9,208.0107 | 9,209.5099 | 10,068.0536 | 10,062.4251 | 10,056.3538 | 10,050.3753 | 10,050.597 | 10,050.7448 | 10,050.8149 | 10,050.8094 | 10,327.0567 | 10,323.6028 | 10,320.193 | 10,316.8257 | 97,406.7764 | 121,727.8522 |
| Employer contributions on the bonus accrued | FEE EARNERS: FINANCE AND PERFORMANCE | bonus x rate by grade | 224.8204 | 224.8204 | 272.3329 | 272.3329 | 272.3329 | 272.3329 | 272.3329 | 272.3329 | 326.5563 | 322.4744 | 318.4434 | 318.5965 | 386.0815 | 385.4477 | 384.7694 | 384.1015 | 384.1262 | 384.1428 | 384.1506 | 384.15 | 444.1512 | 443.4011 | 442.6605 | 441.9291 | 3,369.7089 | 4,849.1115 |
| PAYROLL COST EXCL. BONUS | FEE EARNERS: FINANCE AND PERFORMANCE | gross + employer social security | 81,115 | 91,821.6 | 98,735.33 | 98,962.23 | 98,462.73 | 98,426.76 | 98,695.97 | 99,044.09 | 97,781.3331 | 97,000.1062 | 96,227.4029 | 96,252.9746 | 109,054.8664 | 108,954.7763 | 108,847.1611 | 108,741.1979 | 108,745.1265 | 108,747.7465 | 108,748.989 | 108,748.8915 | 115,342.0111 | 115,259.5828 | 115,178.2004 | 115,097.834 | 1,152,525.5268 | 1,331,466.3836 |
| FEE EARNERS | FEE EARNERS: FINANCE AND PERFORMANCE | 8 | 9 | 10 | 10 | 10 | 10 | 10 | 10 | 9.9042 | 9.8094 | 9.7158 | 9.719 | 10.7211 | 10.7096 | 10.6972 | 10.685 | 10.6854 | 10.6857 | 10.6859 | 10.6859 | 11.6859 | 11.6734 | 11.661 | 11.6488 | 9.719 | 11.6488 | |
| Partner: expected leavers | FEE EARNERS: DIGITAL AND ERP | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Partner: replacements (three months later) | FEE EARNERS: DIGITAL AND ERP | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Partner: HEADCOUNT | FEE EARNERS: DIGITAL AND ERP | A: payroll; F: prior + hires - leavers + replacements | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| Director: expected leavers | FEE EARNERS: DIGITAL AND ERP | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0042 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0166 | 0.0494 |
| Director: replacements (three months later) | FEE EARNERS: DIGITAL AND ERP | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0042 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0042 | 0.0494 |
| Director: HEADCOUNT | FEE EARNERS: DIGITAL AND ERP | A: payroll; F: prior + hires - leavers + replacements | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 0.9958 | 0.9917 | 0.9876 | 0.9876 | 0.9876 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9876 | 0.9877 |
| Manager: expected leavers | FEE EARNERS: DIGITAL AND ERP | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0167 | 0.0165 | 0.0164 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0217 | 0.0216 | 0.0216 | 0.0215 | 0.0215 | 0.0215 | 0.0215 | 0.0215 | 0.0658 | 0.2377 |
| Manager: replacements (three months later) | FEE EARNERS: DIGITAL AND ERP | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0167 | 0.0165 | 0.0164 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0217 | 0.0216 | 0.0216 | 0.0215 | 0.0215 | 0.0167 | 0.2222 |
| Manager: HEADCOUNT | FEE EARNERS: DIGITAL AND ERP | A: payroll; F: prior + hires - leavers + replacements | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 1.9833 | 1.9668 | 1.9504 | 1.9508 | 1.9511 | 1.9512 | 1.9512 | 2.6012 | 2.5958 | 2.5904 | 2.5851 | 2.5852 | 2.5853 | 2.5854 | 2.5854 | 2.5854 | 1.9508 | 2.5854 |
| Senior consultant: expected leavers | FEE EARNERS: DIGITAL AND ERP | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.025 | 0.0247 | 0.0369 | 0.0364 | 0.0363 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.123 | 0.4338 |
| Senior consultant: replacements (three months later) | FEE EARNERS: DIGITAL AND ERP | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.025 | 0.0247 | 0.0369 | 0.0364 | 0.0363 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.025 | 0.4234 |
| Senior consultant: HEADCOUNT | FEE EARNERS: DIGITAL AND ERP | A: payroll; F: prior + hires - leavers + replacements - separations | 3 | 3 | 3 | 3 | 3 | 3 | 2 | 2 | 1.975 | 2.9503 | 2.9134 | 2.902 | 2.8904 | 2.8912 | 2.8915 | 2.8916 | 2.8916 | 2.8916 | 2.8916 | 2.8916 | 2.8916 | 2.8916 | 2.8916 | 2.8916 | 2.902 | 2.8916 |
| Consultant: expected leavers | FEE EARNERS: DIGITAL AND ERP | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0375 | 0.0495 | 0.0489 | 0.0483 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.1842 | 0.5783 |
| Consultant: replacements (three months later) | FEE EARNERS: DIGITAL AND ERP | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0375 | 0.0495 | 0.0489 | 0.0483 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0375 | 0.5804 |
| Consultant: HEADCOUNT | FEE EARNERS: DIGITAL AND ERP | A: payroll; F: prior + hires - leavers + replacements - separations | 2 | 2 | 2 | 2 | 3 | 3 | 3 | 3 | 3.9625 | 3.913 | 3.8641 | 3.8533 | 3.8546 | 3.8554 | 3.8555 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8533 | 3.8554 |
| Gross salaries | FEE EARNERS: DIGITAL AND ERP | A: payroll; F: headcount x monthly salary | 79,638 | 80,016.47 | 79,569.9 | 79,200.57 | 84,511.49 | 84,877.56 | 77,773.9 | 77,724.59 | 82,506.7708 | 88,787.8899 | 88,072.7476 | 87,942.0335 | 91,386.8384 | 91,397.6661 | 91,400.1853 | 97,710.2843 | 97,657.5367 | 97,605.3577 | 97,553.6454 | 97,554.9515 | 97,555.8066 | 97,556.2196 | 97,556.1981 | 97,556.1877 | 990,621.9218 | 1,152,490.8773 |
| Employer social security | FEE EARNERS: DIGITAL AND ERP | A: payroll; F: headcount x per head | 12,639.04 | 12,621.34 | 12,613.51 | 12,671.51 | 13,814.17 | 13,782.85 | 12,363.58 | 12,403.55 | 13,415.4495 | 14,678.8195 | 14,540.4259 | 14,513.1087 | 15,344.0679 | 15,346.2763 | 15,346.8029 | 16,426.6794 | 16,417.6467 | 16,408.7158 | 16,399.866 | 16,400.0897 | 16,400.236 | 16,400.3067 | 16,400.303 | 16,400.3012 | 160,057.3536 | 193,691.2917 |
| Employee social security withheld | FEE EARNERS: DIGITAL AND ERP | headcount x per head | 12,400.6063 | 12,400.6063 | 12,400.6063 | 12,400.6063 | 13,514.6688 | 13,514.6688 | 12,154.3333 | 12,154.3333 | 13,160.8837 | 14,400.9664 | 14,265.0552 | 14,238.1986 | 15,062.4498 | 15,064.6207 | 15,065.1386 | 16,122.168 | 16,113.3262 | 16,104.5843 | 16,095.9217 | 16,096.1406 | 16,096.2839 | 16,096.3531 | 16,096.3495 | 16,096.3477 | 157,005.533 | 190,109.6842 |
| Wage tax withheld | FEE EARNERS: DIGITAL AND ERP | headcount x salary x average rate | 23,118.3333 | 23,118.3333 | 23,118.3333 | 23,118.3333 | 24,212.0833 | 24,212.0833 | 22,482.9167 | 22,482.9167 | 23,429.8941 | 25,000.1179 | 24,821.2163 | 24,790.9947 | 25,764.2608 | 25,766.8783 | 25,767.4814 | 27,597.384 | 27,582.0957 | 27,566.9656 | 27,551.9692 | 27,552.3479 | 27,552.5958 | 27,552.7156 | 27,552.7094 | 27,552.7064 | 283,905.5563 | 325,360.1101 |
| Bonus accrued, gross | FEE EARNERS: DIGITAL AND ERP | headcount x salary x target x factor | 7,487.0833 | 7,487.0833 | 7,487.0833 | 7,487.0833 | 7,705.8333 | 7,705.8333 | 7,318.5 | 7,318.5 | 9,108.0599 | 9,531.1896 | 9,478.5754 | 9,470.8133 | 9,844.6808 | 9,845.4063 | 9,845.565 | 10,489.1704 | 10,483.7965 | 10,478.4757 | 10,473.2012 | 10,473.3343 | 10,473.4215 | 10,473.4637 | 10,473.4615 | 10,473.4604 | 97,585.6382 | 123,827.4373 |
| Employer contributions on the bonus accrued | FEE EARNERS: DIGITAL AND ERP | bonus x rate by grade | 224.8204 | 224.8204 | 224.8204 | 224.8204 | 272.3329 | 272.3329 | 229.0678 | 229.0678 | 332.3705 | 380.7521 | 375.9927 | 374.7698 | 389.2094 | 389.294 | 389.3157 | 389.3213 | 389.3199 | 389.3196 | 389.3195 | 389.3196 | 389.3196 | 389.3196 | 389.3196 | 389.3196 | 3,365.9681 | 4,671.6973 |
| PAYROLL COST EXCL. BONUS | FEE EARNERS: DIGITAL AND ERP | gross + employer social security | 92,277.04 | 92,637.81 | 92,183.41 | 91,872.08 | 98,325.66 | 98,660.41 | 90,137.48 | 90,128.14 | 95,922.2203 | 103,466.7094 | 102,613.1735 | 102,455.1422 | 106,730.9062 | 106,743.9424 | 106,746.9882 | 114,136.9637 | 114,075.1834 | 114,014.0735 | 113,953.5114 | 113,955.0412 | 113,956.0426 | 113,956.5262 | 113,956.5011 | 113,956.4889 | 1,150,679.2754 | 1,346,182.169 |
| FEE EARNERS | FEE EARNERS: DIGITAL AND ERP | 9 | 9 | 9 | 9 | 10 | 10 | 9 | 9 | 9.9167 | 10.8218 | 10.7155 | 10.6937 | 10.6838 | 10.6854 | 10.6858 | 11.3359 | 11.3305 | 11.3251 | 11.3197 | 11.3199 | 11.32 | 11.32 | 11.32 | 11.32 | 10.6937 | 11.32 | |
| Founder and managing partner (majority shareholder, not socially insured) | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | gross x pay factor x active flag | 21,667 | 21,667 | 21,667 | 21,667 | 21,667 | 21,667 | 21,667 | 21,667 | 21,667 | 21,667 | 21,667 | 21,667 | 22,533.68 | 22,533.68 | 22,533.68 | 22,533.68 | 22,533.68 | 22,533.68 | 22,533.68 | 22,533.68 | 22,533.68 | 22,533.68 | 22,533.68 | 22,533.68 | 21,667 | 2015-03-31 |
| Head of finance and operations | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | gross x pay factor x active flag | 7,917 | 7,917 | 7,917 | 7,917 | 7,917 | 7,917 | 7,917 | 7,917 | 7,917 | 7,917 | 7,917 | 7,917 | 8,233.68 | 8,233.68 | 8,233.68 | 8,233.68 | 8,233.68 | 8,233.68 | 8,233.68 | 8,233.68 | 8,233.68 | 8,233.68 | 8,233.68 | 8,233.68 | 7,917 | 2019-06-30 |
| Accountant (finance and payroll) | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | gross x pay factor x active flag | 4,750 | 4,750 | 4,750 | 4,750 | 4,750 | 4,750 | 4,750 | 4,750 | 4,750 | 4,750 | 4,750 | 4,750 | 4,940 | 4,940 | 4,940 | 4,940 | 4,940 | 4,940 | 4,940 | 4,940 | 4,940 | 4,940 | 4,940 | 4,940 | 4,750 | 2021-02-28 |
| HR and recruiting lead | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | gross x pay factor x active flag | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,720 | 5,720 | 5,720 | 5,720 | 5,720 | 5,720 | 5,720 | 5,720 | 5,720 | 5,720 | 5,720 | 5,720 | 5,500 | 2020-09-30 |
| Recruiting coordinator | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | gross x pay factor x active flag | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,160 | 4,160 | 4,160 | 4,160 | 4,160 | 4,160 | 4,160 | 4,160 | 4,160 | 4,160 | 4,160 | 4,160 | 4,000 | 2023-04-30 |
| Marketing and business development manager | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | gross x pay factor x active flag | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,200 | 5,200 | 5,200 | 5,200 | 5,200 | 5,200 | 5,200 | 5,200 | 5,200 | 5,200 | 5,200 | 5,200 | 5,000 | 2022-01-31 |
| IT and knowledge manager | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | gross x pay factor x active flag | 4,917 | 4,917 | 4,917 | 4,917 | 4,917 | 4,917 | 4,917 | 4,917 | 4,917 | 4,917 | 4,917 | 4,917 | 5,113.68 | 5,113.68 | 5,113.68 | 5,113.68 | 5,113.68 | 5,113.68 | 5,113.68 | 5,113.68 | 5,113.68 | 5,113.68 | 5,113.68 | 5,113.68 | 4,917 | 2021-10-31 |
| Executive assistant and office manager | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | gross x pay factor x active flag | 4,167 | 4,167 | 4,167 | 4,167 | 4,167 | 4,167 | 4,167 | 4,167 | 4,167 | 4,167 | 4,167 | 4,167 | 4,333.68 | 4,333.68 | 4,333.68 | 4,333.68 | 4,333.68 | 4,333.68 | 4,333.68 | 4,333.68 | 4,333.68 | 4,333.68 | 4,333.68 | 4,333.68 | 4,167 | 2018-05-31 |
| Founder and managing partner: employer social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | not socially insured | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Head of finance and operations: employer social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,592.2646 | 1,592.2646 | 1,592.2646 | 1,592.2646 | 1,592.2646 | 1,592.2646 | 1,592.2646 | 1,592.2646 | 1,592.2646 | 1,592.2646 | 1,592.2646 | 1,592.2646 | 17,970.5718 | 19,107.1747 |
| Accountant: employer social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,031.7 | 1,031.7 | 1,031.7 | 1,031.7 | 1,031.7 | 1,031.7 | 1,031.7 | 1,031.7 | 1,031.7 | 1,031.7 | 1,031.7 | 1,031.7 | 1,072.968 | 1,072.968 | 1,072.968 | 1,072.968 | 1,072.968 | 1,072.968 | 1,072.968 | 1,072.968 | 1,072.968 | 1,072.968 | 1,072.968 | 1,072.968 | 12,380.4 | 12,875.616 |
| HR and recruiting lead: employer social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,194.6 | 1,194.6 | 1,194.6 | 1,194.6 | 1,194.6 | 1,194.6 | 1,194.6 | 1,194.6 | 1,194.6 | 1,194.6 | 1,194.6 | 1,194.6 | 1,242.384 | 1,242.384 | 1,242.384 | 1,242.384 | 1,242.384 | 1,242.384 | 1,242.384 | 1,242.384 | 1,242.384 | 1,242.384 | 1,242.384 | 1,242.384 | 14,335.2 | 14,908.608 |
| Recruiting coordinator: employer social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 868.8 | 868.8 | 868.8 | 868.8 | 868.8 | 868.8 | 868.8 | 868.8 | 868.8 | 868.8 | 868.8 | 868.8 | 903.552 | 903.552 | 903.552 | 903.552 | 903.552 | 903.552 | 903.552 | 903.552 | 903.552 | 903.552 | 903.552 | 903.552 | 10,425.6 | 10,842.624 |
| Marketing and business development manager: employer social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,086 | 1,086 | 1,086 | 1,086 | 1,086 | 1,086 | 1,086 | 1,086 | 1,086 | 1,086 | 1,086 | 1,086 | 1,129.44 | 1,129.44 | 1,129.44 | 1,129.44 | 1,129.44 | 1,129.44 | 1,129.44 | 1,129.44 | 1,129.44 | 1,129.44 | 1,129.44 | 1,129.44 | 13,032 | 13,553.28 |
| IT and knowledge manager: employer social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,110.6913 | 1,110.6913 | 1,110.6913 | 1,110.6913 | 1,110.6913 | 1,110.6913 | 1,110.6913 | 1,110.6913 | 1,110.6913 | 1,110.6913 | 1,110.6913 | 1,110.6913 | 12,815.6688 | 13,328.2956 |
| Executive assistant and office manager: employer social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 905.0724 | 905.0724 | 905.0724 | 905.0724 | 905.0724 | 905.0724 | 905.0724 | 905.0724 | 905.0724 | 905.0724 | 905.0724 | 905.0724 | 941.2753 | 941.2753 | 941.2753 | 941.2753 | 941.2753 | 941.2753 | 941.2753 | 941.2753 | 941.2753 | 941.2753 | 941.2753 | 941.2753 | 10,860.8688 | 11,295.3036 |
| Founder and managing partner: employee social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | not socially insured | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Head of finance and operations: employee social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,560.6326 | 1,560.6326 | 1,560.6326 | 1,560.6326 | 1,560.6326 | 1,560.6326 | 1,560.6326 | 1,560.6326 | 1,560.6326 | 1,560.6326 | 1,560.6326 | 1,560.6326 | 17,596.449 | 18,727.591 |
| Accountant: employee social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,016.025 | 1,016.025 | 1,016.025 | 1,016.025 | 1,016.025 | 1,016.025 | 1,016.025 | 1,016.025 | 1,016.025 | 1,016.025 | 1,016.025 | 1,016.025 | 1,056.666 | 1,056.666 | 1,056.666 | 1,056.666 | 1,056.666 | 1,056.666 | 1,056.666 | 1,056.666 | 1,056.666 | 1,056.666 | 1,056.666 | 1,056.666 | 12,192.3 | 12,679.992 |
| HR and recruiting lead: employee social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,176.45 | 1,176.45 | 1,176.45 | 1,176.45 | 1,176.45 | 1,176.45 | 1,176.45 | 1,176.45 | 1,176.45 | 1,176.45 | 1,176.45 | 1,176.45 | 1,223.508 | 1,223.508 | 1,223.508 | 1,223.508 | 1,223.508 | 1,223.508 | 1,223.508 | 1,223.508 | 1,223.508 | 1,223.508 | 1,223.508 | 1,223.508 | 14,117.4 | 14,682.096 |
| Recruiting coordinator: employee social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 855.6 | 855.6 | 855.6 | 855.6 | 855.6 | 855.6 | 855.6 | 855.6 | 855.6 | 855.6 | 855.6 | 855.6 | 889.824 | 889.824 | 889.824 | 889.824 | 889.824 | 889.824 | 889.824 | 889.824 | 889.824 | 889.824 | 889.824 | 889.824 | 10,267.2 | 10,677.888 |
| Marketing and business development manager: employee social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,069.5 | 1,069.5 | 1,069.5 | 1,069.5 | 1,069.5 | 1,069.5 | 1,069.5 | 1,069.5 | 1,069.5 | 1,069.5 | 1,069.5 | 1,069.5 | 1,112.28 | 1,112.28 | 1,112.28 | 1,112.28 | 1,112.28 | 1,112.28 | 1,112.28 | 1,112.28 | 1,112.28 | 1,112.28 | 1,112.28 | 1,112.28 | 12,834 | 13,347.36 |
| IT and knowledge manager: employee social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,093.8162 | 1,093.8162 | 1,093.8162 | 1,093.8162 | 1,093.8162 | 1,093.8162 | 1,093.8162 | 1,093.8162 | 1,093.8162 | 1,093.8162 | 1,093.8162 | 1,093.8162 | 12,620.9556 | 13,125.7938 |
| Executive assistant and office manager: employee social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 891.3213 | 891.3213 | 891.3213 | 891.3213 | 891.3213 | 891.3213 | 891.3213 | 891.3213 | 891.3213 | 891.3213 | 891.3213 | 891.3213 | 926.9742 | 926.9742 | 926.9742 | 926.9742 | 926.9742 | 926.9742 | 926.9742 | 926.9742 | 926.9742 | 926.9742 | 926.9742 | 926.9742 | 10,695.8556 | 11,123.6898 |
| Founder and central staff: gross salaries | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | A: payroll; F: staff table | 57,890.69 | 58,107.02 | 57,866.78 | 57,921.14 | 58,027.09 | 57,984.44 | 58,139.98 | 57,907.06 | 57,918 | 57,918 | 57,918 | 57,918 | 60,234.72 | 60,234.72 | 60,234.72 | 60,234.72 | 60,234.72 | 60,234.72 | 60,234.72 | 60,234.72 | 60,234.72 | 60,234.72 | 60,234.72 | 60,234.72 | 695,516.2 | 722,816.64 |
| Founder and central staff: employer social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | A: payroll; F: staff table | 7,671.46 | 7,680.23 | 7,634.73 | 7,678.38 | 7,634.11 | 7,663.4 | 7,663 | 7,661.18 | 7,651.6924 | 7,651.6924 | 7,651.6924 | 7,651.6924 | 7,992.5751 | 7,992.5751 | 7,992.5751 | 7,992.5751 | 7,992.5751 | 7,992.5751 | 7,992.5751 | 7,992.5751 | 7,992.5751 | 7,992.5751 | 7,992.5751 | 7,992.5751 | 91,893.2598 | 95,910.9018 |
| Founder and central staff: employee social security withheld | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | staff table | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,863.7009 | 7,863.7009 | 7,863.7009 | 7,863.7009 | 7,863.7009 | 7,863.7009 | 7,863.7009 | 7,863.7009 | 7,863.7009 | 7,863.7009 | 7,863.7009 | 7,863.7009 | 90,324.1602 | 94,364.4106 |
| Founder and central staff: wage tax withheld | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | (gross - founder) x central rate + founder x founder rate | 16,202.6718 | 16,250.2644 | 16,197.4116 | 16,209.3708 | 16,232.6798 | 16,223.2968 | 16,257.5156 | 16,206.2732 | 16,208.68 | 16,208.68 | 16,208.68 | 16,208.68 | 16,857.0272 | 16,857.0272 | 16,857.0272 | 16,857.0272 | 16,857.0272 | 16,857.0272 | 16,857.0272 | 16,857.0272 | 16,857.0272 | 16,857.0272 | 16,857.0272 | 16,857.0272 | 194,614.204 | 202,284.3264 |
| Central staff bonus accrued, gross (not the founder) | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | (gross - founder) x target x factor | 1,521.395 | 1,530.4808 | 1,520.3908 | 1,522.6739 | 1,527.1238 | 1,525.3325 | 1,531.8652 | 1,522.0825 | 1,848.801 | 1,848.801 | 1,848.801 | 1,848.801 | 1,922.753 | 1,922.753 | 1,922.753 | 1,922.753 | 1,922.753 | 1,922.753 | 1,922.753 | 1,922.753 | 1,922.753 | 1,922.753 | 1,922.753 | 1,922.753 | 19,596.5484 | 23,073.0365 |
| Employer contributions on the central staff bonus | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | bonus x consultant-level rate (below both ceilings) | 330.447 | 332.4204 | 330.2289 | 330.7248 | 331.6913 | 331.3022 | 332.7211 | 330.5963 | 401.5596 | 401.5596 | 401.5596 | 401.5596 | 417.622 | 417.622 | 417.622 | 417.622 | 417.622 | 417.622 | 417.622 | 417.622 | 417.622 | 417.622 | 417.622 | 417.622 | 4,256.3703 | 5,011.4635 |
| FOUNDER AND CENTRAL STAFF PAYROLL COST EXCL. BONUS | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | 65,562.15 | 65,787.25 | 65,501.51 | 65,599.52 | 65,661.2 | 65,647.84 | 65,802.98 | 65,568.24 | 65,569.6925 | 65,569.6925 | 65,569.6925 | 65,569.6925 | 68,227.2951 | 68,227.2951 | 68,227.2951 | 68,227.2951 | 68,227.2951 | 68,227.2951 | 68,227.2951 | 68,227.2951 | 68,227.2951 | 68,227.2951 | 68,227.2951 | 68,227.2951 | 787,409.4598 | 818,727.5418 | |
| Founder and central staff headcount | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | active roles | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 |
| FEE EARNERS | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 30 | 31 | 32 | 31 | 32 | 32 | 32 | 32 | 33.6917 | 34.3618 | 34.0233 | 33.997 | 35.4925 | 35.4801 | 35.464 | 36.0977 | 36.0928 | 36.0878 | 36.0826 | 36.0827 | 38.0828 | 38.0579 | 38.0332 | 38.0088 | 33.997 | 38.0088 | |
| TOTAL HEADCOUNT | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 38 | 39 | 40 | 39 | 40 | 40 | 40 | 40 | 41.6917 | 42.3618 | 42.0233 | 41.997 | 43.4925 | 43.4801 | 43.464 | 44.0977 | 44.0928 | 44.0878 | 44.0826 | 44.0827 | 46.0828 | 46.0579 | 46.0332 | 46.0088 | 41.997 | 46.0088 | |
| Fee-earner payroll cost excl. bonus | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 297,230.34 | 308,559.43 | 314,943.89 | 306,740.98 | 312,341.5 | 312,302.31 | 312,745.98 | 313,193.08 | 323,083.168 | 328,715.2235 | 325,970.3007 | 325,795.165 | 354,006.0112 | 353,884.7763 | 353,733.3635 | 360,970.3324 | 360,913.505 | 360,855.79 | 360,796.8496 | 360,798.2644 | 373,985.5425 | 373,821.1803 | 373,658.3886 | 373,497.643 | 3,781,621.3672 | 4,360,921.6468 | |
| Fee-earner bonus accrued incl. employer contributions | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 24,098.8347 | 24,882.8347 | 25,149.0972 | 24,718.4987 | 24,984.7612 | 24,984.7612 | 24,984.7612 | 24,984.7612 | 30,810.3176 | 31,151.9331 | 30,966.0118 | 30,956.9786 | 33,231.3606 | 33,222.6098 | 33,211.9469 | 33,844.8265 | 33,839.7909 | 33,834.7016 | 33,829.5378 | 33,829.6633 | 34,502.2497 | 34,493.8844 | 34,485.5812 | 34,477.3827 | 322,673.551 | 406,803.5356 | |
| Central staff bonus accrued incl. employer contributions | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 1,851.842 | 1,862.9013 | 1,850.6196 | 1,853.3986 | 1,858.8151 | 1,856.6347 | 1,864.5863 | 1,852.6788 | 2,250.3606 | 2,250.3606 | 2,250.3606 | 2,250.3606 | 2,340.375 | 2,340.375 | 2,340.375 | 2,340.375 | 2,340.375 | 2,340.375 | 2,340.375 | 2,340.375 | 2,340.375 | 2,340.375 | 2,340.375 | 2,340.375 | 23,852.9187 | 28,084.5 | |
| Bonus accrued (P&L) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 25,950.6766 | 26,745.7359 | 26,999.7168 | 26,571.8973 | 26,843.5763 | 26,841.3959 | 26,849.3475 | 26,837.44 | 33,060.6782 | 33,402.2936 | 33,216.3723 | 33,207.3392 | 35,571.7356 | 35,562.9848 | 35,552.3219 | 36,185.2015 | 36,180.1659 | 36,175.0766 | 36,169.9128 | 36,170.0383 | 36,842.6247 | 36,834.2594 | 36,825.9562 | 36,817.7577 | 346,526.4697 | 434,888.0356 | |
| Prior-year bonus paid (provision utilised) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | A: payroll; F: March, provision at the prior December | 0 | 0 | 392,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 346,526.4697 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 392,000 | 346,526.4697 |
| BONUS PROVISION (to balance sheet) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | opening + accrued - utilised | 417,950.6766 | 444,696.4126 | 79,696.1294 | 106,268.0267 | 133,111.603 | 159,952.9989 | 186,802.3464 | 213,639.7864 | 246,700.4646 | 280,102.7582 | 313,319.1305 | 346,526.4697 | 382,098.2054 | 417,661.1901 | 106,687.0423 | 142,872.2438 | 179,052.4097 | 215,227.4863 | 251,397.3992 | 287,567.4375 | 324,410.0622 | 361,244.3216 | 398,070.2778 | 434,888.0356 | 346,526.4697 | 434,888.0356 |
| Bonus paid: employer contributions | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | utilised x employer share | 0 | 0 | 11,760 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10,395.7941 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11,760 | 10,395.7941 |
| Bonus paid: gross | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | utilised - employer contributions | 0 | 0 | 380,240 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 336,130.6756 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 380,240 | 336,130.6756 |
| Bonus paid: wage tax withheld | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | gross x bonus rate | 0 | 0 | 136,886.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 121,007.0432 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 136,886.4 | 121,007.0432 |
| Bonus paid: employee contributions withheld | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | equal to the employer contributions | 0 | 0 | 11,760 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10,395.7941 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11,760 | 10,395.7941 |
| Bonus paid: net (with the March payroll) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 0 | 0 | 231,593.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 204,727.8383 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 231,593.6 | 204,727.8383 | |
| Gross salaries, all staff (excl. bonus) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 313,579.47 | 323,493.64 | 328,555.15 | 321,718.21 | 326,292.22 | 326,320.65 | 326,887.39 | 326,991.7 | 335,119.3889 | 339,796.9641 | 337,495.8394 | 337,351.8839 | 362,856.2921 | 362,754.6155 | 362,627.8317 | 368,809.8508 | 368,761.2413 | 368,711.8978 | 368,661.5401 | 368,662.7503 | 379,496.8915 | 379,361.8739 | 379,228.1303 | 379,096.0682 | 3,943,602.5064 | 4,449,028.9833 | |
| Employee social security withheld (salaries) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 48,317.2925 | 49,840.1613 | 50,954.2238 | 49,593.8884 | 50,707.9509 | 50,707.9509 | 50,707.9509 | 50,707.9509 | 52,535.9104 | 53,472.7022 | 53,036.9236 | 53,006.2363 | 58,300.9111 | 58,281.7215 | 58,257.5477 | 59,290.1098 | 59,282.068 | 59,273.8753 | 59,265.475 | 59,265.6751 | 61,583.0592 | 61,554.16 | 61,525.5532 | 61,497.3056 | 613,589.1417 | 717,377.4614 | |
| Employer social security (salaries) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 49,213.02 | 50,853.04 | 51,890.25 | 50,622.29 | 51,710.48 | 51,629.5 | 51,661.57 | 51,769.62 | 53,533.4716 | 54,487.9518 | 54,044.1538 | 54,012.9735 | 59,377.0143 | 59,357.456 | 59,332.827 | 60,387.7767 | 60,379.5588 | 60,371.1873 | 60,362.6047 | 60,362.8092 | 62,715.9462 | 62,686.6016 | 62,657.5534 | 62,628.87 | 625,428.3207 | 730,620.2052 | |
| Wage tax withheld (salaries) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 89,474.3385 | 92,228.5977 | 93,269.4949 | 91,552.2875 | 92,669.3465 | 92,659.9635 | 92,694.1823 | 92,642.9399 | 94,291.4578 | 95,457.5659 | 94,878.845 | 94,847.6682 | 101,837.9155 | 101,810.6699 | 101,777.3217 | 103,573.6204 | 103,559.4092 | 103,545.0144 | 103,530.3692 | 103,530.7232 | 105,805.959 | 105,777.6377 | 105,749.5499 | 105,721.816 | 1,116,666.6875 | 1,246,220.006 | |
| Net salaries paid (last banking day) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | gross - employee contributions - wage tax | 175,787.839 | 181,424.881 | 184,331.4313 | 180,572.0342 | 182,914.9227 | 182,952.7357 | 183,485.2569 | 183,640.8093 | 188,292.0207 | 190,866.6961 | 189,580.0709 | 189,497.9794 | 202,717.4655 | 202,662.224 | 202,592.9623 | 205,946.1206 | 205,919.7641 | 205,893.0082 | 205,865.6959 | 205,866.352 | 212,107.8734 | 212,030.0762 | 211,953.0272 | 211,876.9466 | 2,213,346.6771 | 2,485,431.5159 |
| Social security paid (third-last banking day, same month) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | employer + employee, salaries and bonus | 97,530.3125 | 100,693.2013 | 126,364.4738 | 100,216.1784 | 102,418.4309 | 102,337.4508 | 102,369.5209 | 102,477.5709 | 106,069.382 | 107,960.654 | 107,081.0773 | 107,019.2098 | 117,677.9254 | 117,639.1776 | 138,381.9629 | 119,677.8865 | 119,661.6268 | 119,645.0626 | 119,628.0797 | 119,628.4844 | 124,299.0053 | 124,240.7615 | 124,183.1066 | 124,126.1756 | 1,262,537.4624 | 1,468,789.2548 |
| Wage tax payable: opening | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 89,480.35 | 89,474.3385 | 92,228.5977 | 230,155.8949 | 91,552.2875 | 92,669.3465 | 92,659.9635 | 92,694.1823 | 92,642.9399 | 94,291.4578 | 95,457.5659 | 94,878.845 | 94,847.6682 | 101,837.9155 | 101,810.6699 | 222,784.365 | 103,573.6204 | 103,559.4092 | 103,545.0144 | 103,530.3692 | 103,530.7232 | 105,805.959 | 105,777.6377 | 105,749.5499 | |||
| Wage tax withheld in the month (salaries and bonus) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 89,474.3385 | 92,228.5977 | 230,155.8949 | 91,552.2875 | 92,669.3465 | 92,659.9635 | 92,694.1823 | 92,642.9399 | 94,291.4578 | 95,457.5659 | 94,878.845 | 94,847.6682 | 101,837.9155 | 101,810.6699 | 222,784.365 | 103,573.6204 | 103,559.4092 | 103,545.0144 | 103,530.3692 | 103,530.7232 | 105,805.959 | 105,777.6377 | 105,749.5499 | 105,721.816 | 1,253,553.0875 | 1,367,227.0492 | |
| Wage tax paid (prior month, by the 10th) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | -89,480.35 | -89,474.3385 | -92,228.5977 | -230,155.8949 | -91,552.2875 | -92,669.3465 | -92,659.9635 | -92,694.1823 | -92,642.9399 | -94,291.4578 | -95,457.5659 | -94,878.845 | -94,847.6682 | -101,837.9155 | -101,810.6699 | -222,784.365 | -103,573.6204 | -103,559.4092 | -103,545.0144 | -103,530.3692 | -103,530.7232 | -105,805.959 | -105,777.6377 | -105,749.5499 | -1,248,185.7693 | -1,356,352.9014 | |
| WAGE TAX PAYABLE (to balance sheet) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 89,474.3385 | 92,228.5977 | 230,155.8949 | 91,552.2875 | 92,669.3465 | 92,659.9635 | 92,694.1823 | 92,642.9399 | 94,291.4578 | 95,457.5659 | 94,878.845 | 94,847.6682 | 101,837.9155 | 101,810.6699 | 222,784.365 | 103,573.6204 | 103,559.4092 | 103,545.0144 | 103,530.3692 | 103,530.7232 | 105,805.959 | 105,777.6377 | 105,749.5499 | 105,721.816 | 94,847.6682 | 105,721.816 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Partner: available hours (incl. the founder at 50%) | PRACTICE: OPERATIONS AND SUPPLY CHAIN | headcount x available hours per FTE | 204 | 198 | 224.4 | 198 | 169.2 | 217.2 | 234 | 182.4 | 229.2 | 220.8 | 218.4 | 224.4 | 192 | 198 | 212.4 | 222 | 169.2 | 229.2 | 222 | 194.4 | 229.2 | 208.8 | 218.4 | 236.4 | 2,520 | 2,532 |
| Partner: hours demanded by signed and pipeline engagements | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 51.7335 | 53.313 | 81.799 | 67.38 | 73.1815 | 88.826 | 71.831 | 65.262 | 83.3757 | 80.8524 | 66.0432 | 54.6228 | 38.278 | 39.4742 | 47.1036 | 34.5002 | 26.2947 | 35.6191 | 24.2063 | 13.2045 | 15.5682 | 4.678 | 0 | 0 | 838.2201 | 278.9267 |
| Partner: new work not yet identified | PRACTICE: OPERATIONS AND SUPPLY CHAIN | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17.0535 | 28.1098 | 30.8176 | 31.7807 | 30.2851 | 43.4399 | 33.1082 | 44.8487 | 51.675 | 51.6444 | 60.8894 | 63.0736 | 69.888 | 75.648 | 45.1633 | 587.0987 |
| Partner: chargeable hours demanded | PRACTICE: OPERATIONS AND SUPPLY CHAIN | named + new work | 51.7335 | 53.313 | 81.799 | 67.38 | 73.1815 | 88.826 | 71.831 | 65.262 | 83.3757 | 80.8524 | 83.0966 | 82.7326 | 69.0956 | 71.2548 | 77.3887 | 77.94 | 59.4029 | 80.4678 | 75.8813 | 64.8489 | 76.4576 | 67.7516 | 69.888 | 75.648 | 883.3833 | 866.0253 |
| Partner: chargeable hours, own staff | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: min(demand, available x maximum utilisation) | 51.7 | 53.3 | 81.7 | 67.3 | 73.1 | 88.8 | 71.8 | 65.2 | 83.3757 | 80.8524 | 83.0966 | 82.7326 | 69.0956 | 71.2548 | 77.3887 | 77.94 | 59.4029 | 80.4678 | 75.8813 | 64.8489 | 76.4576 | 67.7516 | 69.888 | 75.648 | 882.9573 | 866.0253 |
| Partner: chargeable hours, subcontractors | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: demand - own | 0.0335 | 0.013 | 0.099 | 0.08 | 0.0815 | 0.026 | 0.031 | 0.062 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.426 | 0 |
| Partner: utilisation | PRACTICE: OPERATIONS AND SUPPLY CHAIN | own chargeable / available | 25.34% | 26.92% | 36.41% | 33.99% | 43.2% | 40.88% | 30.68% | 35.75% | 36.38% | 36.62% | 38.05% | 36.87% | 35.99% | 35.99% | 36.44% | 35.11% | 35.11% | 35.11% | 34.18% | 33.36% | 33.36% | 32.45% | 32% | 32% | 35.04% | 34.2% |
| Director: available hours | PRACTICE: OPERATIONS AND SUPPLY CHAIN | headcount x available hours per FTE | 136 | 132 | 149.6 | 132 | 112.8 | 144.8 | 156 | 121.6 | 152.1633 | 145.9759 | 143.7876 | 147.7455 | 126.4177 | 130.3705 | 139.8519 | 146.1728 | 111.4074 | 150.9136 | 146.1728 | 128 | 150.9136 | 137.4815 | 143.8025 | 155.6543 | 1,674.4723 | 1,667.1586 |
| Director: hours demanded by signed and pipeline engagements | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 67.2595 | 69.445 | 99.971 | 83.588 | 94.5315 | 116.898 | 90.355 | 79.622 | 107.9262 | 97.0381 | 82.0529 | 71.0724 | 55.2904 | 57.0183 | 68.0386 | 49.8336 | 37.9813 | 51.4498 | 34.9646 | 19.0731 | 22.4874 | 6.757 | 0 | 0 | 1,059.7596 | 402.8941 |
| Director: new work not yet identified | PRACTICE: OPERATIONS AND SUPPLY CHAIN | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.3757 | 14.06 | 16.4481 | 16.9632 | 12.698 | 30.2961 | 23.0905 | 31.2787 | 42.1913 | 46.1815 | 54.4486 | 60.5855 | 69.0252 | 74.7141 | 17.4356 | 477.9208 |
| Director: chargeable hours demanded | PRACTICE: OPERATIONS AND SUPPLY CHAIN | named + new work | 67.2595 | 69.445 | 99.971 | 83.588 | 94.5315 | 116.898 | 90.355 | 79.622 | 107.9262 | 97.0381 | 85.4286 | 85.1323 | 71.7386 | 73.9815 | 80.7366 | 80.1297 | 61.0718 | 82.7285 | 77.1559 | 65.2546 | 76.936 | 67.3425 | 69.0252 | 74.7141 | 1,077.1953 | 880.8149 |
| Director: chargeable hours, own staff | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: min(demand, available x maximum utilisation) | 67.2 | 69.4 | 99.9 | 83.5 | 94.5 | 116.8 | 90.3 | 79.6 | 107.9262 | 97.0381 | 85.4286 | 85.1323 | 71.7386 | 73.9815 | 80.7366 | 80.1297 | 61.0718 | 82.7285 | 77.1559 | 65.2546 | 76.936 | 67.3425 | 69.0252 | 74.7141 | 1,076.7253 | 880.8149 |
| Director: chargeable hours, subcontractors | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: demand - own | 0.0595 | 0.045 | 0.071 | 0.088 | 0.0315 | 0.098 | 0.055 | 0.022 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.47 | 0 |
| Director: utilisation | PRACTICE: OPERATIONS AND SUPPLY CHAIN | own chargeable / available | 49.41% | 52.58% | 66.78% | 63.26% | 83.78% | 80.66% | 57.88% | 65.46% | 70.93% | 66.48% | 59.41% | 57.62% | 56.75% | 56.75% | 57.73% | 54.82% | 54.82% | 54.82% | 52.78% | 50.98% | 50.98% | 48.98% | 48% | 48% | 64.3% | 52.83% |
| Manager: available hours | PRACTICE: OPERATIONS AND SUPPLY CHAIN | headcount x available hours per FTE | 408 | 396 | 448.8 | 396 | 338.4 | 434.4 | 468 | 364.8 | 454.58 | 434.2707 | 425.9707 | 437.766 | 438.6111 | 451.7936 | 484.0648 | 505.3363 | 385.1597 | 521.7515 | 505.3663 | 442.5367 | 521.7561 | 475.3171 | 497.1707 | 538.1463 | 5,006.9874 | 5,767.0103 |
| Manager: hours demanded by signed and pipeline engagements | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 179.634 | 185.601 | 260.714 | 219.288 | 251.867 | 313.6 | 238.327 | 207.501 | 287.78 | 251.2035 | 215.3883 | 189.873 | 153.112 | 157.8967 | 188.4145 | 138.0007 | 105.1789 | 142.4764 | 96.825 | 52.8179 | 62.2729 | 18.7118 | 0 | 0 | 2,800.7768 | 1,115.7067 |
| Manager: new work not yet identified | PRACTICE: OPERATIONS AND SUPPLY CHAIN | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 83.2718 | 110.7612 | 140.6771 | 144.7588 | 139.7073 | 192.8012 | 146.9527 | 199.0698 | 225.7597 | 223.2677 | 263.2353 | 270.2208 | 298.3024 | 322.8878 | 194.033 | 2,567.6408 |
| Manager: chargeable hours demanded | PRACTICE: OPERATIONS AND SUPPLY CHAIN | named + new work | 179.634 | 185.601 | 260.714 | 219.288 | 251.867 | 313.6 | 238.327 | 207.501 | 287.78 | 251.2035 | 298.6601 | 300.6342 | 293.7891 | 302.6555 | 328.1218 | 330.8019 | 252.1316 | 341.5462 | 322.5848 | 276.0856 | 325.5083 | 288.9326 | 298.3024 | 322.8878 | 2,994.8098 | 3,683.3475 |
| Manager: chargeable hours, own staff | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: min(demand, available x maximum utilisation) | 179.6 | 185.6 | 260.7 | 219.2 | 251.8 | 313.5 | 238.3 | 207.5 | 287.78 | 251.2035 | 298.6601 | 300.6342 | 293.7891 | 302.6555 | 328.1218 | 330.8019 | 252.1316 | 341.5462 | 322.5848 | 276.0856 | 325.5083 | 288.9326 | 298.3024 | 322.8878 | 2,994.4778 | 3,683.3475 |
| Manager: chargeable hours, subcontractors | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: demand - own | 0.034 | 0.001 | 0.014 | 0.088 | 0.067 | 0.1 | 0.027 | 0.001 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.332 | 0 |
| Manager: utilisation | PRACTICE: OPERATIONS AND SUPPLY CHAIN | own chargeable / available | 44.02% | 46.87% | 58.09% | 55.35% | 74.41% | 72.17% | 50.92% | 56.88% | 63.31% | 57.84% | 70.11% | 68.67% | 66.98% | 66.99% | 67.78% | 65.46% | 65.46% | 65.46% | 63.83% | 62.39% | 62.39% | 60.79% | 60% | 60% | 59.81% | 63.87% |
| Senior consultant: available hours | PRACTICE: OPERATIONS AND SUPPLY CHAIN | headcount x available hours per FTE | 544 | 528 | 598.4 | 396 | 338.4 | 434.4 | 624 | 486.4 | 603.56 | 574.172 | 560.8319 | 576.5163 | 493.4301 | 508.9252 | 545.9315 | 570.6032 | 434.8914 | 589.1084 | 570.6024 | 499.6627 | 589.1084 | 536.6747 | 561.3494 | 607.6145 | 6,264.6802 | 6,507.9017 |
| Senior consultant: hours demanded by signed and pipeline engagements | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 321.279 | 332.115 | 458.372 | 387.216 | 449.708 | 562.636 | 422.485 | 364.629 | 514.1143 | 439.2482 | 380.4934 | 339.6618 | 280.7053 | 289.4773 | 345.4266 | 253.0012 | 192.828 | 261.2067 | 177.5125 | 96.8328 | 114.167 | 34.305 | 0 | 0 | 4,971.9576 | 2,045.4624 |
| Senior consultant: new work not yet identified | PRACTICE: OPERATIONS AND SUPPLY CHAIN | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 63.511 | 106.4653 | 99.1259 | 102.2731 | 81.7897 | 171.9147 | 131.0264 | 177.4898 | 232.3052 | 250.3125 | 295.1215 | 324.6146 | 368.2452 | 398.5951 | 169.9763 | 2,632.8136 |
| Senior consultant: chargeable hours demanded | PRACTICE: OPERATIONS AND SUPPLY CHAIN | named + new work | 321.279 | 332.115 | 458.372 | 387.216 | 449.708 | 562.636 | 422.485 | 364.629 | 514.1143 | 439.2482 | 444.0044 | 446.1271 | 379.8312 | 391.7504 | 427.2164 | 424.9159 | 323.8544 | 438.6964 | 409.8177 | 347.1453 | 409.2885 | 358.9196 | 368.2452 | 398.5951 | 5,141.934 | 4,678.276 |
| Senior consultant: chargeable hours, own staff | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: min(demand, available x maximum utilisation) | 321.2 | 332.1 | 458.3 | 360.1 | 304.6 | 395 | 422.4 | 364.6 | 514.1143 | 439.2482 | 444.0044 | 446.1271 | 379.8312 | 391.7504 | 427.2164 | 424.9159 | 323.8544 | 438.6964 | 409.8177 | 347.1453 | 409.2885 | 358.9196 | 368.2452 | 398.5951 | 4,801.794 | 4,678.276 |
| Senior consultant: chargeable hours, subcontractors | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: demand - own | 0.079 | 0.015 | 0.072 | 27.116 | 145.108 | 167.636 | 0.085 | 0.029 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 340.14 | 0 |
| Senior consultant: utilisation | PRACTICE: OPERATIONS AND SUPPLY CHAIN | own chargeable / available | 59.04% | 62.9% | 76.59% | 90.93% | 90.01% | 90.93% | 67.69% | 74.96% | 85.18% | 76.5% | 79.17% | 77.38% | 76.98% | 76.98% | 78.25% | 74.47% | 74.47% | 74.47% | 71.82% | 69.48% | 69.48% | 66.88% | 65.6% | 65.6% | 76.65% | 71.89% |
| Consultant: available hours | PRACTICE: OPERATIONS AND SUPPLY CHAIN | headcount x available hours per FTE | 544 | 528 | 598.4 | 528 | 451.2 | 579.2 | 624 | 486.4 | 756.36 | 719.532 | 702.8146 | 720.5762 | 616.7491 | 636.1376 | 682.416 | 713.2547 | 543.6145 | 736.3854 | 713.253 | 624.5783 | 889.1855 | 808.3034 | 843.6695 | 911.2816 | 7,238.4828 | 8,718.8286 |
| Consultant: hours demanded by signed and pipeline engagements | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 366.394 | 378.826 | 519.144 | 439.328 | 512.512 | 642.44 | 480.102 | 412.886 | 586.0419 | 496.3754 | 431.7758 | 387.39 | 323.2364 | 333.3375 | 397.764 | 291.3347 | 222.0443 | 300.7834 | 204.4083 | 111.5044 | 131.4651 | 39.5027 | 0 | 0 | 5,653.2151 | 2,355.3809 |
| Consultant: new work not yet identified | PRACTICE: OPERATIONS AND SUPPLY CHAIN | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 115.6258 | 162.786 | 145.9983 | 150.6363 | 129.4537 | 234.8273 | 178.9756 | 242.4421 | 304.3673 | 320.5199 | 478.1337 | 498.6449 | 553.4472 | 597.8008 | 278.4118 | 3,835.2468 |
| Consultant: chargeable hours demanded | PRACTICE: OPERATIONS AND SUPPLY CHAIN | named + new work | 366.394 | 378.826 | 519.144 | 439.328 | 512.512 | 642.44 | 480.102 | 412.886 | 586.0419 | 496.3754 | 547.4015 | 550.176 | 469.2347 | 483.9738 | 527.2177 | 526.1621 | 401.0199 | 543.2255 | 508.7756 | 432.0243 | 609.5987 | 538.1476 | 553.4472 | 597.8008 | 5,931.6269 | 6,190.6277 |
| Consultant: chargeable hours, own staff | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: min(demand, available x maximum utilisation) | 366.3 | 378.8 | 519.1 | 439.3 | 398.1 | 516.6 | 480.1 | 412.8 | 586.0419 | 496.3754 | 547.4015 | 550.176 | 469.2347 | 483.9738 | 527.2177 | 526.1621 | 401.0199 | 543.2255 | 508.7756 | 432.0243 | 609.5987 | 538.1476 | 553.4472 | 597.8008 | 5,691.0949 | 6,190.6277 |
| Consultant: chargeable hours, subcontractors | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: demand - own | 0.094 | 0.026 | 0.044 | 0.028 | 114.412 | 125.84 | 0.002 | 0.086 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 240.532 | 0 |
| Consultant: utilisation | PRACTICE: OPERATIONS AND SUPPLY CHAIN | own chargeable / available | 67.33% | 71.74% | 86.75% | 83.2% | 88.23% | 89.19% | 76.94% | 84.87% | 77.48% | 68.99% | 77.89% | 76.35% | 76.08% | 76.08% | 77.26% | 73.77% | 73.77% | 73.77% | 71.33% | 69.17% | 68.56% | 66.58% | 65.6% | 65.6% | 78.62% | 71% |
| Operations and supply chain: available hours | PRACTICE: OPERATIONS AND SUPPLY CHAIN | 1,836 | 1,782 | 2,019.6 | 1,650 | 1,410 | 1,810 | 2,106 | 1,641.6 | 2,195.8633 | 2,094.7506 | 2,051.8048 | 2,107.004 | 1,867.2079 | 1,925.2269 | 2,064.6642 | 2,157.367 | 1,644.273 | 2,227.3589 | 2,157.3945 | 1,889.1777 | 2,380.1637 | 2,166.5766 | 2,264.3921 | 2,449.0968 | 22,704.6227 | 25,192.8992 | |
| Operations and supply chain: hours of new work not yet identified | PRACTICE: OPERATIONS AND SUPPLY CHAIN | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 282.8378 | 422.1823 | 433.0671 | 446.412 | 393.9338 | 673.2792 | 513.1535 | 695.1291 | 856.2985 | 891.926 | 1,151.8285 | 1,217.1394 | 1,358.908 | 1,469.6457 | 705.02 | 10,100.7208 | |
| Operations and supply chain: chargeable hours demanded | PRACTICE: OPERATIONS AND SUPPLY CHAIN | 986.3 | 1,019.3 | 1,420 | 1,196.8 | 1,381.8 | 1,724.4 | 1,303.1 | 1,129.9 | 1,579.2382 | 1,364.7177 | 1,458.5913 | 1,464.8021 | 1,283.6891 | 1,323.616 | 1,440.6812 | 1,439.9496 | 1,097.4807 | 1,486.6644 | 1,394.2152 | 1,185.3586 | 1,497.7892 | 1,321.0939 | 1,358.908 | 1,469.6457 | 16,028.9493 | 16,299.0915 | |
| Operations and supply chain: chargeable hours, own staff | PRACTICE: OPERATIONS AND SUPPLY CHAIN | 986 | 1,019.2 | 1,419.7 | 1,169.4 | 1,122.1 | 1,430.7 | 1,302.9 | 1,129.7 | 1,579.2382 | 1,364.7177 | 1,458.5913 | 1,464.8021 | 1,283.6891 | 1,323.616 | 1,440.6812 | 1,439.9496 | 1,097.4807 | 1,486.6644 | 1,394.2152 | 1,185.3586 | 1,497.7892 | 1,321.0939 | 1,358.908 | 1,469.6457 | 15,447.0493 | 16,299.0915 | |
| Operations and supply chain: chargeable hours, subcontractors | PRACTICE: OPERATIONS AND SUPPLY CHAIN | 0.3 | 0.1 | 0.3 | 27.4 | 259.7 | 293.7 | 0.2 | 0.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 581.9 | 0 | |
| Operations and supply chain: UTILISATION | PRACTICE: OPERATIONS AND SUPPLY CHAIN | 53.7% | 57.19% | 70.3% | 70.87% | 79.58% | 79.04% | 61.87% | 68.82% | 71.92% | 65.15% | 71.09% | 69.52% | 68.75% | 68.75% | 69.78% | 66.75% | 66.75% | 66.75% | 64.62% | 62.74% | 62.93% | 60.98% | 60.01% | 60.01% | 68.03% | 64.7% | |
| Operations and supply chain: subcontractor hours at cost rates | PRACTICE: OPERATIONS AND SUPPLY CHAIN | hours x cost per hour | 41.59 | 15.38 | 49.48 | 3,303.22 | 28,315.75 | 32,109.48 | 31.16 | 29.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 63,895.46 | 0 |
| Partner: available hours | PRACTICE: FINANCE AND PERFORMANCE | headcount x available hours per FTE | 136 | 132 | 149.6 | 132 | 112.8 | 144.8 | 156 | 121.6 | 152.8 | 147.2 | 145.6 | 149.6 | 128 | 132 | 141.6 | 148 | 112.8 | 152.8 | 148 | 129.6 | 152.8 | 139.2 | 145.6 | 157.6 | 1,680 | 1,688 |
| Partner: hours demanded by signed and pipeline engagements | PRACTICE: FINANCE AND PERFORMANCE | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 24.171 | 38.1 | 41.952 | 50.335 | 43.078 | 55.883 | 45.282 | 34.158 | 61.8027 | 45.3683 | 40.1991 | 62.158 | 57.0783 | 63.3986 | 38.9313 | 28.9175 | 14.0605 | 9.9011 | 5.0865 | 0 | 0 | 0 | 0 | 0 | 542.4871 | 217.374 |
| Partner: new work not yet identified | PRACTICE: FINANCE AND PERFORMANCE | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.4328 | 0 | 0 | 0 | 14.1669 | 24.226 | 24.8476 | 40.9751 | 43.2908 | 41.472 | 48.896 | 44.544 | 46.592 | 50.432 | 14.4328 | 379.4424 |
| Partner: chargeable hours demanded | PRACTICE: FINANCE AND PERFORMANCE | named + new work | 24.171 | 38.1 | 41.952 | 50.335 | 43.078 | 55.883 | 45.282 | 34.158 | 61.8027 | 45.3683 | 54.6318 | 62.158 | 57.0783 | 63.3986 | 53.0983 | 53.1435 | 38.9081 | 50.8762 | 48.3773 | 41.472 | 48.896 | 44.544 | 46.592 | 50.432 | 556.9199 | 596.8164 |
| Partner: chargeable hours, own staff | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: min(demand, available x maximum utilisation) | 24.1 | 38 | 41.9 | 50.3 | 43 | 55.8 | 45.2 | 34.1 | 61.8027 | 45.3683 | 54.6318 | 62.158 | 57.0783 | 63.3986 | 53.0983 | 53.1435 | 38.9081 | 50.8762 | 48.3773 | 41.472 | 48.896 | 44.544 | 46.592 | 50.432 | 556.3609 | 596.8164 |
| Partner: chargeable hours, subcontractors | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: demand - own | 0.071 | 0.1 | 0.052 | 0.035 | 0.078 | 0.083 | 0.082 | 0.058 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.559 | 0 |
| Partner: utilisation | PRACTICE: FINANCE AND PERFORMANCE | own chargeable / available | 17.72% | 28.79% | 28.01% | 38.11% | 38.12% | 38.54% | 28.97% | 28.04% | 40.45% | 30.82% | 37.52% | 41.55% | 44.59% | 48.03% | 37.5% | 35.91% | 34.49% | 33.3% | 32.69% | 32% | 32% | 32% | 32% | 32% | 33.12% | 35.36% |
| Director: available hours | PRACTICE: FINANCE AND PERFORMANCE | headcount x available hours per FTE | 136 | 132 | 149.6 | 132 | 112.8 | 144.8 | 156 | 121.6 | 152.1633 | 145.9759 | 143.7876 | 147.7455 | 126.4177 | 130.3705 | 139.8519 | 146.1728 | 111.4074 | 150.9136 | 146.1728 | 128 | 150.9136 | 137.4815 | 143.8025 | 155.6543 | 1,674.4723 | 1,667.1586 |
| Director: hours demanded by signed and pipeline engagements | PRACTICE: FINANCE AND PERFORMANCE | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 42.842 | 63.14 | 69.154 | 76.249 | 64.989 | 84.367 | 59.05 | 44.71 | 82.7335 | 65.532 | 58.0653 | 84.4946 | 77.9209 | 86.9089 | 51.2278 | 41.7698 | 20.3097 | 14.3016 | 7.3472 | 0 | 0 | 0 | 0 | 0 | 795.3265 | 299.7858 |
| Director: new work not yet identified | PRACTICE: FINANCE AND PERFORMANCE | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 22.5658 | 3.3222 | 0 | 0 | 26.1467 | 36.7471 | 37.2278 | 60.9972 | 64.2852 | 61.44 | 72.4385 | 65.9911 | 69.0252 | 74.7141 | 25.888 | 569.013 |
| Director: chargeable hours demanded | PRACTICE: FINANCE AND PERFORMANCE | named + new work | 42.842 | 63.14 | 69.154 | 76.249 | 64.989 | 84.367 | 59.05 | 44.71 | 82.7335 | 65.532 | 80.6311 | 87.8168 | 77.9209 | 86.9089 | 77.3745 | 78.5169 | 57.5375 | 75.2988 | 71.6324 | 61.44 | 72.4385 | 65.9911 | 69.0252 | 74.7141 | 821.2144 | 868.7988 |
| Director: chargeable hours, own staff | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: min(demand, available x maximum utilisation) | 42.8 | 63.1 | 69.1 | 76.2 | 64.9 | 84.3 | 59 | 44.7 | 82.7335 | 65.532 | 80.6311 | 87.8168 | 77.9209 | 86.9089 | 77.3745 | 78.5169 | 57.5375 | 75.2988 | 71.6324 | 61.44 | 72.4385 | 65.9911 | 69.0252 | 74.7141 | 820.8134 | 868.7988 |
| Director: chargeable hours, subcontractors | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: demand - own | 0.042 | 0.04 | 0.054 | 0.049 | 0.089 | 0.067 | 0.05 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.401 | 0 |
| Director: utilisation | PRACTICE: FINANCE AND PERFORMANCE | own chargeable / available | 31.47% | 47.8% | 46.19% | 57.73% | 57.54% | 58.22% | 37.82% | 36.76% | 54.37% | 44.89% | 56.08% | 59.44% | 61.64% | 66.66% | 55.33% | 53.72% | 51.65% | 49.9% | 49.01% | 48% | 48% | 48% | 48% | 48% | 49.02% | 52.11% |
| Manager: available hours | PRACTICE: FINANCE AND PERFORMANCE | headcount x available hours per FTE | 136 | 264 | 299.2 | 264 | 225.6 | 289.6 | 312 | 243.2 | 303.0533 | 289.5138 | 283.9805 | 291.844 | 249.7407 | 257.5624 | 276.2933 | 288.7806 | 220.0975 | 298.1463 | 288.7805 | 252.878 | 298.1463 | 271.6098 | 284.0976 | 307.5122 | 3,201.9916 | 3,293.6453 |
| Manager: hours demanded by signed and pipeline engagements | PRACTICE: FINANCE AND PERFORMANCE | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 168.039 | 225.36 | 244.818 | 258.629 | 219.41 | 283.963 | 157.884 | 119.706 | 223.3097 | 181.4733 | 160.7962 | 229.2934 | 211.7669 | 236.531 | 137.4209 | 115.6702 | 56.2421 | 39.6045 | 20.346 | 0 | 0 | 0 | 0 | 0 | 2,472.6817 | 817.5816 |
| Manager: new work not yet identified | PRACTICE: FINANCE AND PERFORMANCE | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 41.7513 | 0 | 0 | 0 | 55.8393 | 80.7323 | 87.0648 | 147.2042 | 156.9915 | 151.7268 | 178.8878 | 162.9659 | 170.4585 | 184.5073 | 41.7513 | 1,376.3784 |
| Manager: chargeable hours demanded | PRACTICE: FINANCE AND PERFORMANCE | named + new work | 168.039 | 225.36 | 244.818 | 258.629 | 219.41 | 283.963 | 157.884 | 119.706 | 223.3097 | 181.4733 | 202.5475 | 229.2934 | 211.7669 | 236.531 | 193.2601 | 196.4024 | 143.307 | 186.8087 | 177.3375 | 151.7268 | 178.8878 | 162.9659 | 170.4585 | 184.5073 | 2,514.433 | 2,193.9599 |
| Manager: chargeable hours, own staff | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: min(demand, available x maximum utilisation) | 122.9 | 225.3 | 244.8 | 237.9 | 209.6 | 262.9 | 157.8 | 119.7 | 223.3097 | 181.4733 | 202.5475 | 229.2934 | 211.7669 | 231.8062 | 193.2601 | 196.4024 | 143.307 | 186.8087 | 177.3375 | 151.7268 | 178.8878 | 162.9659 | 170.4585 | 184.5073 | 2,417.524 | 2,189.2351 |
| Manager: chargeable hours, subcontractors | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: demand - own | 45.139 | 0.06 | 0.018 | 20.729 | 9.81 | 21.063 | 0.084 | 0.006 | 0 | 0 | 0 | 0 | 0 | 4.7248 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 96.909 | 4.7248 |
| Manager: utilisation | PRACTICE: FINANCE AND PERFORMANCE | own chargeable / available | 90.37% | 85.34% | 81.82% | 90.11% | 92.91% | 90.78% | 50.58% | 49.22% | 73.69% | 62.68% | 71.32% | 78.57% | 84.79% | 90% | 69.95% | 68.01% | 65.11% | 62.66% | 61.41% | 60% | 60% | 60% | 60% | 60% | 75.5% | 66.47% |
| Senior consultant: available hours | PRACTICE: FINANCE AND PERFORMANCE | headcount x available hours per FTE | 408 | 396 | 448.8 | 396 | 338.4 | 434.4 | 468 | 364.8 | 452.67 | 430.629 | 420.6239 | 432.3873 | 498.0725 | 512.0439 | 547.5307 | 570.4714 | 434.8434 | 589.0893 | 570.6051 | 499.6635 | 589.1086 | 536.6747 | 561.3494 | 607.6145 | 4,990.7102 | 6,517.0671 |
| Senior consultant: hours demanded by signed and pipeline engagements | PRACTICE: FINANCE AND PERFORMANCE | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 262.88 | 366.952 | 400.06 | 421.737 | 358.317 | 464.793 | 282.6 | 214.47 | 402.3533 | 332.7011 | 294.7931 | 414.6689 | 383.3602 | 428.6087 | 246.5408 | 212.0619 | 103.1106 | 72.6082 | 37.301 | 0 | 0 | 0 | 0 | 0 | 4,216.3254 | 1,483.5915 |
| Senior consultant: new work not yet identified | PRACTICE: FINANCE AND PERFORMANCE | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40.0948 | 0 | 20.0474 | 0 | 161.9475 | 204.5797 | 202.7688 | 328.356 | 344.4761 | 327.7793 | 386.4553 | 352.0586 | 368.2452 | 398.5951 | 40.0948 | 3,095.309 |
| Senior consultant: chargeable hours demanded | PRACTICE: FINANCE AND PERFORMANCE | named + new work | 262.88 | 366.952 | 400.06 | 421.737 | 358.317 | 464.793 | 282.6 | 214.47 | 402.3533 | 332.7011 | 334.8879 | 414.6689 | 403.4076 | 428.6087 | 408.4883 | 416.6417 | 305.8794 | 400.9642 | 381.7771 | 327.7793 | 386.4553 | 352.0586 | 368.2452 | 398.5951 | 4,256.4202 | 4,578.9004 |
| Senior consultant: chargeable hours, own staff | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: min(demand, available x maximum utilisation) | 262.8 | 356.8 | 396.6 | 358.6 | 305.8 | 385.4 | 282.6 | 214.4 | 402.3533 | 332.7011 | 334.8879 | 389.1485 | 403.4076 | 428.6087 | 408.4883 | 416.6417 | 305.8794 | 400.9642 | 381.7771 | 327.7793 | 386.4553 | 352.0586 | 368.2452 | 398.5951 | 4,022.0908 | 4,578.9004 |
| Senior consultant: chargeable hours, subcontractors | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: demand - own | 0.08 | 10.152 | 3.46 | 63.137 | 52.517 | 79.393 | 0 | 0.07 | 0 | 0 | 0 | 25.5203 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 234.3293 | 0 |
| Senior consultant: utilisation | PRACTICE: FINANCE AND PERFORMANCE | own chargeable / available | 64.41% | 90.1% | 88.37% | 90.56% | 90.37% | 88.72% | 60.38% | 58.77% | 88.88% | 77.26% | 79.62% | 90% | 80.99% | 83.71% | 74.61% | 73.03% | 70.34% | 68.07% | 66.91% | 65.6% | 65.6% | 65.6% | 65.6% | 65.6% | 80.59% | 70.26% |
| Consultant: available hours | PRACTICE: FINANCE AND PERFORMANCE | headcount x available hours per FTE | 272 | 264 | 448.8 | 396 | 338.4 | 434.4 | 468 | 364.8 | 452.67 | 430.629 | 420.6239 | 432.3873 | 370.0725 | 381.6939 | 409.4486 | 427.9524 | 326.1686 | 441.8313 | 427.9518 | 374.747 | 594.6313 | 539.966 | 562.9948 | 607.4744 | 4,722.7102 | 5,464.9326 |
| Consultant: hours demanded by signed and pipeline engagements | PRACTICE: FINANCE AND PERFORMANCE | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 197.768 | 315.248 | 347.416 | 373.55 | 319.006 | 416.094 | 322.384 | 244.756 | 460.1959 | 383.1104 | 339.4587 | 474.9731 | 439.2852 | 491.322 | 281.5061 | 244.1925 | 118.7334 | 83.6095 | 42.9527 | 0 | 0 | 0 | 0 | 0 | 4,193.9602 | 1,701.6013 |
| Consultant: new work not yet identified | PRACTICE: FINANCE AND PERFORMANCE | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.3623 | 0 | 0 | 0 | 43.3934 | 85.3827 | 118.9799 | 222.9537 | 246.3742 | 245.834 | 390.0781 | 354.2177 | 369.3246 | 398.5032 | 4.3623 | 2,475.0416 |
| Consultant: chargeable hours demanded | PRACTICE: FINANCE AND PERFORMANCE | named + new work | 197.768 | 315.248 | 347.416 | 373.55 | 319.006 | 416.094 | 322.384 | 244.756 | 460.1959 | 383.1104 | 343.821 | 474.9731 | 439.2852 | 491.322 | 324.8995 | 329.5753 | 237.7133 | 306.5632 | 289.3269 | 245.834 | 390.0781 | 354.2177 | 369.3246 | 398.5032 | 4,198.3225 | 4,176.643 |
| Consultant: chargeable hours, own staff | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: min(demand, available x maximum utilisation) | 197.7 | 236.1 | 347.4 | 352 | 307.2 | 384.6 | 322.3 | 244.7 | 407.403 | 383.1104 | 343.821 | 389.1485 | 333.0653 | 343.5245 | 324.8995 | 329.5753 | 237.7133 | 306.5632 | 289.3269 | 245.834 | 390.0781 | 354.2177 | 369.3246 | 398.5032 | 3,915.4829 | 3,922.6256 |
| Consultant: chargeable hours, subcontractors | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: demand - own | 0.068 | 79.148 | 0.016 | 21.55 | 11.806 | 31.494 | 0.084 | 0.056 | 52.7929 | 0 | 0 | 85.8246 | 106.2199 | 147.7975 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 282.8395 | 254.0174 |
| Consultant: utilisation | PRACTICE: FINANCE AND PERFORMANCE | own chargeable / available | 72.68% | 89.43% | 77.41% | 88.89% | 90.78% | 88.54% | 68.87% | 67.08% | 90% | 88.97% | 81.74% | 90% | 90% | 90% | 79.35% | 77.01% | 72.88% | 69.38% | 67.61% | 65.6% | 65.6% | 65.6% | 65.6% | 65.6% | 82.91% | 71.78% |
| Finance and performance: available hours | PRACTICE: FINANCE AND PERFORMANCE | 1,088 | 1,188 | 1,496 | 1,320 | 1,128 | 1,448 | 1,560 | 1,216 | 1,513.3567 | 1,443.9477 | 1,414.6159 | 1,453.964 | 1,372.3035 | 1,413.6706 | 1,514.7245 | 1,581.3773 | 1,205.317 | 1,632.7805 | 1,581.5102 | 1,384.8886 | 1,785.5999 | 1,624.9319 | 1,697.8442 | 1,835.8554 | 16,269.8842 | 18,630.8035 | |
| Finance and performance: hours of new work not yet identified | PRACTICE: FINANCE AND PERFORMANCE | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 123.2069 | 3.3222 | 20.0474 | 0 | 301.4938 | 431.6678 | 470.8889 | 800.4863 | 855.4178 | 828.2521 | 1,076.7557 | 979.7772 | 1,023.6455 | 1,106.7517 | 126.5291 | 7,895.1843 | |
| Finance and performance: chargeable hours demanded | PRACTICE: FINANCE AND PERFORMANCE | 695.7 | 1,008.8 | 1,103.4 | 1,180.5 | 1,004.8 | 1,305.1 | 867.2 | 657.8 | 1,230.3951 | 1,008.1853 | 1,016.5194 | 1,268.9102 | 1,189.4589 | 1,306.7692 | 1,057.1207 | 1,074.2797 | 783.3452 | 1,020.5112 | 968.4512 | 828.2521 | 1,076.7557 | 979.7772 | 1,023.6455 | 1,106.7517 | 12,347.3099 | 12,415.1185 | |
| Finance and performance: chargeable hours, own staff | PRACTICE: FINANCE AND PERFORMANCE | 650.3 | 919.3 | 1,099.8 | 1,075 | 930.5 | 1,173 | 866.9 | 657.6 | 1,177.6022 | 1,008.1853 | 1,016.5194 | 1,157.5653 | 1,083.2391 | 1,154.2468 | 1,057.1207 | 1,074.2797 | 783.3452 | 1,020.5112 | 968.4512 | 828.2521 | 1,076.7557 | 979.7772 | 1,023.6455 | 1,106.7517 | 11,732.2721 | 12,156.3763 | |
| Finance and performance: chargeable hours, subcontractors | PRACTICE: FINANCE AND PERFORMANCE | 45.4 | 89.5 | 3.6 | 105.5 | 74.3 | 132.1 | 0.3 | 0.2 | 52.7929 | 0 | 0 | 111.3449 | 106.2199 | 152.5223 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 615.0378 | 258.7422 | |
| Finance and performance: UTILISATION | PRACTICE: FINANCE AND PERFORMANCE | 59.77% | 77.38% | 73.52% | 81.44% | 82.49% | 81.01% | 55.57% | 54.08% | 77.81% | 69.82% | 71.86% | 79.61% | 78.94% | 81.65% | 69.79% | 67.93% | 64.99% | 62.5% | 61.24% | 59.81% | 60.3% | 60.3% | 60.29% | 60.29% | 72.11% | 65.25% | |
| Finance and performance: subcontractor hours at cost rates | PRACTICE: FINANCE AND PERFORMANCE | hours x cost per hour | 6,810.09 | 8,775.5 | 440.58 | 12,749.56 | 8,928.29 | 15,708.86 | 47.62 | 29.18 | 5,015.33 | 0 | 0 | 11,215.7736 | 10,090.8873 | 14,749.4891 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 69,720.7836 | 24,840.3764 |
| Partner: available hours | PRACTICE: DIGITAL AND ERP | headcount x available hours per FTE | 136 | 132 | 149.6 | 132 | 112.8 | 144.8 | 156 | 121.6 | 152.8 | 147.2 | 145.6 | 149.6 | 128 | 132 | 141.6 | 148 | 112.8 | 152.8 | 148 | 129.6 | 152.8 | 139.2 | 145.6 | 157.6 | 1,680 | 1,688 |
| Partner: hours demanded by signed and pipeline engagements | PRACTICE: DIGITAL AND ERP | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 31.536 | 28.636 | 41.5435 | 24.2085 | 24.8505 | 29.553 | 46.17 | 35.1915 | 56.5342 | 54.5706 | 45.0615 | 46.2994 | 39.6145 | 33.5811 | 36.0233 | 22.5903 | 17.2175 | 16.2136 | 15.7043 | 13.7519 | 16.2136 | 14.7705 | 15.4496 | 16.7229 | 464.1547 | 257.8531 |
| Partner: new work not yet identified | PRACTICE: DIGITAL AND ERP | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.5428 | 10.8325 | 9.2684 | 15.3751 | 16.4933 | 29.2878 | 22.322 | 35.9251 | 34.7966 | 30.4705 | 35.9251 | 32.7276 | 34.2323 | 37.0536 | 21.3753 | 333.8775 |
| Partner: chargeable hours demanded | PRACTICE: DIGITAL AND ERP | named + new work | 31.536 | 28.636 | 41.5435 | 24.2085 | 24.8505 | 29.553 | 46.17 | 35.1915 | 56.5342 | 54.5706 | 55.6043 | 57.1319 | 48.8829 | 48.9562 | 52.5167 | 51.8781 | 39.5395 | 52.1387 | 50.5009 | 44.2224 | 52.1387 | 47.4981 | 49.6819 | 53.7766 | 485.53 | 591.7306 |
| Partner: chargeable hours, own staff | PRACTICE: DIGITAL AND ERP | A: timesheets; F: min(demand, available x maximum utilisation) | 31.5 | 28.6 | 41.5 | 24.2 | 24.8 | 29.5 | 46.1 | 35.1 | 56.5342 | 54.5706 | 55.6043 | 57.1319 | 48.8829 | 48.9562 | 52.5167 | 51.8781 | 39.5395 | 52.1387 | 50.5009 | 44.2224 | 52.1387 | 47.4981 | 49.6819 | 53.7766 | 485.141 | 591.7306 |
| Partner: chargeable hours, subcontractors | PRACTICE: DIGITAL AND ERP | A: timesheets; F: demand - own | 0.036 | 0.036 | 0.0435 | 0.0085 | 0.0505 | 0.053 | 0.07 | 0.0915 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.389 | 0 |
| Partner: utilisation | PRACTICE: DIGITAL AND ERP | own chargeable / available | 23.16% | 21.67% | 27.74% | 18.33% | 21.99% | 20.37% | 29.55% | 28.87% | 37% | 37.07% | 38.19% | 38.19% | 38.19% | 37.09% | 37.09% | 35.05% | 35.05% | 34.12% | 34.12% | 34.12% | 34.12% | 34.12% | 34.12% | 34.12% | 28.88% | 35.06% |
| Director: available hours | PRACTICE: DIGITAL AND ERP | headcount x available hours per FTE | 136 | 132 | 149.6 | 132 | 112.8 | 144.8 | 156 | 121.6 | 152.1633 | 145.9759 | 143.7876 | 147.7455 | 126.4177 | 130.3705 | 139.8519 | 146.1728 | 111.4074 | 150.9136 | 146.1728 | 128 | 150.9136 | 137.4815 | 143.8025 | 155.6543 | 1,674.4723 | 1,667.1586 |
| Director: hours demanded by signed and pipeline engagements | PRACTICE: DIGITAL AND ERP | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 52.776 | 47.296 | 67.6935 | 44.3445 | 46.1485 | 54.296 | 74.527 | 55.7585 | 87.5432 | 84.4431 | 70.6466 | 72.5875 | 62.1069 | 56.7764 | 60.9056 | 38.2946 | 29.1867 | 32.4272 | 31.4086 | 27.5037 | 32.4272 | 29.541 | 30.8993 | 33.4459 | 758.0604 | 464.9232 |
| Director: new work not yet identified | PRACTICE: DIGITAL AND ERP | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.5007 | 12.8479 | 10.9949 | 17.1567 | 18.4044 | 39.5273 | 30.1262 | 46.4967 | 45.0361 | 39.437 | 46.4967 | 42.3583 | 44.3058 | 47.9574 | 25.3486 | 428.2975 |
| Director: chargeable hours demanded | PRACTICE: DIGITAL AND ERP | named + new work | 52.776 | 47.296 | 67.6935 | 44.3445 | 46.1485 | 54.296 | 74.527 | 55.7585 | 87.5432 | 84.4431 | 83.1474 | 85.4354 | 73.1019 | 73.9331 | 79.31 | 77.8219 | 59.3129 | 78.924 | 76.4447 | 66.9407 | 78.924 | 71.8993 | 75.205 | 81.4033 | 783.409 | 893.2208 |
| Director: chargeable hours, own staff | PRACTICE: DIGITAL AND ERP | A: timesheets; F: min(demand, available x maximum utilisation) | 52.7 | 47.2 | 67.6 | 44.3 | 46.1 | 54.2 | 74.5 | 55.7 | 87.5432 | 84.4431 | 83.1474 | 85.4354 | 73.1019 | 73.9331 | 79.31 | 77.8219 | 59.3129 | 78.924 | 76.4447 | 66.9407 | 78.924 | 71.8993 | 75.205 | 81.4033 | 782.869 | 893.2208 |
| Director: chargeable hours, subcontractors | PRACTICE: DIGITAL AND ERP | A: timesheets; F: demand - own | 0.076 | 0.096 | 0.0935 | 0.0445 | 0.0485 | 0.096 | 0.027 | 0.0585 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.54 | 0 |
| Director: utilisation | PRACTICE: DIGITAL AND ERP | own chargeable / available | 38.75% | 35.76% | 45.19% | 33.56% | 40.87% | 37.43% | 47.76% | 45.81% | 57.53% | 57.85% | 57.83% | 57.83% | 57.83% | 56.71% | 56.71% | 53.24% | 53.24% | 52.3% | 52.3% | 52.3% | 52.3% | 52.3% | 52.3% | 52.3% | 46.75% | 53.58% |
| Manager: available hours | PRACTICE: DIGITAL AND ERP | headcount x available hours per FTE | 272 | 264 | 299.2 | 264 | 225.6 | 289.6 | 312 | 243.2 | 303.0533 | 289.5138 | 283.9805 | 291.844 | 249.7407 | 257.5624 | 276.2933 | 384.9806 | 292.8065 | 395.8179 | 382.5955 | 335.047 | 395.0379 | 359.8834 | 376.4295 | 407.4537 | 3,337.9916 | 4,113.6485 |
| Manager: hours demanded by signed and pipeline engagements | PRACTICE: DIGITAL AND ERP | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 215.613 | 191.633 | 261.038 | 181.224 | 191.682 | 222.687 | 284.682 | 210.069 | 315.689 | 304.3765 | 265.4043 | 272.6956 | 233.3224 | 223.3443 | 239.5875 | 157.6928 | 120.1875 | 145.9226 | 141.3386 | 123.7668 | 145.9226 | 132.9347 | 139.0466 | 150.5065 | 2,916.7934 | 1,953.573 |
| Manager: new work not yet identified | PRACTICE: DIGITAL AND ERP | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 104.8341 | 79.5339 | 120.7527 | 116.4864 | 102.0147 | 120.2847 | 109.5823 | 114.6204 | 124.067 | 0 | 992.1762 |
| Manager: chargeable hours demanded | PRACTICE: DIGITAL AND ERP | named + new work | 215.613 | 191.633 | 261.038 | 181.224 | 191.682 | 222.687 | 284.682 | 210.069 | 315.689 | 304.3765 | 265.4043 | 272.6956 | 233.3224 | 223.3443 | 239.5875 | 262.5269 | 199.7214 | 266.6753 | 257.825 | 225.7815 | 266.2073 | 242.517 | 253.667 | 274.5735 | 2,916.7934 | 2,945.7492 |
| Manager: chargeable hours, own staff | PRACTICE: DIGITAL AND ERP | A: timesheets; F: min(demand, available x maximum utilisation) | 215.6 | 191.6 | 261 | 181.2 | 191.6 | 222.6 | 283.8 | 210 | 272.748 | 260.5624 | 255.5824 | 262.6596 | 224.7667 | 223.3443 | 239.5875 | 262.5269 | 199.7214 | 266.6753 | 257.825 | 225.7815 | 266.2073 | 242.517 | 253.667 | 274.5735 | 2,808.9524 | 2,937.1935 |
| Manager: chargeable hours, subcontractors | PRACTICE: DIGITAL AND ERP | A: timesheets; F: demand - own | 0.013 | 0.033 | 0.038 | 0.024 | 0.082 | 0.087 | 0.882 | 0.069 | 42.941 | 43.8141 | 9.8218 | 10.036 | 8.5558 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 107.841 | 8.5558 |
| Manager: utilisation | PRACTICE: DIGITAL AND ERP | own chargeable / available | 79.26% | 72.58% | 87.23% | 68.64% | 84.93% | 76.86% | 90.96% | 86.35% | 90% | 90% | 90% | 90% | 90% | 86.71% | 86.71% | 68.19% | 68.21% | 67.37% | 67.39% | 67.39% | 67.39% | 67.39% | 67.39% | 67.39% | 84.15% | 71.4% |
| Senior consultant: available hours | PRACTICE: DIGITAL AND ERP | headcount x available hours per FTE | 408 | 396 | 448.8 | 396 | 338.4 | 434.4 | 312 | 243.2 | 301.78 | 434.286 | 424.1959 | 434.1415 | 369.9748 | 381.6353 | 409.43 | 427.9548 | 326.1694 | 441.8315 | 427.9518 | 374.747 | 441.8313 | 402.506 | 421.012 | 455.7108 | 4,571.2035 | 4,880.7547 |
| Senior consultant: hours demanded by signed and pipeline engagements | PRACTICE: DIGITAL AND ERP | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 323.097 | 287.457 | 402.175 | 278.797 | 292.973 | 342.092 | 439.867 | 325.379 | 498.7973 | 480.9366 | 410.3253 | 421.598 | 360.7255 | 343.8217 | 368.8269 | 236.0738 | 179.9265 | 216.1816 | 209.3905 | 183.3582 | 216.1816 | 196.9403 | 205.995 | 222.9726 | 4,503.4941 | 2,940.3943 |
| Senior consultant: new work not yet identified | PRACTICE: DIGITAL AND ERP | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 91.8794 | 70.0259 | 116.8962 | 113.2239 | 99.1474 | 116.8961 | 106.4917 | 111.3879 | 120.5682 | 0 | 946.5167 |
| Senior consultant: chargeable hours demanded | PRACTICE: DIGITAL AND ERP | named + new work | 323.097 | 287.457 | 402.175 | 278.797 | 292.973 | 342.092 | 439.867 | 325.379 | 498.7973 | 480.9366 | 410.3253 | 421.598 | 360.7255 | 343.8217 | 368.8269 | 327.9531 | 249.9524 | 333.0778 | 322.6145 | 282.5057 | 333.0777 | 303.432 | 317.3829 | 343.5408 | 4,503.4941 | 3,886.911 |
| Senior consultant: chargeable hours, own staff | PRACTICE: DIGITAL AND ERP | A: timesheets; F: min(demand, available x maximum utilisation) | 323 | 287.4 | 400.5 | 278.7 | 292.9 | 342 | 276.1 | 217 | 271.602 | 390.8574 | 381.7763 | 390.7274 | 332.9773 | 343.4718 | 368.487 | 327.9531 | 249.9524 | 333.0778 | 322.6145 | 282.5057 | 333.0777 | 303.432 | 317.3829 | 343.5408 | 3,852.5631 | 3,858.4729 |
| Senior consultant: chargeable hours, subcontractors | PRACTICE: DIGITAL AND ERP | A: timesheets; F: demand - own | 0.097 | 0.057 | 1.675 | 0.097 | 0.073 | 0.092 | 163.767 | 108.379 | 227.1953 | 90.0792 | 28.5489 | 30.8706 | 27.7482 | 0.35 | 0.34 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 650.931 | 28.4381 |
| Senior consultant: utilisation | PRACTICE: DIGITAL AND ERP | own chargeable / available | 79.17% | 72.58% | 89.24% | 70.38% | 86.55% | 78.73% | 88.49% | 89.23% | 90% | 90% | 90% | 90% | 90% | 90% | 90% | 76.63% | 76.63% | 75.39% | 75.39% | 75.39% | 75.39% | 75.39% | 75.39% | 75.39% | 84.28% | 79.05% |
| Consultant: available hours | PRACTICE: DIGITAL AND ERP | headcount x available hours per FTE | 272 | 264 | 299.2 | 264 | 338.4 | 434.4 | 468 | 364.8 | 605.47 | 575.989 | 562.6066 | 576.4471 | 493.3915 | 508.9063 | 545.9331 | 570.604 | 434.8916 | 589.1083 | 570.6024 | 499.6627 | 589.1084 | 536.6747 | 561.3494 | 607.6145 | 5,025.3127 | 6,507.8469 |
| Consultant: hours demanded by signed and pipeline engagements | PRACTICE: DIGITAL AND ERP | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 213.678 | 191.678 | 295.45 | 196.926 | 201.646 | 240.272 | 327.154 | 245.402 | 402.56 | 388.2669 | 308.7563 | 317.2386 | 271.4341 | 249.0132 | 267.1232 | 154.8998 | 118.0587 | 129.709 | 125.6343 | 110.0149 | 129.709 | 118.1642 | 123.597 | 133.7836 | 3,329.0278 | 1,931.1409 |
| Consultant: new work not yet identified | PRACTICE: DIGITAL AND ERP | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 122.0649 | 124.3584 | 106.5176 | 134.632 | 144.4335 | 250.3964 | 190.8419 | 282.6879 | 273.8077 | 239.7668 | 282.688 | 257.5273 | 269.3676 | 291.5682 | 246.4234 | 2,724.2348 |
| Consultant: chargeable hours demanded | PRACTICE: DIGITAL AND ERP | named + new work | 213.678 | 191.678 | 295.45 | 196.926 | 201.646 | 240.272 | 327.154 | 245.402 | 402.56 | 388.2669 | 430.8212 | 441.597 | 377.9517 | 383.6452 | 411.5567 | 405.2961 | 308.9006 | 412.3969 | 399.442 | 349.7817 | 412.3969 | 375.6914 | 392.9646 | 425.3518 | 3,575.4511 | 4,655.3757 |
| Consultant: chargeable hours, own staff | PRACTICE: DIGITAL AND ERP | A: timesheets; F: min(demand, available x maximum utilisation) | 213.6 | 191.6 | 274.7 | 196.9 | 201.6 | 240.2 | 327.1 | 245.4 | 402.56 | 388.2669 | 430.8212 | 441.597 | 377.9517 | 383.6452 | 411.5567 | 405.2961 | 308.9006 | 412.3969 | 399.442 | 349.7817 | 412.3969 | 375.6914 | 392.9646 | 425.3518 | 3,554.3451 | 4,655.3757 |
| Consultant: chargeable hours, subcontractors | PRACTICE: DIGITAL AND ERP | A: timesheets; F: demand - own | 0.078 | 0.078 | 20.75 | 0.026 | 0.046 | 0.072 | 0.054 | 0.002 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 21.106 | 0 |
| Consultant: utilisation | PRACTICE: DIGITAL AND ERP | own chargeable / available | 78.53% | 72.58% | 91.81% | 74.58% | 59.57% | 55.29% | 69.89% | 67.27% | 66.49% | 67.41% | 76.58% | 76.61% | 76.6% | 75.39% | 75.39% | 71.03% | 71.03% | 70% | 70% | 70% | 70% | 70% | 70% | 70% | 70.73% | 71.53% |
| Digital and ERP: available hours | PRACTICE: DIGITAL AND ERP | 1,224 | 1,188 | 1,346.4 | 1,188 | 1,128 | 1,448 | 1,404 | 1,094.4 | 1,515.2667 | 1,592.9647 | 1,560.1706 | 1,599.7781 | 1,367.5248 | 1,410.4745 | 1,513.1082 | 1,677.7123 | 1,278.0749 | 1,730.4713 | 1,675.3225 | 1,467.0566 | 1,729.6913 | 1,575.7456 | 1,648.1934 | 1,784.0333 | 16,288.9801 | 18,857.4086 | |
| Digital and ERP: hours of new work not yet identified | PRACTICE: DIGITAL AND ERP | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 145.1085 | 148.0388 | 126.781 | 167.1638 | 179.3313 | 515.9249 | 392.85 | 602.7586 | 583.3507 | 510.8365 | 602.2906 | 548.6871 | 573.9139 | 621.2144 | 293.1473 | 5,425.1027 | |
| Digital and ERP: chargeable hours demanded | PRACTICE: DIGITAL AND ERP | 836.7 | 746.7 | 1,067.9 | 725.5 | 757.3 | 888.9 | 1,172.4 | 871.8 | 1,361.1237 | 1,312.5937 | 1,245.3024 | 1,278.4578 | 1,093.9844 | 1,073.7005 | 1,151.7979 | 1,125.4761 | 857.4268 | 1,143.2126 | 1,106.827 | 969.232 | 1,142.7446 | 1,041.0379 | 1,088.9015 | 1,178.646 | 12,264.6776 | 12,972.9874 | |
| Digital and ERP: chargeable hours, own staff | PRACTICE: DIGITAL AND ERP | 836.4 | 746.4 | 1,045.3 | 725.3 | 757 | 888.5 | 1,007.6 | 763.2 | 1,090.9874 | 1,178.7004 | 1,206.9317 | 1,237.5512 | 1,057.6804 | 1,073.3506 | 1,151.458 | 1,125.4761 | 857.4268 | 1,143.2126 | 1,106.827 | 969.232 | 1,142.7446 | 1,041.0379 | 1,088.9015 | 1,178.646 | 11,483.8706 | 12,935.9935 | |
| Digital and ERP: chargeable hours, subcontractors | PRACTICE: DIGITAL AND ERP | 0.3 | 0.3 | 22.6 | 0.2 | 0.3 | 0.4 | 164.8 | 108.6 | 270.1363 | 133.8933 | 38.3708 | 40.9066 | 36.304 | 0.35 | 0.34 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 780.807 | 36.9939 | |
| Digital and ERP: UTILISATION | PRACTICE: DIGITAL AND ERP | 68.33% | 62.83% | 77.64% | 61.05% | 67.11% | 61.36% | 71.77% | 69.74% | 72% | 73.99% | 77.36% | 77.36% | 77.34% | 76.1% | 76.1% | 67.08% | 67.09% | 66.06% | 66.07% | 66.07% | 66.07% | 66.07% | 66.07% | 66.07% | 70.5% | 68.6% | |
| Digital and ERP: subcontractor hours at cost rates | PRACTICE: DIGITAL AND ERP | hours x cost per hour | 42.6 | 44.4 | 2,204.35 | 27.59 | 45.27 | 59.87 | 19,809.73 | 13,046.68 | 33,704.5909 | 17,381.6224 | 4,899.1447 | 5,209.8686 | 4,613.1492 | 41.9946 | 40.7941 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 96,475.7165 | 4,695.9379 |
| Subcontractor hours at cost rates, all practices | PRACTICE: DIGITAL AND ERP | 6,894.28 | 8,835.28 | 2,694.41 | 16,080.37 | 37,289.31 | 47,878.21 | 19,888.51 | 13,105.26 | 38,719.9208 | 17,381.6224 | 4,899.1447 | 16,425.6422 | 14,704.0365 | 14,791.4837 | 40.7941 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 230,091.9601 | 29,536.3143 | |
| Operations and supply chain: SUBCONTRACTOR COST | PRACTICE: DIGITAL AND ERP | A: purchase ledger allocated by hours at cost rates; F: hours x cost rate x inflation | 41.7709 | 15.0813 | 47.7371 | 3,310.8082 | 28,016.4586 | 32,662.9399 | 31.1248 | 29.5704 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 64,155.4911 | 0 |
| Finance and performance: SUBCONTRACTOR COST | PRACTICE: DIGITAL AND ERP | A: purchase ledger allocated by hours at cost rates; F: hours x cost rate x inflation | 6,839.7039 | 8,605.0611 | 425.0607 | 12,778.8484 | 8,833.9199 | 15,979.6281 | 47.5662 | 29.3492 | 5,015.33 | 0 | 0 | 11,215.7736 | 10,393.6139 | 15,191.9738 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 69,770.2411 | 25,585.5877 |
| Digital and ERP: SUBCONTRACTOR COST | PRACTICE: DIGITAL AND ERP | A: purchase ledger allocated by hours at cost rates; F: hours x cost rate x inflation | 42.7852 | 43.5377 | 2,126.7023 | 27.6534 | 44.7915 | 60.902 | 19,787.349 | 13,122.3104 | 33,704.5909 | 17,381.6224 | 4,899.1447 | 5,209.8686 | 4,751.5437 | 43.2544 | 42.0179 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 96,451.2579 | 4,836.816 |
| SUBCONTRACTOR COST (EUR ex VAT) | PRACTICE: DIGITAL AND ERP | 6,924.26 | 8,663.68 | 2,599.5 | 16,117.31 | 36,895.17 | 48,703.47 | 19,866.04 | 13,181.23 | 38,719.9208 | 17,381.6224 | 4,899.1447 | 16,425.6422 | 15,145.1576 | 15,235.2282 | 42.0179 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 230,376.9901 | 30,422.4037 | |
| Partner: available hours | FIRM BY GRADE | 476 | 462 | 523.6 | 462 | 394.8 | 506.8 | 546 | 425.6 | 534.8 | 515.2 | 509.6 | 523.6 | 448 | 462 | 495.6 | 518 | 394.8 | 534.8 | 518 | 453.6 | 534.8 | 487.2 | 509.6 | 551.6 | 5,880 | 5,908 | |
| Partner: chargeable hours, own staff | FIRM BY GRADE | 107.3 | 119.9 | 165.1 | 141.8 | 140.9 | 174.1 | 163.1 | 134.4 | 201.7126 | 180.7913 | 193.3327 | 202.0224 | 175.0568 | 183.6097 | 183.0037 | 182.9616 | 137.8505 | 183.4828 | 174.7594 | 150.5433 | 177.4924 | 159.7937 | 166.1619 | 179.8566 | 1,924.4591 | 2,054.5723 | |
| Partner: chargeable hours, subcontractors | FIRM BY GRADE | 0.1405 | 0.149 | 0.1945 | 0.1235 | 0.21 | 0.162 | 0.183 | 0.2115 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.374 | 0 | |
| Partner: UTILISATION (target 40%) | FIRM BY GRADE | 22.54% | 25.95% | 31.53% | 30.69% | 35.69% | 34.35% | 29.87% | 31.58% | 37.72% | 35.09% | 37.94% | 38.58% | 39.08% | 39.74% | 36.93% | 35.32% | 34.92% | 34.31% | 33.74% | 33.19% | 33.19% | 32.8% | 32.61% | 32.61% | 32.73% | 34.78% | |
| Director: available hours | FIRM BY GRADE | 408 | 396 | 448.8 | 396 | 338.4 | 434.4 | 468 | 364.8 | 456.49 | 437.9277 | 431.3627 | 443.2366 | 379.2531 | 391.1114 | 419.5557 | 438.5185 | 334.2222 | 452.7407 | 438.5185 | 384 | 452.7407 | 412.4444 | 431.4074 | 466.963 | 5,023.417 | 5,001.4757 | |
| Director: chargeable hours, own staff | FIRM BY GRADE | 162.7 | 179.7 | 236.6 | 204 | 205.5 | 255.3 | 223.8 | 180 | 278.2029 | 247.0133 | 249.2071 | 258.3845 | 222.7614 | 234.8234 | 237.4211 | 236.4685 | 177.9222 | 236.9513 | 225.233 | 193.6354 | 228.2985 | 205.233 | 213.2554 | 230.8314 | 2,680.4077 | 2,642.8345 | |
| Director: chargeable hours, subcontractors | FIRM BY GRADE | 0.1775 | 0.181 | 0.2185 | 0.1815 | 0.169 | 0.261 | 0.132 | 0.0905 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.411 | 0 | |
| Director: UTILISATION (target 60%) | FIRM BY GRADE | 39.88% | 45.38% | 52.72% | 51.52% | 60.73% | 58.77% | 47.82% | 49.34% | 60.94% | 56.41% | 57.77% | 58.29% | 58.74% | 60.04% | 56.59% | 53.92% | 53.23% | 52.34% | 51.36% | 50.43% | 50.43% | 49.76% | 49.43% | 49.43% | 53.36% | 52.84% | |
| Manager: available hours | FIRM BY GRADE | 816 | 924 | 1,047.2 | 924 | 789.6 | 1,013.6 | 1,092 | 851.2 | 1,060.6867 | 1,013.2982 | 993.9317 | 1,021.4539 | 938.0926 | 966.9185 | 1,036.6514 | 1,179.0975 | 898.0638 | 1,215.7157 | 1,176.7422 | 1,030.4617 | 1,214.9404 | 1,106.8102 | 1,157.6978 | 1,253.1122 | 11,546.9705 | 13,174.3041 | |
| Manager: chargeable hours, own staff | FIRM BY GRADE | 518.1 | 602.5 | 766.5 | 638.3 | 653 | 799 | 679.9 | 537.2 | 783.8377 | 693.2392 | 756.7901 | 792.5872 | 730.3226 | 757.806 | 760.9695 | 789.7313 | 595.16 | 795.0301 | 757.7473 | 653.594 | 770.6034 | 694.4154 | 722.428 | 781.9686 | 8,220.9542 | 8,809.7761 | |
| Manager: chargeable hours, subcontractors | FIRM BY GRADE | 45.186 | 0.094 | 0.07 | 20.841 | 9.959 | 21.25 | 0.993 | 0.076 | 42.941 | 43.8141 | 9.8218 | 10.036 | 8.5558 | 4.7248 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 205.082 | 13.2806 | |
| Manager: UTILISATION (target 75%) | FIRM BY GRADE | 63.49% | 65.21% | 73.2% | 69.08% | 82.7% | 78.83% | 62.26% | 63.11% | 73.9% | 68.41% | 76.14% | 77.59% | 77.85% | 78.37% | 73.41% | 66.98% | 66.27% | 65.4% | 64.39% | 63.43% | 63.43% | 62.74% | 62.4% | 62.4% | 71.2% | 66.87% | |
| Senior consultant: available hours | FIRM BY GRADE | 1,360 | 1,320 | 1,496 | 1,188 | 1,015.2 | 1,303.2 | 1,404 | 1,094.4 | 1,358.01 | 1,439.087 | 1,405.6517 | 1,443.0451 | 1,361.4774 | 1,402.6043 | 1,502.8922 | 1,569.0294 | 1,195.9042 | 1,620.0292 | 1,569.1592 | 1,374.0731 | 1,620.0484 | 1,475.8554 | 1,543.7108 | 1,670.9398 | 15,826.5938 | 17,905.7235 | |
| Senior consultant: chargeable hours, own staff | FIRM BY GRADE | 907 | 976.3 | 1,255.4 | 997.4 | 903.3 | 1,122.4 | 981.1 | 796 | 1,188.0696 | 1,162.8067 | 1,160.6686 | 1,226.003 | 1,116.2161 | 1,163.8308 | 1,204.1917 | 1,169.5107 | 879.6862 | 1,172.7384 | 1,114.2093 | 957.4302 | 1,128.8215 | 1,014.4102 | 1,053.8733 | 1,140.731 | 12,676.4479 | 13,115.6493 | |
| Senior consultant: chargeable hours, subcontractors | FIRM BY GRADE | 0.256 | 10.224 | 5.207 | 90.35 | 197.698 | 247.121 | 163.852 | 108.478 | 227.1953 | 90.0792 | 28.5489 | 56.3909 | 27.7482 | 0.35 | 0.34 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,225.4003 | 28.4381 | |
| Senior consultant: UTILISATION (target 82%) | FIRM BY GRADE | 66.69% | 73.96% | 83.92% | 83.96% | 88.98% | 86.13% | 69.88% | 72.73% | 87.49% | 80.8% | 82.57% | 84.96% | 81.99% | 82.98% | 80.12% | 74.54% | 73.56% | 72.39% | 71.01% | 69.68% | 69.68% | 68.73% | 68.27% | 68.27% | 80.1% | 73.25% | |
| Consultant: available hours | FIRM BY GRADE | 1,088 | 1,056 | 1,346.4 | 1,188 | 1,128 | 1,448 | 1,560 | 1,216 | 1,814.5 | 1,726.15 | 1,686.0452 | 1,729.4105 | 1,480.2132 | 1,526.7378 | 1,637.7977 | 1,711.8111 | 1,304.6746 | 1,767.3251 | 1,711.8072 | 1,498.988 | 2,072.9253 | 1,884.9441 | 1,968.0137 | 2,126.3705 | 16,986.5057 | 20,691.6081 | |
| Consultant: chargeable hours, own staff | FIRM BY GRADE | 777.6 | 806.5 | 1,141.2 | 988.2 | 906.9 | 1,141.4 | 1,129.5 | 902.9 | 1,396.0049 | 1,267.7527 | 1,322.0438 | 1,380.9215 | 1,180.2516 | 1,211.1434 | 1,263.6739 | 1,261.0335 | 947.6338 | 1,262.1856 | 1,197.5446 | 1,027.64 | 1,412.0738 | 1,268.0567 | 1,315.7364 | 1,421.6558 | 13,160.923 | 14,768.6291 | |
| Consultant: chargeable hours, subcontractors | FIRM BY GRADE | 0.24 | 79.252 | 20.81 | 21.604 | 126.264 | 157.406 | 0.14 | 0.144 | 52.7929 | 0 | 0 | 85.8246 | 106.2199 | 147.7975 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 544.4775 | 254.0174 | |
| Consultant: UTILISATION (target 82%) | FIRM BY GRADE | 71.47% | 76.37% | 84.76% | 83.18% | 80.4% | 78.83% | 72.4% | 74.25% | 76.94% | 73.44% | 78.41% | 79.85% | 79.74% | 79.33% | 77.16% | 73.67% | 72.63% | 71.42% | 69.96% | 68.56% | 68.12% | 67.27% | 66.86% | 66.86% | 77.48% | 71.37% | |
| Available hours | FIRM | 4,148 | 4,158 | 4,862 | 4,158 | 3,666 | 4,706 | 5,070 | 3,952 | 5,224.4867 | 5,131.6629 | 5,026.5913 | 5,160.7462 | 4,607.0362 | 4,749.372 | 5,092.4969 | 5,416.4566 | 4,127.6648 | 5,590.6107 | 5,414.2271 | 4,741.1228 | 5,895.4548 | 5,367.2542 | 5,610.4297 | 6,068.9855 | 55,263.4871 | 62,681.1114 | |
| Hours of new work not yet identified | FIRM | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 551.1532 | 573.5432 | 579.8954 | 613.5758 | 874.7588 | 1,620.8719 | 1,376.8924 | 2,098.374 | 2,295.067 | 2,231.0146 | 2,830.8748 | 2,745.6038 | 2,956.4674 | 3,197.6118 | 1,124.6964 | 23,421.0078 | |
| Chargeable hours demanded | FIRM | 2,518.7 | 2,774.8 | 3,591.3 | 3,102.8 | 3,143.9 | 3,918.4 | 3,342.7 | 2,659.5 | 4,170.757 | 3,685.4967 | 3,720.4131 | 4,012.17 | 3,567.1324 | 3,704.0857 | 3,649.5998 | 3,639.7055 | 2,738.2527 | 3,650.3882 | 3,469.4935 | 2,982.8427 | 3,717.2895 | 3,341.909 | 3,471.455 | 3,755.0434 | 40,640.9368 | 41,687.1974 | |
| Chargeable hours, own staff | FIRM | 2,472.7 | 2,684.9 | 3,564.8 | 2,969.7 | 2,809.6 | 3,492.2 | 3,177.4 | 2,550.5 | 3,847.8277 | 3,551.6033 | 3,682.0423 | 3,859.9186 | 3,424.6085 | 3,551.2134 | 3,649.2599 | 3,639.7055 | 2,738.2527 | 3,650.3882 | 3,469.4935 | 2,982.8427 | 3,717.2895 | 3,341.909 | 3,471.455 | 3,755.0434 | 38,663.192 | 41,391.4614 | |
| Chargeable hours, subcontractors | FIRM | 46 | 89.9 | 26.5 | 133.1 | 334.3 | 426.2 | 165.3 | 109 | 322.9293 | 133.8933 | 38.3708 | 152.2515 | 142.5238 | 152.8723 | 0.34 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,977.7448 | 295.7361 | |
| UTILISATION (own chargeable / available) | FIRM | 59.61% | 64.57% | 73.32% | 71.42% | 76.64% | 74.21% | 62.67% | 64.54% | 73.65% | 69.21% | 73.25% | 74.79% | 74.33% | 74.77% | 71.66% | 67.2% | 66.34% | 65.29% | 64.08% | 62.91% | 63.05% | 62.26% | 61.88% | 61.87% | 69.96% | 66.03% | |
| Target utilisation, weighted by available hours | FIRM | sum of available x target / available | 73.64% | 73.68% | 73.94% | 73.68% | 73.94% | 73.94% | 73.94% | 73.94% | 74.36% | 74.52% | 74.47% | 74.46% | 74.68% | 74.68% | 74.68% | 74.68% | 74.68% | 74.68% | 74.68% | 74.68% | 75.06% | 75.05% | 75.05% | 75.04% | 74.07% | 74.81% |
| Cost of hours below target (standard cost rate; negative = above target) | FIRM | (available x target - own) x standard cost rate x pay factor | 83,377.2518 | 59,738.2368 | 22,172.994 | 27,671.8004 | -4,908.7631 | 6,809.187 | 71,459.3055 | 47,094.5631 | 5,094.3854 | 30,986.4529 | 7,764.4197 | 314.4487 | 1,593.237 | -2,028.6454 | 18,410.6052 | 45,028.4939 | 37,973.3595 | 57,728.7245 | 62,697.1651 | 60,618.5977 | 74,521.3935 | 72,218.8631 | 77,750.4542 | 84,120.0964 | 357,574.2822 | 590,632.3447 |
| Subcontractor share of chargeable hours | FIRM | 1.83% | 3.24% | 0.74% | 4.29% | 10.63% | 10.88% | 4.95% | 4.1% | 7.74% | 3.63% | 1.03% | 3.79% | 4% | 4.13% | 0.01% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 4.87% | 0.71% | |
| Leverage: fee earners per partner (partners incl. the founder) | FIRM | (fee earners - partners) / (partners + founder) | 6.75 | 7 | 7.25 | 7 | 7.25 | 7.25 | 7.25 | 7.25 | 7.6729 | 7.8405 | 7.7558 | 7.7492 | 8.1231 | 8.12 | 8.116 | 8.2744 | 8.2732 | 8.2719 | 8.2707 | 8.2707 | 8.7707 | 8.7645 | 8.7583 | 8.7522 | 7.7492 | 8.7522 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Fee revenue | OPERATIONS AND SUPPLY CHAIN | Engagements | 179,600.47 | 174,140.98 | 231,936.67 | 200,736.68 | 236,921.74 | 305,796.59 | 218,257.96 | 203,837.75 | 272,926.8204 | 251,180.5263 | 264,604.2535 | 264,035.572 | 236,364.2436 | 243,700.2927 | 265,197.3735 | 265,033.0101 | 201,999.4529 | 273,631.8433 | 255,423.0281 | 216,203.4739 | 268,256.7425 | 238,996.1411 | 245,868.1325 | 265,964.1463 | 2,803,976.0122 | 2,976,637.8806 |
| Travel rebilled | OPERATIONS AND SUPPLY CHAIN | Engagements | 9,771.5 | 11,797.17 | 11,438.06 | 11,514.74 | 15,346.75 | 20,102.92 | 14,142.81 | 9,371.75 | 18,298.2383 | 11,655.6181 | 14,640.1422 | 16,489.6601 | 18,948.4186 | 19,538.4222 | 21,086.1688 | 19,944.3308 | 15,200.8772 | 20,591.33 | 18,719.3112 | 14,343.1586 | 18,046.4431 | 14,860.9204 | 15,396.4278 | 16,651.086 | 164,569.3586 | 213,326.8948 |
| REVENUE | OPERATIONS AND SUPPLY CHAIN | 189,371.97 | 185,938.15 | 243,374.73 | 212,251.42 | 252,268.49 | 325,899.51 | 232,400.77 | 213,209.5 | 291,225.0587 | 262,836.1443 | 279,244.3956 | 280,525.2321 | 255,312.6623 | 263,238.7149 | 286,283.5423 | 284,977.341 | 217,200.3302 | 294,223.1733 | 274,142.3393 | 230,546.6325 | 286,303.1856 | 253,857.0615 | 261,264.5604 | 282,615.2323 | 2,968,545.3708 | 3,189,964.7755 | |
| Fee-earner salaries and employer social security | OPERATIONS AND SUPPLY CHAIN | People | -123,838.3 | -124,100.02 | -124,025.15 | -115,906.67 | -115,553.11 | -115,215.14 | -123,912.53 | -124,020.85 | -129,379.6147 | -128,248.4079 | -127,129.7244 | -127,087.0481 | -138,220.2386 | -138,186.0577 | -138,139.2143 | -138,092.1707 | -138,093.195 | -138,093.97 | -138,094.3493 | -138,094.3316 | -144,687.4888 | -144,605.0712 | -144,523.6871 | -144,443.3201 | -1,478,416.565 | -1,683,273.0942 |
| Fee-earner bonus accrual | OPERATIONS AND SUPPLY CHAIN | People | -9,459.0272 | -9,459.0272 | -9,459.0272 | -9,028.4287 | -9,028.4287 | -9,028.4287 | -9,459.0272 | -9,459.0272 | -11,736.4418 | -11,660.3169 | -11,584.9895 | -11,583.2891 | -12,543.3353 | -12,540.0366 | -12,535.943 | -12,531.858 | -12,531.9513 | -12,532.0188 | -12,532.0516 | -12,532.05 | -12,868.3007 | -12,864.0973 | -12,859.9467 | -12,855.848 | -120,945.4595 | -151,727.4373 |
| Subcontractors | OPERATIONS AND SUPPLY CHAIN | Capacity | -41.7709 | -15.0813 | -47.7371 | -3,310.8082 | -28,016.4586 | -32,662.9399 | -31.1248 | -29.5704 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -64,155.4911 | 0 |
| Engagement travel and expenses | OPERATIONS AND SUPPLY CHAIN | Engagements | -12,007.16 | -14,428.84 | -17,385.12 | -15,038.94 | -18,845.22 | -25,289.24 | -19,354.46 | -15,096.91 | -23,870.5978 | -19,189.8309 | -20,002.8975 | -18,691.0525 | -18,948.4186 | -19,538.4222 | -21,086.1688 | -19,944.3308 | -15,200.8772 | -20,591.33 | -18,719.3112 | -14,343.1586 | -18,046.4431 | -14,860.9204 | -15,396.4278 | -16,651.086 | -219,200.2686 | -213,326.8948 |
| CONTRIBUTION | OPERATIONS AND SUPPLY CHAIN | 44,025.7119 | 37,935.1815 | 92,457.6957 | 68,966.5731 | 80,825.2727 | 143,703.7614 | 79,643.628 | 64,603.1424 | 126,238.4045 | 103,737.5887 | 120,526.7843 | 123,163.8424 | 85,600.6698 | 92,974.1984 | 114,522.2163 | 114,408.9814 | 51,374.3066 | 123,005.8545 | 104,796.6273 | 65,577.0922 | 110,700.953 | 81,526.9726 | 88,484.4988 | 108,664.9782 | 1,085,827.5865 | 1,141,637.3491 | |
| Contribution % of revenue | OPERATIONS AND SUPPLY CHAIN | 23.25% | 20.4% | 37.99% | 32.49% | 32.04% | 44.09% | 34.27% | 30.3% | 43.35% | 39.47% | 43.16% | 43.9% | 33.53% | 35.32% | 40% | 40.15% | 23.65% | 41.81% | 38.23% | 28.44% | 38.67% | 32.12% | 33.87% | 38.45% | 36.58% | 35.79% | |
| Central costs allocated (revenue share) | OPERATIONS AND SUPPLY CHAIN | PL operating costs x revenue share | -55,062.8703 | -59,080.2868 | -55,536.0839 | -53,994.275 | -63,880.0598 | -63,280.392 | -102,370.6703 | -57,849.2121 | -55,960.5251 | -60,931.8551 | -57,028.097 | -53,382.2402 | -66,496.0967 | -54,544.9474 | -59,759.4999 | -66,260.9302 | -60,559.1418 | -61,159.9369 | -60,748.7118 | -59,332.8952 | -61,655.9988 | -59,158.0255 | -58,277.8328 | -58,422.4743 | -738,356.5676 | -726,376.4913 |
| PRACTICE PROFIT AFTER ALLOCATION | OPERATIONS AND SUPPLY CHAIN | -11,037.1584 | -21,145.1053 | 36,921.6118 | 14,972.298 | 16,945.2129 | 80,423.3694 | -22,727.0423 | 6,753.9303 | 70,277.8795 | 42,805.7336 | 63,498.6873 | 69,781.6022 | 19,104.5731 | 38,429.251 | 54,762.7164 | 48,148.0512 | -9,184.8352 | 61,845.9176 | 44,047.9155 | 6,244.197 | 49,044.9542 | 22,368.9472 | 30,206.666 | 50,242.5039 | 347,471.0189 | 415,260.8579 | |
| Chargeable hours (own + subcontractors) | OPERATIONS AND SUPPLY CHAIN | Capacity | 986.3 | 1,019.3 | 1,420 | 1,196.8 | 1,381.8 | 1,724.4 | 1,303.1 | 1,129.9 | 1,579.2382 | 1,364.7177 | 1,458.5913 | 1,464.8021 | 1,283.6891 | 1,323.616 | 1,440.6812 | 1,439.9496 | 1,097.4807 | 1,486.6644 | 1,394.2152 | 1,185.3586 | 1,497.7892 | 1,321.0939 | 1,358.908 | 1,469.6457 | 16,028.9493 | 16,299.0915 |
| Utilisation of own staff | OPERATIONS AND SUPPLY CHAIN | Capacity | 53.7% | 57.19% | 70.3% | 70.87% | 79.58% | 79.04% | 61.87% | 68.82% | 71.92% | 65.15% | 71.09% | 69.52% | 68.75% | 68.75% | 69.78% | 66.75% | 66.75% | 66.75% | 64.62% | 62.74% | 62.93% | 60.98% | 60.01% | 60.01% | 68.03% | 64.7% |
| Realisation (fee revenue / standard value) | OPERATIONS AND SUPPLY CHAIN | Engagements | 91.59% | 85.95% | 81.56% | 83.91% | 86.18% | 89.32% | 83.93% | 90.06% | 86.89% | 91.69% | 90.94% | 90.42% | 88.39% | 88.39% | 88.4% | 88.33% | 88.33% | 88.33% | 87.86% | 87.43% | 87.47% | 88.33% | 88.32% | 88.32% | 87.71% | 88.16% |
| Fee revenue per fee earner, annualised | OPERATIONS AND SUPPLY CHAIN | fees x 12 / fee earners | 165,785.0492 | 160,745.52 | 214,095.3877 | 200,736.68 | 236,921.74 | 305,796.59 | 201,468.8862 | 188,157.9231 | 236,115.7233 | 219,521.1437 | 233,610.6273 | 233,242.6544 | 201,338.6651 | 207,624.6168 | 226,005.0547 | 225,931.6853 | 172,196.6838 | 233,259.3842 | 217,736.6311 | 184,303.7462 | 213,509.5562 | 190,378.4477 | 196,013.1187 | 212,206.0841 | 216,349.8271 | 206,708.6395 |
| Leverage: fee earners per partner | OPERATIONS AND SUPPLY CHAIN | 6 | 6 | 6 | 5.5 | 5.5 | 5.5 | 6 | 6 | 6.4354 | 6.3653 | 6.296 | 6.2921 | 6.5438 | 6.5425 | 6.5405 | 6.5384 | 6.5384 | 6.5385 | 6.5385 | 6.5385 | 7.0385 | 7.0322 | 7.0261 | 7.02 | 6.2921 | 7.02 | |
| Fee revenue | FINANCE AND PERFORMANCE | Engagements | 127,787.79 | 185,485.46 | 195,985.56 | 207,813.63 | 182,238.72 | 235,602.52 | 156,486.04 | 121,634.4 | 219,281.8116 | 181,122.4978 | 186,078.2828 | 229,196.055 | 218,556.8861 | 240,270.1483 | 198,046.3646 | 200,939.6429 | 146,061.5023 | 188,925.5888 | 180,302.1372 | 154,037.4701 | 194,962.1786 | 177,457.4743 | 185,459.416 | 200,576.6907 | 2,228,712.7673 | 2,285,595.4999 |
| Travel rebilled | FINANCE AND PERFORMANCE | Engagements | 4,802.24 | 11,427.19 | 10,364.88 | 9,468.35 | 7,778.97 | 13,098.33 | 10,289.04 | 9,464.85 | 14,656.3996 | 14,119.2541 | 10,059.5219 | 13,357.3753 | 11,966.5653 | 12,106.2849 | 9,747.0126 | 11,508.0353 | 8,734.8409 | 9,069.5098 | 9,691.8841 | 9,384.0965 | 12,199.6424 | 11,100.8762 | 11,597.9036 | 12,539.4966 | 128,886.4009 | 129,646.1484 |
| REVENUE | FINANCE AND PERFORMANCE | 132,590.03 | 196,912.65 | 206,350.44 | 217,281.98 | 190,017.69 | 248,700.85 | 166,775.08 | 131,099.25 | 233,938.2113 | 195,241.7519 | 196,137.8047 | 242,553.4303 | 230,523.4514 | 252,376.4333 | 207,793.3772 | 212,447.6783 | 154,796.3432 | 197,995.0986 | 189,994.0213 | 163,421.5667 | 207,161.821 | 188,558.3505 | 197,057.3196 | 213,116.1873 | 2,357,599.1682 | 2,415,241.6483 | |
| Fee-earner salaries and employer social security | FINANCE AND PERFORMANCE | People | -81,115 | -91,821.6 | -98,735.33 | -98,962.23 | -98,462.73 | -98,426.76 | -98,695.97 | -99,044.09 | -97,781.3331 | -97,000.1062 | -96,227.4029 | -96,252.9746 | -109,054.8664 | -108,954.7763 | -108,847.1611 | -108,741.1979 | -108,745.1265 | -108,747.7465 | -108,748.989 | -108,748.8915 | -115,342.0111 | -115,259.5828 | -115,178.2004 | -115,097.834 | -1,152,525.5268 | -1,331,466.3836 |
| Fee-earner bonus accrual | FINANCE AND PERFORMANCE | People | -6,927.9037 | -7,711.9037 | -7,978.1662 | -7,978.1662 | -7,978.1662 | -7,978.1662 | -7,978.1662 | -7,978.1662 | -9,633.4454 | -9,579.6744 | -9,526.4542 | -9,528.1064 | -10,454.1352 | -10,447.8728 | -10,441.1231 | -10,434.4768 | -10,434.7233 | -10,434.8876 | -10,434.9655 | -10,434.9594 | -10,771.2079 | -10,767.0039 | -10,762.8534 | -10,758.7548 | -100,776.4852 | -126,576.9637 |
| Subcontractors | FINANCE AND PERFORMANCE | Capacity | -6,839.7039 | -8,605.0611 | -425.0607 | -12,778.8484 | -8,833.9199 | -15,979.6281 | -47.5662 | -29.3492 | -5,015.33 | 0 | 0 | -11,215.7736 | -10,393.6139 | -15,191.9738 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -69,770.2411 | -25,585.5877 |
| Engagement travel and expenses | FINANCE AND PERFORMANCE | Engagements | -7,834.7 | -14,303.92 | -13,574.17 | -12,546.55 | -11,333.78 | -18,106.17 | -12,158.22 | -10,734.34 | -16,494.9496 | -14,119.2541 | -10,059.5219 | -14,696.203 | -14,216.2773 | -15,464.6803 | -13,349.6549 | -13,909.2649 | -10,564.9673 | -11,548.6171 | -10,856.1282 | -9,384.0965 | -12,199.6424 | -11,100.8762 | -11,597.9036 | -12,539.4966 | -155,961.7787 | -146,731.6053 |
| CONTRIBUTION | FINANCE AND PERFORMANCE | 29,872.7224 | 74,470.1652 | 85,637.7131 | 85,016.1853 | 63,409.0939 | 108,210.1256 | 47,895.1576 | 13,313.3046 | 105,013.1532 | 74,542.7172 | 80,324.4258 | 110,860.3726 | 86,404.5586 | 102,317.13 | 75,155.4381 | 79,362.7386 | 25,051.5262 | 67,263.8474 | 59,953.9387 | 34,853.6192 | 68,848.9595 | 51,430.8875 | 59,518.3621 | 74,720.1018 | 878,565.1365 | 784,881.1079 | |
| Contribution % of revenue | FINANCE AND PERFORMANCE | 22.53% | 37.82% | 41.5% | 39.13% | 33.37% | 43.51% | 28.72% | 10.16% | 44.89% | 38.18% | 40.95% | 45.71% | 37.48% | 40.54% | 36.17% | 37.36% | 16.18% | 33.97% | 31.56% | 21.33% | 33.23% | 27.28% | 30.2% | 35.06% | 37.27% | 32.5% | |
| Central costs allocated (revenue share) | FINANCE AND PERFORMANCE | PL operating costs x revenue share | -38,552.6307 | -62,567.3421 | -47,087.4497 | -55,273.9906 | -48,116.7561 | -48,290.6135 | -73,463.0816 | -35,570.5929 | -44,952.5367 | -45,261.8195 | -40,055.829 | -46,156.438 | -60,039.7551 | -52,294.2048 | -43,375.2782 | -49,396.8424 | -43,159.8502 | -41,157.0836 | -42,101.8222 | -42,057.7589 | -44,612.7379 | -43,941.0258 | -43,955.7263 | -44,055.5694 | -585,349.0803 | -550,147.6549 |
| PRACTICE PROFIT AFTER ALLOCATION | FINANCE AND PERFORMANCE | -8,679.9083 | 11,902.8232 | 38,550.2634 | 29,742.1948 | 15,292.3378 | 59,919.5121 | -25,567.924 | -22,257.2883 | 60,060.6165 | 29,280.8977 | 40,268.5969 | 64,703.9346 | 26,364.8036 | 50,022.9252 | 31,780.1599 | 29,965.8962 | -18,108.324 | 26,106.7638 | 17,852.1165 | -7,204.1397 | 24,236.2216 | 7,489.8617 | 15,562.6358 | 30,664.5325 | 293,216.0562 | 234,733.453 | |
| Chargeable hours (own + subcontractors) | FINANCE AND PERFORMANCE | Capacity | 695.7 | 1,008.8 | 1,103.4 | 1,180.5 | 1,004.8 | 1,305.1 | 867.2 | 657.8 | 1,230.3951 | 1,008.1853 | 1,016.5194 | 1,268.9102 | 1,189.4589 | 1,306.7692 | 1,057.1207 | 1,074.2797 | 783.3452 | 1,020.5112 | 968.4512 | 828.2521 | 1,076.7557 | 979.7772 | 1,023.6455 | 1,106.7517 | 12,347.3099 | 12,415.1185 |
| Utilisation of own staff | FINANCE AND PERFORMANCE | Capacity | 59.77% | 77.38% | 73.52% | 81.44% | 82.49% | 81.01% | 55.57% | 54.08% | 77.81% | 69.82% | 71.86% | 79.61% | 78.94% | 81.65% | 69.79% | 67.93% | 64.99% | 62.5% | 61.24% | 59.81% | 60.3% | 60.3% | 60.29% | 60.29% | 72.11% | 65.25% |
| Realisation (fee revenue / standard value) | FINANCE AND PERFORMANCE | Engagements | 90.95% | 91.74% | 88.68% | 87.55% | 90.22% | 89.85% | 90.8% | 93.08% | 89.93% | 91.33% | 90.35% | 91.16% | 89.39% | 89.43% | 89.22% | 89.13% | 88.75% | 88.02% | 88.47% | 88.32% | 88.32% | 88.32% | 88.32% | 88.32% | 90.31% | 88.7% |
| Fee revenue per fee earner, annualised | FINANCE AND PERFORMANCE | fees x 12 / fee earners | 191,681.685 | 247,313.9467 | 235,182.672 | 249,376.356 | 218,686.464 | 282,723.024 | 187,783.248 | 145,961.28 | 265,684.3153 | 221,569.5122 | 229,826.3323 | 282,986.8902 | 244,627.643 | 269,219.6525 | 222,166.0641 | 225,669.6177 | 164,030.5886 | 212,161.988 | 202,475.2015 | 172,980.7592 | 200,203.1116 | 182,423.0063 | 190,850.6619 | 206,623.3762 | 229,897.9771 | 207,785.9725 |
| Leverage: fee earners per partner | FINANCE AND PERFORMANCE | 7 | 8 | 9 | 9 | 9 | 9 | 9 | 9 | 8.9042 | 8.8094 | 8.7158 | 8.719 | 9.7211 | 9.7096 | 9.6972 | 9.685 | 9.6854 | 9.6857 | 9.6859 | 9.6859 | 10.6859 | 10.6734 | 10.661 | 10.6488 | 8.719 | 10.6488 | |
| Fee revenue | DIGITAL AND ERP | Engagements | 150,112.6 | 136,557.58 | 199,053.67 | 131,754.7 | 139,717.95 | 160,149.56 | 215,467.73 | 158,214.09 | 242,014.3312 | 237,848.3314 | 222,502.2585 | 228,480.2026 | 202,069.9158 | 197,634.5415 | 212,009.301 | 207,969.2047 | 158,425.14 | 210,831.1222 | 204,103.8631 | 178,731.0958 | 210,727.949 | 191,972.8416 | 200,799.1365 | 217,348.4936 | 2,221,873.0036 | 2,392,622.6048 |
| Travel rebilled | DIGITAL AND ERP | Engagements | 7,418 | 5,932.03 | 10,299.97 | 7,368.34 | 7,383.55 | 9,758.62 | 12,255.46 | 8,378.78 | 12,032.6265 | 11,591.6402 | 11,476.7778 | 11,780.4553 | 10,383.243 | 11,120.3687 | 11,929.237 | 11,776.4167 | 8,971.3642 | 12,952.5985 | 12,540.3504 | 10,981.3985 | 12,947.2959 | 11,794.9591 | 12,337.2538 | 13,354.0593 | 115,676.2498 | 141,088.5451 |
| REVENUE | DIGITAL AND ERP | 157,530.6 | 142,489.61 | 209,353.64 | 139,123.04 | 147,101.5 | 169,908.18 | 227,723.19 | 166,592.87 | 254,046.9577 | 249,439.9716 | 233,979.0362 | 240,260.6579 | 212,453.1587 | 208,754.9103 | 223,938.538 | 219,745.6214 | 167,396.5042 | 223,783.7208 | 216,644.2135 | 189,712.4942 | 223,675.2449 | 203,767.8006 | 213,136.3903 | 230,702.5529 | 2,337,549.2534 | 2,533,711.1499 | |
| Fee-earner salaries and employer social security | DIGITAL AND ERP | People | -92,277.04 | -92,637.81 | -92,183.41 | -91,872.08 | -98,325.66 | -98,660.41 | -90,137.48 | -90,128.14 | -95,922.2203 | -103,466.7094 | -102,613.1735 | -102,455.1422 | -106,730.9062 | -106,743.9424 | -106,746.9882 | -114,136.9637 | -114,075.1834 | -114,014.0735 | -113,953.5114 | -113,955.0412 | -113,956.0426 | -113,956.5262 | -113,956.5011 | -113,956.4889 | -1,150,679.2754 | -1,346,182.169 |
| Fee-earner bonus accrual | DIGITAL AND ERP | People | -7,711.9037 | -7,711.9037 | -7,711.9037 | -7,711.9037 | -7,978.1662 | -7,978.1662 | -7,547.5678 | -7,547.5678 | -9,440.4304 | -9,911.9417 | -9,854.5681 | -9,845.5831 | -10,233.8902 | -10,234.7004 | -10,234.8808 | -10,878.4917 | -10,873.1164 | -10,867.7952 | -10,862.5207 | -10,862.6539 | -10,862.7411 | -10,862.7832 | -10,862.781 | -10,862.78 | -100,951.6063 | -128,499.1346 |
| Subcontractors | DIGITAL AND ERP | Capacity | -42.7852 | -43.5377 | -2,126.7023 | -27.6534 | -44.7915 | -60.902 | -19,787.349 | -13,122.3104 | -33,704.5909 | -17,381.6224 | -4,899.1447 | -5,209.8686 | -4,751.5437 | -43.2544 | -42.0179 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -96,451.2579 | -4,836.816 |
| Engagement travel and expenses | DIGITAL AND ERP | Engagements | -8,357.12 | -7,085.61 | -11,397.16 | -7,368.34 | -7,383.55 | -9,758.62 | -13,326.71 | -9,534.2 | -13,574.0265 | -13,087.3821 | -12,956.2616 | -13,300.5843 | -11,722.9075 | -11,752.9491 | -12,607.8232 | -12,485.6735 | -9,511.9329 | -12,952.5985 | -12,540.3504 | -10,981.3985 | -12,947.2959 | -11,794.9591 | -12,337.2538 | -13,354.0593 | -127,129.5646 | -144,989.2016 |
| CONTRIBUTION | DIGITAL AND ERP | 49,141.751 | 35,010.7486 | 95,934.464 | 32,143.0629 | 33,369.3323 | 53,450.0818 | 96,924.0832 | 46,260.6518 | 101,405.6896 | 105,592.316 | 103,655.8883 | 109,449.4797 | 79,013.9112 | 79,980.064 | 94,306.8279 | 82,244.4925 | 32,936.2715 | 85,949.2535 | 79,287.831 | 53,913.4006 | 85,909.1653 | 67,153.5321 | 75,979.8544 | 92,529.2247 | 862,337.5492 | 909,203.8287 | |
| Contribution % of revenue | DIGITAL AND ERP | 31.2% | 24.57% | 45.82% | 23.1% | 22.68% | 31.46% | 42.56% | 27.77% | 39.92% | 42.33% | 44.3% | 45.55% | 37.19% | 38.31% | 42.11% | 37.43% | 19.68% | 38.41% | 36.6% | 28.42% | 38.41% | 32.96% | 35.65% | 40.11% | 36.89% | 35.88% | |
| Central costs allocated (revenue share) | DIGITAL AND ERP | PL operating costs x revenue share | -45,804.4926 | -45,274.8778 | -47,772.7549 | -35,391.2718 | -37,249.4108 | -32,991.3237 | -100,310.2339 | -45,200.9234 | -48,816.5449 | -57,826.2941 | -47,783.8746 | -45,720.1374 | -55,333.3534 | -43,255.5128 | -46,745.4571 | -51,093.7089 | -46,672.9891 | -46,517.744 | -48,007.3852 | -48,823.9252 | -48,168.9388 | -47,485.3867 | -47,542.3337 | -47,691.0387 | -590,142.1399 | -577,337.7735 |
| PRACTICE PROFIT AFTER ALLOCATION | DIGITAL AND ERP | 3,337.2584 | -10,264.1292 | 48,161.7091 | -3,248.2089 | -3,880.0785 | 20,458.7581 | -3,386.1507 | 1,059.7284 | 52,589.1447 | 47,766.0218 | 55,872.0137 | 63,729.3423 | 23,680.5577 | 36,724.5512 | 47,561.3708 | 31,150.7837 | -13,736.7176 | 39,431.5096 | 31,280.4458 | 5,089.4754 | 37,740.2264 | 19,668.1454 | 28,437.5207 | 44,838.186 | 272,195.4093 | 331,866.0552 | |
| Chargeable hours (own + subcontractors) | DIGITAL AND ERP | Capacity | 836.7 | 746.7 | 1,067.9 | 725.5 | 757.3 | 888.9 | 1,172.4 | 871.8 | 1,361.1237 | 1,312.5937 | 1,245.3024 | 1,278.4578 | 1,093.9844 | 1,073.7005 | 1,151.7979 | 1,125.4761 | 857.4268 | 1,143.2126 | 1,106.827 | 969.232 | 1,142.7446 | 1,041.0379 | 1,088.9015 | 1,178.646 | 12,264.6776 | 12,972.9874 |
| Utilisation of own staff | DIGITAL AND ERP | Capacity | 68.33% | 62.83% | 77.64% | 61.05% | 67.11% | 61.36% | 71.77% | 69.74% | 72% | 73.99% | 77.36% | 77.36% | 77.34% | 76.1% | 76.1% | 67.08% | 67.09% | 66.06% | 66.07% | 66.07% | 66.07% | 66.07% | 66.07% | 66.07% | 70.5% | 68.6% |
| Realisation (fee revenue / standard value) | DIGITAL AND ERP | Engagements | 87.63% | 89.31% | 91.66% | 89.61% | 90.9% | 88.87% | 90.41% | 89.28% | 87.84% | 89.52% | 89.33% | 89.33% | 88.77% | 88.65% | 88.65% | 88.44% | 88.44% | 88.32% | 88.32% | 88.32% | 88.32% | 88.32% | 88.32% | 88.32% | 89.45% | 88.43% |
| Fee revenue per fee earner, annualised | DIGITAL AND ERP | fees x 12 / fee earners | 200,150.1333 | 182,076.7733 | 265,404.8933 | 175,672.9333 | 167,661.54 | 192,179.472 | 287,290.3067 | 210,952.12 | 292,857.6781 | 263,744.2634 | 249,175.2721 | 256,390.3377 | 226,964.3658 | 221,948.7942 | 238,083.5649 | 220,152.9529 | 167,786.9341 | 223,395.7558 | 216,369.3675 | 189,469.5838 | 223,387.1272 | 203,504.5688 | 212,861.0972 | 230,404.5923 | 228,629.6436 | 214,527.392 |
| Leverage: fee earners per partner | DIGITAL AND ERP | 8 | 8 | 8 | 8 | 9 | 9 | 8 | 8 | 8.9167 | 9.8218 | 9.7155 | 9.6937 | 9.6838 | 9.6854 | 9.6858 | 10.3359 | 10.3305 | 10.3251 | 10.3197 | 10.3199 | 10.32 | 10.32 | 10.32 | 10.32 | 9.6937 | 10.32 | |
| Revenue | FIRM | sum of practices | 479,492.6 | 525,340.41 | 659,078.81 | 568,656.44 | 589,387.68 | 744,508.54 | 626,899.04 | 510,901.62 | 779,210.2277 | 707,517.8678 | 709,361.2366 | 763,339.3203 | 698,289.2724 | 724,370.0584 | 718,015.4576 | 717,170.6407 | 539,393.1776 | 716,001.9926 | 680,780.5742 | 583,680.6934 | 717,140.2516 | 646,183.2126 | 671,458.2703 | 726,433.9724 | 7,663,693.7924 | 8,138,917.5737 |
| Contribution | FIRM | sum of practices | 123,040.1853 | 147,416.0953 | 274,029.8728 | 186,125.8213 | 177,603.6988 | 305,363.9688 | 224,462.8688 | 124,177.0988 | 332,657.2473 | 283,872.6218 | 304,507.0984 | 343,473.6946 | 251,019.1396 | 275,271.3925 | 283,984.4824 | 276,016.2125 | 109,362.1043 | 276,218.9554 | 244,038.397 | 154,344.1121 | 265,459.0778 | 200,111.3922 | 223,982.7153 | 275,914.3047 | 2,826,730.2722 | 2,835,722.2858 |
| Central costs allocated | FIRM | sum of practices | -139,419.9936 | -166,922.5067 | -150,396.2886 | -144,659.5374 | -149,246.2267 | -144,562.3292 | -276,143.9858 | -138,620.7283 | -149,729.6066 | -164,019.9687 | -144,867.8005 | -145,258.8157 | -181,869.2052 | -150,094.665 | -149,880.2353 | -166,751.4815 | -150,391.9811 | -148,834.7644 | -150,857.9192 | -150,214.5794 | -154,437.6756 | -150,584.438 | -149,775.8928 | -150,169.0823 | -1,913,847.7877 | -1,853,861.9197 |
| PRACTICE PROFIT AFTER ALLOCATION | FIRM | sum of practices | -16,379.8083 | -19,506.4113 | 123,633.5843 | 41,466.2839 | 28,357.4721 | 160,801.6396 | -51,681.117 | -14,443.6295 | 182,927.6407 | 119,852.6531 | 159,639.2979 | 198,214.879 | 69,149.9344 | 125,176.7275 | 134,104.2471 | 109,264.7311 | -41,029.8768 | 127,384.191 | 93,180.4778 | 4,129.5327 | 111,021.4022 | 49,526.9542 | 74,206.8225 | 125,745.2224 | 912,882.4844 | 981,860.3661 |
| Check: practice revenue less P&L revenue (must be zero) | FIRM | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Check: contributions less P&L gross profit (must be zero) | FIRM | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Check: practice profits less EBITDA (must be zero) | FIRM | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Hours recorded on engagements | FROM TIME RECORDED TO FEE REVENUE | Engagements | 2,518.7 | 2,774.8 | 3,591.3 | 3,102.8 | 3,143.9 | 3,918.4 | 3,342.7 | 2,659.5 | 4,170.757 | 3,685.4967 | 3,720.4131 | 4,012.17 | 3,567.1324 | 3,704.0857 | 3,649.5998 | 3,639.7055 | 2,738.2527 | 3,650.3882 | 3,469.4935 | 2,982.8427 | 3,717.2895 | 3,341.909 | 3,471.455 | 3,755.0434 | 40,640.9368 | 41,687.1974 |
| STANDARD VALUE AT THE RATE CARD | FROM TIME RECORDED TO FEE REVENUE | Engagements | 507,895.91 | 557,678.1 | 722,535.15 | 623,634.83 | 630,608.86 | 784,798.48 | 670,714.48 | 534,225.73 | 833,480.3263 | 737,954.1496 | 745,996.4497 | 799,206.0031 | 739,514.1175 | 767,306.4897 | 761,107.4247 | 760,655.0705 | 572,404.0658 | 763,134.9756 | 725,593.7967 | 624,070.9979 | 766,020.7193 | 688,855.9393 | 715,723.1488 | 774,331.2166 | 8,148,728.4688 | 8,658,717.9623 |
| Less: client rate discounts | FROM TIME RECORDED TO FEE REVENUE | standard - agreed | -36,664.0619 | -38,914.3021 | -48,876.6049 | -42,824.3518 | -42,279.717 | -52,285.7123 | -41,497.3095 | -31,799.7585 | -50,708.4606 | -44,312.8162 | -48,775.2932 | -51,189.3111 | -51,843.174 | -53,885.127 | -54,436.5298 | -55,959.5241 | -42,425.8923 | -58,184.6394 | -55,854.3419 | -49,529.6967 | -60,814.7886 | -54,683.1599 | -57,257.8519 | -61,946.4973 | -530,127.6991 | -656,821.223 |
| VALUE AT AGREED RATES | FROM TIME RECORDED TO FEE REVENUE | Engagements | 471,231.8481 | 518,763.7979 | 673,658.5451 | 580,810.4782 | 588,329.143 | 732,512.7677 | 629,217.1705 | 502,425.9715 | 782,771.8657 | 693,641.3334 | 697,221.1565 | 748,016.6921 | 687,670.9435 | 713,421.3628 | 706,670.8949 | 704,695.5464 | 529,978.1735 | 704,950.3362 | 669,739.4548 | 574,541.3011 | 705,205.9307 | 634,172.7794 | 658,465.2969 | 712,384.7193 | 7,618,600.7696 | 8,001,896.7393 |
| Less: time and materials written down at billing | FROM TIME RECORDED TO FEE REVENUE | agreed - revenue | -8,979.734 | -12,426.9034 | -8,049.9776 | -10,021.8374 | -9,087.7515 | -13,302.0041 | -23,979.1658 | -5,664.9627 | -14,609.3979 | -14,073.975 | -17,484.3272 | -18,970.5191 | -17,636.1772 | -18,319.3721 | -18,793.2152 | -22,532.6991 | -17,226.3511 | -23,931.9501 | -23,378.1014 | -20,756.822 | -25,585.1352 | -24,567.3186 | -26,338.6119 | -28,495.3888 | -156,650.5557 | -267,561.1426 |
| Less: fixed-fee overruns (written up where under budget) | FROM TIME RECORDED TO FEE REVENUE | agreed - revenue | -4,751.2533 | -1,558.7489 | -20,774.0565 | -12,724.2746 | -2,892.8145 | -4,788.7804 | -3,996.1436 | -4,028.3794 | -12,770.9527 | -5,809.7549 | -4,562.0889 | -5,289.7289 | -3,531.8895 | -3,687.9321 | -3,956.1454 | -2,725.3026 | -2,077.1225 | -1,955.9063 | -1,036.6379 | 0 | 0 | 0 | 0 | 0 | -83,946.9765 | -18,970.9363 |
| Less: value above fee caps | FROM TIME RECORDED TO FEE REVENUE | agreed - revenue | -0.0008 | -8,594.1256 | -17,858.611 | -17,759.3562 | -17,470.167 | -12,873.3132 | -11,030.1311 | -9,046.3894 | -21,168.5518 | -3,606.2482 | -1,989.9456 | -2,044.6145 | -9,511.8312 | -9,809.076 | -8,668.4952 | -5,495.687 | -4,188.6047 | -5,673.9255 | -5,495.687 | -4,812.4394 | -5,673.9255 | -1,179.0038 | 0 | 0 | -123,441.4544 | -60,508.675 |
| FEE REVENUE | FROM TIME RECORDED TO FEE REVENUE | Engagements | 457,500.86 | 496,184.02 | 626,975.9 | 540,305.01 | 558,878.41 | 701,548.67 | 590,211.73 | 483,686.24 | 734,222.9633 | 670,151.3554 | 673,184.7948 | 721,711.8296 | 656,991.0455 | 681,604.9825 | 675,253.0391 | 673,941.8578 | 506,486.0953 | 673,388.5543 | 639,829.0285 | 548,972.0397 | 673,946.8701 | 608,426.457 | 632,126.685 | 683,889.3305 | 7,254,561.7831 | 7,654,855.9854 |
| Check: standard value less discounts and write-downs less fee revenue (must be zero) | FROM TIME RECORDED TO FEE REVENUE | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
| Rate realisation (agreed / standard) | FROM TIME RECORDED TO FEE REVENUE | 92.78% | 93.02% | 93.24% | 93.13% | 93.3% | 93.34% | 93.81% | 94.05% | 93.92% | 94% | 93.46% | 93.59% | 92.99% | 92.98% | 92.85% | 92.64% | 92.59% | 92.38% | 92.3% | 92.06% | 92.06% | 92.06% | 92% | 92% | 93.49% | 92.41% | |
| Billing realisation (fee revenue / agreed) | FROM TIME RECORDED TO FEE REVENUE | 97.09% | 95.65% | 93.07% | 93.03% | 94.99% | 95.77% | 93.8% | 96.27% | 93.8% | 96.61% | 96.55% | 96.48% | 95.54% | 95.54% | 95.55% | 95.64% | 95.57% | 95.52% | 95.53% | 95.55% | 95.57% | 95.94% | 96% | 96% | 95.22% | 95.66% | |
| REALISATION TO FEE REVENUE (fee revenue / standard) | FROM TIME RECORDED TO FEE REVENUE | 90.08% | 88.97% | 86.77% | 86.64% | 88.63% | 89.39% | 88% | 90.54% | 88.09% | 90.81% | 90.24% | 90.3% | 88.84% | 88.83% | 88.72% | 88.6% | 88.48% | 88.24% | 88.18% | 87.97% | 87.98% | 88.32% | 88.32% | 88.32% | 89.03% | 88.41% | |
| Fee revenue per hour recorded | FROM TIME RECORDED TO FEE REVENUE | 181.6417 | 178.8179 | 174.5819 | 174.1347 | 177.766 | 179.0396 | 176.5674 | 181.8711 | 176.0407 | 181.8347 | 180.9436 | 179.8807 | 184.179 | 184.0144 | 185.0211 | 185.1638 | 184.9669 | 184.4704 | 184.4157 | 184.0432 | 181.3006 | 182.0596 | 182.0927 | 182.1255 | 178.5038 | 183.6261 | |
| Invoiced ex VAT (fees and expenses) | FROM REVENUE TO INVOICE TO CASH | Clients | 443,372.2 | 492,739.82 | 526,521.74 | 670,780.72 | 538,067.52 | 696,500.51 | 707,543.6 | 628,336.11 | 544,838.3186 | 704,419.2533 | 660,337.4575 | 728,573.4088 | 729,939.3575 | 732,263.3133 | 681,214.7705 | 695,090.6356 | 732,960.2765 | 530,389.3325 | 717,657.7918 | 665,543.5025 | 588,493.1327 | 687,111.3386 | 637,835.3236 | 671,458.2703 | 7,342,030.6582 | 8,069,957.0455 |
| Unbilled work (contract assets) | FROM REVENUE TO INVOICE TO CASH | Engagements | 416,046.58 | 439,546.84 | 560,306.13 | 470,979.52 | 497,583.64 | 572,638.86 | 469,393.58 | 375,257.74 | 584,166.3546 | 579,554.7214 | 627,286.1945 | 660,475.6213 | 639,335.2826 | 637,718.3656 | 654,730.7913 | 679,249.8052 | 490,281.6285 | 668,856.3576 | 631,979.1399 | 550,116.3308 | 678,763.4496 | 637,835.3236 | 671,458.2703 | 726,433.9724 | 660,475.6213 | 726,433.9724 |
| Invoiced ahead of the work (contract liabilities) | FROM REVENUE TO INVOICE TO CASH | Engagements | 44,115.87 | 35,015.54 | 23,217.76 | 36,015.43 | 11,299.39 | 38,346.58 | 15,745.86 | 39,044.51 | 13,581.2155 | 5,870.9677 | 4,578.6618 | 3,002.1771 | 13,511.9235 | 19,788.2614 | 0 | 2,439.0088 | 7,037.931 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,002.1771 | 0 |
| Invoiced incl. VAT | FROM REVENUE TO INVOICE TO CASH | Clients | 527,612.918 | 586,360.3858 | 614,792.8045 | 784,999.8755 | 628,833.6246 | 808,468.5436 | 829,091.7946 | 733,153.3777 | 623,532.1877 | 824,756.904 | 762,534.405 | 867,002.3565 | 860,943.5619 | 857,658.0724 | 796,481.0792 | 811,963.2134 | 856,341.3225 | 619,059.0985 | 845,770.3866 | 784,013.3055 | 700,306.828 | 817,662.493 | 759,024.0351 | 799,035.3416 | 8,591,139.1775 | 9,508,258.7377 |
| Collected | FROM REVENUE TO INVOICE TO CASH | Clients | 736,213.53 | 605,889.31 | 557,961.02 | 624,076.13 | 704,791.3 | 641,897.65 | 739,124.49 | 739,191.48 | 681,621.4689 | 676,773.7689 | 792,984.9057 | 819,249.8305 | 864,476.5539 | 855,459.0993 | 837,168.0576 | 809,728.9511 | 794,679.132 | 868,840.2421 | 690,920.5818 | 757,831.458 | 829,505.737 | 717,508.9196 | 820,579.5116 | 781,952.9074 | 8,319,774.884 | 9,628,651.1515 |
| Receivables, gross | FROM REVENUE TO INVOICE TO CASH | Receivables | 748,972.328 | 729,443.4038 | 786,275.1883 | 947,198.9338 | 871,241.2584 | 1,037,812.152 | 1,104,402.5266 | 1,098,364.4243 | 1,040,275.1431 | 1,188,258.2782 | 1,157,807.7774 | 1,205,560.3034 | 1,202,027.3114 | 1,204,226.2844 | 1,163,539.306 | 1,165,773.5682 | 1,227,435.7587 | 977,654.6152 | 1,132,504.42 | 1,158,686.2675 | 1,029,487.3585 | 1,129,640.9319 | 1,068,085.4554 | 1,085,167.8897 | 1,205,560.3034 | 1,085,167.8897 |
| Credit losses charged | FROM REVENUE TO INVOICE TO CASH | Receivables | -1,042.9984 | -97.6446 | 284.1589 | 804.6187 | -379.7884 | 832.8545 | 116,602.4196 | -30.1905 | -290.4464 | 739.9157 | -152.2525 | 238.7626 | -17.665 | 10.9949 | -203.4349 | 11.1713 | 308.311 | -1,248.9057 | 774.249 | 130.9092 | -645.9945 | 500.7679 | -307.7774 | 85.4122 | 117,509.4092 | -601.9621 |
| Collection realisation (1 - credit losses / invoiced ex VAT) | FROM REVENUE TO INVOICE TO CASH | 100.24% | 100.02% | 99.95% | 99.88% | 100.07% | 99.88% | 83.52% | 100% | 100.05% | 99.89% | 100.02% | 99.97% | 100% | 100% | 100.03% | 100% | 99.96% | 100.24% | 99.89% | 99.98% | 100.11% | 99.93% | 100.05% | 99.99% | 98.4% | 100.01% | |
| REALISATION FROM TIME RECORDED TO CASH (fee realisation x collection realisation) | FROM REVENUE TO INVOICE TO CASH | 90.29% | 88.99% | 86.73% | 86.53% | 88.69% | 89.29% | 73.5% | 90.54% | 88.14% | 90.72% | 90.26% | 90.27% | 88.84% | 88.83% | 88.75% | 88.6% | 88.45% | 88.45% | 88.08% | 87.95% | 88.08% | 88.26% | 88.36% | 88.31% | 87.6% | 88.41% | |
| Unbilled work days (contract assets / fee revenue of the last three months x days) | LOCK-UP | 28.1911 | 27.1927 | 31.9028 | 25.1987 | 26.52 | 28.9383 | 23.3348 | 19.4451 | 29.7233 | 28.2401 | 27.476 | 29.4249 | 28.6657 | 27.8573 | 29.2603 | 29.7682 | 24.3069 | 32.8328 | 31.9514 | 27.1781 | 33.5237 | 32.0425 | 31.9157 | 34.7279 | 29.4249 | 34.7279 | |
| Debtor days | LOCK-UP | Receivables | 44.006 | 38.6339 | 40.9337 | 42.4442 | 39.5116 | 42.4969 | 44.8311 | 42.6241 | 43.7855 | 50.1135 | 47.6567 | 45.1908 | 44.4037 | 41.9168 | 41.6362 | 42.072 | 45.815 | 38.8948 | 44.887 | 47.4018 | 40.6477 | 45.1467 | 42.686 | 42.0232 | 45.1908 | 42.0232 |
| LOCK-UP DAYS | LOCK-UP | 72.1971 | 65.8266 | 72.8365 | 67.6429 | 66.0315 | 71.4352 | 68.1659 | 62.0692 | 73.5088 | 78.3536 | 75.1327 | 74.6157 | 73.0694 | 69.7742 | 70.8965 | 71.8402 | 70.1219 | 71.7276 | 76.8384 | 74.5798 | 74.1714 | 77.1892 | 74.6018 | 76.7511 | 74.6157 | 76.7511 | |
| Lock-up value (receivables + contract assets - contract liabilities, gross) | LOCK-UP | 1,120,903.038 | 1,133,974.7038 | 1,323,363.5583 | 1,382,163.0238 | 1,357,525.5084 | 1,572,104.432 | 1,558,050.2466 | 1,434,577.6543 | 1,610,860.2822 | 1,761,942.0318 | 1,780,515.3101 | 1,863,033.7476 | 1,827,850.6706 | 1,822,156.3887 | 1,818,270.0973 | 1,842,584.3646 | 1,710,679.4561 | 1,646,510.9727 | 1,764,483.56 | 1,708,802.5983 | 1,708,250.8081 | 1,767,476.2555 | 1,739,543.7257 | 1,811,601.8621 | 1,863,033.7476 | 1,811,601.8621 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Signed engagements | FEE REVENUE BY SECURITY | Engagements | 457,500.86 | 496,184.02 | 626,975.9 | 540,305.01 | 558,878.41 | 701,548.67 | 590,211.73 | 483,686.24 | 734,222.9633 | 670,151.3554 | 574,750.8632 | 558,639.984 | 376,896.9615 | 356,276.6746 | 264,248.0871 | 42,933.6951 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,993,056.0059 | 1,040,355.4182 |
| Named pipeline (win-weighted) | FEE REVENUE BY SECURITY | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 64,563.9094 | 173,834.9637 | 212,579.0449 | 247,174.4742 | 328,434.3506 | 250,320.2348 | 283,619.5312 | 214,875.8284 | 136,870.7518 | 161,372.3062 | 111,248.247 | 96,687.4333 | 104,656.1778 | 64,563.9094 | 2,321,673.344 |
| New work not yet identified (gap to target utilisation x scenario share) | FEE REVENUE BY SECURITY | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 98,433.9316 | 98,507.9362 | 106,259.1203 | 112,749.263 | 163,830.4779 | 302,573.8121 | 256,165.8604 | 389,769.0231 | 424,953.2001 | 412,101.2879 | 512,574.5639 | 497,178.2099 | 535,439.2518 | 579,233.1527 | 196,941.8678 | 4,292,827.2232 |
| Hours of new work not yet identified | FEE REVENUE BY SECURITY | Capacity | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 551.1532 | 573.5432 | 579.8954 | 613.5758 | 874.7588 | 1,620.8719 | 1,376.8924 | 2,098.374 | 2,295.067 | 2,231.0146 | 2,830.8748 | 2,745.6038 | 2,956.4674 | 3,197.6118 | 1,124.6964 | 23,421.0078 |
| FEE REVENUE | FEE REVENUE BY SECURITY | 457,500.86 | 496,184.02 | 626,975.9 | 540,305.01 | 558,878.41 | 701,548.67 | 590,211.73 | 483,686.24 | 734,222.9633 | 670,151.3554 | 673,184.7948 | 721,711.8296 | 656,991.0455 | 681,604.9825 | 675,253.0391 | 673,941.8578 | 506,486.0953 | 673,388.5543 | 639,829.0285 | 548,972.0397 | 673,946.8701 | 608,426.457 | 632,126.685 | 683,889.3305 | 7,254,561.7831 | 7,654,855.9854 | |
| Share of fee revenue not yet won | FEE REVENUE BY SECURITY | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 14.62% | 22.6% | 42.63% | 47.73% | 60.87% | 93.63% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 3.6% | 86.41% | |
| Signed fees still to earn | BACKLOG | Engagements | 7,523,778.9333 | 7,030,993.5063 | 6,413,571.2655 | 5,878,353.2522 | 5,326,609.2001 | 4,631,958.8861 | 4,030,493.5614 | 3,549,359.2277 | 2,815,136.2645 | 2,144,984.909 | 1,570,234.0459 | 1,011,594.0619 | 663,458.4567 | 307,181.7821 | 42,933.6951 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,011,594.0619 | 0 |
| Pipeline fees still to earn (win-weighted) | BACKLOG | Engagements | 2,328,480.67 | 2,328,480.67 | 2,328,480.67 | 2,328,480.67 | 2,328,480.67 | 2,328,480.67 | 2,328,480.67 | 2,328,480.67 | 2,328,480.67 | 2,328,480.67 | 2,328,480.67 | 2,263,916.7606 | 2,147,838.3803 | 1,935,259.3354 | 1,688,084.8612 | 1,359,650.5106 | 1,109,330.2757 | 825,710.7445 | 610,834.9161 | 473,964.1643 | 312,591.8581 | 201,343.6111 | 104,656.1778 | 0 | 2,263,916.7606 | 0 |
| Months of fee revenue in hand (signed backlog / FY2026 average monthly fees) | BACKLOG | 12.4453 | 11.6302 | 10.6089 | 9.7236 | 8.8109 | 7.6619 | 6.667 | 5.8711 | 4.6566 | 3.5481 | 2.5974 | 1.6733 | 1.0974 | 0.5081 | 0.071 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.6733 | 0 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | GROWTH AND MARGIN | PL | 479,492.6 | 525,340.41 | 659,078.81 | 568,656.44 | 589,387.68 | 744,508.54 | 626,899.04 | 510,901.62 | 779,210.2277 | 707,517.8678 | 709,361.2366 | 763,339.3203 | 698,289.2724 | 724,370.0584 | 718,015.4576 | 717,170.6407 | 539,393.1776 | 716,001.9926 | 680,780.5742 | 583,680.6934 | 717,140.2516 | 646,183.2126 | 671,458.2703 | 726,433.9724 | 7,663,693.7924 | 8,138,917.5737 |
| Revenue growth vs same month prior year | GROWTH AND MARGIN | 45.63% | 37.89% | 8.94% | 26.12% | -8.48% | -3.83% | 8.59% | 14.25% | -7.97% | -8.67% | -5.34% | -4.83% | 6.2% | ||||||||||||||
| Gross margin % | GROWTH AND MARGIN | PL | 25.66% | 28.06% | 41.58% | 32.73% | 30.13% | 41.02% | 35.81% | 24.31% | 42.69% | 40.12% | 42.93% | 45% | 35.95% | 38% | 39.55% | 38.49% | 20.28% | 38.58% | 35.85% | 26.44% | 37.02% | 30.97% | 33.36% | 37.98% | 36.88% | 34.84% |
| EBITDA % of revenue | GROWTH AND MARGIN | PL | -3.42% | -3.71% | 18.76% | 7.29% | 4.81% | 21.6% | -8.24% | -2.83% | 23.48% | 16.94% | 22.5% | 25.97% | 9.9% | 17.28% | 18.68% | 15.24% | -7.61% | 17.79% | 13.69% | 0.71% | 15.48% | 7.66% | 11.05% | 17.31% | 11.91% | 12.06% |
| People cost % of revenue | GROWTH AND MARGIN | PL | 82.52% | 78% | 62.21% | 72.98% | 74.95% | 60.91% | 67.84% | 81.97% | 59.09% | 62.91% | 60.57% | 57.77% | 67.73% | 65.29% | 63.72% | 64.89% | 86.27% | 64.98% | 68.33% | 79.7% | 66.8% | 74.11% | 71.29% | 65.88% | 67.15% | 69.36% |
| EBITDA | GROWTH AND MARGIN | PL | -16,379.8083 | -19,506.4113 | 123,633.5843 | 41,466.2839 | 28,357.4721 | 160,801.6396 | -51,681.117 | -14,443.6295 | 182,927.6407 | 119,852.6531 | 159,639.2979 | 198,214.879 | 69,149.9344 | 125,176.7275 | 134,104.2471 | 109,264.7311 | -41,029.8768 | 127,384.191 | 93,180.4778 | 4,129.5327 | 111,021.4022 | 49,526.9542 | 74,206.8225 | 125,745.2224 | 912,882.4844 | 981,860.3661 |
| Fee revenue per fee earner, annualised | GROWTH AND MARGIN | PL | 183,000.344 | 192,071.2335 | 235,115.9625 | 209,150.3265 | 209,579.4037 | 263,080.7512 | 221,329.3987 | 181,382.34 | 261,509.0445 | 234,033.3405 | 237,431.9789 | 254,744.5507 | 222,128.5934 | 230,530.9715 | 228,486.5028 | 224,039.3952 | 168,394.7392 | 223,916.9514 | 212,788.0188 | 182,571.0816 | 212,362.4906 | 191,842.5631 | 199,444.854 | 215,915.1013 | 223,535.7229 | 209,368.4386 |
| Utilisation of own fee earners | UTILISATION, REALISATION AND LEVERAGE | Capacity | 59.61% | 64.57% | 73.32% | 71.42% | 76.64% | 74.21% | 62.67% | 64.54% | 73.65% | 69.21% | 73.25% | 74.79% | 74.33% | 74.77% | 71.66% | 67.2% | 66.34% | 65.29% | 64.08% | 62.91% | 63.05% | 62.26% | 61.88% | 61.87% | 69.96% | 66.03% |
| Target utilisation (weighted) | UTILISATION, REALISATION AND LEVERAGE | Capacity | 73.64% | 73.68% | 73.94% | 73.68% | 73.94% | 73.94% | 73.94% | 73.94% | 74.36% | 74.52% | 74.47% | 74.46% | 74.68% | 74.68% | 74.68% | 74.68% | 74.68% | 74.68% | 74.68% | 74.68% | 75.06% | 75.05% | 75.05% | 75.04% | 74.07% | 74.81% |
| Utilisation: partner | UTILISATION, REALISATION AND LEVERAGE | Capacity | 22.54% | 25.95% | 31.53% | 30.69% | 35.69% | 34.35% | 29.87% | 31.58% | 37.72% | 35.09% | 37.94% | 38.58% | 39.08% | 39.74% | 36.93% | 35.32% | 34.92% | 34.31% | 33.74% | 33.19% | 33.19% | 32.8% | 32.61% | 32.61% | 32.73% | 34.78% |
| Utilisation: director | UTILISATION, REALISATION AND LEVERAGE | Capacity | 39.88% | 45.38% | 52.72% | 51.52% | 60.73% | 58.77% | 47.82% | 49.34% | 60.94% | 56.41% | 57.77% | 58.29% | 58.74% | 60.04% | 56.59% | 53.92% | 53.23% | 52.34% | 51.36% | 50.43% | 50.43% | 49.76% | 49.43% | 49.43% | 53.36% | 52.84% |
| Utilisation: manager | UTILISATION, REALISATION AND LEVERAGE | Capacity | 63.49% | 65.21% | 73.2% | 69.08% | 82.7% | 78.83% | 62.26% | 63.11% | 73.9% | 68.41% | 76.14% | 77.59% | 77.85% | 78.37% | 73.41% | 66.98% | 66.27% | 65.4% | 64.39% | 63.43% | 63.43% | 62.74% | 62.4% | 62.4% | 71.2% | 66.87% |
| Utilisation: senior consultant | UTILISATION, REALISATION AND LEVERAGE | Capacity | 66.69% | 73.96% | 83.92% | 83.96% | 88.98% | 86.13% | 69.88% | 72.73% | 87.49% | 80.8% | 82.57% | 84.96% | 81.99% | 82.98% | 80.12% | 74.54% | 73.56% | 72.39% | 71.01% | 69.68% | 69.68% | 68.73% | 68.27% | 68.27% | 80.1% | 73.25% |
| Utilisation: consultant | UTILISATION, REALISATION AND LEVERAGE | Capacity | 71.47% | 76.37% | 84.76% | 83.18% | 80.4% | 78.83% | 72.4% | 74.25% | 76.94% | 73.44% | 78.41% | 79.85% | 79.74% | 79.33% | 77.16% | 73.67% | 72.63% | 71.42% | 69.96% | 68.56% | 68.12% | 67.27% | 66.86% | 66.86% | 77.48% | 71.37% |
| Rate realisation | UTILISATION, REALISATION AND LEVERAGE | Time_to_Cash | 92.78% | 93.02% | 93.24% | 93.13% | 93.3% | 93.34% | 93.81% | 94.05% | 93.92% | 94% | 93.46% | 93.59% | 92.99% | 92.98% | 92.85% | 92.64% | 92.59% | 92.38% | 92.3% | 92.06% | 92.06% | 92.06% | 92% | 92% | 93.49% | 92.41% |
| Billing realisation | UTILISATION, REALISATION AND LEVERAGE | Time_to_Cash | 97.09% | 95.65% | 93.07% | 93.03% | 94.99% | 95.77% | 93.8% | 96.27% | 93.8% | 96.61% | 96.55% | 96.48% | 95.54% | 95.54% | 95.55% | 95.64% | 95.57% | 95.52% | 95.53% | 95.55% | 95.57% | 95.94% | 96% | 96% | 95.22% | 95.66% |
| Realisation to fee revenue | UTILISATION, REALISATION AND LEVERAGE | Time_to_Cash | 90.08% | 88.97% | 86.77% | 86.64% | 88.63% | 89.39% | 88% | 90.54% | 88.09% | 90.81% | 90.24% | 90.3% | 88.84% | 88.83% | 88.72% | 88.6% | 88.48% | 88.24% | 88.18% | 87.97% | 87.98% | 88.32% | 88.32% | 88.32% | 89.03% | 88.41% |
| Subcontractor share of chargeable hours | UTILISATION, REALISATION AND LEVERAGE | Capacity | 1.83% | 3.24% | 0.74% | 4.29% | 10.63% | 10.88% | 4.95% | 4.1% | 7.74% | 3.63% | 1.03% | 3.79% | 4% | 4.13% | 0.01% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 4.87% | 0.71% |
| Leverage: fee earners per partner | UTILISATION, REALISATION AND LEVERAGE | Capacity | 6.75 | 7 | 7.25 | 7 | 7.25 | 7.25 | 7.25 | 7.25 | 7.6729 | 7.8405 | 7.7558 | 7.7492 | 8.1231 | 8.12 | 8.116 | 8.2744 | 8.2732 | 8.2719 | 8.2707 | 8.2707 | 8.7707 | 8.7645 | 8.7583 | 8.7522 | 7.7492 | 8.7522 |
| Headcount | UTILISATION, REALISATION AND LEVERAGE | People | 38 | 39 | 40 | 39 | 40 | 40 | 40 | 40 | 41.6917 | 42.3618 | 42.0233 | 41.997 | 43.4925 | 43.4801 | 43.464 | 44.0977 | 44.0928 | 44.0878 | 44.0826 | 44.0827 | 46.0828 | 46.0579 | 46.0332 | 46.0088 | 41.997 | 46.0088 |
| Unbilled work days | LOCK-UP, CASH AND CLIENTS | Time_to_Cash | 28.1911 | 27.1927 | 31.9028 | 25.1987 | 26.52 | 28.9383 | 23.3348 | 19.4451 | 29.7233 | 28.2401 | 27.476 | 29.4249 | 28.6657 | 27.8573 | 29.2603 | 29.7682 | 24.3069 | 32.8328 | 31.9514 | 27.1781 | 33.5237 | 32.0425 | 31.9157 | 34.7279 | 29.4249 | 34.7279 |
| Debtor days | LOCK-UP, CASH AND CLIENTS | Time_to_Cash | 44.006 | 38.6339 | 40.9337 | 42.4442 | 39.5116 | 42.4969 | 44.8311 | 42.6241 | 43.7855 | 50.1135 | 47.6567 | 45.1908 | 44.4037 | 41.9168 | 41.6362 | 42.072 | 45.815 | 38.8948 | 44.887 | 47.4018 | 40.6477 | 45.1467 | 42.686 | 42.0232 | 45.1908 | 42.0232 |
| Lock-up days | LOCK-UP, CASH AND CLIENTS | Time_to_Cash | 72.1971 | 65.8266 | 72.8365 | 67.6429 | 66.0315 | 71.4352 | 68.1659 | 62.0692 | 73.5088 | 78.3536 | 75.1327 | 74.6157 | 73.0694 | 69.7742 | 70.8965 | 71.8402 | 70.1219 | 71.7276 | 76.8384 | 74.5798 | 74.1714 | 77.1892 | 74.6018 | 76.7511 | 74.6157 | 76.7511 |
| Cash at bank | LOCK-UP, CASH AND CLIENTS | BS | 1,577,178.874 | 1,525,510.8732 | 1,178,074.1381 | 1,074,424.9785 | 1,135,132.3232 | 621,616.852 | 649,515.3451 | 710,950.8223 | 721,565.8132 | 703,862.9423 | 829,790.8941 | 967,669.9383 | 1,140,945.8019 | 1,233,390.6097 | 1,118,035.4653 | 1,111,194.6584 | 1,190,277.9704 | 1,041,298.1212 | 1,048,763.5107 | 1,130,109.5352 | 1,225,897.9482 | 1,252,253.1621 | 1,361,905.7495 | 1,412,060.209 | 967,669.9383 | 1,412,060.209 |
| Cash headroom over the minimum buffer | LOCK-UP, CASH AND CLIENTS | 977,178.874 | 925,510.8732 | 578,074.1381 | 474,424.9785 | 535,132.3232 | 21,616.852 | 49,515.3451 | 110,950.8223 | 121,565.8132 | 103,862.9423 | 229,790.8941 | 367,669.9383 | 540,945.8019 | 633,390.6097 | 518,035.4653 | 511,194.6584 | 590,277.9704 | 441,298.1212 | 448,763.5107 | 530,109.5352 | 625,897.9482 | 652,253.1621 | 761,905.7495 | 812,060.209 | 367,669.9383 | 812,060.209 | |
| Operating cash flow, trailing three months | LOCK-UP, CASH AND CLIENTS | CF | 134,445.874 | 88,744.8732 | -249,324.8619 | -480,852.8955 | -366,177.55 | -85,256.2861 | 47,791.3667 | 45,919.499 | 125,249.9612 | 80,748.5972 | 146,341.0718 | 268,805.1251 | 461,061.8596 | 427,656.7157 | 174,500.527 | -7,656.1435 | -21,017.6393 | 262,679.8665 | 275,426.0629 | 277,688.7754 | 209,934.827 | 228,824.6513 | 257,131.2143 | 206,697.2608 | ||
| Largest client share of revenue | LOCK-UP, CASH AND CLIENTS | Clients | 28.48% | 22.67% | 22.58% | 18.92% | 20.33% | 18.35% | 24.8% | 22.04% | 32% | 33.95% | 33.5% | 31.98% | 30.8% | 30.62% | 33.13% | 14.53% | 14.73% | 15.03% | 15.31% | 15.63% | 15% | 15.17% | 15.27% | 15.28% | 25.8% | 19.21% |
| Share of fee revenue not yet won | LOCK-UP, CASH AND CLIENTS | Pipeline | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 14.62% | 22.6% | 42.63% | 47.73% | 60.87% | 93.63% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 3.6% | 86.41% |
| Signed fees still to earn | LOCK-UP, CASH AND CLIENTS | Pipeline | 7,523,778.9333 | 7,030,993.5063 | 6,413,571.2655 | 5,878,353.2522 | 5,326,609.2001 | 4,631,958.8861 | 4,030,493.5614 | 3,549,359.2277 | 2,815,136.2645 | 2,144,984.909 | 1,570,234.0459 | 1,011,594.0619 | 663,458.4567 | 307,181.7821 | 42,933.6951 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,011,594.0619 | 0 |
| Code | Client (fictional) | Country | VAT class (DE = German VAT, EU = reverse charge, CH = outside the scope) | VAT rate on invoices | Client since | Sector | Days to collect (from invoicing) | Days to collect incl. scenario slip | Receivable at 31-Dec-25 (incl. VAT) |
|---|---|---|---|---|---|---|---|---|---|
| EBE | Eberstal Medizintechnik AG | Germany | DE | 0.19 | 2,022 | Medical technology | 45 | 45 | 276,656.23 |
| NOR | Norlach Antriebstechnik GmbH | Germany | DE | 0.19 | 2,019 | Automotive drive technology (Tier 1 supplier) | 60 | 60 | 229,971.32 |
| WIT | Wittenfels Holding GmbH | Germany | DE | 0.19 | 2,023 | Private equity owned industrial group | 30 | 30 | 157,568.91 |
| RIN | Rindelmann Maschinenbau GmbH | Germany | DE | 0.19 | 2,021 | Special machinery | 30 | 30 | 90,554.26 |
| ZOR | Zorneck Logistik GmbH | Germany | DE | 0.19 | 2,024 | Contract logistics | 30 | 30 | 37,909.1 |
| ULM | Ulmhardt Verpackungen GmbH | Germany | DE | 0.19 | 2,026 | Packaging | 45 | 45 | 0 |
| SAU | Sauerbeck Lebensmittel GmbH | Germany | DE | 0.19 | 2,025 | Food manufacturing | 30 | 30 | 66,721.47 |
| VAR | Varnholt Chemie GmbH | Germany | DE | 0.19 | 2,024 | Specialty chemicals | 45 | 45 | 98,191.65 |
| TEG | Teggwerk Elektronik GmbH | Germany | DE | 0.19 | 2,026 | Electronics manufacturing | 30 | 30 | 0 |
| PEL | Pelzhoff Kunststofftechnik GmbH | Germany | DE | 0.19 | 2,025 | Automotive plastic parts; insolvency application Jul-26 | 45 | 45 | 0 |
| STE | Stelzhof Industrie AG | Austria | EU | 0 | 2,026 | Industrial components | 30 | 30 | 0 |
| SOR | Sornegg Präzision AG | Switzerland | CH | 0 | 2,026 | Precision parts | 30 | 30 | 0 |
| MER | Merzbach Fenster GmbH | Germany | DE | 0.19 | Windows and doors (prospect) | 30 | 30 | 0 | |
| NEW | New work not yet identified (new clients and extensions) | Germany | DE | 0.19 | Fills the gap to target utilisation by grade (scenario share) | 35 | 35 | 0 |
| Code | Client | Practice | Engagement | Fee type (FF fixed fee, TM time and materials, CAP capped) | Status at last actual | Staffing profile | Start (month) | Planned completion (month) | Fee (FF), cap (CAP) or estimated value (TM), EUR | Budget hours (FF, CAP) or planned hours (TM) | Discount to the rate card (TM, CAP input; FF implied) | Write-down at billing, base (TM) | Travel cost per hour worked (EUR) | Travel rebilled at cost (1 = yes) | Win % Base | Win % Downside | Win % Upside | Win % selected | Hours to date at 31-Dec-25 | Fee revenue to date at 31-Dec-25 | Fees invoiced to date at 31-Dec-25 | Value at agreed rates to date at 31-Dec-25 | Contract position at 31-Dec-25 (+ unbilled / - billed ahead) | Mix: partner | Mix: director | Mix: manager | Mix: senior consultant | Mix: consultant | Blended rate card FY2026 (EUR per hour) | Agreed rate per hour FY2026 (TM, CAP) or fee per budget hour (FF) | Start delay (months, scenario) | Start month no. (effective) | Completion month no. (effective) | Interim milestone month no. | Hours to date at last actual | Estimate to complete at last actual (hours, weighted) | Overrun applied | Forecast hours at completion | First forecast month no. | Available hours per FTE, remaining months | Fee or cap, probability-weighted | Value at agreed rates at completion (CAP) | Write-down YTD actual (TM) | Write-down forecast (TM) | Fee revenue to date at last actual | Fees invoiced to date at last actual |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| E-2501 | EBE | DIG | S/4HANA programme management office | TM | In progress | PMO | 2025-06-30 | 2027-03-31 | 2,790,000 | 15,296 | 0.08 | 0.03 | 11 | 1 | 100% | 100% | 100% | 100% | 5,047.2 | 922,007.88 | 790,951.59 | 0 | 138,206.08 | 0.03 | 0.06 | 0.27 | 0.4 | 0.24 | 204.4 | 188.048 | 0 | -6 | 15 | 5 | 10,378.1 | 4,984 | 0 | 15,362.1 | 9 | 996.8 | 2,790,000 | n/a | 0.0262 | 0.0362 | 1,898,169.92 | 1,792,589.08 |
| E-2502 | NOR | OPS | Plant footprint and lean programme, phase 2 | CAP | In progress | IMP | 2025-09-30 | 2026-09-30 | 560,000 | 3,040 | 0.08 | 0 | 16 | 1 | 100% | 100% | 100% | 100% | 958.4 | 173,435.9 | 129,389.26 | 173,435.9 | 48,417.8 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 180.964 | 0 | -3 | 9 | 3 | 3,271 | 369 | 0.05 | 3,658.45 | 9 | 152.8 | 560,000 | 662,047.7482 | n/a | 0 | 503,230.77 | 537,698.34 |
| E-2503 | WIT | FIN | Finance function transformation | TM | Completed | PMO | 2025-09-30 | 2026-06-30 | 949,000 | 5,149 | 0.08 | 0.02 | 9 | 1 | 100% | 100% | 100% | 100% | 2,135.7 | 392,737.29 | 294,425.63 | 0 | 103,005.97 | 0.03 | 0.06 | 0.27 | 0.4 | 0.24 | 204.4 | 188.048 | 0 | -3 | 6 | 2 | 5,053.1 | 0 | 0 | 5,053.1 | 9 | 0 | 949,000 | n/a | 0.0217 | 0.0317 | 929,458.53 | 929,458.53 |
| E-2504 | RIN | OPS | Procurement cost programme | FF | Completed | DIA | 2025-11-30 | 2026-05-31 | 290,000 | 1,480 | 0.0516 | 0 | 12 | 0 | 100% | 100% | 100% | 100% | 434.6 | 85,158.11 | 87,000 | 0 | -1,841.89 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 195.9459 | 0 | -1 | 5 | 2 | 1,560 | 0 | 0 | 1,560 | 9 | 0 | 290,000 | n/a | n/a | 0 | 290,000 | 290,000 |
| E-2505 | ZOR | DIG | ERP selection | FF | Completed | DIA | 2025-11-30 | 2026-03-31 | 120,000 | 600 | 0.0319 | 0 | 8 | 0 | 100% | 100% | 100% | 100% | 251.4 | 50,280 | 36,000 | 0 | 14,280 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 200 | 0 | -1 | 3 | 1 | 640 | 0 | 0 | 640 | 9 | 0 | 120,000 | n/a | n/a | 0 | 120,000 | 120,000 |
| E-2506 | PEL | OPS | Restructuring support: operational measures | TM | Stopped | IMP | 2025-12-31 | 2026-07-31 | 252,000 | 1,499 | 0.1 | 0.05 | 14 | 1 | 100% | 100% | 100% | 100% | 187.5 | 31,342.95 | 0 | 0 | 33,742.35 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 177.03 | 0 | 0 | 7 | 4 | 1,399.7 | 0 | 0 | 1,399.7 | 9 | 0 | 252,000 | n/a | 0.1248 | 0.1348 | 219,163.31 | 219,163.31 |
| E-2601 | SAU | FIN | Cost reduction programme | FF | Completed | IMP | 2026-01-31 | 2026-06-30 | 240,000 | 1,300 | 0.0614 | 0 | 12 | 0 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 184.6154 | 0 | 1 | 6 | 4 | 1,450 | 0 | 0 | 1,450 | 9 | 0 | 240,000 | n/a | n/a | 0 | 240,000 | 240,000 |
| E-2602 | SOR | FIN | Carve-out finance readiness | TM | In progress | IMP | 2026-02-28 | 2026-10-31 | 523,000 | 2,854 | 0.05 | 0.02 | 22 | 1 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 186.865 | 0 | 2 | 10 | 6 | 2,189.7 | 685.7 | 0 | 2,875.4 | 9 | 300 | 523,000 | n/a | 0.0189 | 0.0289 | 401,464.96 | 349,902.64 |
| E-2603 | ZOR | OPS | Warehouse network redesign | FF | Completed | DIA | 2026-03-31 | 2026-08-31 | 210,000 | 1,070 | 0.05 | 0 | 10 | 0 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 196.2617 | 0 | 3 | 8 | 6 | 1,040 | 0 | 0 | 1,040 | 9 | 0 | 210,000 | n/a | n/a | 0 | 210,000 | 210,000 |
| E-2604 | VAR | DIG | Data and reporting platform | CAP | In progress | IMP | 2026-03-31 | 2026-10-31 | 260,000 | 1,380 | 0.06 | 0 | 8 | 1 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 184.898 | 0 | 3 | 10 | 7 | 1,061.2 | 388.8 | 0.05 | 1,469.44 | 9 | 300 | 260,000 | 271,696.5171 | n/a | 0 | 190,284.14 | 165,798.04 |
| E-2605 | VAR | FIN | Working capital programme | FF | In progress | DIA | 2026-04-30 | 2026-09-30 | 165,000 | 840 | 0.0492 | 0 | 10 | 0 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 196.4286 | 0 | 4 | 9 | 7 | 704.9 | 175.1 | 0.05 | 888.755 | 9 | 152.8 | 165,000 | n/a | n/a | 0 | 132,168.75 | 115,500 |
| E-2606 | ULM | OPS | Sales and operations planning implementation | TM | In progress | IMP | 2026-05-31 | 2026-12-31 | 673,000 | 3,714 | 0.05 | 0.03 | 14 | 1 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 186.865 | 0 | 5 | 12 | 9 | 1,709.2 | 1,955.7 | 0 | 3,664.9 | 9 | 595.2 | 673,000 | n/a | 0.0257 | 0.0357 | 311,168.67 | 235,565.85 |
| E-2607 | STE | OPS | Procurement excellence diagnostic | FF | In progress | DIA | 2026-06-30 | 2026-11-30 | 180,000 | 910 | 0.0426 | 0 | 20 | 0 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 197.8022 | 0 | 6 | 11 | 9 | 440.7 | 469.3 | 0.05 | 933.465 | 9 | 445.6 | 180,000 | n/a | n/a | 0 | 87,171.43 | 54,000 |
| E-2608 | WIT | FIN | Post-merger integration, first acquisition | CAP | In progress | IMP | 2026-07-31 | 2027-02-28 | 430,000 | 2,300 | 0.07 | 0 | 10 | 1 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 182.931 | 0 | 7 | 14 | 11 | 561.3 | 1,738.7 | 0.05 | 2,386.935 | 9 | 855.2 | 430,000 | 440,705.7237 | n/a | 0 | 102,679.17 | 57,019.59 |
| E-2609 | SAU | DIG | S/4HANA readiness assessment | FF | In progress | DIA | 2026-07-31 | 2026-09-30 | 90,000 | 440 | 0.0099 | 0 | 8 | 0 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 204.5455 | 0 | 7 | 9 | 8 | 286.5 | 183.5 | 0.05 | 479.175 | 9 | 152.8 | 90,000 | n/a | n/a | 0 | 54,861.7 | 63,000 |
| E-2610 | NOR | OPS | Supplier resilience diagnostic | FF | In progress | DIA | 2026-08-31 | 2026-10-31 | 95,000 | 480 | 0.042 | 0 | 12 | 0 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 197.9167 | 0 | 8 | 10 | 9 | 138.3 | 341.7 | 0.05 | 497.085 | 9 | 300 | 95,000 | n/a | n/a | 0 | 27,371.88 | 28,500 |
| E-2611 | TEG | OPS | Production ramp-up programme | TM | Completed | IMP | 2026-01-31 | 2026-06-30 | 393,000 | 2,191 | 0.06 | 0.03 | 12 | 1 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 184.898 | 0 | 1 | 6 | 4 | 2,183.2 | 0 | 0 | 2,183.2 | 9 | 0 | 393,000 | n/a | 0.0263 | 0.0363 | 393,059.74 | 393,059.74 |
| E-2612 | EBE | OPS | Operations excellence programme, two plants | CAP | Contracted | IMP | 2026-09-30 | 2027-03-31 | 400,000 | 2,100 | 0.06 | 0 | 15 | 1 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 184.898 | 0 | 9 | 15 | 12 | 0 | 2,100 | 0.05 | 2,205 | 9 | 996.8 | 400,000 | 414,270.4093 | n/a | 0 | 0 | 0 |
| E-2613 | TEG | FIN | Planning and reporting redesign | TM | Contracted | IMP | 2026-09-30 | 2027-02-28 | 373,000 | 2,077 | 0.06 | 0.03 | 10 | 1 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 184.898 | 0 | 9 | 14 | 12 | 0 | 2,077 | 0 | 2,077 | 9 | 855.2 | 373,000 | n/a | n/a | 0.04 | 0 | 0 |
| E-2614 | RIN | DIG | ERP selection and business case | FF | Contracted | DIA | 2026-10-31 | 2027-01-31 | 140,000 | 690 | 0.0179 | 0 | 8 | 0 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 202.8986 | 0 | 10 | 13 | 12 | 0 | 690 | 0.05 | 724.5 | 10 | 570.4 | 140,000 | n/a | n/a | 0 | 0 | 0 |
| E-2615 | ZOR | OPS | Transport procurement tender | FF | Contracted | DIA | 2026-10-31 | 2026-12-31 | 120,000 | 620 | 0.0632 | 0 | 10 | 0 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 193.5484 | 0 | 10 | 12 | 11 | 0 | 620 | 0.05 | 651 | 10 | 442.4 | 120,000 | n/a | n/a | 0 | 0 | 0 |
| E-2616 | WIT | FIN | Finance shared service centre design | TM | Contracted | IMP | 2026-11-30 | 2027-04-30 | 238,000 | 1,328 | 0.07 | 0.02 | 9 | 1 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 182.931 | 0 | 11 | 16 | 14 | 0 | 1,328 | 0 | 1,328 | 11 | 844.8 | 238,000 | n/a | n/a | 0.03 | 0 | 0 |
| E-2617 | EBE | DIG | Data migration and reporting for the S/4HANA go-live | TM | Contracted | IMP | 2026-09-30 | 2027-03-31 | 225,000 | 1,282 | 0.08 | 0.03 | 10 | 1 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 180.964 | 0 | 9 | 15 | 12 | 0 | 1,282 | 0 | 1,282 | 9 | 996.8 | 225,000 | n/a | n/a | 0.04 | 0 | 0 |
| P-01 | EBE | DIG | S/4HANA rollout wave 2 and hypercare | TM | Pipeline | PMO | 2027-04-30 | 2027-12-31 | 1,277,000 | 7,000 | 0.08 | 0.03 | 11 | 1 | 65% | 35% | 85% | 65% | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.06 | 0.27 | 0.4 | 0.24 | 204.4 | 188.048 | 0 | 16 | 24 | 20 | 0 | 4,550 | 0 | 4,550 | 16 | 1,286.4 | 830,050 | n/a | n/a | 0.04 | 0 | 0 |
| P-02 | NOR | OPS | Footprint programme phase 3 | CAP | Pipeline | IMP | 2027-01-31 | 2027-09-30 | 640,000 | 3,600 | 0.08 | 0 | 16 | 1 | 50% | 20% | 65% | 50% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 180.964 | 0 | 13 | 21 | 17 | 0 | 1,800 | 0.05 | 1,890 | 13 | 1,245.6 | 320,000 | 355,702.8384 | n/a | 0 | 0 | 0 |
| P-03 | WIT | FIN | Add-on acquisition: due diligence support and 100-day plan | FF | Pipeline | DIA | 2026-12-31 | 2027-03-31 | 175,000 | 870 | 0.0264 | 0 | 9 | 0 | 60% | 40% | 75% | 60% | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 201.1494 | 0 | 12 | 15 | 14 | 0 | 522 | 0.05 | 548.1 | 12 | 551.2 | 105,000 | n/a | n/a | 0 | 0 | 0 |
| P-04 | STE | OPS | Procurement excellence rollout, three sites | TM | Pipeline | IMP | 2027-01-31 | 2027-07-31 | 435,000 | 2,400 | 0.05 | 0.03 | 20 | 1 | 55% | 35% | 70% | 55% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 186.865 | 0 | 13 | 19 | 16 | 0 | 1,320 | 0 | 1,320 | 13 | 963.2 | 239,250 | n/a | n/a | 0.04 | 0 | 0 |
| P-05 | TEG | DIG | S/4HANA selection | FF | Pipeline | DIA | 2027-02-28 | 2027-05-31 | 150,000 | 740 | 0.0189 | 0 | 8 | 0 | 40% | 20% | 55% | 40% | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 202.7027 | 0 | 14 | 17 | 16 | 0 | 296 | 0.05 | 310.8 | 14 | 534.4 | 60,000 | n/a | n/a | 0 | 0 | 0 |
| P-06 | MER | FIN | Cost reduction programme | FF | Pipeline | IMP | 2027-01-31 | 2027-06-30 | 270,000 | 1,500 | 0.0849 | 0 | 12 | 0 | 35% | 20% | 50% | 35% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 180 | 0 | 13 | 18 | 16 | 0 | 525 | 0.05 | 551.25 | 13 | 815.2 | 94,500 | n/a | n/a | 0 | 0 | 0 |
| P-07 | SOR | FIN | Carve-out execution and exit from transitional services | TM | Pipeline | IMP | 2026-12-31 | 2027-05-31 | 330,000 | 1,800 | 0.05 | 0.02 | 22 | 1 | 60% | 40% | 75% | 60% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 186.865 | 0 | 12 | 17 | 15 | 0 | 1,080 | 0 | 1,080 | 12 | 812 | 198,000 | n/a | n/a | 0.03 | 0 | 0 |
| P-08 | ULM | OPS | S&OP extension: network and capacity planning | TM | Pipeline | IMP | 2027-01-31 | 2027-06-30 | 326,000 | 1,800 | 0.05 | 0.03 | 14 | 1 | 70% | 45% | 80% | 70% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 186.865 | 0 | 13 | 18 | 16 | 0 | 1,260 | 0 | 1,260 | 13 | 815.2 | 228,200 | n/a | n/a | 0.04 | 0 | 0 |
| P-09 | VAR | FIN | Procurement and cost programme | FF | Pipeline | IMP | 2027-02-28 | 2027-07-31 | 260,000 | 1,350 | 0.0209 | 0 | 10 | 0 | 45% | 25% | 60% | 45% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 192.5926 | 0 | 14 | 19 | 17 | 0 | 607.5 | 0.05 | 637.875 | 14 | 835.2 | 117,000 | n/a | n/a | 0 | 0 | 0 |
| P-10 | ZOR | OPS | Network rollout: two new warehouses | CAP | Pipeline | IMP | 2027-03-31 | 2027-10-31 | 380,000 | 2,000 | 0.06 | 0 | 10 | 1 | 40% | 20% | 55% | 40% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 184.898 | 0 | 15 | 22 | 19 | 0 | 800 | 0.05 | 840 | 15 | 1,124.8 | 152,000 | 161,526.8928 | n/a | 0 | 0 | 0 |
| Code | Client | Practice | Fee type | Status | Fee or cap (TM: estimate) | Budget hours | Hours to date | Estimate to complete | Hours at completion | Hours over / (under) budget | Over / (under) % | Standard value to date | Fee revenue to date | Realisation to date | Fee revenue at completion | Standard value at completion | Realisation at completion | Margin at standard cost to date | Margin % | Invoiced to date | Contract position at last actual | Flag |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| E-2501 | EBE | DIG | TM | In progress | 2,790,000 | 15,296 | 10,378.1 | 4,984 | 15,362.1 | 66.1 | 0.43% | 2,121,283.64 | 1,898,169.92 | 0.8948 | 2,815,994.0965 | 3,156,430.648 | 0.8921 | 862,484.207 | 45.44% | 1,792,589.08 | 112,612.96 | On budget |
| E-2502 | NOR | OPS | CAP | In progress | 560,000 | 3,040 | 3,271 | 369 | 3,658.45 | 618.45 | 20.34% | 643,405.7 | 503,230.77 | 0.7821 | 560,000 | 719,617.115 | 0.7782 | 178,241.0365 | 35.42% | 537,698.34 | -29,778.09 | Forecast above the cap |
| E-2503 | WIT | FIN | TM | Completed | 949,000 | 5,149 | 5,053.1 | 0 | 5,053.1 | -95.9 | -1.86% | 1,032,853.64 | 929,458.53 | 0.8999 | 929,458.53 | 1,032,853.64 | 0.8999 | 425,182.846 | 45.75% | 929,458.53 | 0 | Completed |
| E-2504 | RIN | OPS | FF | Completed | 290,000 | 1,480 | 1,560 | 0 | 1,560 | 80 | 5.41% | 322,296 | 290,000 | 0.8998 | 290,000 | 322,296 | 0.8998 | 112,468.1984 | 38.78% | 290,000 | 0 | Completed |
| E-2505 | ZOR | DIG | FF | Completed | 120,000 | 600 | 640 | 0 | 640 | 40 | 6.67% | 132,224 | 120,000 | 0.9076 | 120,000 | 132,224 | 0.9076 | 47,166.4404 | 39.31% | 120,000 | 0 | Completed |
| E-2506 | PEL | OPS | TM | Stopped | 252,000 | 1,499 | 1,399.7 | 0 | 1,399.7 | -99.3 | -6.62% | 275,320.99 | 219,163.31 | 0.796 | 219,163.31 | 275,320.99 | 0.796 | 80,096.3183 | 36.55% | 219,163.31 | 0 | Stopped |
| E-2601 | SAU | FIN | FF | Completed | 240,000 | 1,300 | 1,450 | 0 | 1,450 | 150 | 11.54% | 285,215 | 240,000 | 0.8415 | 240,000 | 285,215 | 0.8415 | 95,935.459 | 39.97% | 240,000 | 0 | Completed |
| E-2602 | SOR | FIN | TM | In progress | 523,000 | 2,854 | 2,189.7 | 685.7 | 2,875.4 | 21.4 | 0.75% | 430,713.99 | 401,464.96 | 0.9321 | 525,901.5438 | 565,591.18 | 0.9298 | 183,907.6321 | 45.81% | 349,902.64 | 58,660.06 | On budget |
| E-2603 | ZOR | OPS | FF | Completed | 210,000 | 1,070 | 1,040 | 0 | 1,040 | -30 | -2.8% | 214,864 | 210,000 | 0.9774 | 210,000 | 214,864 | 0.9774 | 91,645.4656 | 43.64% | 210,000 | 0 | Completed |
| E-2604 | VAR | DIG | CAP | In progress | 260,000 | 1,380 | 1,061.2 | 388.8 | 1,469.44 | 89.44 | 6.48% | 208,738.04 | 190,284.14 | 0.9116 | 260,000 | 289,038.848 | 0.8995 | 84,848.767 | 44.59% | 165,798.04 | 25,832.76 | Forecast above the cap |
| E-2605 | VAR | FIN | FF | In progress | 165,000 | 840 | 704.9 | 175.1 | 888.755 | 48.755 | 5.8% | 145,632.34 | 132,168.75 | 0.9076 | 165,000 | 183,616.783 | 0.8986 | 51,949.4122 | 39.31% | 115,500 | 16,668.75 | Forecast over budget |
| E-2606 | ULM | OPS | TM | In progress | 673,000 | 3,714 | 1,709.2 | 1,955.7 | 3,664.9 | -49.1 | -1.32% | 336,199.64 | 311,168.67 | 0.9255 | 663,559.4168 | 720,885.83 | 0.9205 | 141,351.3504 | 45.43% | 235,565.85 | 80,285.09 | On budget |
| E-2607 | STE | OPS | FF | In progress | 180,000 | 910 | 440.7 | 469.3 | 933.465 | 23.465 | 2.58% | 91,048.62 | 87,171.43 | 0.9574 | 180,000 | 192,853.869 | 0.9333 | 37,018.696 | 42.47% | 54,000 | 33,171.43 | On budget |
| E-2608 | WIT | FIN | CAP | In progress | 430,000 | 2,300 | 561.3 | 1,738.7 | 2,386.935 | 86.935 | 3.78% | 110,407.71 | 102,679.17 | 0.93 | 430,000 | 473,877.1222 | 0.9074 | 46,911.2894 | 45.69% | 57,019.59 | 48,026.69 | Forecast above the cap |
| E-2609 | SAU | DIG | FF | In progress | 90,000 | 440 | 286.5 | 183.5 | 479.175 | 39.175 | 8.9% | 59,190.9 | 54,861.7 | 0.9269 | 90,000 | 98,997.555 | 0.9091 | 22,257.3018 | 40.57% | 63,000 | -8,138.3 | Forecast over budget |
| E-2610 | NOR | OPS | FF | In progress | 95,000 | 480 | 138.3 | 341.7 | 497.085 | 17.085 | 3.56% | 28,572.78 | 27,371.88 | 0.958 | 95,000 | 102,697.761 | 0.925 | 11,633.003 | 42.5% | 28,500 | -1,128.12 | On budget |
| E-2611 | TEG | OPS | TM | Completed | 393,000 | 2,191 | 2,183.2 | 0 | 2,183.2 | -7.8 | -0.36% | 429,435.44 | 393,059.74 | 0.9153 | 393,059.74 | 429,435.44 | 0.9153 | 176,148.2187 | 44.81% | 393,059.74 | 0 | Completed |
| E-2612 | EBE | OPS | CAP | Contracted | 400,000 | 2,100 | 0 | 2,100 | 2,205 | 105 | 5% | 0 | 0 | 0 | 400,000 | 440,713.2013 | 0.9076 | 0 | 0% | 0 | 0 | Forecast above the cap |
| E-2613 | TEG | FIN | TM | Contracted | 373,000 | 2,077 | 0 | 2,077 | 2,077 | 0 | 0% | 0 | 0 | 0 | 373,155.2006 | 413,514.185 | 0.9024 | 0 | 0% | 0 | 0 | On budget |
| E-2614 | RIN | DIG | FF | Contracted | 140,000 | 690 | 0 | 690 | 724.5 | 34.5 | 5% | 0 | 0 | 0 | 140,000 | 151,025.2665 | 0.927 | 0 | 0% | 0 | 0 | On budget |
| E-2615 | ZOR | OPS | FF | Contracted | 120,000 | 620 | 0 | 620 | 651 | 31 | 5% | 0 | 0 | 0 | 120,000 | 134,496.6 | 0.8922 | 0 | 0% | 0 | 0 | On budget |
| E-2616 | WIT | FIN | TM | Contracted | 238,000 | 1,328 | 0 | 1,328 | 1,328 | 0 | 0% | 0 | 0 | 0 | 241,776.5068 | 268,015.1944 | 0.9021 | 0 | 0% | 0 | 0 | On budget |
| E-2617 | EBE | DIG | TM | Contracted | 225,000 | 1,282 | 0 | 1,282 | 1,282 | 0 | 0% | 0 | 0 | 0 | 226,305.2096 | 256,233.2536 | 0.8832 | 0 | 0% | 0 | 0 | On budget |
| TOTAL | 9,716,000 | 52,640 | 34,066.9 | 19,388.5 | 53,809.205 | 1,169.205 | 2.22% | 6,867,402.43 | 6,110,252.97 | 0.8897 | 9,688,373.5541 | 10,859,813.482 | 0.8921 | 2,649,245.6417 | 43.36% | 5,801,255.12 | 336,213.23 |
| Code | Client | Description | Practice | Value (EUR) | Win % Base | Win % Downside | Win % Upside | Win % selected | Weighted value | Start |
|---|---|---|---|---|---|---|---|---|---|---|
| P-01 | EBE | S/4HANA rollout wave 2 and hypercare | DIG | 1,277,000 | 65% | 35% | 85% | 65% | 830,050 | 2027-04-30 |
| P-02 | NOR | Footprint programme phase 3 | OPS | 640,000 | 50% | 20% | 65% | 50% | 320,000 | 2027-01-31 |
| P-03 | WIT | Add-on acquisition: due diligence support and 100-day plan | FIN | 175,000 | 60% | 40% | 75% | 60% | 105,000 | 2026-12-31 |
| P-04 | STE | Procurement excellence rollout, three sites | OPS | 435,000 | 55% | 35% | 70% | 55% | 239,250 | 2027-01-31 |
| P-05 | TEG | S/4HANA selection | DIG | 150,000 | 40% | 20% | 55% | 40% | 60,000 | 2027-02-28 |
| P-06 | MER | Cost reduction programme | FIN | 270,000 | 35% | 20% | 50% | 35% | 94,500 | 2027-01-31 |
| P-07 | SOR | Carve-out execution and exit from transitional services | FIN | 330,000 | 60% | 40% | 75% | 60% | 198,000 | 2026-12-31 |
| P-08 | ULM | S&OP extension: network and capacity planning | OPS | 326,000 | 70% | 45% | 80% | 70% | 228,200 | 2027-01-31 |
| P-09 | VAR | Procurement and cost programme | FIN | 260,000 | 45% | 25% | 60% | 45% | 117,000 | 2027-02-28 |
| P-10 | ZOR | Network rollout: two new warehouses | OPS | 380,000 | 40% | 20% | 55% | 40% | 152,000 | 2027-03-31 |
| NEW | Various | New work not yet identified, FY2027 fees (gap to target utilisation; value at 100% of the gap) | All | 5,366,034.029 | 80% | 60% | 100% | 80% | 4,292,827.2232 | 2026-11-30 |
| TOTAL | 9,609,034.029 | 6,636,827.2232 |
| Measure | Value |
|---|---|
| Proposals submitted | 31 |
| Value proposed (EUR) | 6,480,000 |
| Won (count) | 12 |
| Won (EUR) | 2,690,000 |
| Lost (count) | 14 |
| Lost (EUR) | 2,910,000 |
| Still open (count) | 5 |
| Win rate on decided proposals (count) | 0.4615 |
| Win rate on decided proposals (value) | 0.4804 |
| Average engagement won (EUR) | 224,166.6667 |
| Code | Client | Sector | Revenue FY2026 | Share FY2026 | Revenue FY2027 | Share FY2027 | Receivable at last actual | Debtor days at last actual |
|---|---|---|---|---|---|---|---|---|
| EBE | Eberstal Medizintechnik AG | Medical technology | 2,007,922.999 | 0.262 | 1,580,545.0858 | 0.1942 | 260,110.5345 | 48.8202 |
| NOR | Norlach Antriebstechnik GmbH | Automotive drive technology (Tier 1 supplier) | 526,850.54 | 0.0687 | 351,147.2 | 0.0431 | 192,167.81 | 68.1188 |
| WIT | Wittenfels Holding GmbH | Private equity owned industrial group | 1,024,360.7261 | 0.1337 | 349,650.6486 | 0.043 | 57,147.8361 | 18.2913 |
| RIN | Rindelmann Maschinenbau GmbH | Special machinery | 313,425.3402 | 0.0409 | 31,416.5498 | 0.0039 | 0 | 0 |
| ZOR | Zorneck Logistik GmbH | Contract logistics | 399,720 | 0.0522 | 160,652 | 0.0197 | 78,835.16 | 41.4614 |
| ULM | Ulmhardt Verpackungen GmbH | Packaging | 714,494.5168 | 0.0932 | 253,242.3802 | 0.0311 | 155,586.4372 | 47.2747 |
| SAU | Sauerbeck Lebensmittel GmbH | Food manufacturing | 330,000 | 0.0431 | 0 | 0 | 41,532.26 | 23.7844 |
| VAR | Varnholt Chemie GmbH | Specialty chemicals | 436,621.28 | 0.057 | 117,000 | 0.0144 | 111,880.4106 | 50.2556 |
| TEG | Teggwerk Elektronik GmbH | Electronics manufacturing | 690,368.8935 | 0.0901 | 183,071.8734 | 0.0225 | -0.0053 | -0 |
| PEL | Pelzhoff Kunststofftechnik GmbH | Automotive plastic parts; insolvency application Jul-26 | 202,397.13 | 0.0264 | 0 | 0 | 123,036.4612 | 152.0639 |
| STE | Stelzhof Industrie AG | Industrial components | 180,000 | 0.0235 | 273,459.1411 | 0.0336 | 0 | 0 |
| SOR | Sornegg Präzision AG | Precision parts | 628,218.8384 | 0.082 | 186,045.4532 | 0.0229 | 78,067.52 | 36.333 |
| MER | Merzbach Fenster GmbH | Windows and doors (prospect) | 0 | 0 | 94,500 | 0.0116 | 0 | 0 |
| NEW | New work not yet identified (new clients and extensions) | Fills the gap to target utilisation by grade (scenario share) | 209,313.5285 | 0.0273 | 4,558,187.2416 | 0.56 | 0 | 0 |
| TOTAL | 7,663,693.7924 | 8,138,917.5737 | 1,098,364.4243 |
| Measure | Value |
|---|---|
| Largest client share of revenue, FY2026 | 0.262 |
| Top five clients share of revenue, FY2026 | 0.661 |
| Largest client share of revenue, FY2027 | 0.1942 |
| Top five clients share of revenue, FY2027 | 0.345 |
Receivables & payables
Base · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Value |
|---|---|
| as at | 2026-08-31 |
| Counterparty (fictional) | Item / document | Group | Amount (EUR) | Due date | Days past due | Not yet due | 1 to 30 | 31 to 60 | 61 to 90 | Over 90 | Action / note |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Eberstal Medizintechnik AG | August invoices: programme office (July time) and expenses | Clients in Germany | 135,257.48 | 2026-09-17 | 0 | 135,257.48 | 0 | 0 | 0 | 0 | 45-day terms; invoices go through the client supplier portal. |
| Eberstal Medizintechnik AG | July invoices: programme office (June time) and expenses | Clients in Germany | 124,853.06 | 2026-08-16 | 15 | 0 | 124,853.06 | 0 | 0 | 0 | Approved in the portal on 28-Aug; payment run 4-Sep. |
| Norlach Antriebstechnik GmbH | August invoice: footprint programme (July time) | Clients in Germany | 76,867.12 | 2026-10-02 | 0 | 76,867.12 | 0 | 0 | 0 | 0 | 60-day terms via the supplier portal. |
| Norlach Antriebstechnik GmbH | July invoice: footprint programme (June time) | Clients in Germany | 67,258.73 | 2026-09-01 | 0 | 67,258.73 | 0 | 0 | 0 | 0 | 60-day terms. |
| Norlach Antriebstechnik GmbH | June invoice: footprint programme (May time) | Clients in Germany | 48,041.96 | 2026-08-01 | 30 | 0 | 48,041.96 | 0 | 0 | 0 | Overdue: held in the portal pending the phase 2 cap sign-off; chased weekly. |
| Wittenfels Holding GmbH | August invoice: post-merger integration (July time) | Clients in Germany | 57,147.83 | 2026-09-02 | 0 | 57,147.83 | 0 | 0 | 0 | 0 | 30-day terms; private equity owner pays on time. |
| Zorneck Logistik GmbH | Final milestone, warehouse network redesign | Clients in Germany | 78,835.16 | 2026-09-30 | 0 | 78,835.16 | 0 | 0 | 0 | 0 | Invoiced on acceptance of the final report. |
| Ulmhardt Verpackungen GmbH | August invoice (July time and expenses) | Clients in Germany | 85,572.55 | 2026-09-17 | 0 | 85,572.55 | 0 | 0 | 0 | 0 | 45-day terms. |
| Ulmhardt Verpackungen GmbH | July invoice (June time and expenses) | Clients in Germany | 70,013.9 | 2026-08-16 | 15 | 0 | 70,013.9 | 0 | 0 | 0 | Paid 3-Sep per the bank. |
| Sauerbeck Lebensmittel GmbH | Interim milestone, S/4HANA readiness assessment (invoiced 31-Aug) | Clients in Germany | 41,532.26 | 2026-09-30 | 0 | 41,532.26 | 0 | 0 | 0 | 0 | 30-day terms. |
| Varnholt Chemie GmbH | August invoice: data platform (July time) | Clients in Germany | 61,534.23 | 2026-09-17 | 0 | 61,534.23 | 0 | 0 | 0 | 0 | 45-day terms. |
| Varnholt Chemie GmbH | July invoices: data platform (June time) and the working capital interim milestone | Clients in Germany | 50,346.18 | 2026-08-16 | 15 | 0 | 50,346.18 | 0 | 0 | 0 | Payment promised for the September run. |
| Sornegg Präzision AG | August invoice (July time and travel) | Clients in Austria and Switzerland | 78,067.52 | 2026-09-02 | 0 | 78,067.52 | 0 | 0 | 0 | 0 | Switzerland: outside the scope of German VAT. |
| Pelzhoff Kunststofftechnik GmbH | Invoice for June time (issued 1-Jul), net of the VAT corrected | Insolvent client | 49,214.59 | 2026-08-15 | 16 | 0 | 49,214.59 | 0 | 0 | 0 | Insolvency application 20-Jul-26. Claim filed with the administrator. 95% provided; output VAT corrected in July (UStG s17). |
| Pelzhoff Kunststofftechnik GmbH | Invoice for May time (issued 1-Jun), net of the VAT corrected | Insolvent client | 43,062.76 | 2026-07-16 | 46 | 0 | 0 | 43,062.76 | 0 | 0 | As above. |
| Pelzhoff Kunststofftechnik GmbH | Invoice for April time (issued 1-May), balance, net of the VAT corrected | Insolvent client | 30,759.12 | 2026-06-15 | 77 | 0 | 0 | 0 | 30,759.12 | 0 | As above. |
| Value |
|---|
| TOTAL |
| 1,098,364.45 |
| 682,072.88 |
| 342,469.69 |
| 43,062.76 |
| 30,759.12 |
| 0 |
| label | values |
|---|---|
| Clients in Germany: aging vs ledger | [null, null, 897260.46, "Ledger balance", 897260.4431, "Difference", 0, null] |
| Clients in Austria and Switzerland: aging vs ledger | [null, null, 78067.52, "Ledger balance", 78067.52, "Difference", 0, null] |
| Insolvent client: aging vs ledger | [null, null, 123036.47, "Ledger balance", 123036.4612, "Difference", 0, null] |
| Measure | Value |
|---|---|
| as at | 2026-08-31 |
| Counterparty (fictional) | Item / document | Group | Amount (EUR) | Due date | Days past due | Not yet due | 1 to 30 | 31 to 60 | 61 to 90 | Over 90 | Action / note |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Freelance SAP programme manager (sole trader, Munich) | August hours, Eberstal programme office | Subcontractors | 5,733.76 | 2026-09-29 | 0 | 5,733.76 | 0 | 0 | 0 | 0 | Timesheets approved by the engagement manager; 30-day terms; status reviewed for false self-employment (SGB IV s7a). |
| Freelance data engineer (sole trader, Stuttgart) | August hours, Varnholt data platform | Subcontractors | 4,073.99 | 2026-09-25 | 0 | 4,073.99 | 0 | 0 | 0 | 0 | Timesheets approved by the engagement manager; 30-day terms; status reviewed for false self-employment (SGB IV s7a). |
| Interim network of senior consultants (GmbH) | August hours, two consultants | Subcontractors | 3,017.77 | 2026-09-30 | 0 | 3,017.77 | 0 | 0 | 0 | 0 | Timesheets approved by the engagement manager; 30-day terms; status reviewed for false self-employment (SGB IV s7a). |
| Other freelancers (4 invoices) | August hours | Subcontractors | 2,263.32 | 2026-09-20 | 0 | 2,263.32 | 0 | 0 | 0 | 0 | Timesheets approved by the engagement manager; 30-day terms; status reviewed for false self-employment (SGB IV s7a). |
| Corporate card statement (travel and hotels) | August statement | Travel and expenses | 11,351.52 | 2026-09-15 | 0 | 11,351.52 | 0 | 0 | 0 | 0 | Coded to engagements; rebillable share invoiced with the September invoices. |
| Employee expense claims | August claims, paid with the September payroll | Travel and expenses | 9,287.61 | 2026-09-15 | 0 | 9,287.61 | 0 | 0 | 0 | 0 | Coded to engagements; rebillable share invoiced with the September invoices. |
| Software and data subscriptions (11 vendors) | August renewals | Overheads | 7,945.29 | 2026-09-14 | 0 | 7,945.29 | 0 | 0 | 0 | 0 | |
| Tax adviser and payroll bureau | August fees | Overheads | 5,826.55 | 2026-09-14 | 0 | 5,826.55 | 0 | 0 | 0 | 0 | |
| Leasing company (company cars) | September instalments | Overheads | 4,767.17 | 2026-09-14 | 0 | 4,767.17 | 0 | 0 | 0 | 0 | |
| Sundry overhead suppliers (14 invoices) | Office, events and IT | Overheads | 7,945.29 | 2026-09-14 | 0 | 7,945.29 | 0 | 0 | 0 | 0 |
| Value |
|---|
| TOTAL |
| 62,212.27 |
| 62,212.27 |
| 0 |
| 0 |
| 0 |
| 0 |
| label | values |
|---|---|
| Subcontractors: aging vs schedule | [null, null, 15088.84, "Ledger balance", 15088.8416, "Difference", 0, null] |
| Travel and expenses: aging vs schedule | [null, null, 20639.13, "Ledger balance", 20639.1345, "Difference", 0, null] |
| Overheads: aging vs schedule | [null, null, 26484.3, "Ledger balance", 26484.3, "Difference", 0, null] |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Clients in Germany (excl. Pelzhoff) | RECEIVABLES BY GROUP (incl. VAT) | Clients | 712,895.5215 | 670,346.0815 | 665,780.1664 | 815,125.1939 | 734,715.0005 | 827,102.1112 | 915,707.4454 | 897,260.4431 | 786,578.6219 | 994,158.6199 | 912,312.5295 | 1,082,523.8422 | 1,038,547.3057 | 1,008,898.9258 | 965,952.8568 | 962,765.3018 | 1,020,812.9474 | 790,911.8006 | 966,086.9821 | 993,631.5828 | 906,450.8973 | 1,006,604.4707 | 945,048.9942 | 962,131.4285 | 1,082,523.8422 | 962,131.4285 |
| Clients in Austria and Switzerland (no German VAT) | RECEIVABLES BY GROUP (incl. VAT) | Clients | 0 | 0 | 59,471.79 | 68,936.55 | 64,551.02 | 105,075.76 | 65,658.62 | 78,067.52 | 130,660.06 | 71,063.1971 | 122,458.7867 | 0 | 40,443.5446 | 72,290.8974 | 74,549.988 | 79,971.8053 | 83,586.3501 | 63,706.3533 | 43,380.9767 | 42,018.2235 | 0 | 0 | 0 | 0 | 0 | 0 |
| Pelzhoff (insolvent; net of the VAT corrected) | RECEIVABLES BY GROUP (incl. VAT) | Clients | 36,076.8065 | 59,097.3223 | 61,023.2319 | 63,137.1899 | 71,975.2379 | 105,634.2808 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 |
| TRADE RECEIVABLES, GROSS | RECEIVABLES BY GROUP (incl. VAT) | 748,972.328 | 729,443.4038 | 786,275.1883 | 947,198.9338 | 871,241.2584 | 1,037,812.152 | 1,104,402.5266 | 1,098,364.4243 | 1,040,275.1431 | 1,188,258.2782 | 1,157,807.7774 | 1,205,560.3034 | 1,202,027.3114 | 1,204,226.2844 | 1,163,539.306 | 1,165,773.5682 | 1,227,435.7587 | 977,654.6152 | 1,132,504.42 | 1,158,686.2675 | 1,029,487.3585 | 1,129,640.9319 | 1,068,085.4554 | 1,085,167.8897 | 1,205,560.3034 | 1,085,167.8897 | |
| Pelzhoff: specific provision charged | PROVISIONS (IFRS 9) | A: ledger; F: none | 0 | 0 | 0 | 0 | 0 | 0 | 116,884.65 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 116,884.65 | 0 |
| Pelzhoff: specific provision held | PROVISIONS (IFRS 9) | opening + charge | 0 | 0 | 0 | 0 | 0 | 0 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 |
| General expected credit loss rate | PROVISIONS (IFRS 9) | A: policy; F: scenario | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% |
| Receivables under the general provision | PROVISIONS (IFRS 9) | gross less Pelzhoff from its application | 748,972.328 | 729,443.4038 | 786,275.1883 | 947,198.9338 | 871,241.2584 | 1,037,812.152 | 981,366.0654 | 975,327.9631 | 917,238.6819 | 1,065,221.817 | 1,034,771.3162 | 1,082,523.8422 | 1,078,990.8502 | 1,081,189.8232 | 1,040,502.8448 | 1,042,737.107 | 1,104,399.2975 | 854,618.154 | 1,009,467.9588 | 1,035,649.8063 | 906,450.8973 | 1,006,604.4707 | 945,048.9942 | 962,131.4285 | 1,082,523.8422 | 962,131.4285 |
| General provision held | PROVISIONS (IFRS 9) | base x rate | 3,744.8616 | 3,647.217 | 3,931.3759 | 4,735.9947 | 4,356.2063 | 5,189.0608 | 4,906.8303 | 4,876.6398 | 4,586.1934 | 5,326.1091 | 5,173.8566 | 5,412.6192 | 5,394.9543 | 5,405.9491 | 5,202.5142 | 5,213.6855 | 5,521.9965 | 4,273.0908 | 5,047.3398 | 5,178.249 | 4,532.2545 | 5,033.0224 | 4,725.245 | 4,810.6571 | 5,412.6192 | 4,810.6571 |
| General provision charge / (release) | PROVISIONS (IFRS 9) | movement | -1,042.9984 | -97.6446 | 284.1589 | 804.6187 | -379.7884 | 832.8545 | -282.2304 | -30.1905 | -290.4464 | 739.9157 | -152.2525 | 238.7626 | -17.665 | 10.9949 | -203.4349 | 11.1713 | 308.311 | -1,248.9057 | 774.249 | 130.9092 | -645.9945 | 500.7679 | -307.7774 | 85.4122 | 624.7592 | -601.9621 |
| BAD DEBTS AND CREDIT LOSSES (P&L) | PROVISIONS (IFRS 9) | -1,042.9984 | -97.6446 | 284.1589 | 804.6187 | -379.7884 | 832.8545 | 116,602.4196 | -30.1905 | -290.4464 | 739.9157 | -152.2525 | 238.7626 | -17.665 | 10.9949 | -203.4349 | 11.1713 | 308.311 | -1,248.9057 | 774.249 | 130.9092 | -645.9945 | 500.7679 | -307.7774 | 85.4122 | 117,509.4092 | -601.9621 | |
| TRADE RECEIVABLES, NET (to balance sheet) | PROVISIONS (IFRS 9) | 745,227.4664 | 725,796.1868 | 782,343.8124 | 942,462.9391 | 866,885.0521 | 1,032,623.0912 | 982,611.0463 | 976,603.1345 | 918,804.2997 | 1,066,047.5191 | 1,035,749.2709 | 1,083,263.0342 | 1,079,747.7072 | 1,081,935.6853 | 1,041,452.1418 | 1,043,675.2327 | 1,105,029.1122 | 856,496.8744 | 1,010,572.4302 | 1,036,623.3685 | 908,070.454 | 1,007,723.2596 | 946,475.5605 | 963,472.5825 | 1,083,263.0342 | 963,472.5825 | |
| Invoiced incl. VAT | INVOICED, COLLECTED AND DAYS | Clients | 527,612.918 | 586,360.3858 | 614,792.8045 | 784,999.8755 | 628,833.6246 | 808,468.5436 | 829,091.7946 | 733,153.3777 | 623,532.1877 | 824,756.904 | 762,534.405 | 867,002.3565 | 860,943.5619 | 857,658.0724 | 796,481.0792 | 811,963.2134 | 856,341.3225 | 619,059.0985 | 845,770.3866 | 784,013.3055 | 700,306.828 | 817,662.493 | 759,024.0351 | 799,035.3416 | 8,591,139.1775 | 9,508,258.7377 |
| Collected | INVOICED, COLLECTED AND DAYS | Clients | 736,213.53 | 605,889.31 | 557,961.02 | 624,076.13 | 704,791.3 | 641,897.65 | 739,124.49 | 739,191.48 | 681,621.4689 | 676,773.7689 | 792,984.9057 | 819,249.8305 | 864,476.5539 | 855,459.0993 | 837,168.0576 | 809,728.9511 | 794,679.132 | 868,840.2421 | 690,920.5818 | 757,831.458 | 829,505.737 | 717,508.9196 | 820,579.5116 | 781,952.9074 | 8,319,774.884 | 9,628,651.1515 |
| Debtor days (gross receivables / invoicing of the last three months x days) | INVOICED, COLLECTED AND DAYS | 44.006 | 38.6339 | 40.9337 | 42.4442 | 39.5116 | 42.4969 | 44.8311 | 42.6241 | 43.7855 | 50.1135 | 47.6567 | 45.1908 | 44.4037 | 41.9168 | 41.6362 | 42.072 | 45.815 | 38.8948 | 44.887 | 47.4018 | 40.6477 | 45.1467 | 42.686 | 42.0232 | 45.1908 | 42.0232 | |
| Debtor days excluding Pelzhoff | INVOICED, COLLECTED AND DAYS | 41.8863 | 35.5039 | 37.7568 | 39.615 | 36.2474 | 38.1713 | 39.8367 | 37.8494 | 38.6068 | 44.9246 | 42.5924 | 40.5788 | 39.8586 | 37.6342 | 37.2335 | 37.6317 | 41.2225 | 34 | 40.0104 | 42.3684 | 35.7898 | 40.2295 | 37.7689 | 37.2586 | 40.5788 | 37.2586 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Invoices received (incl. VAT) | SUBCONTRACTORS | 8,042.528 | 10,062.8643 | 3,019.3193 | 18,720.2556 | 42,853.74 | 56,569.0804 | 23,074.4055 | 15,309.9986 | 44,973.188 | 20,188.7544 | 5,690.3566 | 19,078.3834 | 17,591.1006 | 17,695.7176 | 48.8038 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 267,582.874 | 35,335.6219 | |
| Opening balance | SUBCONTRACTORS | 31,500 | 8,684.888 | 10,135.7623 | 3,031.2216 | 19,826.3571 | 44,771.4971 | 52,865.0275 | 23,775.2929 | 15,088.8416 | 44,973.188 | 20,188.7544 | 5,690.3566 | 19,078.3834 | 17,591.1006 | 17,695.7176 | 48.8038 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
| Paid | SUBCONTRACTORS | A: bank; F: opening + invoices - closing at days payable | 30,857.64 | 8,611.99 | 10,123.86 | 1,925.12 | 17,908.6 | 48,475.55 | 52,164.14 | 23,996.45 | 15,088.8416 | 44,973.188 | 20,188.7544 | 5,690.3566 | 19,078.3834 | 17,591.1006 | 17,695.7176 | 48.8038 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 280,004.4906 | 54,414.0054 |
| CLOSING BALANCE | SUBCONTRACTORS | 8,684.888 | 10,135.7623 | 3,031.2216 | 19,826.3571 | 44,771.4971 | 52,865.0275 | 23,775.2929 | 15,088.8416 | 44,973.188 | 20,188.7544 | 5,690.3566 | 19,078.3834 | 17,591.1006 | 17,695.7176 | 48.8038 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19,078.3834 | 0 | |
| Invoices received (incl. VAT) | TRAVEL CARD STATEMENTS AND EXPENSE CLAIMS | 30,736.8882 | 39,042.0233 | 46,168.5305 | 38,099.6747 | 40,943.1795 | 57,937.8927 | 48,874.9351 | 38,548.3405 | 58,794.1356 | 50,572.1491 | 46,890.3623 | 50,889.7455 | 48,927.4878 | 50,964.0963 | 51,277.5751 | 50,509.8035 | 38,452.7773 | 49,150.8747 | 45,906.2108 | 37,832.4324 | 47,080.7858 | 41,154.8637 | 42,871.4279 | 46,373.6597 | 547,497.857 | 550,501.995 | |
| Opening balance | TRAVEL CARD STATEMENTS AND EXPENSE CLAIMS | 12,400 | 15,579.9582 | 19,244.3515 | 24,125.202 | 19,285.1067 | 19,822.8362 | 30,654.4589 | 23,581.694 | 20,639.1345 | 29,397.0678 | 25,286.0746 | 23,445.1812 | 25,444.8727 | 24,463.7439 | 25,482.0481 | 25,638.7876 | 25,254.9017 | 19,226.3886 | 24,575.4374 | 22,953.1054 | 18,916.2162 | 23,540.3929 | 20,577.4318 | 21,435.714 | |||
| Paid | TRAVEL CARD STATEMENTS AND EXPENSE CLAIMS | A: bank; F: opening + invoices - closing at days payable | 27,556.93 | 35,377.63 | 41,287.68 | 42,939.77 | 40,405.45 | 47,106.27 | 55,947.7 | 41,490.9 | 50,036.2023 | 54,683.1423 | 48,731.2557 | 48,890.0539 | 49,908.6166 | 49,945.792 | 51,120.8357 | 50,893.6893 | 44,481.2904 | 43,801.826 | 47,528.5428 | 41,869.3216 | 42,456.6091 | 44,117.8247 | 42,013.1458 | 44,622.5438 | 534,452.9842 | 552,760.0378 |
| CLOSING BALANCE | TRAVEL CARD STATEMENTS AND EXPENSE CLAIMS | 15,579.9582 | 19,244.3515 | 24,125.202 | 19,285.1067 | 19,822.8362 | 30,654.4589 | 23,581.694 | 20,639.1345 | 29,397.0678 | 25,286.0746 | 23,445.1812 | 25,444.8727 | 24,463.7439 | 25,482.0481 | 25,638.7876 | 25,254.9017 | 19,226.3886 | 24,575.4374 | 22,953.1054 | 18,916.2162 | 23,540.3929 | 20,577.4318 | 21,435.714 | 23,186.8299 | 25,444.8727 | 23,186.8299 | |
| Invoices received (incl. VAT) | OVERHEAD SUPPLIERS (excl. rent) | 55,457.035 | 86,887.287 | 66,832.017 | 59,439.999 | 66,104.867 | 59,285.533 | 77,814.971 | 53,473.381 | 66,265.5 | 82,044.9 | 60,315.5 | 60,315.5 | 99,970.773 | 62,124.965 | 62,124.965 | 81,946.3666 | 62,124.965 | 62,124.965 | 62,124.965 | 62,124.965 | 68,074.965 | 62,124.965 | 62,124.965 | 62,124.965 | 794,236.49 | 809,116.7896 | |
| Opening balance | OVERHEAD SUPPLIERS (excl. rent) | 41,800 | 25,783.655 | 42,058.722 | 33,919.299 | 30,144.028 | 33,914.775 | 29,600.318 | 39,168.739 | 26,484.3 | 33,132.75 | 41,022.45 | 30,157.75 | 30,157.75 | 49,985.3865 | 31,062.4825 | 31,062.4825 | 40,973.1833 | 31,062.4825 | 31,062.4825 | 31,062.4825 | 31,062.4825 | 34,037.4825 | 31,062.4825 | 31,062.4825 | |||
| Paid | OVERHEAD SUPPLIERS (excl. rent) | A: bank; F: opening + invoices - closing at days payable | 71,473.38 | 70,612.22 | 74,971.44 | 63,215.27 | 62,334.12 | 63,599.99 | 68,246.55 | 66,157.82 | 59,617.05 | 74,155.2 | 71,180.2 | 60,315.5 | 80,143.1365 | 81,047.869 | 62,124.965 | 72,035.6658 | 72,035.6658 | 62,124.965 | 62,124.965 | 62,124.965 | 65,099.965 | 65,099.965 | 62,124.965 | 62,124.965 | 805,878.74 | 808,212.0571 |
| CLOSING BALANCE | OVERHEAD SUPPLIERS (excl. rent) | 25,783.655 | 42,058.722 | 33,919.299 | 30,144.028 | 33,914.775 | 29,600.318 | 39,168.739 | 26,484.3 | 33,132.75 | 41,022.45 | 30,157.75 | 30,157.75 | 49,985.3865 | 31,062.4825 | 31,062.4825 | 40,973.1833 | 31,062.4825 | 31,062.4825 | 31,062.4825 | 31,062.4825 | 34,037.4825 | 31,062.4825 | 31,062.4825 | 31,062.4825 | 30,157.75 | 31,062.4825 | |
| TRADE PAYABLES (to balance sheet) | TOTALS | 50,048.5012 | 71,438.8358 | 61,075.7226 | 69,255.4918 | 98,509.1083 | 113,119.8044 | 86,525.7259 | 62,212.2761 | 107,503.0058 | 86,497.2789 | 59,293.2877 | 74,681.0062 | 92,040.2309 | 74,240.2482 | 56,750.0739 | 66,228.085 | 50,288.8711 | 55,637.9199 | 54,015.5879 | 49,978.6987 | 57,577.8754 | 51,639.9143 | 52,498.1965 | 54,249.3124 | 74,681.0062 | 54,249.3124 |
13-week cash forecast
Base · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | 2026-09-18 | 2026-09-25 | 2026-10-02 | 2026-10-09 | 2026-10-16 | 2026-10-23 | 2026-10-30 | 2026-11-06 | 2026-11-13 | 2026-11-20 | 2026-11-27 | 2026-12-04 | 2026-12-11 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Client receipts (EUR invoices; German clients incl. 19% VAT) | 159,044.9622 | 159,044.9622 | 157,266.3682 | 152,819.8833 | 152,819.8833 | 152,819.8833 | 152,819.8833 | 180,428.393 | 185,029.8113 | 185,029.8113 | 185,029.8113 | 185,008.1461 | 184,991.8972 |
| TOTAL RECEIPTS | 159,044.9622 | 159,044.9622 | 157,266.3682 | 152,819.8833 | 152,819.8833 | 152,819.8833 | 152,819.8833 | 180,428.393 | 185,029.8113 | 185,029.8113 | 185,029.8113 | 185,008.1461 | 184,991.8972 |
| Net salaries (last banking day) | 0 | 0 | -188,292.0207 | 0 | 0 | 0 | -190,866.6961 | 0 | 0 | 0 | 0 | -189,580.0709 | 0 |
| Net bonus (March payroll only) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Social security, employer and employee (third-last banking day) | 0 | 0 | -106,069.382 | 0 | 0 | 0 | -107,960.654 | 0 | 0 | 0 | -107,081.0773 | 0 | 0 |
| Wage tax withheld (10th) | 0 | 0 | 0 | 0 | -94,291.4578 | 0 | 0 | 0 | -95,457.5659 | 0 | 0 | 0 | -94,878.845 |
| Severance on separations (month end) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Subcontractors (30 days) | -3,520.5732 | -3,520.5732 | -5,416.1912 | -10,155.236 | -10,155.236 | -10,155.236 | -10,155.236 | -5,488.4989 | -4,710.7094 | -4,710.7094 | -4,710.7094 | -2,753.115 | -1,284.9192 |
| Travel card statements and expense claims | -11,674.9693 | -11,674.9693 | -11,867.2084 | -12,347.8063 | -12,347.8063 | -12,347.8063 | -12,347.8063 | -11,510.2235 | -11,370.6263 | -11,370.6263 | -11,370.6263 | -11,181.5196 | -11,039.6896 |
| Rent (in advance, first working day) | 0 | 0 | -28,560 | 0 | 0 | 0 | 0 | -28,560 | 0 | 0 | 0 | -28,560 | 0 |
| Overhead suppliers | -13,910.4921 | -13,910.4921 | -14,720.2722 | -16,744.7226 | -16,744.7226 | -16,744.7226 | -16,744.7226 | -16,628.1432 | -16,608.7133 | -16,608.7133 | -16,608.7133 | -14,900.6652 | -13,619.629 |
| VAT return, month two months earlier (10th) | 0 | 0 | 0 | 0 | -88,417.2276 | 0 | 0 | 0 | -53,554.5403 | 0 | 0 | 0 | -97,259.9366 |
| Corporate income tax prepayment (10-Dec) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -41,575 |
| Trade tax prepayment (15-Nov) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -45,025 | 0 | 0 | 0 |
| Bank loan instalment and interest (month end) | 0 | 0 | -4,633.6585 | 0 | 0 | 0 | 0 | -4,619.074 | 0 | 0 | 0 | -4,604.4895 | 0 |
| Capex incl. VAT | -2,054.6842 | -2,054.6842 | -1,851.5025 | -1,343.5484 | -1,343.5484 | -1,343.5484 | -1,343.5484 | -810.7355 | -721.9333 | -721.9333 | -721.9333 | -708.6258 | -698.6452 |
| Dividends incl. withholding tax | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| TOTAL PAYMENTS | -31,160.7188 | -31,160.7188 | -361,410.2356 | -40,591.3133 | -223,299.9986 | -40,591.3133 | -339,418.6633 | -67,616.6751 | -182,424.0885 | -78,436.9824 | -140,493.0597 | -252,288.486 | -260,356.6646 |
| NET CASH FLOW FOR THE WEEK | 127,884.2434 | 127,884.2434 | -204,143.8673 | 112,228.57 | -70,480.1153 | 112,228.57 | -186,598.7801 | 112,811.718 | 2,605.7228 | 106,592.829 | 44,536.7517 | -67,280.3399 | -75,364.7674 |
| Opening cash | 673,446.4993 | 801,330.7428 | 929,214.9862 | 725,071.1189 | 837,299.6889 | 766,819.5735 | 879,048.1435 | 692,449.3635 | 805,261.0814 | 807,866.8043 | 914,459.6332 | 958,996.3849 | 891,716.045 |
| CLOSING CASH | 801,330.7428 | 929,214.9862 | 725,071.1189 | 837,299.6889 | 766,819.5735 | 879,048.1435 | 692,449.3635 | 805,261.0814 | 807,866.8043 | 914,459.6332 | 958,996.3849 | 891,716.045 | 816,351.2776 |
| Minimum cash buffer (board policy) | 600,000 | 600,000 | 600,000 | 600,000 | 600,000 | 600,000 | 600,000 | 600,000 | 600,000 | 600,000 | 600,000 | 600,000 | 600,000 |
| HEADROOM / (SHORTFALL) VS BUFFER | 201,330.7428 | 329,214.9862 | 125,071.1189 | 237,299.6889 | 166,819.5735 | 279,048.1435 | 92,449.3635 | 205,261.0814 | 207,866.8043 | 314,459.6332 | 358,996.3849 | 291,716.045 | 216,351.2776 |
| Status | OK | OK | OK | OK | OK | OK | OK | OK | OK | OK | OK | OK | OK |
| Measure | Value |
|---|---|
| low | 692,449.3635 |
| lowwk | 2026-10-30 |
| short | 92,449.3635 |
| fac | 750,000 |
| fachead | 750,000 |
| taxwk | 931,570.6864 |
| Measure | Value |
|---|---|
| rec close | 816,351.2776 |
| rec dec | 151,318.6607 |
| rec implied | 967,669.9383 |
| rec bs | 967,669.9383 |
| rec diff | 0 |
Schedules & controls
Base · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Value |
|---|---|
| overall status | OK |
| check | proves | value | tolerance | status |
|---|---|---|---|---|
| Balance sheet balances in every month | Total assets less liabilities and equity, all 24 months | 0 | 0.5 | OK |
| Cash flow: indirect method equals direct method every month | P&L and balance sheet movements equal the sum of the schedule cash lines | 0 | 0.5 | OK |
| Closing cash on the cash flow equals balance sheet cash | Link integrity | 0 | 0.5 | OK |
| Retained earnings roll: closing = opening + profit - dividends | Equity roll-forward to Dec-27 | 0 | 0.5 | OK |
| EBITDA on the cash flow equals the P&L | Add-backs complete | 0 | 0.5 | OK |
| Opening balance sheet at 31-Dec-25 balances | FY2025 closing balances on Inputs_Actuals and the registers | 0 | 0.5 | OK |
| Fixed-fee and capped revenue in actual months equals the contract method | Ledger revenue agrees with % complete (and the cap), every engagement, every actual month | 0 | 0.5 | OK |
| Hours by practice and grade equal hours booked to engagements, every month | Timesheets by grade and by engagement agree; forecast demand by grade keeps every hour | 0 | 0.5 | OK |
| Staffing mixes sum to 100% for every profile | No hours lost in the grade split | 0 | 0 | OK |
| Milestone shares sum to 100% | Every fixed fee is fully invoiced | 0 | 0 | OK |
| Percentage complete stays between 0% and 100% | No over-recognition | 0 | 0.0001 | OK |
| Fixed fees completing within the horizon are fully invoiced by completion | Milestone invoicing reaches the fee | 0 | 0.5 | OK |
| Capped engagements are never invoiced above the cap | Fees invoiced to date never exceed the cap | 0 | 0.5 | OK |
| Client fee revenue equals the P&L, every month | Client blocks and engagement totals agree | 0 | 0.5 | OK |
| Practice revenue equals the P&L, every month | 0 | 0.5 | OK | |
| Practice contributions equal P&L gross profit, every month | 0 | 0.5 | OK | |
| Allocated practice profits equal EBITDA, every month | Central costs fully allocated | 0 | 0.5 | OK |
| Time to cash: standard value less discounts and write-downs equals fee revenue | The realisation waterfall is complete | 0 | 0.5 | OK |
| VAT balance equals the last two months net less the special prepayment held | The one-month extension and the special prepayment are applied correctly | 0 | 0.5 | OK |
| FY2026 tax charge equals the statutory rates on the annual taxable profit | Year-to-date method is exact for the full year | 0 | 0.5 | OK |
| FY2027 tax charge equals the statutory rates on the annual taxable profit | 0 | 0.5 | OK | |
| AR aging: clients in germany tie to the ledger | Item listing agrees with the balance at the last actual month | 0 | 0.5 | OK |
| AR aging: clients in austria and switzerland tie to the ledger | Item listing agrees with the balance at the last actual month | 0 | 0.5 | OK |
| AR aging: insolvent client tie to the ledger | Item listing agrees with the balance at the last actual month | 0 | 0.5 | OK |
| AP aging: subcontractors tie to the Payables schedule | 0 | 0.5 | OK | |
| AP aging: travel and expenses tie to the Payables schedule | 0 | 0.5 | OK | |
| AP aging: overheads tie to the Payables schedule | 0 | 0.5 | OK | |
| 13-week cash forecast reconciles to the monthly balance sheet at 31-Dec-26 | Weekly phasing distributes exactly the monthly cash lines | 0 | 0.5 | OK |
| Scenario snapshots are current for the selected scenario | Live column equals the stored snapshot | 0 | 0.5 | OK |
| Budget vs actual revenue bridge reconciles to the P&L variance | Hours plus rate effects equal the revenue variance | 0 | 0.5 | OK |
| EBITDA walk from budget to actual reconciles | Variances explain the full EBITDA gap | 0 | 0.5 | OK |
| Trade receivables never negative | 725,796.1868 | 0 | OK | |
| Trade payables never negative | 49,978.6987 | 0 | OK | |
| Subcontractor hours never negative (every practice and grade, every month) | 0 | 0.01 | OK | |
| Headcount never negative | 0.9876 | 0 | OK | |
| Credit loss provisions never negative | 0 | 0 | OK | |
| Fixed asset net book value never negative | 235,156.4444 | 0 | OK | |
| Bank loan never negative | 66,659 | 0 | OK | |
| Timeline: months flagged actual equal the last actual month number | 0 | 0.5 | OK |
| item | note | value |
|---|---|---|
| Lowest month-end cash in the forecast (selected scenario) | Below the buffer means a facility draw or action | 703,862.9423 |
| Lowest 13-week closing cash | 692,449.3635 | |
| Lowest forecast utilisation of own fee earners | Below 65% signals idle capacity | 0.6187 |
| Largest client share of FY2027 revenue | Above 15% is a concentration risk | 0.1942 |
| Lock-up days at the last actual month | Above 70 days ties up cash | 62.0692 |
| Pelzhoff claim at the last actual month, net of provision (EUR) | Recovery depends on the insolvency distribution | 6,151.8112 |
| type | label | unit | value | note | base | downside | upside | selected | ytd actual reference |
|---|---|---|---|---|---|---|---|---|---|
| scalar | Company name | Selmberg Consulting GmbH (fictional demonstration company) | All figures fictional. German limited company (GmbH) in Munich, financial year = calendar year, reporting currency EUR; every client is invoiced in EUR. | ||||||
| scalar | Reporting currency | EUR | |||||||
| scalar | Model start month (month end) | date | 2026-01-31 | 24 monthly columns from this month | |||||
| scalar | Last actual month (month end) | date | 2026-08-31 | Months up to and including this date are actual (fictional ledger); later months are forecast | |||||
| scalar | Last actual month number | calc | 8 | ||||||
| scalar | Scenario selector (1 = Base, 2 = Downside, 3 = Upside) | input | 1 | Change this cell and every forecast month moves. Base = management case; Downside = worst case; Upside = best case. | |||||
| scalar | Scenario name | calc | Base | ||||||
| scalar | Minimum cash buffer (board policy) | EUR | 600,000 | About one month of payroll, social security and wage tax; used by the 13-week cash forecast and the CFO report | |||||
| scalar | Undrawn overdraft facility available | EUR | 750,000 | Committed current account overdraft (Kontokorrent), undrawn; first lever if the buffer is breached | |||||
| scalar | Aged receivables and payables: as-at date | calc | 2026-08-31 | ||||||
| scalar | VAT: standard rate | rate | 0.19 | BMF: Regelsteuersatz 19% (UStG s12(1)). Charged to German clients only. | |||||
| scalar | Permanent one-month filing extension (Dauerfristverlaengerung) in use (1 = yes) | flag | 1 | UStG s18 and UStDV s46 to s48: each monthly return and payment moves to the 10th of the second month; a special prepayment of 1/11 of the prior-year prepayments is paid by 10-Feb and credited against the December return (service.berlin.de; BMF VAT manual). | |||||
| scalar | Special prepayment paid 10-Feb-25 (credited against the Dec-25 return, paid 10-Feb-26) | EUR | 82,000 | 1/11 of the FY2024 prepayments (fictional ledger) | |||||
| scalar | Special prepayment paid 10-Feb-26 (credited against the Dec-26 return) | EUR | 88,000 | 1/11 of the FY2025 prepayments (fictional ledger). The Feb-27 payment is calculated from the FY2026 returns. | |||||
| scalar | Subcontractors: share invoicing with German VAT | share | 0.85 | The rest are small businesses that charge no VAT (UStG s19) | |||||
| scalar | Travel: recoverable input VAT as a share of net travel cost | share | 0.09 | Company average: hotels and long-distance rail at 7%, flights and car costs at 19%, foreign costs without German VAT | |||||
| scalar | IT and software: share bought from foreign vendors (reverse charge, UStG s13b) | share | 0.6 | Self-assessed output and input VAT net to zero | |||||
| scalar | Corporate income tax rate | rate | 0.15 | KStG s23(1): 15% to FY2027; cut by one point a year from 2028 to 10% in 2032 (BMF monthly report Aug-25, investment programme law) | |||||
| scalar | Solidarity surcharge on corporate income tax | rate | 0.055 | BMF: 5.5% since 1998; upheld by the Federal Constitutional Court on 26-Mar-25 (2 BvR 1505/20) | |||||
| scalar | Trade tax: base rate (Steuermesszahl) | rate | 0.035 | GewStG s11(2). No allowance for a GmbH. | |||||
| scalar | Trade tax: municipal multiplier (Hebesatz), Landeshauptstadt Muenchen | multiplier | 4.9 | City of Munich: 490% | |||||
| scalar | Corporate income tax incl. solidarity surcharge | calc | 0.1583 | 15% x 1.055 | |||||
| scalar | Trade tax rate on taxable trade income | calc | 0.1715 | 3.5% x 490% | |||||
| scalar | Trade tax add-back: allowance on financing components | EUR a year | 200,000 | GewStG s8 no. 1: a quarter of interest, 50% of property rent and 20% of movable leases above EUR 200,000 is added back | |||||
| scalar | Client entertainment: share not deductible for income tax | share | 0.3 | EStG s4(5) no. 2: 70% deductible; input VAT recoverable in full | |||||
| scalar | Withholding tax on dividends (25% plus 5.5% solidarity surcharge) | rate | 0.2637 | EStG s43a; for GmbH distributions filed and paid on the day of payment (ELSTER guidance on the KapESt return 2026) | |||||
| scalar | FY2025 corporate income tax and solidarity surcharge assessed | EUR | 166,300 | Notice received Jul-26 (fictional); resets the quarterly prepayments to a quarter of this amount | |||||
| scalar | FY2025 trade tax assessed | EUR | 180,100 | Notice received Jul-26 (fictional) | |||||
| scalar | Corporate income tax prepayment per quarter until the FY2025 notice | EUR | 36,000 | Due 10-Mar, 10-Jun, 10-Sep, 10-Dec (EStG s37 via KStG s31) | |||||
| scalar | Trade tax prepayment per quarter until the FY2025 notice | EUR | 38,000 | Due 15-Feb, 15-May, 15-Aug, 15-Nov (GewStG s19) | |||||
| scalar | Month the FY2025 notices were received | month | 2026-07-31 | Later prepayments are a quarter of the FY2025 assessment until changed | |||||
| scalar | FY2027 prepayments aligned to the FY2026 outlook (1 = application filed in Q4-26; 0 = per the FY2025 notice) | flag | 1 | Taxpayers may apply to adjust prepayments to the expected tax (GewStG s19(3); EStG s37(3)) | |||||
| scalar | Contribution ceiling, pension and unemployment insurance, 2026 (per month) | EUR | 8,450 | BMAS: EUR 101,400 a year | |||||
| scalar | Contribution ceiling, health and long-term care insurance, 2026 (per month) | EUR | 5,812.5 | BMAS: EUR 69,750 a year | |||||
| scalar | Contribution ceiling, pension and unemployment insurance, 2027 (per month) | EUR | 8,850 | BMAS draft of 21-Sep-26: EUR 106,200 a year (Assumption until enacted) | |||||
| scalar | Contribution ceiling, health and long-term care insurance, 2027 (per month) | EUR | 6,375 | BMAS draft of 21-Sep-26: EUR 76,500 a year (Assumption until enacted) | |||||
| scalar | Pension insurance, each side | rate | 0.093 | 18.6% in total for 2026 (BMAS); 2027 assumed unchanged (German Pension Insurance estimate, Aug-26; the 2027 rate is set in the autumn) | |||||
| scalar | Unemployment insurance, each side | rate | 0.013 | 2.6% in total (BMAS) | |||||
| scalar | Health insurance general rate, each side | rate | 0.073 | 14.6% in total | |||||
| scalar | Health insurance additional contribution, average (split equally) | rate | 0.029 | Federal Ministry of Health: 2.9% average for 2026; 2027 assumed unchanged | |||||
| scalar | Long-term care insurance, each side | rate | 0.018 | 3.6% in total; employer 1.8% (Federal Ministry of Health) | |||||
| scalar | Long-term care surcharge for childless employees (employee only) | rate | 0.006 | Federal Ministry of Health: 0.6% | |||||
| scalar | Share of staff paying the childless surcharge | share | 0.4 | Payroll estimate (fictional) | |||||
| scalar | Maternity levy U2 (employer) | rate | 0.0042 | Every employer pays U2; the rate is set by each health insurer (0.42% is one insurer published 2026 rate); U1 does not apply above 30 employees (AAG s1) | |||||
| scalar | Insolvency benefit levy U3 (employer) | rate | 0.0015 | 0.15% (SGB III s360; unchanged for 2026) | |||||
| scalar | Employer rate on earnings up to the pension ceiling (pension, unemployment, U2, U3) | calc | 0.1117 | ||||||
| scalar | Employer rate on earnings up to the health ceiling (health incl. half the additional rate, care) | calc | 0.1055 | ||||||
| scalar | Employee rate on earnings up to the pension ceiling | calc | 0.106 | ||||||
| scalar | Employee rate on earnings up to the health ceiling (incl. the average childless surcharge) | calc | 0.1079 | ||||||
| scalar | Grade | Code | Rate card (EUR/hour) | Fixed salary (EUR a year) | |||||
| scalar | Partner | P | 360 | 205,000 | |||||
| scalar | Director | D | 300 | 152,000 | |||||
| scalar | Manager | M | 240 | 112,000 | |||||
| scalar | Senior consultant | S | 190 | 83,000 | |||||
| scalar | Consultant | C | 145 | 62,500 | |||||
| scalar | Average wage tax, solidarity surcharge and church tax withheld: partner | share | 0.36 | Payroll analysis (fictional) | |||||
| scalar | Average wage tax, solidarity surcharge and church tax withheld: director | share | 0.33 | ||||||
| scalar | Average wage tax, solidarity surcharge and church tax withheld: manager | share | 0.29 | ||||||
| scalar | Average wage tax, solidarity surcharge and church tax withheld: senior consultant | share | 0.25 | ||||||
| scalar | Average wage tax, solidarity surcharge and church tax withheld: consultant | share | 0.21 | ||||||
| scalar | Average wage tax withheld: central staff | share | 0.22 | ||||||
| scalar | Average wage tax withheld: founder | share | 0.38 | ||||||
| scalar | Average wage tax withheld on bonus payments | share | 0.36 | Bonuses are paid mostly to partners and directors | |||||
| scalar | Employer contributions on the bonus: partner | calc | 0 | Managers and above are above both ceilings; senior consultants above the health ceiling | |||||
| scalar | Employer contributions on the bonus: director | calc | 0 | Managers and above are above both ceilings; senior consultants above the health ceiling | |||||
| scalar | Employer contributions on the bonus: manager | calc | 0 | Managers and above are above both ceilings; senior consultants above the health ceiling | |||||
| scalar | Employer contributions on the bonus: senior consultant | calc | 0.1117 | Managers and above are above both ceilings; senior consultants above the health ceiling | |||||
| scalar | Employer contributions on the bonus: consultant | calc | 0.2172 | Managers and above are above both ceilings; senior consultants above the health ceiling | |||||
| scalar | Maximum sustainable utilisation (demand above it goes to subcontractors) | share | 0.9 | ||||||
| scalar | Founder: share of a full-time fee earner available for client work (operations partner pool) | share | 0.5 | The founder runs the firm and leads new business; payroll sits in central costs | |||||
| scalar | Average available hours per FTE per month, FY2026 | calc | 140 | ||||||
| scalar | Standard cost rate FY2026: partner (EUR per chargeable hour) | calc | 409.1295 | (salary + employer contributions + bonus at target) / (available hours x target utilisation) | |||||
| scalar | Standard cost rate FY2026: director (EUR per chargeable hour) | calc | 191.9494 | (salary + employer contributions + bonus at target) / (available hours x target utilisation) | |||||
| scalar | Standard cost rate FY2026: manager (EUR per chargeable hour) | calc | 114.3849 | (salary + employer contributions + bonus at target) / (available hours x target utilisation) | |||||
| scalar | Standard cost rate FY2026: senior consultant (EUR per chargeable hour) | calc | 77.6796 | (salary + employer contributions + bonus at target) / (available hours x target utilisation) | |||||
| scalar | Standard cost rate FY2026: consultant (EUR per chargeable hour) | calc | 58.5362 | (salary + employer contributions + bonus at target) / (available hours x target utilisation) | |||||
| scalar | Central staff bonus target (share of fixed pay; not the founder) | share | 0.06 | ||||||
| scalar | Bonus accrual factor used in the actual months (share of target) | share | 0.7 | FY2026 performance below budget: accrued at 70% of target | |||||
| scalar | Employer contributions share of the bonus provision (payment split) | share | 0.03 | ||||||
| scalar | Recruitment agency fee, share of the first-year salary (experienced hires) | share | 0.22 | ||||||
| scalar | Campus recruiting cost per graduate hire | EUR | 2,500 | ||||||
| scalar | Attrition a year, base: partner | rate | 0 | ||||||
| scalar | Attrition a year, base: director | rate | 0.05 | ||||||
| scalar | Attrition a year, base: manager | rate | 0.1 | Consulting market norm for the grade (company assumption) | |||||
| scalar | Attrition a year, base: senior consultant | rate | 0.15 | ||||||
| scalar | Attrition a year, base: consultant | rate | 0.15 | ||||||
| scalar | Average years of service of consultants and senior consultants (separations) | years | 3 | HR records (fictional) | |||||
| scalar | Severance per year of service (monthly salaries) | months | 0.5 | KSchG s1a(2) benchmark of 0.5 monthly earnings per year of service, used in separation agreements | |||||
| scalar | Equipment per new hire | EUR | 2,400 | ||||||
| scalar | IT replacement cycle, capex per month | EUR | 2,600 | ||||||
| scalar | Depreciation: IT equipment, useful life | years | 3 | ||||||
| scalar | Depreciation: office fit-out and furniture, useful life | years | 10 | Lease term of the Munich office | |||||
| scalar | Overhead and subcontractor rate inflation applied from FY2027 | rate | 0.03 | ||||||
| scalar | Profile | Code | Partner | Director | |||||
| scalar | Diagnostic and strategy | DIA | 0.08 | 0.08 | |||||
| scalar | Implementation and transformation | IMP | 0.045 | 0.065 | |||||
| scalar | Programme management | PMO | 0.03 | 0.06 | |||||
| scalar | New Year 2026 | 2026-01-01 | |||||||
| scalar | Epiphany 2026 | 2026-01-06 | |||||||
| scalar | Good Friday 2026 | 2026-04-03 | |||||||
| scalar | Easter Monday 2026 | 2026-04-06 | |||||||
| scalar | Labour Day 2026 | 2026-05-01 | |||||||
| scalar | Ascension Day 2026 | 2026-05-14 | |||||||
| scalar | Whit Monday 2026 | 2026-05-25 | |||||||
| scalar | Corpus Christi 2026 | 2026-06-04 | |||||||
| scalar | Assumption Day 2026 | 2026-08-15 | |||||||
| scalar | German Unity Day 2026 | 2026-10-03 | |||||||
| scalar | All Saints Day 2026 | 2026-11-01 | |||||||
| scalar | Christmas Day 2026 | 2026-12-25 | |||||||
| scalar | Second Day of Christmas 2026 | 2026-12-26 | |||||||
| scalar | New Year 2027 | 2027-01-01 | |||||||
| scalar | Epiphany 2027 | 2027-01-06 | |||||||
| scalar | Good Friday 2027 | 2027-03-26 | |||||||
| scalar | Easter Monday 2027 | 2027-03-29 | |||||||
| scalar | Labour Day 2027 | 2027-05-01 | |||||||
| scalar | Ascension Day 2027 | 2027-05-06 | |||||||
| scalar | Whit Monday 2027 | 2027-05-17 | |||||||
| scalar | Corpus Christi 2027 | 2027-05-27 | |||||||
| scalar | Assumption Day 2027 | 2027-08-15 | |||||||
| scalar | German Unity Day 2027 | 2027-10-03 | |||||||
| scalar | All Saints Day 2027 | 2027-11-01 | |||||||
| scalar | Christmas Day 2027 | 2027-12-25 | |||||||
| scalar | Second Day of Christmas 2027 | 2027-12-26 | |||||||
| scalar | Fixed fee: share invoiced at the start | share | 0.3 | Standard engagement letter | |||||
| scalar | Fixed fee: share invoiced at the interim milestone (mid-point) | share | 0.4 | ||||||
| scalar | Fixed fee: share invoiced on acceptance of the final deliverable | share | 0.3 | ||||||
| scalar | Subcontractors: days payable | days | 30 | ||||||
| scalar | Travel card statements and expense claims: days payable | days | 15 | ||||||
| scalar | Overhead suppliers: days payable (rent is paid in advance on the first working day) | days | 15 | ||||||
| scalar | New work not yet identified: first month it can start | month | 2026-11-30 | Sales cycle of two to three months from the last actual month | |||||
| scalar | New work: discount to the rate card | share | 0.08 | FY2026 average on engagements won (engagement register) | |||||
| scalar | New work: write-down at billing | share | 0.04 | ||||||
| scalar | New work: travel cost per hour (rebilled at cost) | EUR/hour | 11 | ||||||
| scalar | Expected credit loss rate on receivables, actual months (IFRS 9 simplified approach) | rate | 0.005 | Excludes the Pelzhoff claim, provided specifically | |||||
| scalar | Pelzhoff: expected distribution to unsecured creditors | share | 0.05 | Insolvency application 20-Jul-26; claim filed with the administrator; no distribution expected before 2028 | |||||
| scalar | Pelzhoff: month of the insolvency application | month | 2026-07-31 | ||||||
| scalar | Bank loan (2024 office fit-out): annual interest rate | rate | 0.042 | ||||||
| scalar | Bank loan: monthly principal | EUR | 4,167 | Straight line to Aug-29 | |||||
| scalar | Overdraft interest rate on any drawn balance | rate | 0.065 | Facility letter (fictional): 3-month Euribor plus margin | |||||
| scalar | Dividend on FY2026 profit: month paid | month | 2027-06-30 | After the shareholders approve the FY2026 accounts | |||||
| scalar | Driver | Unit | Base | Downside | |||||
| scenario_driver | Pipeline win probability factor (applied to the register probabilities) | x | Scenario probabilities sit in the register columns; this factor stays at 1 | 1 | 1 | 1 | 1 | ||
| scenario_driver | Start delay: contracted and pipeline engagements | months | 0 | 1 | 0 | 0 | |||
| scenario_driver | New work not yet identified: share of the gap to target utilisation that is sold | share | Applied grade by grade from the start month on Assumptions; the sales requirement shows on Capacity and Pipeline | 0.8 | 0.6 | 1 | 0.8 | ||
| scenario_driver | Overrun on remaining hours of fixed-fee and capped engagements | Applied to the estimate to complete at the last actual month; YTD overruns ran at 3% to 20% | 0.05 | 0.12 | 0 | 0.05 | |||
| scenario_driver | Time and materials write-down: change vs YTD | 0.01 | 0.025 | 0 | 0.01 | 0.0316 | |||
| scenario_driver | Rate card change from Jan-27 (also re-prices running T&M and capped work) | 0.04 | 0 | 0.05 | 0.04 | ||||
| scenario_driver | Pay increase from Jan-27 | Company assumption; information needed: the approved pay review | 0.04 | 0.02 | 0.045 | 0.04 | |||
| scenario_driver | Attrition factor (x base rates by grade) | x | Fewer people leave in a weak market | 1 | 0.6 | 1 | 1 | ||
| scenario_driver | Leavers replaced after the lag (1 = yes, 0 = hiring freeze) | flag | 1 | 0 | 1 | 1 | |||
| scenario_driver | Experienced hires in the plan (1 = as planned, 0 = freeze) | flag | 1 | 0 | 1 | 1 | |||
| scenario_driver | Graduate intake Sep-27 (1 = yes) | flag | 1 | 0 | 1 | 1 | |||
| scenario_driver | Separations of consultants and senior consultants (FTE, management response) | FTE | Downside response: separation agreements with severance; leavers off payroll from the month below | 0 | 5 | 0 | 0 | ||
| scenario_driver | Separations: first month without the leavers | month | 2027-04-30 | 2027-04-30 | 2027-04-30 | 2027-04-30 | |||
| scenario_driver | Bonus accrual, forecast months (share of target) | 0.85 | 0.3 | 1 | 0.85 | 0.7 | |||
| scenario_driver | Clients: extra days to collect | days | 0 | 15 | 0 | 0 | 42.6241 | ||
| scenario_driver | Expected credit loss rate on receivables, forecast | 0.005 | 0.02 | 0.004 | 0.005 | 0.005 | |||
| scenario_driver | Discretionary overheads factor (marketing, training, entertainment) | x | 1 | 0.8 | 1.05 | 1 | |||
| scenario_driver | Dividend on FY2026 profit (share of net profit, paid Jun-27) | 0.6 | 0 | 0.7 | 0.6 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| E-2501: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 708 | 622 | 749.6 | 562.6 | 615.2 | 696.5 | 801.1 | 575.9 | 5,330.9 | |||||||||||||||||
| E-2501: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 9,728 | 9,068 | 8,320 | 7,660 | 7,096 | 6,372 | 5,592 | 4,984 | ||||||||||||||||||
| E-2501: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 129,123.85 | 113,176.33 | 139,848.85 | 101,634.82 | 113,443.94 | 128,377.58 | 144,975.83 | 105,580.84 | 976,162.04 | |||||||||||||||||
| E-2501: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 131,056.29 | 129,123.85 | 113,176.33 | 139,848.85 | 101,634.82 | 113,443.94 | 128,377.58 | 144,975.83 | 1,001,637.49 | |||||||||||||||||
| E-2501: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 7,418 | 5,932.03 | 8,990.37 | 5,957.49 | 6,400.54 | 8,203.43 | 10,505.41 | 7,032.12 | 60,439.39 | |||||||||||||||||
| E-2501: travel and expenses invoiced at cost | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 7,149.79 | 7,418 | 5,932.03 | 8,990.37 | 5,957.49 | 6,400.54 | 8,203.43 | 10,505.41 | 60,557.06 | |||||||||||||||||
| E-2502: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 229.7 | 252.9 | 289.8 | 290.5 | 253.3 | 334.5 | 362.2 | 299.7 | 2,312.6 | |||||||||||||||||
| E-2502: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 1,851.9 | 1,759 | 1,649.2 | 1,498.7 | 1,365.4 | 1,030.9 | 668.7 | 369 | ||||||||||||||||||
| E-2502: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 41,567.43 | 37,171.67 | 34,584.76 | 34,810.69 | 28,368.01 | 51,461.54 | 55,723.08 | 46,107.69 | 329,794.87 | |||||||||||||||||
| E-2502: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 44,046.64 | 41,567.43 | 45,765.8 | 52,443.37 | 52,570.04 | 45,838.18 | 60,532.46 | 65,545.16 | 408,309.08 | |||||||||||||||||
| E-2502: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 3,226.3 | 5,065.99 | 3,593.13 | 4,828.71 | 4,819.69 | 5,835.95 | 7,027.99 | 4,689.48 | 39,087.24 | |||||||||||||||||
| E-2502: travel and expenses invoiced at cost | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 4,371.16 | 3,226.3 | 5,065.99 | 3,593.13 | 4,828.71 | 4,819.69 | 5,835.95 | 7,027.99 | 38,768.92 | |||||||||||||||||
| E-2503: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 475.7 | 486.4 | 513.4 | 497.8 | 415.3 | 528.8 | 0 | 0 | 2,917.4 | |||||||||||||||||
| E-2503: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 2,493 | 2,002.7 | 1,447.1 | 956.8 | 537.8 | 0 | 0 | 0 | ||||||||||||||||||
| E-2503: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 87,172.41 | 89,729.82 | 94,929.76 | 90,920.74 | 76,482.22 | 97,486.29 | 0 | 0 | 536,721.24 | |||||||||||||||||
| E-2503: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 98,311.66 | 87,172.41 | 89,729.82 | 94,929.76 | 90,920.74 | 76,482.22 | 97,486.29 | 0 | 635,032.9 | |||||||||||||||||
| E-2503: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 4,802.24 | 3,891.79 | 4,040.9 | 4,247.23 | 2,718.59 | 4,738.61 | 0 | 0 | 24,439.36 | |||||||||||||||||
| E-2503: travel and expenses invoiced at cost | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 4,694.31 | 4,802.24 | 3,891.79 | 4,040.9 | 4,247.23 | 2,718.59 | 4,738.61 | 0 | 29,133.67 | |||||||||||||||||
| E-2504: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 210 | 212.7 | 308.7 | 217.1 | 176.9 | 0 | 0 | 0 | 1,125.4 | |||||||||||||||||
| E-2504: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 835.4 | 622.7 | 394 | 176.9 | 0 | 0 | 0 | 0 | ||||||||||||||||||
| E-2504: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 41,148.65 | 41,677.7 | 48,771.95 | 40,358.33 | 32,885.26 | 0 | 0 | 0 | 204,841.89 | |||||||||||||||||
| E-2504: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 116,000 | 0 | 0 | 87,000 | 0 | 0 | 0 | 203,000 | |||||||||||||||||
| E-2504: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 2,235.66 | 2,631.67 | 3,582.84 | 1,936.54 | 2,266.33 | 0 | 0 | 0 | 12,653.04 | |||||||||||||||||
| E-2505: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 128.7 | 124.7 | 135.2 | 0 | 0 | 0 | 0 | 0 | 388.6 | |||||||||||||||||
| E-2505: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 259.9 | 135.2 | 0 | 0 | 0 | 0 | 0 | 0 | ||||||||||||||||||
| E-2505: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 20,988.75 | 23,381.25 | 25,350 | 0 | 0 | 0 | 0 | 0 | 69,720 | |||||||||||||||||
| E-2505: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 48,000 | 0 | 36,000 | 0 | 0 | 0 | 0 | 0 | 84,000 | |||||||||||||||||
| E-2505: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 939.12 | 1,153.58 | 1,097.19 | 0 | 0 | 0 | 0 | 0 | 3,189.89 | |||||||||||||||||
| E-2506: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 190.3 | 196.3 | 199.6 | 187 | 156.6 | 196.9 | 85.5 | 0 | 1,212.2 | |||||||||||||||||
| E-2506: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||||||||||||||||||
| E-2506: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 31,876.75 | 32,070.05 | 33,659.41 | 31,861.28 | 26,343.91 | 32,008.96 | 0 | 0 | 187,820.36 | |||||||||||||||||
| E-2506: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 31,342.95 | 31,876.75 | 32,070.05 | 33,659.41 | 31,861.28 | 26,343.91 | 32,008.96 | 0 | 219,163.31 | |||||||||||||||||
| E-2506: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 2,151.07 | 2,327.79 | 2,813.79 | 3,083.92 | 1,941 | 2,259.2 | 0 | 0 | 14,576.77 | |||||||||||||||||
| E-2506: travel and expenses invoiced at cost | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 2,399.4 | 2,151.07 | 2,327.79 | 2,813.79 | 3,083.92 | 1,941 | 2,259.2 | 0 | 16,976.17 | |||||||||||||||||
| E-2601: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 220 | 224 | 244.4 | 249.4 | 209.4 | 302.8 | 0 | 0 | 1,450 | |||||||||||||||||
| E-2601: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 1,080 | 856 | 691.6 | 512.2 | 302.8 | 0 | 0 | 0 | ||||||||||||||||||
| E-2601: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 40,615.38 | 41,353.85 | 37,752.51 | 35,500.33 | 34,659.31 | 50,118.62 | 0 | 0 | 240,000 | |||||||||||||||||
| E-2601: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 72,000 | 0 | 0 | 96,000 | 0 | 72,000 | 0 | 0 | 240,000 | |||||||||||||||||
| E-2601: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 3,032.46 | 2,876.73 | 3,209.29 | 1,837.95 | 2,440.35 | 3,383.2 | 0 | 0 | 16,779.98 | |||||||||||||||||
| E-2602: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 0 | 298.4 | 345.6 | 299.6 | 263.2 | 328.2 | 376.7 | 278 | 2,189.7 | |||||||||||||||||
| E-2602: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 2,552.7 | 2,210.7 | 1,909 | 1,651.2 | 1,320.2 | 963.7 | 685.7 | |||||||||||||||||||
| E-2602: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 0 | 54,401.79 | 63,303.29 | 55,130.06 | 48,134.69 | 59,456.54 | 69,476.27 | 51,562.32 | 401,464.96 | |||||||||||||||||
| E-2602: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 54,401.79 | 63,303.29 | 55,130.06 | 48,134.69 | 59,456.54 | 69,476.27 | 349,902.64 | |||||||||||||||||
| E-2602: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 0 | 7,535.4 | 6,323.98 | 5,221.12 | 5,060.38 | 8,359.72 | 7,190.01 | 7,097.74 | 46,788.35 | |||||||||||||||||
| E-2602: travel and expenses invoiced at cost | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 7,535.4 | 6,323.98 | 5,221.12 | 5,060.38 | 8,359.72 | 7,190.01 | 39,690.61 | |||||||||||||||||
| E-2603: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 0 | 0 | 202.7 | 169.3 | 137.4 | 175.6 | 200.5 | 154.5 | 1,040 | |||||||||||||||||
| E-2603: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 867.3 | 698 | 530.6 | 355 | 154.5 | 0 | ||||||||||||||||||||
| E-2603: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 0 | 0 | 39,782.24 | 33,227.11 | 29,850.27 | 35,457.69 | 40,485.57 | 31,197.12 | 210,000 | |||||||||||||||||
| E-2603: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 63,000 | 0 | 0 | 84,000 | 0 | 63,000 | 210,000 | |||||||||||||||||
| E-2603: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 0 | 0 | 2,364.22 | 1,587.66 | 1,232.14 | 2,119.72 | 2,160.66 | 1,718.25 | 11,182.65 | |||||||||||||||||
| E-2604: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 0 | 0 | 183.1 | 162.9 | 142.1 | 192.4 | 216.2 | 164.5 | 1,061.2 | |||||||||||||||||
| E-2604: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 1,196.9 | 1,034 | 891.9 | 769.5 | 553.3 | 388.8 | ||||||||||||||||||||
| E-2604: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 0 | 0 | 33,854.82 | 30,119.88 | 26,274.01 | 31,771.98 | 38,766.9 | 29,496.55 | 190,284.14 | |||||||||||||||||
| E-2604: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 33,854.82 | 30,119.88 | 26,274.01 | 35,574.38 | 39,974.95 | 165,798.04 | |||||||||||||||||
| E-2604: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 0 | 0 | 1,309.6 | 1,410.85 | 983.01 | 1,555.19 | 1,750.05 | 1,346.66 | 8,355.36 | |||||||||||||||||
| E-2604: travel and expenses invoiced at cost | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 1,309.6 | 1,410.85 | 983.01 | 1,555.19 | 1,750.05 | 7,008.7 | |||||||||||||||||
| E-2605: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 0 | 0 | 0 | 133.7 | 116.9 | 145.3 | 178.8 | 130.2 | 704.9 | |||||||||||||||||
| E-2605: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 706.3 | 589.4 | 444.1 | 305.3 | 175.1 | |||||||||||||||||||||
| E-2605: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 0 | 0 | 0 | 26,262.5 | 22,962.5 | 28,541.07 | 29,990.18 | 24,412.5 | 132,168.75 | |||||||||||||||||
| E-2605: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 49,500 | 0 | 0 | 66,000 | 0 | 115,500 | |||||||||||||||||
| E-2605: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 0 | 0 | 0 | 1,240.25 | 1,114.46 | 1,624.64 | 1,869.18 | 1,269.49 | 7,118.02 | |||||||||||||||||
| E-2606: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 0 | 0 | 0 | 0 | 350.1 | 462.3 | 478.5 | 418.3 | 1,709.2 | |||||||||||||||||
| E-2606: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 3,343.5 | 2,867.8 | 2,355.2 | 1,955.7 | ||||||||||||||||||||||
| E-2606: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 0 | 0 | 0 | 0 | 63,549.37 | 84,859.48 | 87,157 | 75,602.82 | 311,168.67 | |||||||||||||||||
| E-2606: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 0 | 0 | 63,549.37 | 84,859.48 | 87,157 | 235,565.85 | |||||||||||||||||
| E-2606: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 0 | 0 | 0 | 0 | 4,916.45 | 6,841.76 | 7,114.82 | 4,682.27 | 23,555.3 | |||||||||||||||||
| E-2606: travel and expenses invoiced at cost | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 0 | 0 | 4,916.45 | 6,841.76 | 7,114.82 | 18,873.03 | |||||||||||||||||
| E-2607: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 0 | 0 | 0 | 0 | 0 | 145.2 | 176.4 | 119.1 | 440.7 | |||||||||||||||||
| E-2607: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 764.8 | 588.4 | 469.3 | |||||||||||||||||||||||
| E-2607: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 0 | 0 | 0 | 0 | 0 | 28,720.88 | 34,892.31 | 23,558.24 | 87,171.43 | |||||||||||||||||
| E-2607: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 0 | 0 | 54,000 | 0 | 0 | 54,000 | |||||||||||||||||
| E-2607: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 0 | 0 | 0 | 0 | 0 | 3,066.6 | 3,050.99 | 2,516.54 | 8,634.13 | |||||||||||||||||
| E-2608: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 0 | 0 | 0 | 0 | 0 | 0 | 311.7 | 249.6 | 561.3 | |||||||||||||||||
| E-2608: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 1,988.3 | 1,738.7 | ||||||||||||||||||||||||
| E-2608: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 0 | 0 | 0 | 0 | 0 | 0 | 57,019.59 | 45,659.58 | 102,679.17 | |||||||||||||||||
| E-2608: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 57,019.59 | 57,019.59 | |||||||||||||||||
| E-2608: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 0 | 0 | 0 | 0 | 0 | 0 | 3,099.03 | 2,367.11 | 5,466.14 | |||||||||||||||||
| E-2608: travel and expenses invoiced at cost | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,099.03 | 3,099.03 | |||||||||||||||||
| E-2609: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 0 | 0 | 0 | 0 | 0 | 0 | 155.1 | 131.4 | 286.5 | |||||||||||||||||
| E-2609: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 284.9 | 183.5 | ||||||||||||||||||||||||
| E-2609: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 0 | 0 | 0 | 0 | 0 | 0 | 31,725 | 23,136.7 | 54,861.7 | |||||||||||||||||
| E-2609: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 0 | 0 | 0 | 27,000 | 36,000 | 63,000 | |||||||||||||||||
| E-2609: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 0 | 0 | 0 | 0 | 0 | 0 | 1,071.25 | 1,155.42 | 2,226.67 | |||||||||||||||||
| E-2610: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 138.3 | 138.3 | |||||||||||||||||
| E-2610: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 341.7 | |||||||||||||||||||||||||
| E-2610: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 27,371.88 | 27,371.88 | |||||||||||||||||
| E-2610: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,500 | 28,500 | |||||||||||||||||
| E-2610: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,490.37 | 1,490.37 | |||||||||||||||||
| E-2611: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 356.3 | 357.4 | 419.2 | 332.9 | 307.5 | 409.9 | 0 | 0 | 2,183.2 | |||||||||||||||||
| E-2611: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 1,821.8 | 1,463.5 | 1,057.5 | 699.2 | 393 | 0 | 0 | 0 | ||||||||||||||||||
| E-2611: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 65,007.64 | 63,221.56 | 75,138.31 | 60,479.27 | 55,924.92 | 73,288.04 | 0 | 0 | 393,059.74 | |||||||||||||||||
| E-2611: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 65,007.64 | 63,221.56 | 75,138.31 | 60,479.27 | 55,924.92 | 73,288.04 | 0 | 393,059.74 | |||||||||||||||||
| E-2611: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 4,394.13 | 4,403.39 | 5,031.14 | 3,602.11 | 3,669.61 | 5,166.01 | 0 | 0 | 26,266.39 | |||||||||||||||||
| E-2611: travel and expenses invoiced at cost | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 4,394.13 | 4,403.39 | 5,031.14 | 3,602.11 | 3,669.61 | 5,166.01 | 0 | 26,266.39 | |||||||||||||||||
| EBE: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 183,500.54 | 201,642.93 | 130,135.16 | 161,375.56 | 164,694.68 | 134,511 | 151,678.17 | 153,019.17 | 1,280,557.21 | |||||||||||||||||
| NOR: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 133,442.12 | 87,793 | 66,543.84 | 44,069.06 | 67,936.82 | 68,104.42 | 77,991.26 | 57,860.81 | 603,741.33 | |||||||||||||||||
| WIT: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 152,797.13 | 121,284.36 | 111,025.85 | 118,671.81 | 107,807.15 | 121,274.69 | 82,190.7 | 147,268.76 | 962,320.45 | |||||||||||||||||
| RIN: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 90,554.26 | 3,797.31 | 134,242.69 | 0 | -2,185.14 | 105,715.14 | 0 | 0 | 332,124.26 | |||||||||||||||||
| ZOR: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 38,306.61 | 56,722.49 | -14,613.55 | 132,423.55 | 0 | 9,373.32 | 90,586.68 | -3,865.16 | 308,933.94 | |||||||||||||||||
| ULM: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 0 | 0 | 0 | 0 | 0 | -221.52 | 47,192.74 | 100,224.61 | 147,195.83 | |||||||||||||||||
| SAU: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 69,442.15 | 82,959.32 | 0 | -1,365.93 | 115,605.93 | -3,068.17 | 88,880.68 | 33,305.23 | 385,759.21 | |||||||||||||||||
| VAR: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 64,094.13 | 34,097.52 | 0 | -5,148.14 | 50,772.77 | 70,259 | 25,541.25 | 89,779.73 | 329,396.26 | |||||||||||||||||
| TEG: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 0 | 119.79 | 89,154.11 | 72,598.56 | 102,675.64 | 69,279.44 | 67,829.61 | 97,340.95 | 498,998.1 | |||||||||||||||||
| PEL: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 4,076.59 | 17,472.59 | 39,007.52 | 41,289.15 | 32,746.74 | 0 | 0 | 0 | 134,592.59 | |||||||||||||||||
| STE: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 0 | 0 | 0 | 0 | 0 | 795.29 | 53,204.71 | 0 | 54,000 | |||||||||||||||||
| SOR: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 0 | 0 | 2,465.4 | 60,162.51 | 64,736.71 | 65,875.04 | 54,028.69 | 64,257.38 | 311,525.73 | |||||||||||||||||
| Pelzhoff: output VAT corrected on the uncollectible receivable (UStG s17) | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | VAT return | 0 | 0 | 0 | 0 | 0 | 0 | 23,376.93 | 0 | 23,376.93 | |||||||||||||||||
| Pelzhoff: specific provision charged | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | ledger | 0 | 0 | 0 | 0 | 0 | 0 | 116,884.65 | 0 | 116,884.65 | |||||||||||||||||
| OPS partner: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | |||||||||||||||||
| OPS director: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | |||||||||||||||||
| OPS manager: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | |||||||||||||||||
| OPS senior consultant: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 4 | 4 | 4 | 3 | 3 | 3 | 4 | 4 | 3.625 | |||||||||||||||||
| OPS consultant: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | |||||||||||||||||
| FIN partner: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | |||||||||||||||||
| FIN director: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | |||||||||||||||||
| FIN manager: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 1 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 1.875 | |||||||||||||||||
| FIN senior consultant: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | |||||||||||||||||
| FIN consultant: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 2 | 2 | 3 | 3 | 3 | 3 | 3 | 3 | 2.75 | |||||||||||||||||
| DIG partner: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | |||||||||||||||||
| DIG director: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | |||||||||||||||||
| DIG manager: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | |||||||||||||||||
| DIG senior consultant: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 3 | 3 | 3 | 3 | 3 | 3 | 2 | 2 | 2.75 | |||||||||||||||||
| DIG consultant: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 2 | 2 | 2 | 2 | 3 | 3 | 3 | 3 | 2.5 | |||||||||||||||||
| OPS partner: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 51.7 | 53.3 | 81.7 | 67.3 | 73.1 | 88.8 | 71.8 | 65.2 | 552.9 | |||||||||||||||||
| OPS partner: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.0335 | 0.013 | 0.099 | 0.08 | 0.0815 | 0.026 | 0.031 | 0.062 | 0.426 | |||||||||||||||||
| OPS director: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 67.2 | 69.4 | 99.9 | 83.5 | 94.5 | 116.8 | 90.3 | 79.6 | 701.2 | |||||||||||||||||
| OPS director: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.0595 | 0.045 | 0.071 | 0.088 | 0.0315 | 0.098 | 0.055 | 0.022 | 0.47 | |||||||||||||||||
| OPS manager: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 179.6 | 185.6 | 260.7 | 219.2 | 251.8 | 313.5 | 238.3 | 207.5 | 1,856.2 | |||||||||||||||||
| OPS manager: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.034 | 0.001 | 0.014 | 0.088 | 0.067 | 0.1 | 0.027 | 0.001 | 0.332 | |||||||||||||||||
| OPS senior consultant: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 321.2 | 332.1 | 458.3 | 360.1 | 304.6 | 395 | 422.4 | 364.6 | 2,958.3 | |||||||||||||||||
| OPS senior consultant: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.079 | 0.015 | 0.072 | 27.116 | 145.108 | 167.636 | 0.085 | 0.029 | 340.14 | |||||||||||||||||
| OPS consultant: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 366.3 | 378.8 | 519.1 | 439.3 | 398.1 | 516.6 | 480.1 | 412.8 | 3,511.1 | |||||||||||||||||
| OPS consultant: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.094 | 0.026 | 0.044 | 0.028 | 114.412 | 125.84 | 0.002 | 0.086 | 240.532 | |||||||||||||||||
| FIN partner: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 24.1 | 38 | 41.9 | 50.3 | 43 | 55.8 | 45.2 | 34.1 | 332.4 | |||||||||||||||||
| FIN partner: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.071 | 0.1 | 0.052 | 0.035 | 0.078 | 0.083 | 0.082 | 0.058 | 0.559 | |||||||||||||||||
| FIN director: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 42.8 | 63.1 | 69.1 | 76.2 | 64.9 | 84.3 | 59 | 44.7 | 504.1 | |||||||||||||||||
| FIN director: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.042 | 0.04 | 0.054 | 0.049 | 0.089 | 0.067 | 0.05 | 0.01 | 0.401 | |||||||||||||||||
| FIN manager: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 122.9 | 225.3 | 244.8 | 237.9 | 209.6 | 262.9 | 157.8 | 119.7 | 1,580.9 | |||||||||||||||||
| FIN manager: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 45.139 | 0.06 | 0.018 | 20.729 | 9.81 | 21.063 | 0.084 | 0.006 | 96.909 | |||||||||||||||||
| FIN senior consultant: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 262.8 | 356.8 | 396.6 | 358.6 | 305.8 | 385.4 | 282.6 | 214.4 | 2,563 | |||||||||||||||||
| FIN senior consultant: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.08 | 10.152 | 3.46 | 63.137 | 52.517 | 79.393 | 0 | 0.07 | 208.809 | |||||||||||||||||
| FIN consultant: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 197.7 | 236.1 | 347.4 | 352 | 307.2 | 384.6 | 322.3 | 244.7 | 2,392 | |||||||||||||||||
| FIN consultant: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.068 | 79.148 | 0.016 | 21.55 | 11.806 | 31.494 | 0.084 | 0.056 | 144.222 | |||||||||||||||||
| DIG partner: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 31.5 | 28.6 | 41.5 | 24.2 | 24.8 | 29.5 | 46.1 | 35.1 | 261.3 | |||||||||||||||||
| DIG partner: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.036 | 0.036 | 0.0435 | 0.0085 | 0.0505 | 0.053 | 0.07 | 0.0915 | 0.389 | |||||||||||||||||
| DIG director: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 52.7 | 47.2 | 67.6 | 44.3 | 46.1 | 54.2 | 74.5 | 55.7 | 442.3 | |||||||||||||||||
| DIG director: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.076 | 0.096 | 0.0935 | 0.0445 | 0.0485 | 0.096 | 0.027 | 0.0585 | 0.54 | |||||||||||||||||
| DIG manager: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 215.6 | 191.6 | 261 | 181.2 | 191.6 | 222.6 | 283.8 | 210 | 1,757.4 | |||||||||||||||||
| DIG manager: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.013 | 0.033 | 0.038 | 0.024 | 0.082 | 0.087 | 0.882 | 0.069 | 1.228 | |||||||||||||||||
| DIG senior consultant: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 323 | 287.4 | 400.5 | 278.7 | 292.9 | 342 | 276.1 | 217 | 2,417.6 | |||||||||||||||||
| DIG senior consultant: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.097 | 0.057 | 1.675 | 0.097 | 0.073 | 0.092 | 163.767 | 108.379 | 274.237 | |||||||||||||||||
| DIG consultant: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 213.6 | 191.6 | 274.7 | 196.9 | 201.6 | 240.2 | 327.1 | 245.4 | 1,891.1 | |||||||||||||||||
| DIG consultant: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.078 | 0.078 | 20.75 | 0.026 | 0.046 | 0.072 | 0.054 | 0.002 | 21.106 | |||||||||||||||||
| Subcontractor cost (ex VAT) | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | purchase ledger | 6,924.26 | 8,663.68 | 2,599.5 | 16,117.31 | 36,895.17 | 48,703.47 | 19,866.04 | 13,181.23 | 152,950.66 | |||||||||||||||||
| OPS fee earners: gross salaries | PAYROLL | payroll | 106,029.75 | 106,197.37 | 106,182.46 | 99,431.84 | 99,088.01 | 98,802.39 | 106,089.57 | 106,146.89 | 827,968.28 | |||||||||||||||||
| OPS fee earners: employer social security contributions | PAYROLL | payroll | 17,808.55 | 17,902.65 | 17,842.69 | 16,474.83 | 16,465.1 | 16,412.75 | 17,822.96 | 17,873.96 | 138,603.49 | |||||||||||||||||
| FIN fee earners: gross salaries | PAYROLL | payroll | 70,021.03 | 79,172.78 | 84,936.01 | 85,164.66 | 84,665.63 | 84,656.26 | 84,883.94 | 85,213.16 | 658,713.47 | |||||||||||||||||
| FIN fee earners: employer social security contributions | PAYROLL | payroll | 11,093.97 | 12,648.82 | 13,799.32 | 13,797.57 | 13,797.1 | 13,770.5 | 13,812.03 | 13,830.93 | 106,550.24 | |||||||||||||||||
| DIG fee earners: gross salaries | PAYROLL | payroll | 79,638 | 80,016.47 | 79,569.9 | 79,200.57 | 84,511.49 | 84,877.56 | 77,773.9 | 77,724.59 | 643,312.48 | |||||||||||||||||
| DIG fee earners: employer social security contributions | PAYROLL | payroll | 12,639.04 | 12,621.34 | 12,613.51 | 12,671.51 | 13,814.17 | 13,782.85 | 12,363.58 | 12,403.55 | 102,909.55 | |||||||||||||||||
| Founder and central staff: gross salaries | PAYROLL | payroll | 57,890.69 | 58,107.02 | 57,866.78 | 57,921.14 | 58,027.09 | 57,984.44 | 58,139.98 | 57,907.06 | 463,844.2 | |||||||||||||||||
| Founder and central staff: employer social security contributions | PAYROLL | payroll | 7,671.46 | 7,680.23 | 7,634.73 | 7,678.38 | 7,634.11 | 7,663.4 | 7,663 | 7,661.18 | 61,286.49 | |||||||||||||||||
| Prior-year bonus paid (provision utilised, incl. employer contributions) | PAYROLL | payroll | 0 | 0 | 392,000 | 0 | 0 | 0 | 0 | 0 | 392,000 | |||||||||||||||||
| Office rent and service charges, Munich | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 192,000 | |||||||||||||||||
| IT, software and research databases | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 13,323 | 11,848 | 13,014 | 13,385 | 12,393 | 12,973 | 14,038 | 12,445 | 103,419 | |||||||||||||||||
| Company car leases (partners and directors) | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 50,400 | |||||||||||||||||
| Recruitment (agency fees and campus) | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 2,600 | 27,140 | 5,000 | 2,400 | 5,000 | 2,600 | 20,760 | 2,400 | 67,900 | |||||||||||||||||
| Marketing, events and business development | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 5,271 | 8,257 | 10,457 | 8,493 | 12,186 | 9,257 | 5,399 | 4,572 | 63,892 | |||||||||||||||||
| Training and certifications | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 5,605 | 5,445 | 6,213 | 4,981 | 5,559 | 4,687 | 5,685 | 5,719 | 43,894 | |||||||||||||||||
| Insurance (professional indemnity, D&O, office) | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 4,119 | 3,907 | 3,985 | 3,702 | 4,027 | 3,507 | 3,886 | 3,767 | 30,900 | |||||||||||||||||
| Tax adviser, legal and payroll bureau | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 6,233 | 5,637 | 5,729 | 6,326 | 5,700 | 5,710 | 5,806 | 6,151 | 47,292 | |||||||||||||||||
| Office running costs and supplies | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 3,851 | 4,498 | 4,617 | 4,280 | 4,042 | 4,355 | 4,019 | 4,380 | 34,042 | |||||||||||||||||
| Client entertainment (30% not deductible) | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 1,273 | 1,886 | 2,918 | 2,101 | 2,460 | 2,320 | 1,522 | 990 | 15,470 | |||||||||||||||||
| Bank charges | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 474 | 452 | 527 | 434 | 439 | 516 | 459 | 506 | 3,807 | |||||||||||||||||
| Capex: IT equipment | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | asset register | 3,100 | 1,800 | 5,200 | 2,400 | 4,100 | 2,200 | 3,900 | 1,500 | 24,200 | |||||||||||||||||
| Capex: office fit-out and furniture | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | asset register | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||||||||||||||
| Subcontractors: payments | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | bank | 30,857.64 | 8,611.99 | 10,123.86 | 1,925.12 | 17,908.6 | 48,475.55 | 52,164.14 | 23,996.45 | 194,063.35 | |||||||||||||||||
| Travel card statements and expense claims: payments | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | bank | 27,556.93 | 35,377.63 | 41,287.68 | 42,939.77 | 40,405.45 | 47,106.27 | 55,947.7 | 41,490.9 | 332,112.33 | |||||||||||||||||
| Overhead suppliers: payments (excl. rent) | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | bank | 71,473.38 | 70,612.22 | 74,971.44 | 63,215.27 | 62,334.12 | 63,599.99 | 68,246.55 | 66,157.82 | 540,610.79 | |||||||||||||||||
| Corporate income tax and solidarity surcharge: prepayments | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | bank, tax account | 0 | 0 | 36,000 | 0 | 0 | 36,000 | 0 | 0 | 72,000 | |||||||||||||||||
| Corporate income tax and solidarity surcharge: prior-year balances paid | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | bank, tax account | 0 | 0 | 0 | 0 | 0 | 0 | 22,300 | 0 | 22,300 | |||||||||||||||||
| Trade tax: prepayments | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | bank, municipal tax account | 0 | 38,000 | 0 | 0 | 38,000 | 0 | 0 | 45,025 | 121,025 | |||||||||||||||||
| Trade tax: prior-year balances paid | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | bank, municipal tax account | 0 | 0 | 0 | 0 | 0 | 0 | 28,100 | 0 | 28,100 | |||||||||||||||||
| Dividends resolved and paid (gross, incl. withholding tax) | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | bank, shareholder resolution | 0 | 0 | 0 | 0 | 0 | 450,000 | 0 | 0 | 450,000 |
| label | basis | section | format | kind | bold | value c | value d |
|---|---|---|---|---|---|---|---|
| Cash at bank | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 1,450,000 | |
| Prepayments and deposits | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 42,000 | |
| IT equipment: cost | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 192,000 | |
| IT equipment: accumulated depreciation | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 108,000 | |
| Office fit-out and furniture: cost | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 428,000 | |
| Office fit-out and furniture: accumulated depreciation | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 118,000 | |
| Trade payables: subcontractors | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 31,500 | |
| Trade payables: travel card and expense claims | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 12,400 | |
| Trade payables: overhead suppliers | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 41,800 | |
| Wage tax payable (December payroll) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 89,480.35 | |
| VAT: net November return (paid 10-Jan-26 under the extension) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 79,348.87 | |
| VAT: net December return (paid 10-Feb-26, less the special prepayment) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 91,925.3 | |
| Bonus provision (FY2025, incl. employer contributions) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 392,000 | |
| Expected credit loss provision | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 4,787.86 | |
| Bank loan | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 166,667 | |
| Corporate income tax payable (FY2025 balance) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 22,300 | |
| Trade tax payable (FY2025 balance) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 28,100 | |
| Share capital (Stammkapital) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 50,000 | |
| Retained earnings | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 2,251,073.87 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Office rent and service charges, Munich | OVERHEAD LINES | A: ledger; F: base x inflation | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,720 | 24,720 | 24,720 | 24,720 | 24,720 | 24,720 | 24,720 | 24,720 | 24,720 | 24,720 | 24,720 | 24,720 | 288,000 | 296,640 |
| IT, software and research databases | OVERHEAD LINES | A: ledger; F: base x inflation | 13,323 | 11,848 | 13,014 | 13,385 | 12,393 | 12,973 | 14,038 | 12,445 | 13,500 | 13,500 | 13,500 | 13,500 | 13,905 | 13,905 | 13,905 | 13,905 | 13,905 | 13,905 | 13,905 | 13,905 | 13,905 | 13,905 | 13,905 | 13,905 | 157,419 | 166,860 |
| Company car leases (partners and directors) | OVERHEAD LINES | A: ledger; F: base x inflation | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,489 | 6,489 | 6,489 | 6,489 | 6,489 | 6,489 | 6,489 | 6,489 | 6,489 | 6,489 | 6,489 | 6,489 | 75,600 | 77,868 |
| Recruitment (agency fees and campus) | OVERHEAD LINES | A: ledger; F: base x inflation | 2,600 | 27,140 | 5,000 | 2,400 | 5,000 | 2,600 | 20,760 | 2,400 | 7,500 | 20,760 | 2,500 | 2,500 | 34,378.2 | 2,575 | 2,575 | 19,231.64 | 2,575 | 2,575 | 2,575 | 2,575 | 7,575 | 2,575 | 2,575 | 2,575 | 101,160 | 84,359.84 |
| Marketing, events and business development | OVERHEAD LINES | A: ledger; F: base x inflation x discretionary factor | 5,271 | 8,257 | 10,457 | 8,493 | 12,186 | 9,257 | 5,399 | 4,572 | 8,500 | 8,500 | 8,500 | 8,500 | 8,755 | 8,755 | 8,755 | 8,755 | 8,755 | 8,755 | 8,755 | 8,755 | 8,755 | 8,755 | 8,755 | 8,755 | 97,892 | 105,060 |
| Training and certifications | OVERHEAD LINES | A: ledger; F: base x inflation x discretionary factor | 5,605 | 5,445 | 6,213 | 4,981 | 5,559 | 4,687 | 5,685 | 5,719 | 5,500 | 5,500 | 5,500 | 5,500 | 5,665 | 5,665 | 5,665 | 5,665 | 5,665 | 5,665 | 5,665 | 5,665 | 5,665 | 5,665 | 5,665 | 5,665 | 65,894 | 67,980 |
| Insurance (professional indemnity, D&O, office) | OVERHEAD LINES | A: ledger; F: base x inflation | 4,119 | 3,907 | 3,985 | 3,702 | 4,027 | 3,507 | 3,886 | 3,767 | 3,800 | 3,800 | 3,800 | 3,800 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 46,100 | 46,968 |
| Tax adviser, legal and payroll bureau | OVERHEAD LINES | A: ledger; F: base x inflation | 6,233 | 5,637 | 5,729 | 6,326 | 5,700 | 5,710 | 5,806 | 6,151 | 6,000 | 6,000 | 6,000 | 6,000 | 6,180 | 6,180 | 6,180 | 6,180 | 6,180 | 6,180 | 6,180 | 6,180 | 6,180 | 6,180 | 6,180 | 6,180 | 71,292 | 74,160 |
| Office running costs and supplies | OVERHEAD LINES | A: ledger; F: base x inflation | 3,851 | 4,498 | 4,617 | 4,280 | 4,042 | 4,355 | 4,019 | 4,380 | 4,200 | 4,200 | 4,200 | 4,200 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 50,842 | 51,912 |
| Client entertainment (30% not deductible) | OVERHEAD LINES | A: ledger; F: base x inflation x discretionary factor | 1,273 | 1,886 | 2,918 | 2,101 | 2,460 | 2,320 | 1,522 | 990 | 2,400 | 2,400 | 2,400 | 2,400 | 2,472 | 2,472 | 2,472 | 2,472 | 2,472 | 2,472 | 2,472 | 2,472 | 2,472 | 2,472 | 2,472 | 2,472 | 25,070 | 29,664 |
| Bank charges | OVERHEAD LINES | A: ledger; F: base x inflation | 474 | 452 | 527 | 434 | 439 | 516 | 459 | 506 | 500 | 500 | 500 | 500 | 515 | 515 | 515 | 515 | 515 | 515 | 515 | 515 | 515 | 515 | 515 | 515 | 5,807 | 6,180 |
| TOTAL OVERHEADS | OVERHEAD LINES | 73,049 | 99,370 | 82,760 | 76,402 | 82,106 | 76,225 | 91,874 | 71,230 | 82,200 | 95,460 | 77,200 | 77,200 | 111,319.2 | 79,516 | 79,516 | 96,172.64 | 79,516 | 79,516 | 79,516 | 79,516 | 84,516 | 79,516 | 79,516 | 79,516 | 985,076 | 1,007,651.84 | |
| Overheads bearing German input VAT | OVERHEAD LINES | line x VAT share | 57,726.5 | 84,617.3 | 66,484.3 | 61,042.1 | 66,099.3 | 61,160.7 | 76,320.9 | 56,859.9 | 66,450 | 79,710 | 61,450 | 61,450 | 95,096.7 | 63,293.5 | 63,293.5 | 79,950.14 | 63,293.5 | 63,293.5 | 63,293.5 | 63,293.5 | 68,293.5 | 63,293.5 | 63,293.5 | 63,293.5 | 799,371 | 812,981.84 |
| IT and software bought from foreign vendors (reverse charge base) | OVERHEAD LINES | IT x reverse charge share | 7,993.8 | 7,108.8 | 7,808.4 | 8,031 | 7,435.8 | 7,783.8 | 8,422.8 | 7,467 | 8,100 | 8,100 | 8,100 | 8,100 | 8,343 | 8,343 | 8,343 | 8,343 | 8,343 | 8,343 | 8,343 | 8,343 | 8,343 | 8,343 | 8,343 | 8,343 | 94,451.4 | 100,116 |
| Rent paid incl. VAT (in advance, first working day) | OVERHEAD LINES | rent x (1 + VAT) | 28,560 | 28,560 | 28,560 | 28,560 | 28,560 | 28,560 | 28,560 | 28,560 | 28,560 | 28,560 | 28,560 | 28,560 | 29,416.8 | 29,416.8 | 29,416.8 | 29,416.8 | 29,416.8 | 29,416.8 | 29,416.8 | 29,416.8 | 29,416.8 | 29,416.8 | 29,416.8 | 29,416.8 | 342,720 | 353,001.6 |
| label | basis | section | format | kind | bold | value c | value d |
|---|---|---|---|---|---|---|---|
| Office rent and service charges, Munich | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 24,000 | 1 |
| IT, software and research databases | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 13,500 | 0.4 |
| Company car leases (partners and directors) | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 6,300 | 1 |
| Recruitment (agency fees and campus) | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 2,500 | 1 |
| Marketing, events and business development (discretionary) | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 8,500 | 0.8 |
| Training and certifications (discretionary) | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 5,500 | 0.7 |
| Insurance (professional indemnity, D&O, office) | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 3,800 | 0 |
| Tax adviser, legal and payroll bureau | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 6,000 | 1 |
| Office running costs and supplies | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 4,200 | 1 |
| Client entertainment (30% not deductible) (discretionary) | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 2,400 | 1 |
| Bank charges | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 500 | 0 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cost: opening | IT EQUIPMENT | 192,000 | 195,100 | 196,900 | 202,100 | 204,500 | 208,600 | 210,800 | 214,700 | 216,200 | 223,600 | 228,600 | 231,200 | 233,800 | 240,078 | 242,756 | 245,434 | 249,672 | 252,350 | 255,028 | 257,706 | 260,384 | 267,862 | 270,540 | 273,218 | |||
| Additions | IT EQUIPMENT | A: asset register; F: capex plan | 3,100 | 1,800 | 5,200 | 2,400 | 4,100 | 2,200 | 3,900 | 1,500 | 7,400 | 5,000 | 2,600 | 2,600 | 6,278 | 2,678 | 2,678 | 4,238 | 2,678 | 2,678 | 2,678 | 2,678 | 7,478 | 2,678 | 2,678 | 2,678 | 41,800 | 42,096 |
| Cost: closing | IT EQUIPMENT | 195,100 | 196,900 | 202,100 | 204,500 | 208,600 | 210,800 | 214,700 | 216,200 | 223,600 | 228,600 | 231,200 | 233,800 | 240,078 | 242,756 | 245,434 | 249,672 | 252,350 | 255,028 | 257,706 | 260,384 | 267,862 | 270,540 | 273,218 | 275,896 | 233,800 | 275,896 | |
| Accumulated depreciation: opening | IT EQUIPMENT | 108,000 | 113,419.4444 | 118,888.8889 | 124,502.7778 | 130,183.3333 | 135,977.7778 | 141,833.3333 | 147,797.2222 | 153,802.7778 | 160,013.8889 | 166,363.8889 | 172,786.1111 | 179,280.5556 | 185,949.3889 | 192,692.6111 | 199,510.2222 | 206,445.5556 | 213,455.2778 | 220,539.3889 | 227,697.8889 | 234,930.7778 | 242,371.3889 | 249,886.3889 | 257,475.7778 | |||
| Depreciation charge | IT EQUIPMENT | min(NBV, cost / life) | 5,419.4444 | 5,469.4444 | 5,613.8889 | 5,680.5556 | 5,794.4444 | 5,855.5556 | 5,963.8889 | 6,005.5556 | 6,211.1111 | 6,350 | 6,422.2222 | 6,494.4444 | 6,668.8333 | 6,743.2222 | 6,817.6111 | 6,935.3333 | 7,009.7222 | 7,084.1111 | 7,158.5 | 7,232.8889 | 7,440.6111 | 7,515 | 7,589.3889 | 7,663.7778 | 71,280.5556 | 85,859 |
| Accumulated depreciation: closing | IT EQUIPMENT | 113,419.4444 | 118,888.8889 | 124,502.7778 | 130,183.3333 | 135,977.7778 | 141,833.3333 | 147,797.2222 | 153,802.7778 | 160,013.8889 | 166,363.8889 | 172,786.1111 | 179,280.5556 | 185,949.3889 | 192,692.6111 | 199,510.2222 | 206,445.5556 | 213,455.2778 | 220,539.3889 | 227,697.8889 | 234,930.7778 | 242,371.3889 | 249,886.3889 | 257,475.7778 | 265,139.5556 | 179,280.5556 | 265,139.5556 | |
| Net book value | IT EQUIPMENT | 81,680.5556 | 78,011.1111 | 77,597.2222 | 74,316.6667 | 72,622.2222 | 68,966.6667 | 66,902.7778 | 62,397.2222 | 63,586.1111 | 62,236.1111 | 58,413.8889 | 54,519.4444 | 54,128.6111 | 50,063.3889 | 45,923.7778 | 43,226.4444 | 38,894.7222 | 34,488.6111 | 30,008.1111 | 25,453.2222 | 25,490.6111 | 20,653.6111 | 15,742.2222 | 10,756.4444 | 54,519.4444 | 10,756.4444 | |
| Cost: opening | OFFICE FIT-OUT AND FURNITURE | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | |||
| Additions | OFFICE FIT-OUT AND FURNITURE | A: asset register; F: capex plan | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Cost: closing | OFFICE FIT-OUT AND FURNITURE | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | |
| Accumulated depreciation: opening | OFFICE FIT-OUT AND FURNITURE | 118,000 | 121,566.6667 | 125,133.3333 | 128,700 | 132,266.6667 | 135,833.3333 | 139,400 | 142,966.6667 | 146,533.3333 | 150,100 | 153,666.6667 | 157,233.3333 | 160,800 | 164,366.6667 | 167,933.3333 | 171,500 | 175,066.6667 | 178,633.3333 | 182,200 | 185,766.6667 | 189,333.3333 | 192,900 | 196,466.6667 | 200,033.3333 | |||
| Depreciation charge | OFFICE FIT-OUT AND FURNITURE | min(NBV, cost / life) | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 42,800 | 42,800 |
| Accumulated depreciation: closing | OFFICE FIT-OUT AND FURNITURE | 121,566.6667 | 125,133.3333 | 128,700 | 132,266.6667 | 135,833.3333 | 139,400 | 142,966.6667 | 146,533.3333 | 150,100 | 153,666.6667 | 157,233.3333 | 160,800 | 164,366.6667 | 167,933.3333 | 171,500 | 175,066.6667 | 178,633.3333 | 182,200 | 185,766.6667 | 189,333.3333 | 192,900 | 196,466.6667 | 200,033.3333 | 203,600 | 160,800 | 203,600 | |
| Net book value | OFFICE FIT-OUT AND FURNITURE | 306,433.3333 | 302,866.6667 | 299,300 | 295,733.3333 | 292,166.6667 | 288,600 | 285,033.3333 | 281,466.6667 | 277,900 | 274,333.3333 | 270,766.6667 | 267,200 | 263,633.3333 | 260,066.6667 | 256,500 | 252,933.3333 | 249,366.6667 | 245,800 | 242,233.3333 | 238,666.6667 | 235,100 | 231,533.3333 | 227,966.6667 | 224,400 | 267,200 | 224,400 | |
| Capex | TOTAL | 3,100 | 1,800 | 5,200 | 2,400 | 4,100 | 2,200 | 3,900 | 1,500 | 7,400 | 5,000 | 2,600 | 2,600 | 6,278 | 2,678 | 2,678 | 4,238 | 2,678 | 2,678 | 2,678 | 2,678 | 7,478 | 2,678 | 2,678 | 2,678 | 41,800 | 42,096 | |
| Depreciation | TOTAL | 8,986.1111 | 9,036.1111 | 9,180.5556 | 9,247.2222 | 9,361.1111 | 9,422.2222 | 9,530.5556 | 9,572.2222 | 9,777.7778 | 9,916.6667 | 9,988.8889 | 10,061.1111 | 10,235.5 | 10,309.8889 | 10,384.2778 | 10,502 | 10,576.3889 | 10,650.7778 | 10,725.1667 | 10,799.5556 | 11,007.2778 | 11,081.6667 | 11,156.0556 | 11,230.4444 | 114,080.5556 | 128,659 | |
| NET BOOK VALUE (to balance sheet) | TOTAL | 388,113.8889 | 380,877.7778 | 376,897.2222 | 370,050 | 364,788.8889 | 357,566.6667 | 351,936.1111 | 343,863.8889 | 341,486.1111 | 336,569.4444 | 329,180.5556 | 321,719.4444 | 317,761.9444 | 310,130.0556 | 302,423.7778 | 296,159.7778 | 288,261.3889 | 280,288.6111 | 272,241.4444 | 264,119.8889 | 260,590.6111 | 252,186.9444 | 243,708.8889 | 235,156.4444 | 321,719.4444 | 235,156.4444 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| German clients (19%) | OUTPUT VAT | Clients | 84,240.718 | 93,620.5658 | 88,271.0645 | 114,219.1555 | 90,766.1046 | 111,968.0336 | 121,548.1946 | 104,817.2677 | 78,693.8691 | 120,337.6507 | 102,196.9475 | 138,428.9477 | 131,004.2045 | 125,394.759 | 115,266.3087 | 116,872.5778 | 123,381.046 | 88,669.766 | 128,112.5949 | 118,469.803 | 111,813.6952 | 130,551.1543 | 121,188.7115 | 127,577.0714 | 1,249,108.5192 | 1,438,301.6923 |
| Reverse charge on software bought from abroad | OUTPUT VAT | base x 19% | 1,518.822 | 1,350.672 | 1,483.596 | 1,525.89 | 1,412.802 | 1,478.922 | 1,600.332 | 1,418.73 | 1,539 | 1,539 | 1,539 | 1,539 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 17,945.766 | 19,022.04 |
| Correction on the uncollectible Pelzhoff balance (UStG s17) | OUTPUT VAT | Clients | 0 | 0 | 0 | 0 | 0 | 0 | -23,376.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -23,376.93 | 0 |
| Total output VAT | OUTPUT VAT | 85,759.54 | 94,971.2378 | 89,754.6605 | 115,745.0455 | 92,178.9066 | 113,446.9556 | 99,771.5966 | 106,235.9977 | 80,232.8691 | 121,876.6507 | 103,735.9475 | 139,967.9477 | 132,589.3745 | 126,979.929 | 116,851.4787 | 118,457.7478 | 124,966.216 | 90,254.936 | 129,697.7649 | 120,054.973 | 113,398.8652 | 132,136.3243 | 122,773.8815 | 129,162.2414 | 1,243,677.3552 | 1,457,323.7323 | |
| Reverse charge (same amount as output) | INPUT VAT (recoverable) | 1,518.822 | 1,350.672 | 1,483.596 | 1,525.89 | 1,412.802 | 1,478.922 | 1,600.332 | 1,418.73 | 1,539 | 1,539 | 1,539 | 1,539 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 17,945.766 | 19,022.04 | |
| Overheads incl. rent | INPUT VAT (recoverable) | 10,968.035 | 16,077.287 | 12,632.017 | 11,597.999 | 12,558.867 | 11,620.533 | 14,500.971 | 10,803.381 | 12,625.5 | 15,144.9 | 11,675.5 | 11,675.5 | 18,068.373 | 12,025.765 | 12,025.765 | 15,190.5266 | 12,025.765 | 12,025.765 | 12,025.765 | 12,025.765 | 12,975.765 | 12,025.765 | 12,025.765 | 12,025.765 | 151,880.49 | 154,466.5496 | |
| Subcontractors | INPUT VAT (recoverable) | 1,118.268 | 1,399.1843 | 419.8193 | 2,602.9456 | 5,958.57 | 7,865.6104 | 3,208.3655 | 2,128.7686 | 6,253.2672 | 2,807.132 | 791.2119 | 2,652.7412 | 2,445.943 | 2,460.4894 | 6.7859 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 37,205.8839 | 4,913.2182 | |
| Travel and expenses | INPUT VAT (recoverable) | 2,537.9082 | 3,223.6533 | 3,812.0805 | 3,145.8447 | 3,380.6295 | 4,783.8627 | 4,035.5451 | 3,182.8905 | 4,854.5617 | 4,175.682 | 3,871.6813 | 4,201.9056 | 4,039.8843 | 4,208.0446 | 4,233.9282 | 4,170.5342 | 3,175 | 4,058.3291 | 3,790.4211 | 3,123.7788 | 3,887.4043 | 3,398.108 | 3,539.8427 | 3,829.0178 | 45,206.2451 | 45,454.2932 | |
| Capex | INPUT VAT (recoverable) | 589 | 342 | 988 | 456 | 779 | 418 | 741 | 285 | 1,406 | 950 | 494 | 494 | 1,192.82 | 508.82 | 508.82 | 805.22 | 508.82 | 508.82 | 508.82 | 508.82 | 1,420.82 | 508.82 | 508.82 | 508.82 | 7,942 | 7,998.24 | |
| Total input VAT | INPUT VAT (recoverable) | 16,732.0332 | 22,392.7966 | 19,335.5128 | 19,328.6793 | 24,089.8685 | 26,166.9281 | 24,086.2136 | 17,818.7701 | 26,678.3289 | 24,616.7141 | 18,371.3932 | 20,563.1468 | 27,332.1903 | 20,788.289 | 18,360.4691 | 21,751.4508 | 17,294.755 | 18,178.0841 | 17,910.1761 | 17,243.5338 | 19,869.1593 | 17,517.863 | 17,659.5977 | 17,948.7728 | 260,180.385 | 231,854.341 | |
| Net VAT for the month (output - input) | RETURNS, PAYMENTS AND THE SPECIAL PREPAYMENT | 69,027.5068 | 72,578.4412 | 70,419.1478 | 96,416.3662 | 68,089.0381 | 87,280.0275 | 75,685.383 | 88,417.2276 | 53,554.5403 | 97,259.9366 | 85,364.5543 | 119,404.8009 | 105,257.1842 | 106,191.64 | 98,491.0096 | 96,706.2969 | 107,671.4611 | 72,076.8519 | 111,787.5888 | 102,811.4392 | 93,529.7059 | 114,618.4613 | 105,114.2838 | 111,213.4686 | 983,496.9703 | 1,225,469.3913 | |
| Opening VAT payable (two open months less the special prepayment) | RETURNS, PAYMENTS AND THE SPECIAL PREPAYMENT | 89,274.17 | 78,952.8068 | 53,605.948 | 54,997.5889 | 78,835.514 | 76,505.4044 | 67,369.0656 | 74,965.4105 | 76,102.6106 | 53,971.7678 | 62,814.4769 | 94,624.4909 | 116,769.3552 | 136,661.9851 | 122,040.0087 | 115,273.8341 | 105,788.491 | 114,968.9425 | 90,339.4975 | 94,455.6252 | 125,190.2125 | 106,932.3296 | 118,739.3517 | 130,323.9297 | |||
| Return paid (month two months earlier, by the 10th; December less the special prepayment) | RETURNS, PAYMENTS AND THE SPECIAL PREPAYMENT | -79,348.87 | -9,925.3 | -69,027.5068 | -72,578.4412 | -70,419.1478 | -96,416.3662 | -68,089.0381 | -87,280.0275 | -75,685.383 | -88,417.2276 | -53,554.5403 | -97,259.9366 | -85,364.5543 | -31,404.8009 | -105,257.1842 | -106,191.64 | -98,491.0096 | -96,706.2969 | -107,671.4611 | -72,076.8519 | -111,787.5888 | -102,811.4392 | -93,529.7059 | -114,618.4613 | -868,001.7851 | -1,125,910.9941 | |
| Special prepayment paid (10-Feb: 1/11 of the prior-year returns) | RETURNS, PAYMENTS AND THE SPECIAL PREPAYMENT | 0 | -88,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -89,408.8155 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -88,000 | -89,408.8155 | |
| CLOSING VAT PAYABLE | RETURNS, PAYMENTS AND THE SPECIAL PREPAYMENT | 78,952.8068 | 53,605.948 | 54,997.5889 | 78,835.514 | 76,505.4044 | 67,369.0656 | 74,965.4105 | 76,102.6106 | 53,971.7678 | 62,814.4769 | 94,624.4909 | 116,769.3552 | 136,661.9851 | 122,040.0087 | 115,273.8341 | 105,788.491 | 114,968.9425 | 90,339.4975 | 94,455.6252 | 125,190.2125 | 106,932.3296 | 118,739.3517 | 130,323.9297 | 126,918.9369 | 116,769.3552 | 126,918.9369 | |
| Check: closing = the last two months net less the special prepayment held | RETURNS, PAYMENTS AND THE SPECIAL PREPAYMENT | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Reverse charge supplies to Austria for the ZM (fees and expenses invoiced) | RETURNS, PAYMENTS AND THE SPECIAL PREPAYMENT | Clients | 0 | 0 | 0 | 0 | 0 | 54,000 | 0 | 0 | 72,000 | 0 | 54,000 | 0 | 0 | 36,340.0852 | 37,475.7129 | 40,201.2193 | 42,018.2235 | 32,024.7001 | 43,380.9767 | 42,018.2235 | 0 | 0 | 0 | 0 | 180,000 | 273,459.1411 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Opening balance | BANK LOAN | 166,667 | 162,500 | 158,333 | 154,166 | 149,999 | 145,832 | 141,665 | 137,498 | 133,331 | 129,164 | 124,997 | 120,830 | 116,663 | 112,496 | 108,329 | 104,162 | 99,995 | 95,828 | 91,661 | 87,494 | 83,327 | 79,160 | 74,993 | 70,826 | |||
| Principal repaid | BANK LOAN | fixed monthly principal, capped at the balance | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -50,004 | -50,004 |
| BANK LOAN | BANK LOAN | 162,500 | 158,333 | 154,166 | 149,999 | 145,832 | 141,665 | 137,498 | 133,331 | 129,164 | 124,997 | 120,830 | 116,663 | 112,496 | 108,329 | 104,162 | 99,995 | 95,828 | 91,661 | 87,494 | 83,327 | 79,160 | 74,993 | 70,826 | 66,659 | 116,663 | 66,659 | |
| Loan interest | BANK LOAN | opening x rate / 12 | 583.3345 | 568.75 | 554.1655 | 539.581 | 524.9965 | 510.412 | 495.8275 | 481.243 | 466.6585 | 452.074 | 437.4895 | 422.905 | 408.3205 | 393.736 | 379.1515 | 364.567 | 349.9825 | 335.398 | 320.8135 | 306.229 | 291.6445 | 277.06 | 262.4755 | 247.891 | 6,037.437 | 3,937.269 |
| Overdraft interest | BANK LOAN | overdrawn balance at the prior month end x rate / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Current portion (next 12 months) | BANK LOAN | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | |
| Non-current portion | BANK LOAN | 112,496 | 108,329 | 104,162 | 99,995 | 95,828 | 91,661 | 87,494 | 83,327 | 79,160 | 74,993 | 70,826 | 66,659 | 62,492 | 58,325 | 54,158 | 49,991 | 45,824 | 41,657 | 37,490 | 33,323 | 29,156 | 24,989 | 20,822 | 16,655 | 66,659 | 16,655 | |
| Dividends paid (gross) | DIVIDENDS | A: bank; F: payout x FY2026 net profit in the dividend month | 0 | 0 | 0 | 0 | 0 | 450,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 317,322.2106 | 0 | 0 | 0 | 0 | 0 | 0 | 450,000 | 317,322.2106 |
| of which withholding tax paid to the tax office on the day (memo) | DIVIDENDS | gross x 26.375% | 0 | 0 | 0 | 0 | 0 | 118,687.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 83,693.733 | 0 | 0 | 0 | 0 | 0 | 0 | 118,687.5 | 83,693.733 |
| of which paid to the shareholders (memo) | DIVIDENDS | 0 | 0 | 0 | 0 | 0 | 331,312.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 233,628.4775 | 0 | 0 | 0 | 0 | 0 | 0 | 331,312.5 | 233,628.4775 | |
| Overdraft facility | FACILITY (memo) | Assumptions | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 |
| Facility headroom after any overdrawn balance | FACILITY (memo) | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Profit before tax | TAXABLE PROFIT | PL | -25,949.2539 | -29,111.2724 | 113,898.8632 | 31,679.4807 | 18,471.3645 | 150,869.0054 | -61,707.5001 | -24,497.0948 | 172,683.2044 | 109,483.9124 | 149,212.9195 | 187,730.8629 | 58,506.1139 | 114,473.1026 | 123,340.8178 | 98,398.1641 | -51,956.2482 | 116,398.0152 | 82,134.4976 | -6,976.2519 | 99,722.48 | 38,168.2276 | 62,788.2915 | 114,266.8869 | 792,764.4919 | 849,264.0971 |
| Add: non-deductible entertainment (30%) | TAXABLE PROFIT | Overheads | 381.9 | 565.8 | 875.4 | 630.3 | 738 | 696 | 456.6 | 297 | 720 | 720 | 720 | 720 | 741.6 | 741.6 | 741.6 | 741.6 | 741.6 | 741.6 | 741.6 | 741.6 | 741.6 | 741.6 | 741.6 | 741.6 | 7,521 | 8,899.2 |
| Taxable profit for corporate income tax | TAXABLE PROFIT | -25,567.3539 | -28,545.4724 | 114,774.2632 | 32,309.7807 | 19,209.3645 | 151,565.0054 | -61,250.9001 | -24,200.0948 | 173,403.2044 | 110,203.9124 | 149,932.9195 | 188,450.8629 | 59,247.7139 | 115,214.7026 | 124,082.4178 | 99,139.7641 | -51,214.6482 | 117,139.6152 | 82,876.0976 | -6,234.6519 | 100,464.08 | 38,909.8276 | 63,529.8915 | 115,008.4869 | 800,285.4919 | 858,163.2971 | |
| Financing components for trade tax (interest + 50% rent + 20% car leases) | TAXABLE PROFIT | 13,843.3345 | 13,828.75 | 13,814.1655 | 13,799.581 | 13,784.9965 | 13,770.412 | 13,755.8275 | 13,741.243 | 13,726.6585 | 13,712.074 | 13,697.4895 | 13,682.905 | 14,066.1205 | 14,051.536 | 14,036.9515 | 14,022.367 | 14,007.7825 | 13,993.198 | 13,978.6135 | 13,964.029 | 13,949.4445 | 13,934.86 | 13,920.2755 | 13,905.691 | 165,157.437 | 167,830.869 | |
| Trade tax add-back, year to date (25% above the allowance) | TAXABLE PROFIT | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Charge on the year-to-date profit | CORPORATE INCOME TAX AND SOLIDARITY SURCHARGE | max(0, YTD base) x 15.825% | 0 | 0 | 9,599.6724 | 14,712.6952 | 17,752.5771 | 41,737.7392 | 32,044.7843 | 28,215.1193 | 55,656.1764 | 73,095.9455 | 96,822.83 | 126,645.1791 | 9,375.9507 | 27,608.6774 | 47,244.72 | 62,933.5877 | 54,828.8696 | 73,366.2137 | 86,481.3562 | 85,494.7225 | 101,393.1632 | 107,550.6434 | 117,604.2487 | 135,804.3418 | 126,645.1791 | 135,804.3418 |
| CHARGE FOR THE MONTH (P&L) | CORPORATE INCOME TAX AND SOLIDARITY SURCHARGE | movement in the year-to-date charge | 0 | 0 | 9,599.6724 | 5,113.0228 | 3,039.8819 | 23,985.1621 | -9,692.9549 | -3,829.665 | 27,441.0571 | 17,439.7691 | 23,726.8845 | 29,822.349 | 9,375.9507 | 18,232.7267 | 19,636.0426 | 15,688.8677 | -8,104.7181 | 18,537.3441 | 13,115.1424 | -986.6337 | 15,898.4407 | 6,157.4802 | 10,053.6053 | 18,200.0931 | 126,645.1791 | 135,804.3418 |
| Prepayments (10-Mar, Jun, Sep, Dec) | CORPORATE INCOME TAX AND SOLIDARITY SURCHARGE | A: bank; F: FY2026 per notice (a quarter of FY2025 after July); FY2027 per the flag on Assumptions | 0 | 0 | 36,000 | 0 | 0 | 36,000 | 0 | 0 | 41,575 | 0 | 0 | 41,575 | 0 | 0 | 31,661.2948 | 0 | 0 | 31,661.2948 | 0 | 0 | 31,661.2948 | 0 | 0 | 31,661.2948 | 155,150 | 126,645.1791 |
| Prior-year balances paid | CORPORATE INCOME TAX AND SOLIDARITY SURCHARGE | A: bank; F: none in the horizon | 0 | 0 | 0 | 0 | 0 | 0 | 22,300 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 22,300 | 0 |
| CORPORATE INCOME TAX PAYABLE / (RECEIVABLE) | CORPORATE INCOME TAX AND SOLIDARITY SURCHARGE | opening + charge - paid | 22,300 | 22,300 | -4,100.3276 | 1,012.6952 | 4,052.5771 | -7,962.2608 | -39,955.2157 | -43,784.8807 | -57,918.8236 | -40,479.0545 | -16,752.17 | -28,504.8209 | -19,128.8702 | -896.1435 | -12,921.3957 | 2,767.472 | -5,337.2461 | -18,461.1967 | -5,346.0543 | -6,332.6879 | -22,095.5421 | -15,938.0618 | -5,884.4565 | -19,345.6582 | -28,504.8209 | -19,345.6582 |
| Charge on the year-to-date trade income | TRADE TAX (Munich, 490%) | max(0, YTD base + add-back) x 17.15% | 0 | 0 | 10,403.4364 | 15,944.5638 | 19,238.9698 | 45,232.3683 | 34,727.8389 | 30,577.5226 | 60,316.1722 | 79,216.1432 | 104,929.6389 | 137,248.9619 | 10,160.9829 | 29,920.3044 | 51,200.4391 | 68,202.9086 | 59,419.5965 | 79,509.0405 | 93,722.2912 | 92,653.0484 | 109,882.6381 | 116,555.6736 | 127,451.0499 | 147,175.0055 | 137,248.9619 | 147,175.0055 |
| CHARGE FOR THE MONTH (P&L) | TRADE TAX (Munich, 490%) | movement in the year-to-date charge | 0 | 0 | 10,403.4364 | 5,541.1274 | 3,294.406 | 25,993.3984 | -10,504.5294 | -4,150.3163 | 29,738.6496 | 18,899.971 | 25,713.4957 | 32,319.323 | 10,160.9829 | 19,759.3215 | 21,280.1347 | 17,002.4695 | -8,783.3122 | 20,089.444 | 14,213.2507 | -1,069.2428 | 17,229.5897 | 6,673.0354 | 10,895.3764 | 19,723.9555 | 137,248.9619 | 147,175.0055 |
| Prepayments (15-Feb, May, Aug, Nov) | TRADE TAX (Munich, 490%) | A: bank; F: as for corporate income tax | 0 | 38,000 | 0 | 0 | 38,000 | 0 | 0 | 45,025 | 0 | 0 | 45,025 | 0 | 0 | 34,312.2405 | 0 | 0 | 34,312.2405 | 0 | 0 | 34,312.2405 | 0 | 0 | 34,312.2405 | 0 | 166,050 | 137,248.9619 |
| Prior-year balances paid | TRADE TAX (Munich, 490%) | A: bank; F: none in the horizon | 0 | 0 | 0 | 0 | 0 | 0 | 28,100 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,100 | 0 |
| TRADE TAX PAYABLE / (RECEIVABLE) | TRADE TAX (Munich, 490%) | opening + charge - paid | 28,100 | -9,900 | 503.4364 | 6,044.5638 | -28,661.0302 | -2,667.6317 | -41,272.1611 | -90,447.4774 | -60,708.8278 | -41,808.8568 | -61,120.3611 | -28,801.0381 | -18,640.0552 | -33,192.9742 | -11,912.8395 | 5,089.63 | -38,005.9226 | -17,916.4786 | -3,703.2279 | -39,084.7111 | -21,855.1214 | -15,182.086 | -38,598.9501 | -18,874.9945 | -28,801.0381 | -18,874.9945 |
| Total tax charge | MEMO | 0 | 0 | 20,003.1088 | 10,654.1502 | 6,334.2879 | 49,978.5605 | -20,197.4843 | -7,979.9812 | 57,179.7067 | 36,339.7401 | 49,440.3802 | 62,141.672 | 19,536.9337 | 37,992.0482 | 40,916.1773 | 32,691.3372 | -16,888.0302 | 38,626.7881 | 27,328.3932 | -2,055.8764 | 33,128.0304 | 12,830.5156 | 20,948.9817 | 37,924.0486 | 263,894.1409 | 282,979.3472 | |
| Effective tax rate on profit before tax | MEMO | 0% | 0% | 17.56% | 33.63% | 34.29% | 33.13% | 32.73% | 32.58% | 33.11% | 33.19% | 33.13% | 33.1% | 33.39% | 33.19% | 33.17% | 33.22% | 32.5% | 33.19% | 33.27% | 29.47% | 33.22% | 33.62% | 33.36% | 33.19% | 33.29% | 33.32% | |
| Tax paid | MEMO | 0 | 38,000 | 36,000 | 0 | 38,000 | 36,000 | 50,400 | 45,025 | 41,575 | 0 | 45,025 | 41,575 | 0 | 34,312.2405 | 31,661.2948 | 0 | 34,312.2405 | 31,661.2948 | 0 | 34,312.2405 | 31,661.2948 | 0 | 34,312.2405 | 31,661.2948 | 371,600 | 263,894.1409 |
CFO decisions & actions
Base · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Risk | Likelihood | Impact | Score | Mitigation and owner |
|---|---|---|---|---|
| Sales gap: 86% of FY2027 fee revenue is not yet won; EUR 4,293k of new work not yet identified | 4 | 4 | 16 | Weekly pipeline review with win-probability discipline; proposal targets per partner; FY2027 hires only against signed work; Founder and managing partner |
| Concentration: Eberstal is 26% of FY2026 revenue; its programme office ends at the March 2027 go-live | 3 | 5 | 15 | Wave 2 and hypercare proposal before go-live; executive sponsor meetings monthly; grow two mid-size clients; Digital and ERP partner |
| Industrial and automotive downturn: Norlach and Pelzhoff show the pressure; Mittelstand clients defer transformation work | 3 | 4 | 12 | Diversify into medical technology, food and logistics; credit checks before engagement letters; shorter payment terms on new automotive work; Founder and managing partner |
| Realisation: Norlach phase 2 is 20% over budget hours; 6 live engagements forecast over budget or cap | 3 | 3 | 9 | Change requests before 80% of budget hours; estimates to complete every two weeks; partner sign-off on write-downs; Head of finance and operations |
| Utilisation: 68% year to date against a 74% target; capacity grows before the 2027 work is sold | 3 | 4 | 12 | Hiring gate tied to signed work; partner selling time protected; bench staffed on proposals and internal methods; Founder and managing partner |
| Pelzhoff: EUR 74k received April to June, open to challenge by the administrator where it fell in the three months before the application (InsO s130) | 2 | 2 | 4 | Legal review of what the firm knew and when; claim filed with the administrator; Founder with legal counsel |
| False self-employment: freelancers working months at one client could be found to be employees (status determination under SGB IV s7a), with contributions due | 2 | 3 | 6 | Status review of every assignment over three months; optional status determination by the Clearingstelle before long assignments; HR and recruiting lead |
| Cash: forecast low of EUR 704k against the EUR 600k buffer, with social security, wage tax and VAT due within ten days of each month end | 2 | 3 | 6 | Weekly 13-week review; overdraft confirmed; tax prepayment reduction filed; Head of finance and operations |
| E-invoicing: from 1 January 2027 a company with prior-year turnover above EUR 800,000 must issue e-invoices to German business clients (BMF) | 3 | 2 | 6 | Structured invoices (XRechnung or ZUGFeRD) from the billing system by December; test with the two portal clients first; Head of finance and operations |
| Key person: the founder leads the firm, new business and the operations practice | 2 | 4 | 8 | Second operations partner takes the Norlach relationship; documented account plans; Founder and managing partner |
| Action | Owner | Due | Status | Measure of done |
|---|---|---|---|---|
| Norlach: agree the phase 2 cap sign-off, release the June invoice and put a change-control clause in the phase 3 proposal | Founder and operations partner | 2026-09-30 | Open | June invoice paid; phase 3 terms agreed |
| Eberstal: wave 2 and hypercare proposal signed before the go-live | Digital and ERP partner | 2026-11-30 | Open | Signed statement of work for April 2027 |
| FY2027 sales plan: EUR 4,293k of new work by practice and partner, with monthly proposal targets | Founder and managing partner | 2026-10-15 | Open | Plan approved; tracked monthly against wins |
| Engagement control: estimates to complete every two weeks on fixed-fee and capped work; change requests before 80% of budget hours | Head of finance and operations | 2026-10-15 | In progress | No engagement more than 5% over budget without a change request |
| Apply to reduce the November trade tax and December corporate income tax prepayments to the FY2026 outlook | Head of finance and operations with the tax adviser | 2026-10-30 | Open | Revised prepayment notices received |
| Pelzhoff: file the claim with the administrator and review the April to June receipts for challenge risk | Founder with legal counsel | 2026-10-31 | Open | Claim registered; written legal view on file |
| E-invoicing: issue structured e-invoices to German business clients from 1 January 2027 | Head of finance and operations | 2026-12-15 | Open | Test invoices accepted by Norlach and Eberstal portals |
| Freelancer status review for assignments over three months | HR and recruiting lead | 2026-10-31 | Open | Every long assignment reviewed; status determinations filed where needed |
| Downside plan: triggers, the hiring freeze, separation criteria and the order of cash levers | BriQs CFO | 2026-10-15 | Open | Plan approved by the founder and attached to the October pack |
4. How the model works
Inputs_Actuals holds the actual months and the opening balance sheet. Engagement_Register holds each engagement (fee type, fee or cap, budget hours, staffing profile, discount, write-down, travel terms, dates, win probabilities by scenario, opening positions); Client_Register holds VAT class, collection days and opening receivables. Assumptions holds tax and payroll rates, grades (rate card, salary, bonus target, target utilisation, subcontractor cost), staffing profiles, the Munich holiday list, the timeline and the scenario drivers (selector in C11). Engagements turns hours into standard value, value at agreed rates, revenue by fee type, invoices, travel and the contract position of every engagement. Capacity turns engagement hours into demand by practice and grade, compares it with available hours after holidays, sickness and training, and buys the excess from subcontractors. People runs hires, attrition, replacements, payroll with social security at the ceilings of the year, wage tax and the bonus provision. Clients, Receivables, Overheads, Payables, VAT, Tax, Fixed_Assets and Financing roll every flow and balance. PL, BS and CF link only to schedules. BvA, Practices, Time_to_Cash, Engagement_Review, Pipeline, KPIs, Scenarios, Cash_13W, the agings and CFO_Report are reporting layers.
5. Methods a professional services CFO will look for
| Area | Treatment |
|---|---|
| Fixed fee | Over time (IFRS 15.35), progress on hours (input method, IFRS 15.B18 to B19); invoiced 30% at start, 40% at the mid-point, 30% on acceptance; overruns by scenario lower the % complete and appear as fixed-fee write-downs. |
| Time and materials | Hours at agreed rates less write-downs at billing, recognised as the right to invoice arises (IFRS 15.B16), invoiced monthly in arrears; travel rebilled at cost is revenue (principal). |
| Capped fee | Time and materials until the value at completion exceeds the cap; then revenue = cap x % complete with a cumulative catch-up and the excess shown as value above the cap. |
| Time to cash | Standard value at the rate card, less client discounts, less write-downs by cause (time and materials, fixed-fee overruns, value above caps), gives fee revenue; then invoicing, collection and credit losses. Realisation at every step and from time recorded to cash. |
| Lock-up | Unbilled work days (contract assets / fee revenue of the last three months x days) plus debtor days (gross receivables / invoicing incl. VAT of the last three months x days). |
| Capacity and people | Available hours per FTE from working days, Bavarian holidays, leave, sickness and training; utilisation by practice and grade against targets (partner 40% to consultant 82%); subcontractors above 90%; standard cost rates; cost of hours below target; leverage (fee earners per partner, the founder counted as a partner). |
| Engagement review | Fee budget vs actual for every signed engagement: budget hours, hours to date, estimate to complete, hours at completion, realisation and margin at standard cost to date and at completion, contract position, flags for forecasts over budget or above the cap. |
| Practices | Contribution = revenue less fee-earner pay, bonus and social security, subcontractors and travel; central costs allocated by revenue share; allocated practice profits add back to EBITDA (checked). |
| Pipeline and sales | Revenue split into signed, named pipeline (win-weighted by scenario) and new work not yet identified (a labelled fill of the gap to target utilisation from Nov-26); backlog and months of cover; CRM sales record with win rates; client concentration FY2026 and FY2027. |
| Credit risk | Pelzhoff insolvency: output VAT corrected on the application (UStG s17), 95% of the net claim provided (IFRS 9 credit-impaired); expected credit loss rate on the rest (simplified approach). |
7. Assumptions (company judgements, labelled in the workbook)
- Hours by grade follow a fixed staffing mix per engagement profile (diagnostic, implementation, programme management); salaries are grade averages, and every grade sits wholly on one side of each contribution ceiling, so contributions per head are exact.
- New work not yet identified fills the gap to target utilisation from Nov-26 at 80% in the Base (60% Downside, 100% Upside), at an 8% discount and 4% write-down; it is labelled on the Pipeline sheet and counts as not yet won.
- Pipeline engagements and the hires tied to them carry the win probability of the selected scenario; attrition by grade with replacement three months later unless hiring is frozen.
- The 2027 contribution rates (pension 18.6%, average health additional rate 2.9%) are assumed unchanged until set; accident insurance (BG) is not modelled.
- FY2027 tax prepayments are aligned to the FY2026 outlook on application; tax is charged on the year-to-date profit, with no deferred tax.
- The statutory HGB accounts carry unfinished fixed-fee work at cost until acceptance; the model reports on IFRS 15 for management and does not compute that difference. The office lease is expensed as rent (IFRS 16 not applied).
- Downside separations: 5 fee earners from April 2027 at 0.5 monthly salaries per year of service and 3 years average tenure.
- Average wage tax withheld by grade from a payroll analysis; the FY2025 bonus provision was paid with the March payroll.
9. Using the workbook
- Change the scenario on Assumptions!C11 (1 Base, 2 Downside, 3 Upside); every forecast month, the CFO report and the Cover move with it. The Scenarios sheet holds the three snapshots; the check turns red if the live figures stop matching the stored snapshot.
- Blue on yellow cells are inputs; black are formulas; green link other sheets. Actual data is typed only on Inputs_Actuals and the registers.
- The month-end procedure is on the Guide sheet: enter the month, move the last actual month on Assumptions, update the registers and agings, refresh the snapshots and reread Checks.
Executive review
Downside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
3. What the numbers say (Base)
| Measure | Value |
|---|---|
| YTD Aug-26 revenue vs budget | EUR 4,704k against EUR 4,985k; variance (5.6%) |
| YTD EBITDA vs budget | EUR 252k (5.4% of revenue) against EUR 681k (13.7%) |
| FY2026 revenue, EBITDA, net profit | EUR 7,664k, EUR 913k (11.9%), EUR 529k |
| FY2027 revenue, EBITDA | EUR 8,139k, EUR 982k (12.1%); 86.4% of FY2027 fee revenue not yet won |
| Utilisation and realisation, YTD | 68.3% of available hours against a 73.8% target; fee revenue 88.5% of standard value at the rate card |
| Lock-up at Aug-26 | 62 days: 19 days of unbilled work and 43 debtor days |
| Largest client and top five, FY2026 | Eberstal 26.2% of revenue; top five 66.1% |
| 13-week low | EUR 692k in the week ending 30 Oct 2026 |
| Lowest forecast month-end cash | EUR 704k in Oct-26: EUR 104k above the EUR 600k buffer |
| Scenario (negatives in brackets) | FY2027 revenue | FY2027 EBITDA | Lowest month-end cash |
|---|---|---|---|
| Base | EUR 8,139k | EUR 982k; margin 12.1% | EUR 704k |
| Downside | EUR 5,365k | (EUR 459k); margin (8.5%) | EUR 253k |
| Upside | EUR 9,576k | EUR 2,158k; margin 22.5% | EUR 707k |
The story: revenue is close to budget but profit is not. Digital sold too little new work in the first half, a client went insolvent in July, subcontractors covered the spring peak and two vacancies, and the Norlach cap turned overrun hours into write-downs. Utilisation of 68% sits below target mainly at partner and director level, so demand, not capacity, is the constraint. The Base outlook recovers on signed work but needs utilisation back at the spring level. FY2027 depends on selling: most of the year is not yet won and the Eberstal wave 2 proposal is the largest swing; the Downside (an industrial recession) turns FY2027 into a loss even after a hiring freeze, five separations and no dividend, and cash falls to EUR 253k by December 2027, below the buffer with the overdraft still undrawn.
| Measure | Unit | Base | Downside | Upside |
|---|---|---|---|---|
| FY2026 revenue (outlook) | EUR | 7,663,693.7924 | 7,274,680.5797 | 7,748,727.52 |
| FY2027 revenue | EUR | 8,138,917.5737 | 5,365,007.1201 | 9,575,848.4328 |
| FY2026 gross margin % | % | 36.88% | 35.29% | 37.27% |
| FY2026 EBITDA | EUR | 912,882.4844 | 650,541.411 | 970,026.3232 |
| FY2026 EBITDA % of revenue | % | 11.91% | 8.94% | 12.52% |
| FY2026 net profit | EUR | 528,870.3509 | 353,226.1825 | 567,123.5248 |
| FY2027 gross margin % | % | 34.84% | 24.26% | 42.2% |
| FY2027 EBITDA | EUR | 981,860.3661 | -458,595.0538 | 2,158,256.6116 |
| FY2027 EBITDA % of revenue | % | 12.06% | -8.55% | 22.54% |
| FY2027 net profit | EUR | 566,284.7499 | -589,067.9894 | 1,354,456.7479 |
| Cash at 31-Dec-26 | EUR | 967,669.9383 | 385,787.169 | 962,132.9822 |
| Cash at 31-Dec-27 | EUR | 1,412,060.209 | 252,875.0921 | 2,289,943.6316 |
| Lowest month-end cash, Sep-26 to Dec-27 | EUR | 703,862.9423 | 252,875.0921 | 706,682.306 |
| Month of the lowest cash | month | 2026-10-31 | 2027-12-31 | 2026-10-31 |
| Headroom at the lowest point vs the cash buffer (negative = shortfall) | EUR | 103,862.9423 | -347,124.9079 | 106,682.306 |
| FY2027 utilisation (own fee earners) | % | 66.03% | 55.63% | 75.5% |
| FY2027 realisation to fee revenue | % | 88.41% | 87.78% | 89.23% |
| Lock-up days at Dec-27 | number | 76.7511 | 94.1168 | 75.911 |
| FY2027 largest client share of revenue | % | 19.42% | 21.69% | 19.78% |
| FY2027 fee revenue not yet won (share) | % | 86.41% | 74.89% | 88.24% |
| FY2027 fee revenue per fee earner | EUR | 209,368.4386 | 170,704.5337 | 244,395.5014 |
| Headcount at Dec-27 | number | 46.0088 | 35.1653 | 46.3503 |
P&L & budget
Downside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Fixed-fee engagements | REVENUE (IFRS 15) | Engagements | 102,752.78 | 106,412.8 | 151,656.7 | 135,348.27 | 120,357.34 | 142,838.26 | 137,093.06 | 129,676.44 | 129,851.2967 | 66,583.1854 | 109,991.8995 | 80,143.0027 | 84,874.3187 | 58,632.0124 | 45,893.2769 | 47,967.5493 | 22,192.2389 | 30,061.8272 | 21,120.3584 | 10,115.2738 | 0 | 0 | 0 | 0 | 1,412,705.0343 | 320,856.8557 |
| Time and materials | REVENUE (IFRS 15) | Engagements | 313,180.65 | 352,599.55 | 406,879.62 | 340,026.17 | 383,879.05 | 475,476.89 | 301,609.1 | 232,745.98 | 287,766.7054 | 373,046.5731 | 400,936.1554 | 446,989.3702 | 357,516.7444 | 398,679.1115 | 447,108.2252 | 320,315.4239 | 284,628.8974 | 366,072.5054 | 347,899.8594 | 299,414.6662 | 348,774.4451 | 316,063.7752 | 338,600.0704 | 371,162.728 | 4,315,135.8141 | 4,196,236.4519 |
| Capped engagements | REVENUE (IFRS 15) | Engagements | 41,567.43 | 37,171.67 | 68,439.58 | 64,930.57 | 54,642.02 | 83,233.52 | 151,509.57 | 121,263.82 | 142,537.708 | 153,925.57 | 115,538.1234 | 118,712.2476 | 101,571.9766 | 118,189.7673 | 71,518.1618 | 84,715.1853 | 19,082.8378 | 25,849.8016 | 25,037.7659 | 21,924.9626 | 25,849.8016 | 23,549.0339 | 9,802.9766 | 0 | 1,153,471.829 | 527,092.271 |
| FEE REVENUE | REVENUE (IFRS 15) | 457,500.86 | 496,184.02 | 626,975.9 | 540,305.01 | 558,878.41 | 701,548.67 | 590,211.73 | 483,686.24 | 560,155.71 | 593,555.3286 | 626,466.1783 | 645,844.6205 | 543,963.0397 | 575,500.8913 | 564,519.664 | 452,998.1585 | 325,903.9741 | 421,984.1341 | 394,057.9837 | 331,454.9026 | 374,624.2467 | 339,612.809 | 348,403.047 | 371,162.728 | 6,881,312.6774 | 5,044,185.5786 | |
| Travel and expenses rebilled at cost | REVENUE (IFRS 15) | Engagements | 21,991.74 | 29,156.39 | 32,102.91 | 28,351.43 | 30,509.27 | 42,959.87 | 36,687.31 | 27,215.38 | 34,982.6209 | 38,090.2624 | 34,362.9599 | 36,957.7591 | 31,153.1099 | 36,839.8347 | 37,261.869 | 29,745.7261 | 21,272.6668 | 28,067.9667 | 25,287.7214 | 21,431.1334 | 23,775.1006 | 21,543.3655 | 21,509.2421 | 22,933.8051 | 393,367.9023 | 320,821.5415 |
| REVENUE | REVENUE (IFRS 15) | 479,492.6 | 525,340.41 | 659,078.81 | 568,656.44 | 589,387.68 | 744,508.54 | 626,899.04 | 510,901.62 | 595,138.3309 | 631,645.591 | 660,829.1382 | 682,802.3796 | 575,116.1496 | 612,340.726 | 601,781.533 | 482,743.8847 | 347,176.6409 | 450,052.1008 | 419,345.7051 | 352,886.036 | 398,399.3473 | 361,156.1745 | 369,912.2891 | 394,096.533 | 7,274,680.5797 | 5,365,007.1201 | |
| Revenue growth vs prior month (memo) | REVENUE (IFRS 15) | 9.56% | 25.46% | -13.72% | 3.65% | 26.32% | -15.8% | -18.5% | 16.49% | 6.13% | 4.62% | 3.33% | -15.77% | 6.47% | -1.72% | -19.78% | -28.08% | 29.63% | -6.82% | -15.85% | 12.9% | -9.35% | 2.42% | 6.54% | ||||
| Fee-earner salaries | COST OF DELIVERY | People | -255,688.78 | -265,386.62 | -270,688.37 | -263,797.07 | -268,265.13 | -268,336.21 | -268,747.41 | -269,084.64 | -278,054.1667 | -283,621.8438 | -282,229.8102 | -280,846.9357 | -285,062.6201 | -283,670.5789 | -282,287.6873 | -250,224.408 | -249,089.7966 | -247,962.4197 | -246,842.2282 | -245,729.1732 | -244,623.2066 | -243,524.2801 | -242,432.3462 | -241,347.3574 | -3,254,746.9863 | -3,062,796.1023 |
| Employer social security, fee earners | COST OF DELIVERY | People | -41,541.56 | -43,172.81 | -44,255.52 | -42,943.91 | -44,076.37 | -43,966.1 | -43,998.57 | -44,108.44 | -46,044.8205 | -47,170.7397 | -46,902.2103 | -46,635.5019 | -48,684.2234 | -48,409.4233 | -48,136.4808 | -41,369.5399 | -41,148.9927 | -40,929.8988 | -40,712.2483 | -40,496.0312 | -40,281.2376 | -40,067.8576 | -39,855.8815 | -39,645.2996 | -534,816.5525 | -509,737.1149 |
| Fee-earner bonus accrual (incl. employer contributions) | COST OF DELIVERY | People | -24,098.8347 | -24,882.8347 | -25,149.0972 | -24,718.4987 | -24,984.7612 | -24,984.7612 | -24,984.7612 | -24,984.7612 | -10,898.9298 | -11,044.9373 | -11,005.2571 | -10,965.8241 | -11,145.1693 | -11,105.4469 | -11,065.9717 | -10,274.6248 | -10,241.2798 | -10,208.1346 | -10,175.1881 | -10,142.4389 | -10,109.8857 | -10,077.5273 | -10,045.3623 | -10,013.3896 | -242,703.2582 | -124,604.4191 |
| Subcontractors | COST OF DELIVERY | Capacity | -6,924.26 | -8,663.68 | -2,599.5 | -16,117.31 | -36,895.17 | -48,703.47 | -19,866.04 | -13,181.23 | -22,081.0442 | -5,600.6948 | -5,195.4505 | -5,894.3354 | -10,897.1135 | -16,447.0358 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -191,722.1849 | -27,344.1493 |
| Engagement travel and expenses | COST OF DELIVERY | Engagements | -28,198.98 | -35,818.37 | -42,356.45 | -34,953.83 | -37,562.55 | -53,154.03 | -44,839.39 | -35,365.45 | -44,531.751 | -43,816.275 | -41,808.2372 | -41,078.3062 | -35,625.9529 | -39,877.9378 | -39,907.1866 | -32,510.6061 | -22,638.4056 | -29,918.01 | -26,715.5493 | -22,037.0227 | -23,775.1006 | -21,543.3655 | -21,509.2421 | -22,933.8051 | -483,483.6195 | -338,992.1843 |
| TOTAL COST OF DELIVERY | COST OF DELIVERY | -356,452.4147 | -377,924.3147 | -385,048.9372 | -382,530.6187 | -411,783.9812 | -439,144.5712 | -402,436.1712 | -386,724.5212 | -401,610.7122 | -391,254.4906 | -387,140.9653 | -385,420.9033 | -391,415.0792 | -399,510.4228 | -381,397.3264 | -334,379.1788 | -323,118.4746 | -329,018.4631 | -324,445.2139 | -318,404.6661 | -318,789.4305 | -315,213.0305 | -313,842.8322 | -313,939.8517 | -4,707,472.6014 | -4,063,473.9699 | |
| GROSS PROFIT (practice contribution) | COST OF DELIVERY | revenue - cost of delivery | 123,040.1853 | 147,416.0953 | 274,029.8728 | 186,125.8213 | 177,603.6988 | 305,363.9688 | 224,462.8688 | 124,177.0988 | 193,527.6188 | 240,391.1003 | 273,688.1729 | 297,381.4763 | 183,701.0704 | 212,830.3032 | 220,384.2066 | 148,364.7058 | 24,058.1663 | 121,033.6377 | 94,900.4912 | 34,481.3699 | 79,609.9168 | 45,943.144 | 56,069.4569 | 80,156.6814 | 2,567,207.9783 | 1,301,533.1502 |
| Gross margin % of revenue | COST OF DELIVERY | 25.66% | 28.06% | 41.58% | 32.73% | 30.13% | 41.02% | 35.81% | 24.31% | 32.52% | 38.06% | 41.42% | 43.55% | 31.94% | 34.76% | 36.62% | 30.73% | 6.93% | 26.89% | 22.63% | 9.77% | 19.98% | 12.72% | 15.16% | 20.34% | 35.29% | 24.26% | |
| Founder and central staff payroll (incl. employer social security) | OPERATING COSTS | People | -65,562.15 | -65,787.25 | -65,501.51 | -65,599.52 | -65,661.2 | -65,647.84 | -65,802.98 | -65,568.24 | -65,569.6925 | -65,569.6925 | -65,569.6925 | -65,569.6925 | -66,928.1657 | -66,928.1657 | -66,928.1657 | -66,928.1657 | -66,928.1657 | -66,928.1657 | -66,928.1657 | -66,928.1657 | -66,928.1657 | -66,928.1657 | -66,928.1657 | -66,928.1657 | -787,409.4598 | -803,137.9881 |
| Central staff bonus accrual | OPERATING COSTS | People | -1,851.842 | -1,862.9013 | -1,850.6196 | -1,853.3986 | -1,858.8151 | -1,856.6347 | -1,864.5863 | -1,852.6788 | -794.2449 | -794.2449 | -794.2449 | -794.2449 | -810.1298 | -810.1298 | -810.1298 | -810.1298 | -810.1298 | -810.1298 | -810.1298 | -810.1298 | -810.1298 | -810.1298 | -810.1298 | -810.1298 | -18,028.456 | -9,721.5577 |
| Severance on separations | OPERATING COSTS | People | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -46,034.2105 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -46,034.2105 |
| Office rent and service charges, Munich | OPERATING COSTS | Overheads | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,720 | -24,720 | -24,720 | -24,720 | -24,720 | -24,720 | -24,720 | -24,720 | -24,720 | -24,720 | -24,720 | -24,720 | -288,000 | -296,640 |
| IT, software and research databases | OPERATING COSTS | Overheads | -13,323 | -11,848 | -13,014 | -13,385 | -12,393 | -12,973 | -14,038 | -12,445 | -13,500 | -13,500 | -13,500 | -13,500 | -13,905 | -13,905 | -13,905 | -13,905 | -13,905 | -13,905 | -13,905 | -13,905 | -13,905 | -13,905 | -13,905 | -13,905 | -157,419 | -166,860 |
| Company car leases (partners and directors) | OPERATING COSTS | Overheads | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,489 | -6,489 | -6,489 | -6,489 | -6,489 | -6,489 | -6,489 | -6,489 | -6,489 | -6,489 | -6,489 | -6,489 | -75,600 | -77,868 |
| Recruitment (agency fees and campus) | OPERATING COSTS | Overheads | -2,600 | -27,140 | -5,000 | -2,400 | -5,000 | -2,600 | -20,760 | -2,400 | -7,500 | -20,760 | -2,500 | -2,500 | -2,575 | -2,575 | -2,575 | -2,575 | -2,575 | -2,575 | -2,575 | -2,575 | -2,575 | -2,575 | -2,575 | -2,575 | -101,160 | -30,900 |
| Marketing, events and business development | OPERATING COSTS | Overheads | -5,271 | -8,257 | -10,457 | -8,493 | -12,186 | -9,257 | -5,399 | -4,572 | -6,800 | -6,800 | -6,800 | -6,800 | -7,004 | -7,004 | -7,004 | -7,004 | -7,004 | -7,004 | -7,004 | -7,004 | -7,004 | -7,004 | -7,004 | -7,004 | -91,092 | -84,048 |
| Training and certifications | OPERATING COSTS | Overheads | -5,605 | -5,445 | -6,213 | -4,981 | -5,559 | -4,687 | -5,685 | -5,719 | -4,400 | -4,400 | -4,400 | -4,400 | -4,532 | -4,532 | -4,532 | -4,532 | -4,532 | -4,532 | -4,532 | -4,532 | -4,532 | -4,532 | -4,532 | -4,532 | -61,494 | -54,384 |
| Insurance (professional indemnity, D&O, office) | OPERATING COSTS | Overheads | -4,119 | -3,907 | -3,985 | -3,702 | -4,027 | -3,507 | -3,886 | -3,767 | -3,800 | -3,800 | -3,800 | -3,800 | -3,914 | -3,914 | -3,914 | -3,914 | -3,914 | -3,914 | -3,914 | -3,914 | -3,914 | -3,914 | -3,914 | -3,914 | -46,100 | -46,968 |
| Tax adviser, legal and payroll bureau | OPERATING COSTS | Overheads | -6,233 | -5,637 | -5,729 | -6,326 | -5,700 | -5,710 | -5,806 | -6,151 | -6,000 | -6,000 | -6,000 | -6,000 | -6,180 | -6,180 | -6,180 | -6,180 | -6,180 | -6,180 | -6,180 | -6,180 | -6,180 | -6,180 | -6,180 | -6,180 | -71,292 | -74,160 |
| Office running costs and supplies | OPERATING COSTS | Overheads | -3,851 | -4,498 | -4,617 | -4,280 | -4,042 | -4,355 | -4,019 | -4,380 | -4,200 | -4,200 | -4,200 | -4,200 | -4,326 | -4,326 | -4,326 | -4,326 | -4,326 | -4,326 | -4,326 | -4,326 | -4,326 | -4,326 | -4,326 | -4,326 | -50,842 | -51,912 |
| Client entertainment (30% not deductible) | OPERATING COSTS | Overheads | -1,273 | -1,886 | -2,918 | -2,101 | -2,460 | -2,320 | -1,522 | -990 | -1,920 | -1,920 | -1,920 | -1,920 | -1,977.6 | -1,977.6 | -1,977.6 | -1,977.6 | -1,977.6 | -1,977.6 | -1,977.6 | -1,977.6 | -1,977.6 | -1,977.6 | -1,977.6 | -1,977.6 | -23,150 | -23,731.2 |
| Bank charges | OPERATING COSTS | Overheads | -474 | -452 | -527 | -434 | -439 | -516 | -459 | -506 | -500 | -500 | -500 | -500 | -515 | -515 | -515 | -515 | -515 | -515 | -515 | -515 | -515 | -515 | -515 | -515 | -5,807 | -6,180 |
| Bad debts and expected credit losses | OPERATING COSTS | Receivables | 1,042.9984 | 97.6446 | -284.1589 | -804.6187 | 379.7884 | -832.8545 | -116,602.4196 | 30.1905 | -20,386.6812 | 3,205.0728 | -3,801.8719 | -1,315.7412 | -1,650.1614 | 2,618.0931 | 2,771.7544 | -942.8759 | 3,184.7569 | 5,236.2478 | -638.8836 | -852.8698 | 1,656.2011 | 244.1266 | 201.894 | 588.4692 | -139,272.6514 | 12,416.7524 |
| TOTAL OPERATING COSTS | OPERATING COSTS | -139,419.9936 | -166,922.5067 | -150,396.2886 | -144,659.5374 | -149,246.2267 | -144,562.3292 | -276,143.9858 | -138,620.7283 | -165,670.6186 | -155,338.8646 | -144,085.8093 | -141,599.6786 | -145,526.0568 | -141,257.8024 | -141,104.1411 | -190,852.982 | -140,691.1386 | -138,639.6477 | -144,514.7791 | -144,728.7653 | -142,219.6943 | -143,631.7689 | -143,674.0015 | -143,287.4263 | -1,916,666.5672 | -1,760,128.2039 | |
| EBITDA | OPERATING COSTS | -16,379.8083 | -19,506.4113 | 123,633.5843 | 41,466.2839 | 28,357.4721 | 160,801.6396 | -51,681.117 | -14,443.6295 | 27,857.0002 | 85,052.2358 | 129,602.3636 | 155,781.7977 | 38,175.0135 | 71,572.5008 | 79,280.0655 | -42,488.2761 | -116,632.9723 | -17,606.0099 | -49,614.2879 | -110,247.3954 | -62,609.7776 | -97,688.6249 | -87,604.5446 | -63,130.7449 | 650,541.411 | -458,595.0538 | |
| EBITDA % of revenue | OPERATING COSTS | -3.42% | -3.71% | 18.76% | 7.29% | 4.81% | 21.6% | -8.24% | -2.83% | 4.68% | 13.47% | 19.61% | 22.82% | 6.64% | 11.69% | 13.17% | -8.8% | -33.59% | -3.91% | -11.83% | -31.24% | -15.72% | -27.05% | -23.68% | -16.02% | 8.94% | -8.55% | |
| Depreciation | BELOW EBITDA | Fixed_Assets | -8,986.1111 | -9,036.1111 | -9,180.5556 | -9,247.2222 | -9,361.1111 | -9,422.2222 | -9,530.5556 | -9,572.2222 | -9,777.7778 | -9,916.6667 | -9,988.8889 | -10,061.1111 | -10,135.5 | -10,209.8889 | -10,284.2778 | -10,358.6667 | -10,433.0556 | -10,507.4444 | -10,581.8333 | -10,656.2222 | -10,730.6111 | -10,805 | -10,879.3889 | -10,953.7778 | -114,080.5556 | -126,535.6667 |
| EBIT | BELOW EBITDA | -25,365.9194 | -28,542.5224 | 114,453.0287 | 32,219.0617 | 18,996.361 | 151,379.4174 | -61,211.6726 | -24,015.8518 | 18,079.2224 | 75,135.5691 | 119,613.4747 | 145,720.6866 | 28,039.5135 | 61,362.6119 | 68,995.7878 | -52,846.9428 | -127,066.0279 | -28,113.4544 | -60,196.1212 | -120,903.6177 | -73,340.3887 | -108,493.6249 | -98,483.9335 | -74,084.5227 | 536,460.8555 | -585,130.7204 | |
| Interest (bank loan and any overdraft) | BELOW EBITDA | Financing | -583.3345 | -568.75 | -554.1655 | -539.581 | -524.9965 | -510.412 | -495.8275 | -481.243 | -466.6585 | -452.074 | -437.4895 | -422.905 | -408.3205 | -393.736 | -379.1515 | -364.567 | -349.9825 | -335.398 | -320.8135 | -306.229 | -291.6445 | -277.06 | -262.4755 | -247.891 | -6,037.437 | -3,937.269 |
| PROFIT BEFORE TAX | BELOW EBITDA | -25,949.2539 | -29,111.2724 | 113,898.8632 | 31,679.4807 | 18,471.3645 | 150,869.0054 | -61,707.5001 | -24,497.0948 | 17,612.5639 | 74,683.4951 | 119,175.9852 | 145,297.7816 | 27,631.193 | 60,968.8759 | 68,616.6363 | -53,211.5098 | -127,416.0104 | -28,448.8524 | -60,516.9347 | -121,209.8467 | -73,632.0332 | -108,770.6849 | -98,746.409 | -74,332.4137 | 530,423.4185 | -589,067.9894 | |
| Corporate income tax and solidarity surcharge | BELOW EBITDA | Tax | 0 | 0 | -9,599.6724 | -5,113.0228 | -3,039.8819 | -23,985.1621 | 9,692.9549 | 3,829.665 | -2,878.3402 | -11,909.8151 | -18,950.7517 | -23,084.5259 | -4,466.5229 | -9,742.2112 | -10,952.4692 | 8,326.8349 | 16,834.3684 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -85,038.5522 | 0 |
| Trade tax | BELOW EBITDA | Tax | 0 | 0 | -10,403.4364 | -5,541.1274 | -3,294.406 | -25,993.3984 | 10,504.5294 | 4,150.3163 | -3,119.3387 | -12,907.0034 | -20,537.4655 | -25,017.3535 | -4,840.4971 | -10,557.9097 | -11,869.5006 | 9,024.0264 | 18,243.8811 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -92,158.6838 | 0 |
| NET PROFIT | BELOW EBITDA | -25,949.2539 | -29,111.2724 | 93,895.7544 | 21,025.3305 | 12,137.0766 | 100,890.4449 | -41,510.0158 | -16,517.1135 | 11,614.885 | 49,866.6766 | 79,687.7681 | 97,195.9021 | 18,324.173 | 40,668.755 | 45,794.6664 | -35,860.6485 | -92,337.7609 | -28,448.8524 | -60,516.9347 | -121,209.8467 | -73,632.0332 | -108,770.6849 | -98,746.409 | -74,332.4137 | 353,226.1825 | -589,067.9894 | |
| Net profit % of revenue | BELOW EBITDA | -5.41% | -5.54% | 14.25% | 3.7% | 2.06% | 13.55% | -6.62% | -3.23% | 1.95% | 7.89% | 12.06% | 14.23% | 3.19% | 6.64% | 7.61% | -7.43% | -26.6% | -6.32% | -14.43% | -34.35% | -18.48% | -30.12% | -26.69% | -18.86% | 4.86% | -10.98% | |
| People cost (all payroll, bonus and subcontractors) % of revenue | MEMO | 82.52% | 78% | 62.21% | 72.98% | 74.95% | 60.91% | 67.84% | 81.97% | 71.15% | 65.51% | 62.3% | 60.15% | 73.64% | 69.79% | 68% | 76.56% | 106.06% | 81.51% | 87.15% | 103.18% | 91.05% | 100.07% | 97.34% | 91.03% | 69.14% | 84.57% | |
| Fee revenue per fee earner, annualised | MEMO | fees x 12 / fee earners | 183,000.344 | 192,071.2335 | 235,115.9625 | 209,150.3265 | 209,579.4037 | 263,080.7512 | 221,329.3987 | 181,382.34 | 198,783.6321 | 205,760.6289 | 218,462.3727 | 226,559.6002 | 191,953.7816 | 204,288.3408 | 201,578.5838 | 191,353.6183 | 138,442.0991 | 180,264.4598 | 169,280.438 | 143,186.1203 | 162,741.8909 | 148,358.2489 | 153,049.1409 | 163,957.6823 | 212,022.9995 | 170,704.5337 |
| Measure | Section | Basis | 2026-01 Budget | 2026-02 Budget | 2026-03 Budget | 2026-04 Budget | 2026-05 Budget | 2026-06 Budget | 2026-07 Budget | 2026-08 Budget | 2026-09 Budget | 2026-10 Budget | 2026-11 Budget | 2026-12 Budget | FY2026 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operations and supply chain: chargeable hours | HOURS | budget input | 1,240 | 1,210 | 1,350 | 1,210 | 1,050 | 1,320 | 1,400 | 1,110 | 1,390 | 1,340 | 1,330 | 1,350 | 15,300 |
| Finance and performance: chargeable hours | HOURS | budget input | 920 | 940 | 1,060 | 980 | 860 | 1,060 | 1,120 | 890 | 1,110 | 1,080 | 1,070 | 1,080 | 12,170 |
| Digital and ERP: chargeable hours | HOURS | budget input | 1,080 | 1,050 | 1,190 | 1,060 | 920 | 1,140 | 1,210 | 970 | 1,200 | 1,170 | 1,160 | 1,170 | 13,320 |
| TOTAL CHARGEABLE HOURS | HOURS | 3,240 | 3,200 | 3,600 | 3,250 | 2,830 | 3,520 | 3,730 | 2,970 | 3,700 | 3,590 | 3,560 | 3,600 | 40,790 | |
| Operations and supply chain: fee revenue | REVENUE | budget input | 223,200 | 217,800 | 243,000 | 217,800 | 189,000 | 237,600 | 252,000 | 199,800 | 250,200 | 241,200 | 239,400 | 243,000 | 2,754,000 |
| Finance and performance: fee revenue | REVENUE | budget input | 163,760 | 167,320 | 188,680 | 174,440 | 153,080 | 188,680 | 199,360 | 158,420 | 197,580 | 192,240 | 190,460 | 192,240 | 2,166,260 |
| Digital and ERP: fee revenue | REVENUE | budget input | 198,720 | 193,200 | 218,960 | 195,040 | 169,280 | 209,760 | 222,640 | 178,480 | 220,800 | 215,280 | 213,440 | 215,280 | 2,450,880 |
| FEE REVENUE | REVENUE | 585,680 | 578,320 | 650,640 | 587,280 | 511,360 | 636,040 | 674,000 | 536,700 | 668,580 | 648,720 | 643,300 | 650,520 | 7,371,140 | |
| Travel and expenses rebilled at cost | REVENUE | budget input | 28,200 | 27,300 | 31,000 | 27,300 | 23,400 | 30,000 | 32,300 | 25,200 | 31,700 | 30,500 | 30,200 | 31,000 | 348,100 |
| REVENUE | REVENUE | 613,880 | 605,620 | 681,640 | 614,580 | 534,760 | 666,040 | 706,300 | 561,900 | 700,280 | 679,220 | 673,500 | 681,520 | 7,719,240 | |
| Fee-earner salaries and employer social security | COST OF DELIVERY | budget input | -297,676 | -297,676 | -309,936 | -309,936 | -309,936 | -309,936 | -309,936 | -309,936 | -322,616 | -322,616 | -322,616 | -322,616 | -3,745,432 |
| Fee-earner bonus accrual (at target) | COST OF DELIVERY | budget input | -34,427 | -34,427 | -34,427 | -34,427 | -34,427 | -34,427 | -34,427 | -34,427 | -34,427 | -34,427 | -34,427 | -34,427 | -413,124 |
| Subcontractors | COST OF DELIVERY | budget input | -9,000 | -9,000 | -9,000 | -9,000 | -9,000 | -9,000 | -9,000 | -9,000 | -9,000 | -9,000 | -9,000 | -9,000 | -108,000 |
| Engagement travel and expenses | COST OF DELIVERY | budget input | -38,880 | -38,400 | -43,200 | -39,000 | -33,960 | -42,240 | -44,760 | -35,640 | -44,400 | -43,080 | -42,720 | -43,200 | -489,480 |
| TOTAL COST OF DELIVERY | COST OF DELIVERY | -379,983 | -379,503 | -396,563 | -392,363 | -387,323 | -395,603 | -398,123 | -389,003 | -410,443 | -409,123 | -408,763 | -409,243 | -4,756,036 | |
| GROSS PROFIT | COST OF DELIVERY | 233,897 | 226,117 | 285,077 | 222,217 | 147,437 | 270,437 | 308,177 | 172,897 | 289,837 | 270,097 | 264,737 | 272,277 | 2,963,204 | |
| Founder and central staff payroll | OPERATING COSTS | budget input | -65,570 | -65,570 | -65,570 | -65,570 | -65,570 | -65,570 | -65,570 | -65,570 | -65,570 | -65,570 | -65,570 | -65,570 | -786,840 |
| Central staff bonus accrual (at target) | OPERATING COSTS | budget input | -2,647 | -2,647 | -2,647 | -2,647 | -2,647 | -2,647 | -2,647 | -2,647 | -2,647 | -2,647 | -2,647 | -2,647 | -31,764 |
| Severance on separations | OPERATING COSTS | budget input | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Office rent and service charges, Munich | OPERATING COSTS | budget input | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -288,000 |
| IT, software and research databases | OPERATING COSTS | budget input | -13,200 | -13,200 | -13,200 | -13,200 | -13,200 | -13,200 | -13,200 | -13,200 | -13,200 | -13,200 | -13,200 | -13,200 | -158,400 |
| Company car leases (partners and directors) | OPERATING COSTS | budget input | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -75,600 |
| Recruitment (agency fees and campus) | OPERATING COSTS | budget input | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -54,000 |
| Marketing, events and business development | OPERATING COSTS | budget input | -8,200 | -8,200 | -8,200 | -8,200 | -8,200 | -8,200 | -8,200 | -8,200 | -8,200 | -8,200 | -8,200 | -8,200 | -98,400 |
| Training and certifications | OPERATING COSTS | budget input | -5,500 | -5,500 | -5,500 | -5,500 | -5,500 | -5,500 | -5,500 | -5,500 | -5,500 | -5,500 | -5,500 | -5,500 | -66,000 |
| Insurance (professional indemnity, D&O, office) | OPERATING COSTS | budget input | -3,800 | -3,800 | -3,800 | -3,800 | -3,800 | -3,800 | -3,800 | -3,800 | -3,800 | -3,800 | -3,800 | -3,800 | -45,600 |
| Tax adviser, legal and payroll bureau | OPERATING COSTS | budget input | -6,000 | -6,000 | -6,000 | -6,000 | -6,000 | -6,000 | -6,000 | -6,000 | -6,000 | -6,000 | -6,000 | -6,000 | -72,000 |
| Office running costs and supplies | OPERATING COSTS | budget input | -4,100 | -4,100 | -4,100 | -4,100 | -4,100 | -4,100 | -4,100 | -4,100 | -4,100 | -4,100 | -4,100 | -4,100 | -49,200 |
| Client entertainment (30% not deductible) | OPERATING COSTS | budget input | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -27,600 |
| Bank charges | OPERATING COSTS | budget input | -500 | -500 | -500 | -500 | -500 | -500 | -500 | -500 | -500 | -500 | -500 | -500 | -6,000 |
| Bad debts and expected credit losses | OPERATING COSTS | budget input | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -18,000 |
| TOTAL OPERATING COSTS | OPERATING COSTS | -148,117 | -148,117 | -148,117 | -148,117 | -148,117 | -148,117 | -148,117 | -148,117 | -148,117 | -148,117 | -148,117 | -148,117 | -1,777,404 | |
| EBITDA | OPERATING COSTS | 85,780 | 78,000 | 136,960 | 74,100 | -680 | 122,320 | 160,060 | 24,780 | 141,720 | 121,980 | 116,620 | 124,160 | 1,185,800 | |
| Depreciation | OPERATING COSTS | budget input | -10,800 | -10,800 | -10,800 | -10,800 | -10,800 | -10,800 | -10,800 | -10,800 | -10,800 | -10,800 | -10,800 | -10,800 | -129,600 |
| Interest | OPERATING COSTS | budget input | -583 | -569 | -554 | -540 | -525 | -510 | -496 | -481 | -467 | -452 | -437 | -423 | -6,037 |
| PROFIT BEFORE TAX | OPERATING COSTS | 74,397 | 66,631 | 125,606 | 62,760 | -12,005 | 111,010 | 148,764 | 13,499 | 130,453 | 110,728 | 105,383 | 112,937 | 1,050,163 | |
| Corporate income tax and trade tax (statutory rate) | OPERATING COSTS | profit before tax x (15.825% + 17.15%) | -24,532.4107 | -21,971.5723 | -41,418.5785 | -20,695.11 | 3,958.6487 | -36,605.5475 | -49,054.929 | -4,451.2953 | -43,016.8768 | -36,512.558 | -34,750.0442 | -37,240.9757 | -346,291.2492 |
| NET PROFIT | OPERATING COSTS | 49,864.5892 | 44,659.4278 | 84,187.4215 | 42,064.89 | -8,046.3512 | 74,404.4525 | 99,709.071 | 9,047.7048 | 87,436.1233 | 74,215.442 | 70,632.9557 | 75,696.0243 | 703,871.7508 | |
| Cash at bank | BUDGETED MONTH-END BALANCES | budget balance | 1,501,000 | 1,546,000 | 1,237,000 | 1,280,000 | 1,277,000 | 901,000 | 998,000 | 1,011,000 | 1,096,000 | 1,169,000 | 1,239,000 | 1,314,000 | 1,314,000 |
| Trade receivables | BUDGETED MONTH-END BALANCES | budget balance | 970,000 | 957,000 | 1,078,000 | 972,000 | 845,000 | 1,053,000 | 1,117,000 | 888,000 | 1,107,000 | 1,074,000 | 1,065,000 | 1,077,000 | 1,077,000 |
| Contract assets less contract liabilities | BUDGETED MONTH-END BALANCES | budget balance | 322,000 | 318,000 | 358,000 | 323,000 | 281,000 | 350,000 | 371,000 | 295,000 | 368,000 | 357,000 | 354,000 | 358,000 | 358,000 |
| label | ytd actual | ytd budget | ytd variance | ytd variance pct | fy outlook | fy budget | fy variance | fy variance pct | commentary |
|---|---|---|---|---|---|---|---|---|---|
| Operations and supply chain: hours | 10,161.6 | 9,890 | 271.6 | 2.75% | 15,453.9533 | 15,300 | 153.9533 | 1.01% | |
| Finance and performance: hours | 7,823.3 | 7,830 | -6.7 | -0.09% | 11,696.9057 | 12,170 | -473.0943 | -3.89% | |
| Digital and ERP: hours | 7,067.2 | 8,620 | -1,552.8 | -18.01% | 11,882.2081 | 13,320 | -1,437.7919 | -10.79% | |
| Operations and supply chain: fee revenue | 1,751,228.84 | 1,780,200 | -28,971.16 | -1.63% | 2,661,929.2186 | 2,754,000 | -92,070.7814 | -3.34% | Hours ahead of budget; EUR 78k lost on rate, with EUR 89k of Norlach time above its cap. |
| Finance and performance: fee revenue | 1,413,034.12 | 1,393,740 | 19,294.12 | 1.38% | 2,087,632.1628 | 2,166,260 | -78,627.8372 | -3.63% | |
| Digital and ERP: fee revenue | 1,291,027.88 | 1,586,080 | -295,052.12 | -18.6% | 2,131,751.2961 | 2,450,880 | -319,128.7039 | -13.02% | No new digital engagement between Varnholt (March) and Sauerbeck (July); subcontractors covered the June leaver. |
| FEE REVENUE | 4,455,290.84 | 4,760,020 | -304,729.16 | -6.4% | 6,881,312.6774 | 7,371,140 | -489,827.3226 | -6.65% | |
| Travel and expenses rebilled | 248,974.3 | 224,700 | 24,274.3 | 10.8% | 393,367.9023 | 348,100 | 45,267.9023 | 13% | |
| REVENUE | 4,704,265.14 | 4,984,720 | -280,454.86 | -5.63% | 7,274,680.5797 | 7,719,240 | -444,559.4203 | -5.76% | |
| Fee-earner salaries and employer social security | -2,478,057.51 | -2,454,968 | -23,089.51 | -0.94% | -3,789,563.5388 | -3,745,432 | -44,131.5388 | -1.18% | |
| Fee-earner bonus accrual | -198,788.31 | -275,416 | 76,627.69 | 27.82% | -242,703.2582 | -413,124 | 170,420.7418 | 41.25% | Bonus accrued at 70% of target on the year to date performance. |
| Subcontractors | -152,950.66 | -72,000 | -80,950.66 | -112.43% | -191,722.1849 | -108,000 | -83,722.1849 | -77.52% | Operations and finance bought in help for the April to June peak and an operations vacancy; digital covered its June leaver. |
| Engagement travel and expenses | -312,249.05 | -316,080 | 3,830.95 | 1.21% | -483,483.6195 | -489,480 | 5,996.3805 | 1.23% | |
| TOTAL COST OF DELIVERY | -3,142,045.53 | -3,118,464 | -23,581.53 | -0.76% | -4,707,472.6014 | -4,756,036 | 48,563.3986 | 1.02% | |
| GROSS PROFIT | 1,562,219.61 | 1,866,256 | -304,036.39 | -16.29% | 2,567,207.9783 | 2,963,204 | -395,996.0217 | -13.36% | |
| Gross margin % | 0.3321 | 0.3744 | -0.0423 | 0.3529 | 0.3839 | -0.031 | |||
| Founder and central staff payroll | -525,130.69 | -524,560 | -570.69 | -0.11% | -787,409.4598 | -786,840 | -569.4598 | -0.07% | |
| Central staff bonus accrual | -14,851.4764 | -21,176 | 6,324.5236 | 29.87% | -18,028.456 | -31,764 | 13,735.544 | 43.24% | |
| Severance on separations | 0 | 0 | 0 | 0% | 0 | 0 | 0 | 0% | |
| Office rent and service charges, Munich | -192,000 | -192,000 | 0 | 0% | -288,000 | -288,000 | 0 | 0% | |
| IT, software and research databases | -103,419 | -105,600 | 2,181 | 2.07% | -157,419 | -158,400 | 981 | 0.62% | |
| Company car leases (partners and directors) | -50,400 | -50,400 | 0 | 0% | -75,600 | -75,600 | 0 | 0% | |
| Recruitment (agency fees and campus) | -67,900 | -36,000 | -31,900 | -88.61% | -101,160 | -54,000 | -47,160 | -87.33% | Agency fees for the February manager and July senior consultant hires, not budgeted. |
| Marketing, events and business development | -63,892 | -65,600 | 1,708 | 2.6% | -91,092 | -98,400 | 7,308 | 7.43% | |
| Training and certifications | -43,894 | -44,000 | 106 | 0.24% | -61,494 | -66,000 | 4,506 | 6.83% | |
| Insurance (professional indemnity, D&O, office) | -30,900 | -30,400 | -500 | -1.64% | -46,100 | -45,600 | -500 | -1.1% | |
| Tax adviser, legal and payroll bureau | -47,292 | -48,000 | 708 | 1.47% | -71,292 | -72,000 | 708 | 0.98% | |
| Office running costs and supplies | -34,042 | -32,800 | -1,242 | -3.79% | -50,842 | -49,200 | -1,642 | -3.34% | |
| Client entertainment (30% not deductible) | -15,470 | -18,400 | 2,930 | 15.92% | -23,150 | -27,600 | 4,450 | 16.12% | |
| Bank charges | -3,807 | -4,000 | 193 | 4.83% | -5,807 | -6,000 | 193 | 3.22% | |
| Bad debts and expected credit losses | -116,973.4298 | -12,000 | -104,973.4298 | -874.78% | -139,272.6514 | -18,000 | -121,272.6514 | -673.74% | Pelzhoff insolvency application in July: 95% of the net claim provided after the VAT correction. |
| TOTAL OPERATING COSTS | -1,309,971.5962 | -1,184,936 | -125,035.5962 | -10.55% | -1,916,666.5672 | -1,777,404 | -139,262.5672 | -7.84% | |
| EBITDA | 252,248.0138 | 681,320 | -429,071.9862 | -62.98% | 650,541.411 | 1,185,800 | -535,258.589 | -45.14% | EUR 429k behind budget YTD; EUR 535k on the full-year outlook. |
| EBITDA % of revenue | 0.0536 | 0.1367 | -0.0831 | 0.0894 | 0.1536 | -0.0642 | |||
| Depreciation | -74,336.1111 | -86,400 | 12,063.8889 | 13.96% | -114,080.5556 | -129,600 | 15,519.4444 | 11.97% | |
| Interest | -4,258.31 | -4,258 | -0.31 | -0.01% | -6,037.437 | -6,037 | -0.437 | -0.01% | |
| Corporate income tax and trade tax | -58,792.6419 | -194,770.7945 | 135,978.1526 | 69.81% | -177,197.236 | -346,291.2492 | 169,094.0133 | 48.83% | |
| NET PROFIT | 114,860.9507 | 395,891.2055 | -281,030.2548 | -70.99% | 353,226.1825 | 703,871.7508 | -350,645.5683 | -49.82% | |
| Cash at bank | 710,950.8223 | 1,011,000 | -300,049.1777 | -29.68% | 385,787.169 | 1,314,000 | -928,212.831 | -70.64% | |
| Trade receivables | 976,603.1345 | 888,000 | 88,603.1345 | 9.98% | 1,337,769.0182 | 1,077,000 | 260,769.0182 | 24.21% | |
| Contract assets less contract liabilities | 336,213.23 | 295,000 | 41,213.23 | 13.97% | 606,346.4557 | 358,000 | 248,346.4557 | 69.37% | Unbilled time and materials billed in arrears; capped work invoiced ahead of revenue on Norlach. |
| Practice | Actual fee revenue YTD | Budget fee revenue YTD | Actual hours YTD | Budget hours YTD | Actual rate | Budget rate | Hours effect | Rate effect | Total variance |
|---|---|---|---|---|---|---|---|---|---|
| Operations and supply chain | 1,751,228.84 | 1,780,200 | 10,161.6 | 9,890 | 172.3379 | 180 | 48,888 | -77,859.16 | -28,971.16 |
| Finance and performance | 1,413,034.12 | 1,393,740 | 7,823.3 | 7,830 | 180.6187 | 178 | -1,192.6 | 20,486.72 | 19,294.12 |
| Digital and ERP | 1,291,027.88 | 1,586,080 | 7,067.2 | 8,620 | 182.6788 | 184 | -285,715.2 | -9,336.92 | -295,052.12 |
| Travel and expenses rebilled (no hours) | 248,974.3 | 224,700 | 24,274.3 | 0 | 24,274.3 | ||||
| TOTAL | 4,704,265.14 | 4,984,720 | 25,052.1 | 26,340 | -213,745.5 | -66,709.36 | -280,454.86 |
| step | value |
|---|---|
| Budget EBITDA YTD | 681,320 |
| Revenue variance | -280,454.86 |
| Fee-earner pay and social security variance | -23,089.51 |
| Fee-earner bonus variance | 76,627.69 |
| Subcontractor and travel variance | -77,119.71 |
| Central payroll, bonus and severance variance | 5,753.8336 |
| Overheads variance | -25,816 |
| Bad debts and credit losses variance | -104,973.4298 |
| Actual EBITDA YTD | 252,248.0138 |
Balance sheet & cash flow
Downside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cash at bank (negative = overdraft drawn) | ASSETS | CF | 1,577,178.874 | 1,525,510.8732 | 1,178,074.1381 | 1,074,424.9785 | 1,135,132.3232 | 621,616.852 | 649,515.3451 | 710,950.8223 | 381,854.3945 | 404,625.9274 | 360,144.5774 | 385,787.169 | 531,433.4499 | 652,749.1504 | 618,862.5816 | 536,136.9607 | 617,306.1515 | 714,796.6465 | 654,470.2392 | 562,680.656 | 499,756.585 | 455,762.6167 | 341,261.4272 | 252,875.0921 | 385,787.169 | 252,875.0921 |
| Trade receivables, net of credit loss provisions | ASSETS | Receivables | 745,227.4664 | 725,796.1868 | 782,343.8124 | 942,462.9391 | 866,885.0521 | 1,032,623.0912 | 982,611.0463 | 976,603.1345 | 1,244,054.5407 | 1,087,005.9735 | 1,273,297.6973 | 1,337,769.0182 | 1,418,626.9252 | 1,290,340.3634 | 1,154,524.398 | 1,200,725.3192 | 1,044,672.2328 | 788,096.0896 | 819,401.3855 | 861,192.0067 | 780,038.1512 | 768,075.9493 | 758,183.1435 | 729,348.1513 | 1,337,769.0182 | 729,348.1513 |
| Contract assets (work done, not yet invoiced) | ASSETS | Engagements | 416,046.58 | 439,546.84 | 560,306.13 | 470,979.52 | 497,583.64 | 572,638.86 | 469,393.58 | 375,257.74 | 402,588.1857 | 562,252.4326 | 536,606.6727 | 606,641.3518 | 461,314.8016 | 520,322.5903 | 532,947.3828 | 422,007.2791 | 330,724.6557 | 417,418.607 | 395,302.4184 | 327,455.6921 | 380,450.7565 | 341,869.2308 | 363,959.5183 | 394,096.533 | 606,641.3518 | 394,096.533 |
| Prepayments and deposits | ASSETS | opening balance, no movement modelled | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 |
| Fixed assets, net book value | ASSETS | Fixed_Assets | 388,113.8889 | 380,877.7778 | 376,897.2222 | 370,050 | 364,788.8889 | 357,566.6667 | 351,936.1111 | 343,863.8889 | 341,486.1111 | 336,569.4444 | 329,180.5556 | 321,719.4444 | 314,261.9444 | 306,730.0556 | 299,123.7778 | 291,443.1111 | 283,688.0556 | 275,858.6111 | 267,954.7778 | 259,976.5556 | 251,923.9444 | 243,796.9444 | 235,595.5556 | 227,319.7778 | 321,719.4444 | 227,319.7778 |
| TOTAL ASSETS | ASSETS | 3,168,566.8092 | 3,113,731.6778 | 2,939,621.3027 | 2,899,917.4376 | 2,906,389.9042 | 2,626,445.4699 | 2,495,456.0825 | 2,448,675.5856 | 2,411,983.232 | 2,432,453.778 | 2,541,229.503 | 2,693,916.9834 | 2,767,637.1211 | 2,812,142.1597 | 2,647,458.1402 | 2,492,312.6701 | 2,318,391.0956 | 2,238,169.9542 | 2,179,128.8209 | 2,053,304.9103 | 1,954,169.4371 | 1,851,504.7413 | 1,740,999.6445 | 1,645,639.5542 | 2,693,916.9834 | 1,645,639.5542 | |
| Trade payables: subcontractors | LIABILITIES | Payables | 8,684.888 | 10,135.7623 | 3,031.2216 | 19,826.3571 | 44,771.4971 | 52,865.0275 | 23,775.2929 | 15,088.8416 | 25,647.1329 | 6,505.207 | 6,034.5157 | 6,846.2706 | 12,656.9973 | 19,103.2321 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,846.2706 | 0 |
| Trade payables: travel card and expense claims | LIABILITIES | Payables | 15,579.9582 | 19,244.3515 | 24,125.202 | 19,285.1067 | 19,822.8362 | 30,654.4589 | 23,581.694 | 20,639.1345 | 24,269.8043 | 23,879.8699 | 22,785.4893 | 22,387.6769 | 19,416.1443 | 21,733.4761 | 21,749.4167 | 17,718.2803 | 12,337.931 | 16,305.3154 | 14,559.9744 | 12,010.1774 | 12,957.4299 | 11,741.1342 | 11,722.537 | 12,498.9238 | 22,387.6769 | 12,498.9238 |
| Trade payables: overhead suppliers | LIABILITIES | Payables | 25,783.655 | 42,058.722 | 33,919.299 | 30,144.028 | 33,914.775 | 29,600.318 | 39,168.739 | 26,484.3 | 31,244.8 | 39,134.5 | 28,269.8 | 28,269.8 | 29,117.894 | 29,117.894 | 29,117.894 | 29,117.894 | 29,117.894 | 29,117.894 | 29,117.894 | 29,117.894 | 29,117.894 | 29,117.894 | 29,117.894 | 29,117.894 | 28,269.8 | 29,117.894 |
| Wage tax payable | LIABILITIES | People | 89,474.3385 | 92,228.5977 | 230,155.8949 | 91,552.2875 | 92,669.3465 | 92,659.9635 | 92,694.1823 | 92,642.9399 | 94,508.0133 | 95,897.9831 | 95,547.9694 | 95,200.1904 | 96,751.7234 | 96,401.5011 | 187,101.0266 | 88,594.583 | 88,304.3635 | 88,015.9319 | 87,729.2762 | 87,444.3848 | 87,161.2459 | 86,879.848 | 86,600.1794 | 86,322.2288 | 95,200.1904 | 86,322.2288 |
| VAT payable (net of the special prepayment) | LIABILITIES | VAT | 78,952.8068 | 53,605.948 | 54,997.5889 | 78,835.514 | 76,505.4044 | 67,369.0656 | 74,965.4105 | 76,102.6106 | 58,001.5505 | 22,443.553 | 56,930.2738 | 103,226.1468 | 131,885.6328 | 119,331.2625 | 86,569.3108 | 90,052.0059 | 62,123.996 | 22,162.7371 | 21,018.8838 | 35,493.6106 | 23,832.6795 | 24,715.7052 | 29,606.4619 | 22,683.4678 | 103,226.1468 | 22,683.4678 |
| Contract liabilities (invoiced ahead of the work) | LIABILITIES | Engagements | 44,115.87 | 35,015.54 | 23,217.76 | 36,015.43 | 11,299.39 | 38,346.58 | 15,745.86 | 39,044.51 | 16,074.9433 | 0 | 5,285.3026 | 294.896 | 4,697.2344 | 7,665.5172 | 9,796.83 | 0 | 3,248.2759 | 2,166.6667 | 0 | 0 | 0 | 0 | 0 | 0 | 294.896 | 0 |
| Bonus provision | LIABILITIES | People | 417,950.6766 | 444,696.4126 | 79,696.1294 | 106,268.0267 | 133,111.603 | 159,952.9989 | 186,802.3464 | 213,639.7864 | 225,332.9611 | 237,172.1433 | 248,971.6453 | 260,731.7143 | 272,687.0134 | 284,602.5902 | 35,746.9774 | 46,831.732 | 57,883.1416 | 68,901.406 | 79,886.724 | 90,839.2927 | 101,759.3082 | 112,646.9652 | 123,502.4574 | 134,325.9768 | 260,731.7143 | 134,325.9768 |
| Corporate income tax payable / (receivable) | LIABILITIES | Tax | 22,300 | 22,300 | -4,100.3276 | 1,012.6952 | 4,052.5771 | -7,962.2608 | -39,955.2157 | -43,784.8807 | -82,481.5405 | -70,571.7254 | -51,620.9737 | -70,111.4478 | -65,644.9249 | -55,902.7137 | -66,209.8826 | -74,536.7174 | -91,371.0858 | -112,630.7239 | -112,630.7239 | -112,630.7239 | -133,890.3619 | -133,890.3619 | -133,890.3619 | -155,150 | -70,111.4478 | -155,150 |
| Trade tax payable / (receivable) | LIABILITIES | Tax | 28,100 | -9,900 | 503.4364 | 6,044.5638 | -28,661.0302 | -2,667.6317 | -41,272.1611 | -90,447.4774 | -87,328.1386 | -74,421.1352 | -98,908.6698 | -73,891.3162 | -69,050.8191 | -81,532.5803 | -69,663.0797 | -78,687.1061 | -119,970.6581 | -119,970.6581 | -119,970.6581 | -143,010.3291 | -143,010.3291 | -143,010.3291 | -166,050 | -166,050 | -73,891.3162 | -166,050 |
| Bank loan: current portion | LIABILITIES | Financing | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 |
| Bank loan: non-current portion | LIABILITIES | Financing | 112,496 | 108,329 | 104,162 | 99,995 | 95,828 | 91,661 | 87,494 | 83,327 | 79,160 | 74,993 | 70,826 | 66,659 | 62,492 | 58,325 | 54,158 | 49,991 | 45,824 | 41,657 | 37,490 | 33,323 | 29,156 | 24,989 | 20,822 | 16,655 | 66,659 | 16,655 |
| TOTAL LIABILITIES | LIABILITIES | 893,442.1931 | 867,718.3341 | 599,712.2046 | 538,983.009 | 533,318.3991 | 602,483.5199 | 513,004.1483 | 482,740.7649 | 434,433.5263 | 405,037.3957 | 434,125.3526 | 489,616.9309 | 545,012.8956 | 548,849.1792 | 338,370.4933 | 219,085.6717 | 137,501.858 | 85,729.5691 | 87,205.3704 | 82,591.3065 | 57,087.8665 | 63,193.8556 | 51,435.1677 | 30,407.4911 | 489,616.9309 | 30,407.4911 | |
| Share capital | EQUITY | opening balance | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 |
| Retained earnings: opening (memo) | EQUITY | 2,251,073.87 | 2,225,124.6161 | 2,196,013.3437 | 2,289,909.0981 | 2,310,934.4286 | 2,323,071.5052 | 1,973,961.95 | 1,932,451.9342 | 1,915,934.8207 | 1,927,549.7057 | 1,977,416.3823 | 2,057,104.1504 | 2,154,300.0525 | 2,172,624.2255 | 2,213,292.9805 | 2,259,087.6469 | 2,223,226.9984 | 2,130,889.2376 | 2,102,440.3852 | 2,041,923.4505 | 1,920,713.6038 | 1,847,081.5706 | 1,738,310.8857 | 1,639,564.4768 | |||
| Net profit (memo) | EQUITY | PL | -25,949.2539 | -29,111.2724 | 93,895.7544 | 21,025.3305 | 12,137.0766 | 100,890.4449 | -41,510.0158 | -16,517.1135 | 11,614.885 | 49,866.6766 | 79,687.7681 | 97,195.9021 | 18,324.173 | 40,668.755 | 45,794.6664 | -35,860.6485 | -92,337.7609 | -28,448.8524 | -60,516.9347 | -121,209.8467 | -73,632.0332 | -108,770.6849 | -98,746.409 | -74,332.4137 | 353,226.1825 | -589,067.9894 |
| Dividends (memo) | EQUITY | Financing | 0 | 0 | 0 | 0 | 0 | 450,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 450,000 | 0 |
| Retained earnings | EQUITY | 2,225,124.6161 | 2,196,013.3437 | 2,289,909.0981 | 2,310,934.4286 | 2,323,071.5052 | 1,973,961.95 | 1,932,451.9342 | 1,915,934.8207 | 1,927,549.7057 | 1,977,416.3823 | 2,057,104.1504 | 2,154,300.0525 | 2,172,624.2255 | 2,213,292.9805 | 2,259,087.6469 | 2,223,226.9984 | 2,130,889.2376 | 2,102,440.3852 | 2,041,923.4505 | 1,920,713.6038 | 1,847,081.5706 | 1,738,310.8857 | 1,639,564.4768 | 1,565,232.0631 | 2,154,300.0525 | 1,565,232.0631 | |
| TOTAL EQUITY | EQUITY | 2,275,124.6161 | 2,246,013.3437 | 2,339,909.0981 | 2,360,934.4286 | 2,373,071.5052 | 2,023,961.95 | 1,982,451.9342 | 1,965,934.8207 | 1,977,549.7057 | 2,027,416.3823 | 2,107,104.1504 | 2,204,300.0525 | 2,222,624.2255 | 2,263,292.9805 | 2,309,087.6469 | 2,273,226.9984 | 2,180,889.2376 | 2,152,440.3852 | 2,091,923.4505 | 1,970,713.6038 | 1,897,081.5706 | 1,788,310.8857 | 1,689,564.4768 | 1,615,232.0631 | 2,204,300.0525 | 1,615,232.0631 | |
| TOTAL LIABILITIES AND EQUITY | EQUITY | 3,168,566.8092 | 3,113,731.6778 | 2,939,621.3027 | 2,899,917.4376 | 2,906,389.9042 | 2,626,445.4699 | 2,495,456.0825 | 2,448,675.5856 | 2,411,983.232 | 2,432,453.778 | 2,541,229.503 | 2,693,916.9834 | 2,767,637.1211 | 2,812,142.1597 | 2,647,458.1402 | 2,492,312.6701 | 2,318,391.0956 | 2,238,169.9542 | 2,179,128.8209 | 2,053,304.9103 | 1,954,169.4371 | 1,851,504.7413 | 1,740,999.6445 | 1,645,639.5542 | 2,693,916.9834 | 1,645,639.5542 | |
| CHECK: assets less liabilities and equity (must be zero) | EQUITY | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Lock-up: receivables + contract assets - contract liabilities | MEMO | 1,117,158.1764 | 1,130,327.4868 | 1,319,432.1824 | 1,377,427.0291 | 1,353,169.3021 | 1,566,915.3712 | 1,436,258.7663 | 1,312,816.3645 | 1,630,567.783 | 1,649,258.4061 | 1,804,619.0674 | 1,944,115.474 | 1,875,244.4924 | 1,802,997.4365 | 1,677,674.9508 | 1,622,732.5983 | 1,372,148.6126 | 1,203,348.0299 | 1,214,703.8039 | 1,188,647.6988 | 1,160,488.9077 | 1,109,945.1802 | 1,122,142.6617 | 1,123,444.6843 | 1,944,115.474 | 1,123,444.6843 | |
| Working capital (lock-up + prepayments - trade payables) | MEMO | 1,109,109.6752 | 1,100,888.651 | 1,300,356.4598 | 1,350,171.5373 | 1,296,660.1938 | 1,495,795.5669 | 1,391,733.0403 | 1,292,604.0884 | 1,591,406.0458 | 1,621,738.8293 | 1,789,529.2624 | 1,928,611.7266 | 1,856,053.4568 | 1,775,042.8343 | 1,668,807.6401 | 1,617,896.424 | 1,372,692.7876 | 1,199,924.8205 | 1,213,025.9355 | 1,189,519.6274 | 1,160,413.5838 | 1,111,086.152 | 1,123,302.2308 | 1,123,827.8666 | 1,928,611.7266 | 1,123,827.8666 | |
| Net cash / (debt): cash less bank loan | MEMO | 1,414,678.874 | 1,367,177.8732 | 1,023,908.1381 | 924,425.9785 | 989,300.3232 | 479,951.852 | 512,017.3451 | 577,619.8223 | 252,690.3945 | 279,628.9274 | 239,314.5774 | 269,124.169 | 418,937.4499 | 544,420.1504 | 514,700.5816 | 436,141.9607 | 521,478.1515 | 623,135.6465 | 566,976.2392 | 479,353.656 | 420,596.585 | 380,769.6167 | 270,435.4272 | 186,216.0921 | 269,124.169 | 186,216.0921 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Net profit | OPERATING ACTIVITIES (indirect) | PL | -25,949.2539 | -29,111.2724 | 93,895.7544 | 21,025.3305 | 12,137.0766 | 100,890.4449 | -41,510.0158 | -16,517.1135 | 11,614.885 | 49,866.6766 | 79,687.7681 | 97,195.9021 | 18,324.173 | 40,668.755 | 45,794.6664 | -35,860.6485 | -92,337.7609 | -28,448.8524 | -60,516.9347 | -121,209.8467 | -73,632.0332 | -108,770.6849 | -98,746.409 | -74,332.4137 | 353,226.1825 | -589,067.9894 |
| Add back: depreciation | OPERATING ACTIVITIES (indirect) | 8,986.1111 | 9,036.1111 | 9,180.5556 | 9,247.2222 | 9,361.1111 | 9,422.2222 | 9,530.5556 | 9,572.2222 | 9,777.7778 | 9,916.6667 | 9,988.8889 | 10,061.1111 | 10,135.5 | 10,209.8889 | 10,284.2778 | 10,358.6667 | 10,433.0556 | 10,507.4444 | 10,581.8333 | 10,656.2222 | 10,730.6111 | 10,805 | 10,879.3889 | 10,953.7778 | 114,080.5556 | 126,535.6667 | |
| Add back: interest | OPERATING ACTIVITIES (indirect) | 583.3345 | 568.75 | 554.1655 | 539.581 | 524.9965 | 510.412 | 495.8275 | 481.243 | 466.6585 | 452.074 | 437.4895 | 422.905 | 408.3205 | 393.736 | 379.1515 | 364.567 | 349.9825 | 335.398 | 320.8135 | 306.229 | 291.6445 | 277.06 | 262.4755 | 247.891 | 6,037.437 | 3,937.269 | |
| Add back: corporate income tax and trade tax | OPERATING ACTIVITIES (indirect) | 0 | 0 | 20,003.1088 | 10,654.1502 | 6,334.2879 | 49,978.5605 | -20,197.4843 | -7,979.9812 | 5,997.679 | 24,816.8185 | 39,488.2171 | 48,101.8795 | 9,307.02 | 20,300.1209 | 22,821.9699 | -17,350.8613 | -35,078.2495 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 177,197.236 | 0 | |
| EBITDA (check equals PL) | OPERATING ACTIVITIES (indirect) | -16,379.8083 | -19,506.4113 | 123,633.5843 | 41,466.2839 | 28,357.4721 | 160,801.6396 | -51,681.117 | -14,443.6295 | 27,857.0002 | 85,052.2358 | 129,602.3636 | 155,781.7977 | 38,175.0135 | 71,572.5008 | 79,280.0655 | -42,488.2761 | -116,632.9723 | -17,606.0099 | -49,614.2879 | -110,247.3954 | -62,609.7776 | -97,688.6249 | -87,604.5446 | -63,130.7449 | 650,541.411 | -458,595.0538 | |
| (Increase) / decrease in trade receivables | OPERATING ACTIVITIES (indirect) | BS movement | 207,557.6136 | 19,431.2796 | -56,547.6256 | -160,119.1268 | 75,577.887 | -165,738.0391 | 50,012.045 | 6,007.9118 | -267,451.4062 | 157,048.5672 | -186,291.7238 | -64,471.3209 | -80,857.907 | 128,286.5618 | 135,815.9654 | -46,200.9212 | 156,053.0864 | 256,576.1431 | -31,305.2958 | -41,790.6213 | 81,153.8556 | 11,962.2018 | 9,892.8059 | 28,834.9922 | -384,983.9382 | 608,420.867 |
| (Increase) / decrease in contract assets | OPERATING ACTIVITIES (indirect) | BS movement | -78,394.38 | -23,500.26 | -120,759.29 | 89,326.61 | -26,604.12 | -75,055.22 | 103,245.28 | 94,135.84 | -27,330.4457 | -159,664.247 | 25,645.7599 | -70,034.6791 | 145,326.5502 | -59,007.7887 | -12,624.7925 | 110,940.1037 | 91,282.6234 | -86,693.9513 | 22,116.1886 | 67,846.7263 | -52,995.0645 | 38,581.5257 | -22,090.2875 | -30,137.0148 | -268,989.1518 | 212,544.8187 |
| (Increase) / decrease in prepayments | OPERATING ACTIVITIES (indirect) | BS movement | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Increase / (decrease) in subcontractor payables | OPERATING ACTIVITIES (indirect) | BS movement | -22,815.112 | 1,450.8743 | -7,104.5408 | 16,795.1356 | 24,945.14 | 8,093.5304 | -29,089.7345 | -8,686.4514 | 10,558.2913 | -19,141.9259 | -470.6913 | 811.7548 | 5,810.7267 | 6,446.2348 | -19,103.2321 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -24,653.7294 | -6,846.2706 |
| Increase / (decrease) in travel and expense payables | OPERATING ACTIVITIES (indirect) | BS movement | 3,179.9582 | 3,664.3933 | 4,880.8505 | -4,840.0953 | 537.7295 | 10,831.6227 | -7,072.7649 | -2,942.5595 | 3,630.6698 | -389.9344 | -1,094.3806 | -397.8124 | -2,971.5325 | 2,317.3318 | 15.9406 | -4,031.1364 | -5,380.3493 | 3,967.3844 | -1,745.341 | -2,549.797 | 947.2525 | -1,216.2957 | -18.5972 | 776.3868 | 9,987.6769 | -9,888.7531 |
| Increase / (decrease) in overhead payables | OPERATING ACTIVITIES (indirect) | BS movement | -16,016.345 | 16,275.067 | -8,139.423 | -3,775.271 | 3,770.747 | -4,314.457 | 9,568.421 | -12,684.439 | 4,760.5 | 7,889.7 | -10,864.7 | 0 | 848.094 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -13,530.2 | 848.094 |
| Increase / (decrease) in wage tax payable | OPERATING ACTIVITIES (indirect) | BS movement | -6.0115 | 2,754.2593 | 137,927.2972 | -138,603.6075 | 1,117.059 | -9.383 | 34.2188 | -51.2424 | 1,865.0735 | 1,389.9697 | -350.0137 | -347.779 | 1,551.5331 | -350.2223 | 90,699.5255 | -98,506.4436 | -290.2195 | -288.4316 | -286.6556 | -284.8914 | -283.1389 | -281.398 | -279.6686 | -277.9506 | 5,719.8404 | -8,877.9616 |
| Increase / (decrease) in VAT payable | OPERATING ACTIVITIES (indirect) | BS movement | -10,321.3632 | -25,346.8588 | 1,391.6409 | 23,837.9251 | -2,330.1096 | -9,136.3387 | 7,596.3449 | 1,137.2001 | -18,101.0601 | -35,557.9975 | 34,486.7208 | 46,295.8731 | 28,659.4859 | -12,554.3703 | -32,761.9517 | 3,482.6951 | -27,928.0099 | -39,961.2589 | -1,143.8532 | 14,474.7268 | -11,660.9311 | 883.0257 | 4,890.7568 | -6,922.9941 | 13,951.9768 | -80,542.679 |
| Increase / (decrease) in contract liabilities | OPERATING ACTIVITIES (indirect) | BS movement | 42,273.98 | -9,100.33 | -11,797.78 | 12,797.67 | -24,716.04 | 27,047.19 | -22,600.72 | 23,298.65 | -22,969.5667 | -16,074.9433 | 5,285.3026 | -4,990.4066 | 4,402.3383 | 2,968.2829 | 2,131.3127 | -9,796.83 | 3,248.2759 | -1,081.6092 | -2,166.6667 | 0 | 0 | 0 | 0 | 0 | -1,546.994 | -294.896 |
| Increase / (decrease) in the bonus provision | OPERATING ACTIVITIES (indirect) | BS movement | 25,950.6766 | 26,745.7359 | -365,000.2832 | 26,571.8973 | 26,843.5763 | 26,841.3959 | 26,849.3475 | 26,837.44 | 11,693.1747 | 11,839.1823 | 11,799.502 | 11,760.069 | 11,955.2991 | 11,915.5767 | -248,855.6128 | 11,084.7546 | 11,051.4096 | 11,018.2644 | 10,985.3179 | 10,952.5687 | 10,920.0155 | 10,887.6571 | 10,855.4921 | 10,823.5194 | -131,268.2857 | -126,405.7375 |
| Cash generated from operations | OPERATING ACTIVITIES (indirect) | 135,029.2085 | -7,132.2507 | -301,515.5696 | -96,542.5786 | 107,499.3412 | -20,638.0592 | 86,861.3207 | 112,608.7201 | -275,487.7692 | 32,390.6068 | 7,748.1396 | 74,407.4965 | 152,899.6014 | 151,594.1075 | -5,402.7793 | -75,516.0539 | 111,403.8443 | 125,930.531 | -53,160.5938 | -61,598.6833 | -34,527.7885 | -36,871.9083 | -84,354.0431 | -60,033.806 | -144,771.394 | 130,362.4281 | |
| Interest paid | OPERATING ACTIVITIES (indirect) | Financing | -583.3345 | -568.75 | -554.1655 | -539.581 | -524.9965 | -510.412 | -495.8275 | -481.243 | -466.6585 | -452.074 | -437.4895 | -422.905 | -408.3205 | -393.736 | -379.1515 | -364.567 | -349.9825 | -335.398 | -320.8135 | -306.229 | -291.6445 | -277.06 | -262.4755 | -247.891 | -6,037.437 | -3,937.269 |
| Corporate income tax and trade tax paid | OPERATING ACTIVITIES (indirect) | Tax | 0 | -38,000 | -36,000 | 0 | -38,000 | -36,000 | -50,400 | -45,025 | -41,575 | 0 | -45,025 | -41,575 | 0 | -23,039.6709 | -21,259.6381 | 0 | -23,039.6709 | -21,259.6381 | 0 | -23,039.6709 | -21,259.6381 | 0 | -23,039.6709 | -21,259.6381 | -371,600 | -177,197.236 |
| NET CASH FROM OPERATING ACTIVITIES | OPERATING ACTIVITIES (indirect) | 134,445.874 | -45,701.0007 | -338,069.7351 | -97,082.1596 | 68,974.3448 | -57,148.4712 | 35,965.4932 | 67,102.4771 | -317,529.4277 | 31,938.5328 | -37,714.3499 | 32,409.5915 | 152,491.2809 | 128,160.7005 | -27,041.5689 | -75,880.6209 | 88,014.1908 | 104,335.495 | -53,481.4073 | -84,944.5832 | -56,079.071 | -37,148.9683 | -107,656.1895 | -81,541.3351 | -522,408.831 | -50,772.0769 | |
| Capital expenditure | INVESTING ACTIVITIES | Fixed_Assets | -3,100 | -1,800 | -5,200 | -2,400 | -4,100 | -2,200 | -3,900 | -1,500 | -7,400 | -5,000 | -2,600 | -2,600 | -2,678 | -2,678 | -2,678 | -2,678 | -2,678 | -2,678 | -2,678 | -2,678 | -2,678 | -2,678 | -2,678 | -2,678 | -41,800 | -32,136 |
| Bank loan repaid | FINANCING ACTIVITIES | Financing | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -50,004 | -50,004 |
| Dividends paid (incl. withholding tax paid on the day) | FINANCING ACTIVITIES | Financing | 0 | 0 | 0 | 0 | 0 | -450,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -450,000 | 0 |
| NET CASH FROM FINANCING ACTIVITIES | FINANCING ACTIVITIES | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -454,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -500,004 | -50,004 | |
| NET CASH FLOW FOR THE MONTH | CASH | 127,178.874 | -51,668.0007 | -347,436.7351 | -103,649.1596 | 60,707.3447 | -513,515.4712 | 27,898.4932 | 61,435.4771 | -329,096.4277 | 22,771.5328 | -44,481.3499 | 25,642.5915 | 145,646.2809 | 121,315.7005 | -33,886.5689 | -82,725.6209 | 81,169.1908 | 97,490.495 | -60,326.4073 | -91,789.5832 | -62,924.071 | -43,993.9683 | -114,501.1895 | -88,386.3351 | -1,064,212.831 | -132,912.0769 | |
| Opening cash | CASH | 1,450,000 | 1,577,178.874 | 1,525,510.8732 | 1,178,074.1381 | 1,074,424.9785 | 1,135,132.3232 | 621,616.852 | 649,515.3451 | 710,950.8223 | 381,854.3945 | 404,625.9274 | 360,144.5774 | 385,787.169 | 531,433.4499 | 652,749.1504 | 618,862.5816 | 536,136.9607 | 617,306.1515 | 714,796.6465 | 654,470.2392 | 562,680.656 | 499,756.585 | 455,762.6167 | 341,261.4272 | |||
| CLOSING CASH (to balance sheet) | CASH | 1,577,178.874 | 1,525,510.8732 | 1,178,074.1381 | 1,074,424.9785 | 1,135,132.3232 | 621,616.852 | 649,515.3451 | 710,950.8223 | 381,854.3945 | 404,625.9274 | 360,144.5774 | 385,787.169 | 531,433.4499 | 652,749.1504 | 618,862.5816 | 536,136.9607 | 617,306.1515 | 714,796.6465 | 654,470.2392 | 562,680.656 | 499,756.585 | 455,762.6167 | 341,261.4272 | 252,875.0921 | 385,787.169 | 252,875.0921 | |
| Free cash flow (operating less capex) | CASH | memo | 131,345.874 | -47,501.0007 | -343,269.7351 | -99,482.1596 | 64,874.3447 | -59,348.4712 | 32,065.4932 | 65,602.4771 | -324,929.4277 | 26,938.5328 | -40,314.3499 | 29,809.5915 | 149,813.2809 | 125,482.7005 | -29,719.5689 | -78,558.6209 | 85,336.1908 | 101,657.495 | -56,159.4073 | -87,622.5832 | -58,757.071 | -39,826.9683 | -110,334.1895 | -84,219.3351 | -564,208.831 | -82,908.0769 |
| Receipts from clients | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | 736,213.53 | 605,889.31 | 557,961.02 | 624,076.13 | 704,791.3 | 641,897.65 | 739,124.49 | 739,191.48 | 335,694.1004 | 689,466.2476 | 610,013.0553 | 657,467.9176 | 780,057.5271 | 788,583.1572 | 833,459.8058 | 638,284.0825 | 675,047.2161 | 685,435.0599 | 480,675.9699 | 453,200.8377 | 489,613.6904 | 487,894.1917 | 424,002.8818 | 462,535.2882 | 7,641,786.2309 | 7,198,789.7082 |
| Net salaries (last banking day) | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -175,787.839 | -181,424.881 | -184,331.4313 | -180,572.0342 | -182,914.9227 | -182,952.7357 | -183,485.2569 | -183,640.8093 | -188,768.1767 | -191,840.7485 | -191,062.4065 | -190,289.2001 | -191,869.9677 | -191,098.1655 | -190,331.4533 | -172,384.1828 | -171,756.4373 | -171,132.7099 | -170,512.9733 | -169,897.2005 | -169,285.3644 | -168,677.4383 | -168,073.3956 | -167,473.2099 | -2,217,070.4417 | -2,102,492.4984 |
| Net bonus (March payroll) | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | 0 | 0 | -231,593.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -154,040.2968 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -231,593.6 | -154,040.2968 |
| Social security (third-last banking day) | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -97,530.3125 | -100,693.2013 | -126,364.4738 | -100,216.1784 | -102,418.4309 | -102,337.4508 | -102,369.5209 | -102,477.5709 | -106,392.4895 | -108,623.5444 | -108,091.3371 | -107,562.7397 | -112,053.318 | -111,508.5013 | -126,611.2713 | -97,543.3478 | -97,106.1542 | -96,671.8425 | -96,240.3926 | -95,811.7849 | -95,385.9996 | -94,963.0172 | -94,542.8184 | -94,125.384 | -1,265,077.2501 | -1,212,563.8317 |
| Severance | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -46,034.2105 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -46,034.2105 |
| Wage tax (10th) | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -89,480.35 | -89,474.3385 | -92,228.5977 | -230,155.8949 | -91,552.2875 | -92,669.3465 | -92,659.9635 | -92,694.1823 | -92,642.9399 | -94,508.0133 | -95,897.9831 | -95,547.9694 | -95,200.1904 | -96,751.7234 | -96,401.5011 | -187,101.0266 | -88,594.583 | -88,304.3635 | -88,015.9319 | -87,729.2762 | -87,444.3848 | -87,161.2459 | -86,879.848 | -86,600.1794 | -1,249,511.8665 | -1,176,184.2543 |
| Subcontractors | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -30,857.64 | -8,611.99 | -10,123.86 | -1,925.12 | -17,908.6 | -48,475.55 | -52,164.14 | -23,996.45 | -15,088.8416 | -25,647.1329 | -6,505.207 | -6,034.5157 | -6,846.2706 | -12,656.9973 | -19,103.2321 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -247,339.0472 | -38,606.5 |
| Travel card statements and expense claims | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -27,556.93 | -35,377.63 | -41,287.68 | -42,939.77 | -40,405.45 | -47,106.27 | -55,947.7 | -41,490.9 | -44,908.9388 | -48,149.6742 | -46,665.3592 | -45,173.1662 | -41,803.8212 | -41,149.6204 | -43,482.8928 | -39,467.697 | -30,056.2114 | -28,643.2465 | -30,865.2898 | -26,570.1518 | -24,967.6072 | -24,698.564 | -23,463.6711 | -24,221.4607 | -517,009.4683 | -379,390.234 |
| Rent (in advance) | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -28,560 | -28,560 | -28,560 | -28,560 | -28,560 | -28,560 | -28,560 | -28,560 | -28,560 | -28,560 | -28,560 | -28,560 | -29,416.8 | -29,416.8 | -29,416.8 | -29,416.8 | -29,416.8 | -29,416.8 | -29,416.8 | -29,416.8 | -29,416.8 | -29,416.8 | -29,416.8 | -29,416.8 | -342,720 | -353,001.6 |
| Overhead suppliers | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -71,473.38 | -70,612.22 | -74,971.44 | -63,215.27 | -62,334.12 | -63,599.99 | -68,246.55 | -66,157.82 | -57,729.1 | -70,379.3 | -67,404.3 | -56,539.6 | -57,387.694 | -58,235.788 | -58,235.788 | -58,235.788 | -58,235.788 | -58,235.788 | -58,235.788 | -58,235.788 | -58,235.788 | -58,235.788 | -58,235.788 | -58,235.788 | -792,663.09 | -697,981.362 |
| VAT returns and the special prepayment | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -79,348.87 | -97,925.3 | -69,027.5068 | -72,578.4412 | -70,419.1478 | -96,416.3662 | -68,089.0381 | -87,280.0275 | -75,685.383 | -88,417.2276 | -57,584.3229 | -52,859.2301 | -92,071.0437 | -95,662.6339 | -120,730.5297 | -83,108.2635 | -87,968.578 | -86,590.9586 | -60,040.5681 | -46,629.6997 | -58,896.7149 | -61,104.4265 | -47,235.7837 | -61,987.4522 | -915,630.8612 | -902,026.6524 |
| Corporate income tax and solidarity surcharge | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | 0 | 0 | -36,000 | 0 | 0 | -36,000 | -22,300 | 0 | -41,575 | 0 | 0 | -41,575 | 0 | 0 | -21,259.6381 | 0 | 0 | -21,259.6381 | 0 | 0 | -21,259.6381 | 0 | 0 | -21,259.6381 | -177,450 | -85,038.5522 |
| Trade tax | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | 0 | -38,000 | 0 | 0 | -38,000 | 0 | -28,100 | -45,025 | 0 | 0 | -45,025 | 0 | 0 | -23,039.6709 | 0 | 0 | -23,039.6709 | 0 | 0 | -23,039.6709 | 0 | 0 | -23,039.6709 | 0 | -194,150 | -92,158.6838 |
| Capex incl. VAT | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -3,689 | -2,142 | -6,188 | -2,856 | -4,879 | -2,618 | -4,641 | -1,785 | -8,806 | -5,950 | -3,094 | -3,094 | -3,186.82 | -3,186.82 | -3,186.82 | -3,186.82 | -3,186.82 | -3,186.82 | -3,186.82 | -3,186.82 | -3,186.82 | -3,186.82 | -3,186.82 | -3,186.82 | -49,742 | -38,241.84 |
| Interest | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -583.3345 | -568.75 | -554.1655 | -539.581 | -524.9965 | -510.412 | -495.8275 | -481.243 | -466.6585 | -452.074 | -437.4895 | -422.905 | -408.3205 | -393.736 | -379.1515 | -364.567 | -349.9825 | -335.398 | -320.8135 | -306.229 | -291.6445 | -277.06 | -262.4755 | -247.891 | -6,037.437 | -3,937.269 |
| Loan principal | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -50,004 | -50,004 |
| Dividends incl. withholding tax | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | 0 | 0 | 0 | 0 | 0 | -450,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -450,000 | 0 |
| NET CASH FLOW, DIRECT METHOD | DIRECT METHOD (built from the cash lines of each schedule) | 127,178.874 | -51,668.0007 | -347,436.7351 | -103,649.1596 | 60,707.3447 | -513,515.4712 | 27,898.4932 | 61,435.4771 | -329,096.4277 | 22,771.5328 | -44,481.3499 | 25,642.5915 | 145,646.2809 | 121,315.7005 | -33,886.5689 | -82,725.6209 | 81,169.1908 | 97,490.495 | -60,326.4073 | -91,789.5832 | -62,924.071 | -43,993.9683 | -114,501.1895 | -88,386.3351 | -1,064,212.831 | -132,912.0769 | |
| CHECK: indirect less direct (must be zero) | DIRECT METHOD (built from the cash lines of each schedule) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Operating drivers
Downside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| E-2501 Eberstal Medizintechnik AG: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 708 | 622 | 749.6 | 562.6 | 615.2 | 696.5 | 801.1 | 575.9 | 764 | 736 | 728 | 748 | 640 | 660 | 708 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8,306.9 | 2,008 |
| E-2502 Norlach Antriebstechnik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 229.7 | 252.9 | 289.8 | 290.5 | 253.3 | 334.5 | 362.2 | 299.7 | 413.28 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,725.88 | 0 |
| E-2503 Wittenfels Holding GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 475.7 | 486.4 | 513.4 | 497.8 | 415.3 | 528.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,917.4 | 0 |
| E-2504 Rindelmann Maschinenbau GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 210 | 212.7 | 308.7 | 217.1 | 176.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,125.4 | 0 |
| E-2505 Zorneck Logistik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 128.7 | 124.7 | 135.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 388.6 | 0 |
| E-2506 Pelzhoff Kunststofftechnik Gmb: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 190.3 | 196.3 | 199.6 | 187 | 156.6 | 196.9 | 85.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,212.2 | 0 |
| E-2601 Sauerbeck Lebensmittel GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 220 | 224 | 244.4 | 249.4 | 209.4 | 302.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,450 | 0 |
| E-2602 Sornegg Präzision AG: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 298.4 | 345.6 | 299.6 | 263.2 | 328.2 | 376.7 | 278 | 349.2499 | 336.4501 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,875.4 | 0 |
| E-2603 Zorneck Logistik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 202.7 | 169.3 | 137.4 | 175.6 | 200.5 | 154.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,040 | 0 |
| E-2604 Varnholt Chemie GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 183.1 | 162.9 | 142.1 | 192.4 | 216.2 | 164.5 | 221.7923 | 213.6637 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,496.656 | 0 |
| E-2605 Varnholt Chemie GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 133.7 | 116.9 | 145.3 | 178.8 | 130.2 | 196.112 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 901.012 | 0 |
| E-2606 Ulmhardt Verpackungen GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 350.1 | 462.3 | 478.5 | 418.3 | 502.0681 | 483.6677 | 478.4105 | 491.5536 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,664.9 | 0 |
| E-2607 Stelzhof Industrie AG: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 145.2 | 176.4 | 119.1 | 180.2382 | 173.6326 | 171.7453 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 966.316 | 0 |
| E-2608 Wittenfels Holding GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 311.7 | 249.6 | 347.9352 | 335.1836 | 331.5403 | 340.6486 | 291.464 | 300.5723 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,916.6077 | 592.0363 |
| E-2609 Sauerbeck Lebensmittel GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 155.1 | 131.4 | 205.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 492.02 | 0 |
| E-2610 Norlach Antriebstechnik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 138.3 | 194.9239 | 187.7801 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 521.004 | 0 |
| E-2611 Teggwerk Elektronik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 356.3 | 357.4 | 419.2 | 332.9 | 307.5 | 409.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,183.2 | 0 |
| E-2612 Eberstal Medizintechnik AG: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 349.0065 | 345.2129 | 354.6968 | 303.4839 | 312.9677 | 335.729 | 350.9032 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,048.9161 | 1,303.0839 |
| E-2613 Teggwerk Elektronik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 362.2445 | 358.3071 | 368.1507 | 314.9953 | 324.8389 | 348.4635 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,088.7024 | 988.2976 |
| E-2614 Rindelmann Maschinenbau GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 202.6651 | 208.2329 | 178.1671 | 183.7349 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 410.898 | 361.902 |
| E-2615 Zorneck Logistik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 238.9051 | 245.4684 | 210.0265 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 484.3735 | 210.0265 |
| E-2616 Wittenfels Holding GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 244.666 | 209.3399 | 215.8818 | 231.5823 | 242.0493 | 184.4808 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 244.666 | 1,083.334 |
| E-2617 Eberstal Medizintechnik AG: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 190.2323 | 188.1645 | 193.3339 | 165.4194 | 170.5887 | 182.9952 | 191.2661 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 571.7306 | 710.2694 |
| P-01 Eberstal Medizintechnik AG: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 216.0638 | 292.6822 | 283.488 | 248.2435 | 292.6822 | 266.6319 | 278.8909 | 301.8764 | 0 | 2,180.5587 |
| P-02 Norlach Antriebstechnik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 84.6951 | 90.8547 | 94.9612 | 72.3758 | 98.041 | 94.9612 | 83.1552 | 98.041 | 89.3148 | 0 | 0 | 0 | 806.4 |
| P-03 Wittenfels Holding GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 90.7738 | 93.6105 | 100.4185 | 104.9572 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 389.76 |
| P-04 Stelzhof Industrie AG: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 114.9254 | 123.2836 | 128.8557 | 98.209 | 133.0348 | 128.8557 | 112.8358 | 0 | 0 | 0 | 0 | 0 | 840 |
| P-05 Teggwerk Elektronik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42.276 | 44.1867 | 33.6775 | 45.6198 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 165.76 |
| P-06 Merzbach Fenster GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 53.1034 | 56.9655 | 59.5402 | 45.3793 | 61.4713 | 59.5402 | 0 | 0 | 0 | 0 | 0 | 0 | 336 |
| P-07 Sornegg Präzision AG: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 113.052 | 116.5849 | 125.0638 | 130.7164 | 99.6271 | 134.9558 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 720 |
| P-08 Ulmhardt Verpackungen GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 128.0172 | 137.3276 | 143.5345 | 109.3966 | 148.1897 | 143.5345 | 0 | 0 | 0 | 0 | 0 | 0 | 810 |
| P-09 Varnholt Chemie GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 64.2709 | 67.1758 | 51.1988 | 69.3545 | 67.1758 | 58.8242 | 0 | 0 | 0 | 0 | 0 | 378 |
| P-10 Zorneck Logistik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 58.7385 | 44.7682 | 60.6435 | 58.7385 | 51.4359 | 60.6435 | 55.2459 | 57.786 | 0 | 0 | 448 |
| Hours to date | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | opening + hours | 5,755.2 | 6,377.2 | 7,126.8 | 7,689.4 | 8,304.6 | 9,001.1 | 9,802.2 | 10,378.1 | 11,142.1 | 11,878.1 | 12,606.1 | 13,354.1 | 13,994.1 | 14,654.1 | 15,362.1 | 15,362.1 | 15,362.1 | 15,362.1 | 15,362.1 | 15,362.1 | 15,362.1 | 15,362.1 | 15,362.1 | 15,362.1 | 13,354.1 | 15,362.1 |
| Standard value at the rate card | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | hours x blended rate card x rate card factor | 144,715.2 | 127,136.8 | 153,218.24 | 114,995.44 | 125,746.88 | 142,364.6 | 163,744.84 | 117,713.96 | 156,161.6 | 150,438.4 | 148,803.2 | 152,891.2 | 130,816 | 134,904 | 144,715.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,697,930.36 | 410,435.2 |
| Value at agreed rates | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | hours x agreed rate x rate card factor | 133,137.984 | 116,965.856 | 140,960.7808 | 105,795.8048 | 115,687.1296 | 130,975.432 | 150,645.2528 | 108,296.8432 | 143,668.672 | 138,403.328 | 136,898.944 | 140,659.904 | 120,350.72 | 124,111.68 | 133,137.984 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,562,095.9312 | 377,600.384 |
| FEE REVENUE | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | A: ledger; F: value at agreed rates x (1 - write-down) | 129,123.85 | 113,176.33 | 139,848.85 | 101,634.82 | 113,443.94 | 128,377.58 | 144,975.83 | 105,580.84 | 136,307.3244 | 131,311.768 | 129,884.4662 | 133,452.7207 | 114,184.1461 | 117,752.4006 | 126,316.2116 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,507,118.3192 | 358,252.7583 |
| Fees invoiced | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | A: sales ledger; F: prior month revenue (monthly in arrears) | 131,056.29 | 129,123.85 | 113,176.33 | 139,848.85 | 101,634.82 | 113,443.94 | 128,377.58 | 144,975.83 | 105,580.84 | 136,307.3244 | 131,311.768 | 129,884.4662 | 133,452.7207 | 114,184.1461 | 117,752.4006 | 126,316.2116 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,504,721.8885 | 491,705.479 |
| Fees invoiced to date | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | 922,007.88 | 1,051,131.73 | 1,164,308.06 | 1,304,156.91 | 1,405,791.73 | 1,519,235.67 | 1,647,613.25 | 1,792,589.08 | 1,898,169.92 | 2,034,477.2444 | 2,165,789.0123 | 2,295,673.4785 | 2,429,126.1992 | 2,543,310.3453 | 2,661,062.7459 | 2,787,378.9575 | 2,787,378.9575 | 2,787,378.9575 | 2,787,378.9575 | 2,787,378.9575 | 2,787,378.9575 | 2,787,378.9575 | 2,787,378.9575 | 2,787,378.9575 | 2,295,673.4785 | 2,787,378.9575 | |
| Travel and expenses (cost) | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | A: expense claims; F: hours x cost per hour x inflation | 7,418 | 5,932.03 | 8,990.37 | 5,957.49 | 6,400.54 | 8,203.43 | 10,505.41 | 7,032.12 | 8,404 | 8,096 | 8,008 | 8,228 | 7,251.2 | 7,477.8 | 8,021.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 93,175.39 | 22,750.64 |
| Travel and expenses rebilled at cost (revenue) | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | cost, rebilled under the engagement letter | 7,418 | 5,932.03 | 8,990.37 | 5,957.49 | 6,400.54 | 8,203.43 | 10,505.41 | 7,032.12 | 8,404 | 8,096 | 8,008 | 8,228 | 7,251.2 | 7,477.8 | 8,021.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 93,175.39 | 22,750.64 |
| Expenses invoiced | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | A: sales ledger; F: prior month | 7,149.79 | 7,418 | 5,932.03 | 8,990.37 | 5,957.49 | 6,400.54 | 8,203.43 | 10,505.41 | 7,032.12 | 8,404 | 8,096 | 8,008 | 8,228 | 7,251.2 | 7,477.8 | 8,021.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 92,097.18 | 30,978.64 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | opening + revenue - invoiced | 136,541.85 | 119,108.36 | 148,839.22 | 107,592.31 | 119,844.48 | 136,581.01 | 155,481.24 | 112,612.96 | 144,711.3244 | 139,407.768 | 137,892.4662 | 141,680.7207 | 121,435.3461 | 125,230.2006 | 134,337.8516 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 141,680.7207 | 0 |
| Fees still to earn | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 1,713,993.2388 | 1,603,020.5219 | 1,469,282.3408 | 1,368,907.3399 | 1,259,147.8295 | 1,134,883.3643 | 991,956.9277 | 889,209.0375 | 752,901.7131 | 621,589.9452 | 491,705.479 | 358,252.7583 | 244,068.6122 | 126,316.2116 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 358,252.7583 | 0 |
| Hours to date | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | opening + hours | 1,188.1 | 1,441 | 1,730.8 | 2,021.3 | 2,274.6 | 2,609.1 | 2,971.3 | 3,271 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 |
| Estimated hours at completion | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | A: hours to date + estimate to complete; F: register | 3,040 | 3,200 | 3,380 | 3,520 | 3,640 | 3,640 | 3,640 | 3,640 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 | 3,684.28 |
| Percentage complete | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | hours to date / hours at completion | 39.08% | 45.03% | 51.21% | 57.42% | 62.49% | 71.68% | 81.63% | 89.86% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | hours x blended rate card x rate card factor | 45,181.99 | 49,745.43 | 57,003.66 | 57,141.35 | 49,824.11 | 65,796.15 | 71,244.74 | 58,950.99 | 81,292.176 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 536,180.596 | 0 |
| Value at agreed rates | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | hours x agreed rate x rate card factor | 41,567.4308 | 45,765.7956 | 52,443.3672 | 52,570.042 | 45,838.1812 | 60,532.458 | 65,545.1608 | 54,234.9108 | 74,788.8019 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 493,286.1483 | 0 |
| Value at agreed rates to date | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | opening + value | 215,003.3308 | 260,769.1264 | 313,212.4936 | 365,782.5356 | 411,620.7168 | 472,153.1748 | 537,698.3356 | 591,933.2464 | 666,722.0483 | 666,722.0483 | 666,722.0483 | 666,722.0483 | 666,722.0483 | 666,722.0483 | 666,722.0483 | 666,722.0483 | 666,722.0483 | 666,722.0483 | 666,722.0483 | 666,722.0483 | 666,722.0483 | 666,722.0483 | 666,722.0483 | 666,722.0483 | 666,722.0483 | 666,722.0483 |
| Fee revenue to date | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | A: ledger; F: cap x % complete once the value at completion exceeds the cap, else value at agreed rates | 215,003.33 | 252,175 | 286,759.76 | 321,570.45 | 349,938.46 | 401,400 | 457,123.08 | 503,230.77 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 |
| FEE REVENUE | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | change in revenue to date | 41,567.43 | 37,171.67 | 34,584.76 | 34,810.69 | 28,368.01 | 51,461.54 | 55,723.08 | 46,107.69 | 56,769.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 386,564.1 | 0 |
| Fees invoiced | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | A: sales ledger; F: prior month value at agreed rates, up to the cap | 44,046.64 | 41,567.43 | 45,765.8 | 52,443.37 | 52,570.04 | 45,838.18 | 60,532.46 | 65,545.16 | 22,301.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 430,610.74 | 0 |
| Fees invoiced to date | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | 173,435.9 | 215,003.33 | 260,769.13 | 313,212.5 | 365,782.54 | 411,620.72 | 472,153.18 | 537,698.34 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | |
| Travel and expenses (cost) | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | A: expense claims; F: hours x cost per hour x inflation | 3,226.3 | 5,065.99 | 3,593.13 | 4,828.71 | 4,819.69 | 5,835.95 | 7,027.99 | 4,689.48 | 6,612.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 45,699.72 | 0 |
| Travel and expenses rebilled at cost (revenue) | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | cost, rebilled under the engagement letter | 3,226.3 | 5,065.99 | 3,593.13 | 4,828.71 | 4,819.69 | 5,835.95 | 7,027.99 | 4,689.48 | 6,612.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 45,699.72 | 0 |
| Expenses invoiced | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | A: sales ledger; F: prior month | 4,371.16 | 3,226.3 | 5,065.99 | 3,593.13 | 4,828.71 | 4,819.69 | 5,835.95 | 7,027.99 | 4,689.48 | 6,612.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 50,070.88 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | opening + revenue - invoiced | 44,793.73 | 42,237.66 | 29,583.76 | 13,186.66 | -11,024.39 | -4,384.77 | -8,002.11 | -29,778.09 | 6,612.48 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 |
| Fees still to earn | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 344,996.67 | 307,825 | 273,240.24 | 238,429.55 | 210,061.54 | 158,600 | 102,876.92 | 56,769.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | opening + hours | 2,611.4 | 3,097.8 | 3,611.2 | 4,109 | 4,524.3 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 |
| Standard value at the rate card | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | hours x blended rate card x rate card factor | 97,233.08 | 99,420.16 | 104,938.96 | 101,750.32 | 84,887.32 | 108,086.72 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 596,316.56 | 0 |
| Value at agreed rates | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | hours x agreed rate x rate card factor | 89,454.4336 | 91,466.5472 | 96,543.8432 | 93,610.2944 | 78,096.3344 | 99,439.7824 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 548,611.2352 | 0 |
| FEE REVENUE | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | A: ledger; F: value at agreed rates x (1 - write-down) | 87,172.41 | 89,729.82 | 94,929.76 | 90,920.74 | 76,482.22 | 97,486.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 536,721.24 | 0 |
| Fees invoiced | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | A: sales ledger; F: prior month revenue (monthly in arrears) | 98,311.66 | 87,172.41 | 89,729.82 | 94,929.76 | 90,920.74 | 76,482.22 | 97,486.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 635,032.9 | 0 |
| Fees invoiced to date | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | 392,737.29 | 479,909.7 | 569,639.52 | 664,569.28 | 755,490.02 | 831,972.24 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | |
| Travel and expenses (cost) | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | A: expense claims; F: hours x cost per hour x inflation | 4,802.24 | 3,891.79 | 4,040.9 | 4,247.23 | 2,718.59 | 4,738.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 24,439.36 | 0 |
| Travel and expenses rebilled at cost (revenue) | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | cost, rebilled under the engagement letter | 4,802.24 | 3,891.79 | 4,040.9 | 4,247.23 | 2,718.59 | 4,738.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 24,439.36 | 0 |
| Expenses invoiced | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | A: sales ledger; F: prior month | 4,694.31 | 4,802.24 | 3,891.79 | 4,040.9 | 4,247.23 | 2,718.59 | 4,738.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29,133.67 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | opening + revenue - invoiced | 91,974.65 | 93,621.61 | 98,970.66 | 95,167.97 | 79,200.81 | 102,224.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 437,726.6232 | 350,529.0848 | 258,491.2225 | 169,249.9918 | 94,798.6396 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Hours to date | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | opening + hours | 644.6 | 857.3 | 1,166 | 1,383.1 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 |
| Estimated hours at completion | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | A: hours to date + estimate to complete; F: register | 1,480 | 1,480 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 |
| Percentage complete | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | hours to date / hours at completion | 43.55% | 57.93% | 74.74% | 88.66% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | hours x blended rate card x rate card factor | 43,386 | 43,943.82 | 63,777.42 | 44,852.86 | 36,547.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 232,507.64 | 0 |
| Value at agreed rates | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | hours x agreed rate | 41,148.6486 | 41,677.7027 | 60,488.5135 | 42,539.8649 | 34,662.8378 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 220,517.5676 | 0 |
| Fee revenue to date | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | A: ledger; F: fee x % complete | 126,306.76 | 167,984.46 | 216,756.41 | 257,114.74 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 |
| FEE REVENUE | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | change in revenue to date | 41,148.65 | 41,677.7 | 48,771.95 | 40,358.33 | 32,885.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 204,841.89 | 0 |
| Milestone invoicing due to date | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | fee x (30% at start + 40% at mid-point + 30% at completion) | 87,000 | 203,000 | 203,000 | 203,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 |
| Fees invoiced | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | A: sales ledger; F: tops up to the milestone due | 0 | 116,000 | 0 | 0 | 87,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 203,000 | 0 |
| Fees invoiced to date | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | 87,000 | 203,000 | 203,000 | 203,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | |
| Travel and expenses (cost) | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | A: expense claims; F: hours x cost per hour x inflation | 2,235.66 | 2,631.67 | 3,582.84 | 1,936.54 | 2,266.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12,653.04 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | opening + revenue - invoiced | 39,306.76 | -35,015.54 | 13,756.41 | 54,114.74 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 163,693.24 | 122,015.54 | 73,243.59 | 32,885.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | opening + hours | 380.1 | 504.8 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 |
| Estimated hours at completion | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | A: hours to date + estimate to complete; F: register | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 |
| Percentage complete | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | hours to date / hours at completion | 59.39% | 78.87% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | hours x blended rate card x rate card factor | 26,589.42 | 25,763.02 | 27,932.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 80,284.76 | 0 |
| Value at agreed rates | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | hours x agreed rate | 25,740 | 24,940 | 27,040 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 77,720 | 0 |
| Fee revenue to date | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | A: ledger; F: fee x % complete | 71,268.75 | 94,650 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 |
| FEE REVENUE | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | change in revenue to date | 20,988.75 | 23,381.25 | 25,350 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 69,720 | 0 |
| Milestone invoicing due to date | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | fee x (30% at start + 40% at mid-point + 30% at completion) | 84,000 | 84,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 |
| Fees invoiced | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | A: sales ledger; F: tops up to the milestone due | 48,000 | 0 | 36,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 84,000 | 0 |
| Fees invoiced to date | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | 84,000 | 84,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | |
| Travel and expenses (cost) | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | A: expense claims; F: hours x cost per hour x inflation | 939.12 | 1,153.58 | 1,097.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,189.89 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | opening + revenue - invoiced | -12,731.25 | 10,650 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 48,731.25 | 25,350 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | opening + hours | 377.8 | 574.1 | 773.7 | 960.7 | 1,117.3 | 1,314.2 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 |
| Standard value at the rate card | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | hours x blended rate card x rate card factor | 37,432.01 | 38,612.21 | 39,261.32 | 36,782.9 | 30,803.22 | 38,730.23 | 16,817.85 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 238,439.74 | 0 |
| Value at agreed rates | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | hours x agreed rate x rate card factor | 33,688.809 | 34,750.989 | 35,335.188 | 33,104.61 | 27,722.898 | 34,857.207 | 15,136.065 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 214,595.766 | 0 |
| FEE REVENUE | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | A: ledger; F: value at agreed rates x (1 - write-down) | 31,876.75 | 32,070.05 | 33,659.41 | 31,861.28 | 26,343.91 | 32,008.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 187,820.36 | 0 |
| Fees invoiced | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | A: sales ledger; F: prior month revenue (monthly in arrears) | 31,342.95 | 31,876.75 | 32,070.05 | 33,659.41 | 31,861.28 | 26,343.91 | 32,008.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 219,163.31 | 0 |
| Fees invoiced to date | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | 31,342.95 | 63,219.7 | 95,289.75 | 128,949.16 | 160,810.44 | 187,154.35 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | |
| Travel and expenses (cost) | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | A: expense claims; F: hours x cost per hour x inflation | 2,151.07 | 2,327.79 | 2,813.79 | 3,083.92 | 1,941 | 2,259.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14,576.77 | 0 |
| Travel and expenses rebilled at cost (revenue) | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | cost, rebilled under the engagement letter | 2,151.07 | 2,327.79 | 2,813.79 | 3,083.92 | 1,941 | 2,259.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14,576.77 | 0 |
| Expenses invoiced | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | A: sales ledger; F: prior month | 2,399.4 | 2,151.07 | 2,327.79 | 2,813.79 | 3,083.92 | 1,941 | 2,259.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16,976.17 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | opening + revenue - invoiced | 34,027.82 | 34,397.84 | 36,473.2 | 34,945.2 | 28,284.91 | 34,268.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 153,812.2757 | 124,265.9896 | 94,223.0008 | 66,076.5134 | 42,505.7116 | 12,869.1159 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Hours to date | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | opening + hours | 220 | 444 | 688.4 | 937.8 | 1,147.2 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 |
| Estimated hours at completion | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | A: hours to date + estimate to complete; F: register | 1,300 | 1,300 | 1,380 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 |
| Percentage complete | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | hours to date / hours at completion | 16.92% | 34.15% | 49.88% | 64.68% | 79.12% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | hours x blended rate card x rate card factor | 43,274 | 44,060.8 | 48,073.48 | 49,056.98 | 41,188.98 | 59,560.76 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 285,215 | 0 |
| Value at agreed rates | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | hours x agreed rate | 40,615.3846 | 41,353.8462 | 45,120 | 46,043.0769 | 38,658.4615 | 55,901.5385 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 267,692.3077 | 0 |
| Fee revenue to date | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | A: ledger; F: fee x % complete | 40,615.38 | 81,969.23 | 119,721.74 | 155,222.07 | 189,881.38 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 |
| FEE REVENUE | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | change in revenue to date | 40,615.38 | 41,353.85 | 37,752.51 | 35,500.33 | 34,659.31 | 50,118.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 240,000 | 0 |
| Milestone invoicing due to date | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | fee x (30% at start + 40% at mid-point + 30% at completion) | 72,000 | 72,000 | 72,000 | 168,000 | 168,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 |
| Fees invoiced | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | A: sales ledger; F: tops up to the milestone due | 72,000 | 0 | 0 | 96,000 | 0 | 72,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 240,000 | 0 |
| Fees invoiced to date | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | 72,000 | 72,000 | 72,000 | 168,000 | 168,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | |
| Travel and expenses (cost) | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | A: expense claims; F: hours x cost per hour x inflation | 3,032.46 | 2,876.73 | 3,209.29 | 1,837.95 | 2,440.35 | 3,383.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16,779.98 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | opening + revenue - invoiced | -31,384.62 | 9,969.23 | 47,721.74 | -12,777.93 | 21,881.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 199,384.62 | 158,030.77 | 120,278.26 | 84,777.93 | 50,118.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | opening + hours | 0 | 298.4 | 644 | 943.6 | 1,206.8 | 1,535 | 1,911.7 | 2,189.7 | 2,538.9499 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 |
| Standard value at the rate card | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | hours x blended rate card x rate card factor | 0 | 58,695.28 | 67,979.52 | 58,931.32 | 51,771.44 | 64,556.94 | 74,096.89 | 54,682.6 | 68,697.4488 | 66,179.7412 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 565,591.18 | 0 |
| Value at agreed rates | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | hours x agreed rate x rate card factor | 0 | 55,760.516 | 64,580.544 | 55,984.754 | 49,182.868 | 61,329.093 | 70,392.0455 | 51,948.47 | 65,262.5763 | 62,870.7542 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 537,311.621 | 0 |
| FEE REVENUE | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | A: ledger; F: value at agreed rates x (1 - write-down) | 0 | 54,401.79 | 63,303.29 | 55,130.06 | 48,134.69 | 59,456.54 | 69,476.27 | 51,562.32 | 62,400.7614 | 60,113.8225 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 523,979.5438 | 0 |
| Fees invoiced | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 0 | 54,401.79 | 63,303.29 | 55,130.06 | 48,134.69 | 59,456.54 | 69,476.27 | 51,562.32 | 62,400.7614 | 60,113.8225 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 523,979.5438 | 0 |
| Fees invoiced to date | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | 0 | 0 | 54,401.79 | 117,705.08 | 172,835.14 | 220,969.83 | 280,426.37 | 349,902.64 | 401,464.96 | 463,865.7214 | 523,979.5438 | 523,979.5438 | 523,979.5438 | 523,979.5438 | 523,979.5438 | 523,979.5438 | 523,979.5438 | 523,979.5438 | 523,979.5438 | 523,979.5438 | 523,979.5438 | 523,979.5438 | 523,979.5438 | 523,979.5438 | 523,979.5438 | 523,979.5438 | |
| Travel and expenses (cost) | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | A: expense claims; F: hours x cost per hour x inflation | 0 | 7,535.4 | 6,323.98 | 5,221.12 | 5,060.38 | 8,359.72 | 7,190.01 | 7,097.74 | 7,683.4971 | 7,401.9029 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 61,873.75 | 0 |
| Travel and expenses rebilled at cost (revenue) | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | cost, rebilled under the engagement letter | 0 | 7,535.4 | 6,323.98 | 5,221.12 | 5,060.38 | 8,359.72 | 7,190.01 | 7,097.74 | 7,683.4971 | 7,401.9029 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 61,873.75 | 0 |
| Expenses invoiced | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | A: sales ledger; F: prior month | 0 | 0 | 7,535.4 | 6,323.98 | 5,221.12 | 5,060.38 | 8,359.72 | 7,190.01 | 7,097.74 | 7,683.4971 | 7,401.9029 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 61,873.75 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | opening + revenue - invoiced | 0 | 61,937.19 | 69,627.27 | 60,351.18 | 53,195.07 | 67,816.26 | 76,666.28 | 58,660.06 | 70,084.2584 | 67,515.7254 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 513,750.0866 | 460,434.7128 | 398,686.0761 | 345,156.2973 | 298,130.1365 | 239,490.3721 | 172,185.0728 | 122,514.5838 | 60,113.8225 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Hours to date | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | opening + hours | 0 | 0 | 202.7 | 372 | 509.4 | 685 | 885.5 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 |
| Estimated hours at completion | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | A: hours to date + estimate to complete; F: register | 1,040 | 1,040 | 1,070 | 1,070 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 |
| Percentage complete | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | hours to date / hours at completion | 0% | 0% | 18.94% | 34.77% | 48.98% | 65.87% | 85.14% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | hours x blended rate card x rate card factor | 0 | 0 | 41,877.82 | 34,977.38 | 28,386.84 | 36,278.96 | 41,423.3 | 31,919.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 214,864 | 0 |
| Value at agreed rates | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | hours x agreed rate | 0 | 0 | 39,782.243 | 33,227.1028 | 26,966.3551 | 34,463.5514 | 39,350.4673 | 30,322.4299 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 204,112.1495 | 0 |
| Fee revenue to date | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | A: ledger; F: fee x % complete | 0 | 0 | 39,782.24 | 73,009.35 | 102,859.62 | 138,317.31 | 178,802.88 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 |
| FEE REVENUE | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | change in revenue to date | 0 | 0 | 39,782.24 | 33,227.11 | 29,850.27 | 35,457.69 | 40,485.57 | 31,197.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 210,000 | 0 |
| Milestone invoicing due to date | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 63,000 | 63,000 | 63,000 | 147,000 | 147,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 |
| Fees invoiced | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 63,000 | 0 | 0 | 84,000 | 0 | 63,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 210,000 | 0 |
| Fees invoiced to date | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | 0 | 0 | 63,000 | 63,000 | 63,000 | 147,000 | 147,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | |
| Travel and expenses (cost) | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 2,364.22 | 1,587.66 | 1,232.14 | 2,119.72 | 2,160.66 | 1,718.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11,182.65 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | opening + revenue - invoiced | 0 | 0 | -23,217.76 | 10,009.35 | 39,859.62 | -8,682.69 | 31,802.88 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 210,000 | 210,000 | 170,217.76 | 136,990.65 | 107,140.38 | 71,682.69 | 31,197.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | opening + hours | 0 | 0 | 183.1 | 346 | 488.1 | 680.5 | 896.7 | 1,061.2 | 1,282.9923 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 |
| Estimated hours at completion | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | A: hours to date + estimate to complete; F: register | 1,496.656 | 1,496.656 | 1,380 | 1,380 | 1,380 | 1,450 | 1,450 | 1,450 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 | 1,496.656 |
| Percentage complete | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | hours to date / hours at completion | 0% | 0% | 13.27% | 25.07% | 35.37% | 46.93% | 61.84% | 73.19% | 85.72% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | hours x blended rate card x rate card factor | 0 | 0 | 36,015.77 | 32,042.43 | 27,951.07 | 37,845.08 | 42,526.54 | 32,357.15 | 43,626.5368 | 42,027.6584 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 294,392.2352 | 0 |
| Value at agreed rates | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | hours x agreed rate x rate card factor | 0 | 0 | 33,854.8238 | 30,119.8842 | 26,274.0058 | 35,574.3752 | 39,974.9476 | 30,415.721 | 41,008.9445 | 39,505.9989 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 276,728.7011 | 0 |
| Value at agreed rates to date | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | opening + value | 0 | 0 | 33,854.8238 | 63,974.708 | 90,248.7138 | 125,823.089 | 165,798.0366 | 196,213.7576 | 237,222.7021 | 276,728.7011 | 276,728.7011 | 276,728.7011 | 276,728.7011 | 276,728.7011 | 276,728.7011 | 276,728.7011 | 276,728.7011 | 276,728.7011 | 276,728.7011 | 276,728.7011 | 276,728.7011 | 276,728.7011 | 276,728.7011 | 276,728.7011 | 276,728.7011 | 276,728.7011 |
| Fee revenue to date | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | A: ledger; F: cap x % complete once the value at completion exceeds the cap, else value at agreed rates | 0 | 0 | 33,854.82 | 63,974.7 | 90,248.71 | 122,020.69 | 160,787.59 | 190,284.14 | 222,882.2031 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 |
| FEE REVENUE | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | change in revenue to date | 0 | 0 | 33,854.82 | 30,119.88 | 26,274.01 | 31,771.98 | 38,766.9 | 29,496.55 | 32,598.0631 | 37,117.7969 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 260,000 | 0 |
| Fees invoiced | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | A: sales ledger; F: prior month value at agreed rates, up to the cap | 0 | 0 | 0 | 33,854.82 | 30,119.88 | 26,274.01 | 35,574.38 | 39,974.95 | 30,415.721 | 41,008.9445 | 22,777.2945 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 260,000 | 0 |
| Fees invoiced to date | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | 0 | 0 | 0 | 33,854.82 | 63,974.7 | 90,248.71 | 125,823.09 | 165,798.04 | 196,213.761 | 237,222.7055 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | |
| Travel and expenses (cost) | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 1,309.6 | 1,410.85 | 983.01 | 1,555.19 | 1,750.05 | 1,346.66 | 1,774.338 | 1,709.31 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11,839.008 | 0 |
| Travel and expenses rebilled at cost (revenue) | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | cost, rebilled under the engagement letter | 0 | 0 | 1,309.6 | 1,410.85 | 983.01 | 1,555.19 | 1,750.05 | 1,346.66 | 1,774.338 | 1,709.31 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11,839.008 | 0 |
| Expenses invoiced | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | A: sales ledger; F: prior month | 0 | 0 | 0 | 1,309.6 | 1,410.85 | 983.01 | 1,555.19 | 1,750.05 | 1,346.66 | 1,774.338 | 1,709.31 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11,839.008 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | opening + revenue - invoiced | 0 | 0 | 35,164.42 | 31,530.73 | 27,257.02 | 33,327.17 | 36,714.55 | 25,832.76 | 28,442.7801 | 24,486.6044 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 260,000 | 260,000 | 226,145.18 | 196,025.3 | 169,751.29 | 137,979.31 | 99,212.41 | 69,715.86 | 37,117.7969 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | opening + hours | 0 | 0 | 0 | 133.7 | 250.6 | 395.9 | 574.7 | 704.9 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 |
| Estimated hours at completion | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | A: hours to date + estimate to complete; F: register | 901.012 | 901.012 | 901.012 | 840 | 840 | 840 | 880 | 880 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 | 901.012 |
| Percentage complete | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | hours to date / hours at completion | 0% | 0% | 0% | 15.92% | 29.83% | 47.13% | 65.31% | 80.1% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | hours x blended rate card x rate card factor | 0 | 0 | 0 | 27,622.42 | 24,151.54 | 30,018.98 | 36,940.08 | 26,899.32 | 40,516.7392 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 186,149.0792 | 0 |
| Value at agreed rates | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | hours x agreed rate | 0 | 0 | 0 | 26,262.5 | 22,962.5 | 28,541.0714 | 35,121.4286 | 25,575 | 38,522 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 176,984.5 | 0 |
| Fee revenue to date | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | A: ledger; F: fee x % complete | 0 | 0 | 0 | 26,262.5 | 49,225 | 77,766.07 | 107,756.25 | 132,168.75 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 |
| FEE REVENUE | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | change in revenue to date | 0 | 0 | 0 | 26,262.5 | 22,962.5 | 28,541.07 | 29,990.18 | 24,412.5 | 32,831.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 165,000 | 0 |
| Milestone invoicing due to date | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 49,500 | 49,500 | 49,500 | 115,500 | 115,500 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 |
| Fees invoiced | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 49,500 | 0 | 0 | 66,000 | 0 | 49,500 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 165,000 | 0 |
| Fees invoiced to date | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | 0 | 0 | 0 | 49,500 | 49,500 | 49,500 | 115,500 | 115,500 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | |
| Travel and expenses (cost) | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 1,240.25 | 1,114.46 | 1,624.64 | 1,869.18 | 1,269.49 | 1,961.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9,079.14 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | opening + revenue - invoiced | 0 | 0 | 0 | -23,237.5 | -275 | 28,266.07 | -7,743.75 | 16,668.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 165,000 | 165,000 | 165,000 | 138,737.5 | 115,775 | 87,233.93 | 57,243.75 | 32,831.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | opening + hours | 0 | 0 | 0 | 0 | 350.1 | 812.4 | 1,290.9 | 1,709.2 | 2,211.2681 | 2,694.9359 | 3,173.3464 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 |
| Standard value at the rate card | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 68,864.67 | 90,934.41 | 94,120.95 | 82,279.61 | 98,756.8042 | 95,137.4448 | 94,103.3422 | 96,688.5988 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 720,885.83 | 0 |
| Value at agreed rates | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 65,421.4365 | 86,387.6895 | 89,414.9025 | 78,165.6295 | 93,818.9639 | 90,380.5726 | 89,398.1751 | 91,854.1689 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 684,841.5385 | 0 |
| FEE REVENUE | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | A: ledger; F: value at agreed rates x (1 - write-down) | 0 | 0 | 0 | 0 | 63,549.37 | 84,859.48 | 87,157 | 75,602.82 | 89,058.6196 | 85,794.6911 | 84,862.1402 | 87,193.5176 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 658,077.6386 | 0 |
| Fees invoiced | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 63,549.37 | 84,859.48 | 87,157 | 75,602.82 | 89,058.6196 | 85,794.6911 | 84,862.1402 | 87,193.5176 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 570,884.1209 | 87,193.5176 |
| Fees invoiced to date | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | 0 | 0 | 0 | 0 | 0 | 63,549.37 | 148,408.85 | 235,565.85 | 311,168.67 | 400,227.2896 | 486,021.9808 | 570,884.1209 | 658,077.6386 | 658,077.6386 | 658,077.6386 | 658,077.6386 | 658,077.6386 | 658,077.6386 | 658,077.6386 | 658,077.6386 | 658,077.6386 | 658,077.6386 | 658,077.6386 | 658,077.6386 | 570,884.1209 | 658,077.6386 | |
| Travel and expenses (cost) | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 4,916.45 | 6,841.76 | 7,114.82 | 4,682.27 | 7,028.954 | 6,771.3484 | 6,697.7468 | 6,881.7508 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 50,935.1 | 0 |
| Travel and expenses rebilled at cost (revenue) | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 4,916.45 | 6,841.76 | 7,114.82 | 4,682.27 | 7,028.954 | 6,771.3484 | 6,697.7468 | 6,881.7508 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 50,935.1 | 0 |
| Expenses invoiced | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 4,916.45 | 6,841.76 | 7,114.82 | 4,682.27 | 7,028.954 | 6,771.3484 | 6,697.7468 | 6,881.7508 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 44,053.3492 | 6,881.7508 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 68,465.82 | 91,701.24 | 94,271.82 | 80,285.09 | 96,087.5736 | 92,566.0395 | 91,559.8869 | 94,075.2684 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 94,075.2684 | 0 |
| Fees still to earn | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 650,092.8971 | 650,092.8971 | 650,092.8971 | 650,092.8971 | 587,990.9234 | 505,986.5178 | 421,108.4989 | 346,908.9686 | 257,850.3489 | 172,055.6578 | 87,193.5176 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Hours to date | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | opening + hours | 0 | 0 | 0 | 0 | 0 | 145.2 | 321.6 | 440.7 | 620.9382 | 794.5707 | 966.316 | 966.316 | 966.316 | 966.316 | 966.316 | 966.316 | 966.316 | 966.316 | 966.316 | 966.316 | 966.316 | 966.316 | 966.316 | 966.316 | 966.316 | 966.316 |
| Estimated hours at completion | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | A: hours to date + estimate to complete; F: register | 966.316 | 966.316 | 966.316 | 966.316 | 966.316 | 910 | 910 | 910 | 966.316 | 966.316 | 966.316 | 966.316 | 966.316 | 966.316 | 966.316 | 966.316 | 966.316 | 966.316 | 966.316 | 966.316 | 966.316 | 966.316 | 966.316 | 966.316 | 966.316 | 966.316 |
| Percentage complete | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 15.96% | 35.34% | 48.43% | 64.26% | 82.23% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 29,998.32 | 36,444.24 | 24,606.06 | 37,237.2042 | 35,872.4899 | 35,482.5715 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 199,640.8856 | 0 |
| Value at agreed rates | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | hours x agreed rate | 0 | 0 | 0 | 0 | 0 | 28,720.8791 | 34,892.3077 | 23,558.2418 | 35,651.5045 | 34,344.9048 | 33,971.5907 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 191,139.4286 | 0 |
| Fee revenue to date | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | A: ledger; F: fee x % complete | 0 | 0 | 0 | 0 | 0 | 28,720.88 | 63,613.19 | 87,171.43 | 115,664.9265 | 148,008.2421 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 |
| FEE REVENUE | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 28,720.88 | 34,892.31 | 23,558.24 | 28,493.4965 | 32,343.3157 | 31,991.7579 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 180,000 | 0 |
| Milestone invoicing due to date | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 0 | 0 | 54,000 | 54,000 | 54,000 | 126,000 | 126,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 |
| Fees invoiced | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 0 | 0 | 54,000 | 0 | 0 | 72,000 | 0 | 54,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 180,000 | 0 |
| Fees invoiced to date | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | 0 | 0 | 0 | 0 | 0 | 54,000 | 54,000 | 54,000 | 126,000 | 126,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | |
| Travel and expenses (cost) | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 3,066.6 | 3,050.99 | 2,516.54 | 3,604.7632 | 3,472.6515 | 3,434.9053 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19,146.45 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | -25,279.12 | 9,613.19 | 33,171.43 | -10,335.0735 | 22,008.2421 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 151,279.12 | 116,386.81 | 92,828.57 | 64,335.0735 | 31,991.7579 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 311.7 | 561.3 | 909.2352 | 1,244.4188 | 1,575.9591 | 1,916.6077 | 2,208.0717 | 2,508.644 | 2,508.644 | 2,508.644 | 2,508.644 | 2,508.644 | 2,508.644 | 2,508.644 | 2,508.644 | 2,508.644 | 2,508.644 | 2,508.644 | 1,916.6077 | 2,508.644 |
| Estimated hours at completion | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | A: hours to date + estimate to complete; F: register | 2,508.644 | 2,508.644 | 2,508.644 | 2,508.644 | 2,508.644 | 2,508.644 | 2,300 | 2,300 | 2,508.644 | 2,508.644 | 2,508.644 | 2,508.644 | 2,508.644 | 2,508.644 | 2,508.644 | 2,508.644 | 2,508.644 | 2,508.644 | 2,508.644 | 2,508.644 | 2,508.644 | 2,508.644 | 2,508.644 | 2,508.644 | 2,508.644 | 2,508.644 |
| Percentage complete | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 13.55% | 24.4% | 36.24% | 49.61% | 62.82% | 76.4% | 88.02% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 76.4% | 100% |
| Standard value at the rate card | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 61,311.39 | 49,096.32 | 68,438.8493 | 65,930.6192 | 65,213.982 | 67,005.5749 | 57,330.9732 | 59,122.5661 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 376,996.7355 | 116,453.5393 |
| Value at agreed rates | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 57,019.5927 | 45,659.5776 | 63,648.1298 | 61,315.4759 | 60,649.0033 | 62,315.1847 | 53,317.8051 | 54,983.9865 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 350,606.964 | 108,301.7916 |
| Value at agreed rates to date | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | opening + value | 0 | 0 | 0 | 0 | 0 | 0 | 57,019.5927 | 102,679.1703 | 166,327.3001 | 227,642.776 | 288,291.7793 | 350,606.964 | 403,924.7691 | 458,908.7556 | 458,908.7556 | 458,908.7556 | 458,908.7556 | 458,908.7556 | 458,908.7556 | 458,908.7556 | 458,908.7556 | 458,908.7556 | 458,908.7556 | 458,908.7556 | 350,606.964 | 458,908.7556 |
| Fee revenue to date | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | A: ledger; F: cap x % complete once the value at completion exceeds the cap, else value at agreed rates | 0 | 0 | 0 | 0 | 0 | 0 | 57,019.59 | 102,679.17 | 155,849.5849 | 213,302.5193 | 270,130.9652 | 328,520.6322 | 378,479.7056 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 328,520.6322 | 430,000 |
| FEE REVENUE | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 57,019.59 | 45,659.58 | 53,170.4149 | 57,452.9344 | 56,828.446 | 58,389.667 | 49,959.0734 | 51,520.2944 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 328,520.6322 | 101,479.3678 |
| Fees invoiced | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | A: sales ledger; F: prior month value at agreed rates, up to the cap | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 57,019.59 | 45,659.5776 | 63,648.1298 | 61,315.4759 | 60,649.0033 | 62,315.1847 | 53,317.8051 | 26,075.2336 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 288,291.7766 | 141,708.2234 |
| Fees invoiced to date | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 57,019.59 | 102,679.1676 | 166,327.2974 | 227,642.7733 | 288,291.7766 | 350,606.9613 | 403,924.7664 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 288,291.7766 | 430,000 | |
| Travel and expenses (cost) | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 3,099.03 | 2,367.11 | 3,479.3518 | 3,351.8363 | 3,315.4033 | 3,406.4858 | 3,002.0794 | 3,095.8944 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19,019.217 | 6,097.9738 |
| Travel and expenses rebilled at cost (revenue) | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 3,099.03 | 2,367.11 | 3,479.3518 | 3,351.8363 | 3,315.4033 | 3,406.4858 | 3,002.0794 | 3,095.8944 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19,019.217 | 6,097.9738 |
| Expenses invoiced | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,099.03 | 2,367.11 | 3,479.3518 | 3,351.8363 | 3,315.4033 | 3,406.4858 | 3,002.0794 | 3,095.8944 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15,612.7313 | 9,504.4596 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 60,118.62 | 48,026.69 | 56,649.7691 | 50,327.0581 | 45,803.5952 | 43,635.3414 | 30,874.8237 | 29,171.128 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | 43,635.3414 | -0 |
| Fees still to earn | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 372,980.41 | 327,320.83 | 274,150.4151 | 216,697.4807 | 159,869.0348 | 101,479.3678 | 51,520.2944 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 101,479.3678 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 155.1 | 286.5 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 |
| Estimated hours at completion | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | A: hours to date + estimate to complete; F: register | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 440 | 470 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 | 492.02 |
| Percentage complete | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 35.25% | 60.96% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 32,043.66 | 27,147.24 | 42,460.432 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 101,651.332 | 0 |
| Value at agreed rates | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | hours x agreed rate | 0 | 0 | 0 | 0 | 0 | 0 | 31,725 | 26,877.2727 | 42,038.1818 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 100,640.4545 | 0 |
| Fee revenue to date | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | A: ledger; F: fee x % complete | 0 | 0 | 0 | 0 | 0 | 0 | 31,725 | 54,861.7 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 |
| FEE REVENUE | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 31,725 | 23,136.7 | 35,138.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 90,000 | 0 |
| Milestone invoicing due to date | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 0 | 0 | 0 | 27,000 | 63,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 |
| Fees invoiced | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 0 | 0 | 0 | 27,000 | 36,000 | 27,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 90,000 | 0 |
| Fees invoiced to date | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | 0 | 0 | 0 | 0 | 0 | 0 | 27,000 | 63,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | |
| Travel and expenses (cost) | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 1,071.25 | 1,155.42 | 1,644.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,870.83 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 4,725 | -8,138.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 58,275 | 35,138.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 138.3 | 333.2239 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 |
| Estimated hours at completion | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | A: hours to date + estimate to complete; F: register | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 480 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 | 521.004 |
| Percentage complete | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 28.81% | 63.96% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,572.78 | 40,271.2786 | 38,795.3678 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 107,639.4264 | 0 |
| Value at agreed rates | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | hours x agreed rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 27,371.875 | 38,578.6893 | 37,164.8107 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 103,115.375 | 0 |
| Fee revenue to date | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | A: ledger; F: fee x % complete | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 27,371.88 | 60,760.1302 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 |
| FEE REVENUE | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 27,371.88 | 33,388.2502 | 34,239.8698 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 95,000 | 0 |
| Milestone invoicing due to date | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,500 | 66,500 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 |
| Fees invoiced | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,500 | 38,000 | 28,500 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 95,000 | 0 |
| Fees invoiced to date | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,500 | 66,500 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | |
| Travel and expenses (cost) | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,490.37 | 2,339.0868 | 2,253.3612 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,082.818 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -1,128.12 | -5,739.8698 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 67,628.12 | 34,239.8698 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | opening + hours | 356.3 | 713.7 | 1,132.9 | 1,465.8 | 1,773.3 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 |
| Standard value at the rate card | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | hours x blended rate card x rate card factor | 70,084.21 | 70,300.58 | 82,456.64 | 65,481.43 | 60,485.25 | 80,627.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 429,435.44 | 0 |
| Value at agreed rates | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | hours x agreed rate x rate card factor | 65,879.1574 | 66,082.5452 | 77,509.2416 | 61,552.5442 | 56,856.135 | 75,789.6902 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 403,669.3136 | 0 |
| FEE REVENUE | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | A: ledger; F: value at agreed rates x (1 - write-down) | 65,007.64 | 63,221.56 | 75,138.31 | 60,479.27 | 55,924.92 | 73,288.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 393,059.74 | 0 |
| Fees invoiced | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 65,007.64 | 63,221.56 | 75,138.31 | 60,479.27 | 55,924.92 | 73,288.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 393,059.74 | 0 |
| Fees invoiced to date | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | 0 | 65,007.64 | 128,229.2 | 203,367.51 | 263,846.78 | 319,771.7 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | |
| Travel and expenses (cost) | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | A: expense claims; F: hours x cost per hour x inflation | 4,394.13 | 4,403.39 | 5,031.14 | 3,602.11 | 3,669.61 | 5,166.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 26,266.39 | 0 |
| Travel and expenses rebilled at cost (revenue) | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | cost, rebilled under the engagement letter | 4,394.13 | 4,403.39 | 5,031.14 | 3,602.11 | 3,669.61 | 5,166.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 26,266.39 | 0 |
| Expenses invoiced | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | A: sales ledger; F: prior month | 0 | 4,394.13 | 4,403.39 | 5,031.14 | 3,602.11 | 3,669.61 | 5,166.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 26,266.39 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | opening + revenue - invoiced | 69,401.77 | 67,624.95 | 80,169.45 | 64,081.38 | 59,594.53 | 78,454.05 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 320,467.3197 | 257,773.6747 | 184,239.3266 | 125,843.3714 | 71,902.9801 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Hours to date | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 349.0065 | 694.2194 | 1,048.9161 | 1,352.4 | 1,665.3677 | 2,001.0968 | 2,352 | 2,352 | 2,352 | 2,352 | 2,352 | 2,352 | 2,352 | 2,352 | 2,352 | 1,048.9161 | 2,352 |
| Estimated hours at completion | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | A: hours to date + estimate to complete; F: register | 2,352 | 2,352 | 2,352 | 2,352 | 2,352 | 2,352 | 2,352 | 2,352 | 2,352 | 2,352 | 2,352 | 2,352 | 2,352 | 2,352 | 2,352 | 2,352 | 2,352 | 2,352 | 2,352 | 2,352 | 2,352 | 2,352 | 2,352 | 2,352 | 2,352 | 2,352 |
| Percentage complete | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 14.84% | 29.52% | 44.6% | 57.5% | 70.81% | 85.08% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 44.6% | 100% |
| Standard value at the rate card | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 68,649.569 | 67,903.3781 | 69,768.8555 | 59,695.2774 | 61,560.7548 | 66,037.9006 | 69,022.6645 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 206,321.8026 | 256,316.5974 |
| Value at agreed rates | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 64,530.5949 | 63,829.1754 | 65,582.7242 | 56,113.5608 | 57,867.1095 | 62,075.6266 | 64,881.3046 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 193,942.4944 | 240,937.6016 |
| Value at agreed rates to date | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | opening + value | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 64,530.5949 | 128,359.7703 | 193,942.4944 | 250,056.0552 | 307,923.1647 | 369,998.7914 | 434,880.096 | 434,880.096 | 434,880.096 | 434,880.096 | 434,880.096 | 434,880.096 | 434,880.096 | 434,880.096 | 434,880.096 | 193,942.4944 | 434,880.096 |
| Fee revenue to date | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | A: ledger; F: cap x % complete once the value at completion exceeds the cap, else value at agreed rates | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 59,354.8387 | 118,064.5161 | 178,387.0968 | 230,000 | 283,225.8065 | 340,322.5806 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 178,387.0968 | 400,000 |
| FEE REVENUE | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 59,354.8387 | 58,709.6774 | 60,322.5806 | 51,612.9032 | 53,225.8065 | 57,096.7742 | 59,677.4194 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 178,387.0968 | 221,612.9032 |
| Fees invoiced | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | A: sales ledger; F: prior month value at agreed rates, up to the cap | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 64,530.5949 | 63,829.1754 | 65,582.7242 | 56,113.5608 | 57,867.1095 | 62,075.6266 | 30,001.2086 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 128,359.7703 | 271,640.2297 |
| Fees invoiced to date | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 64,530.5949 | 128,359.7703 | 193,942.4944 | 250,056.0552 | 307,923.1647 | 369,998.7914 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 128,359.7703 | 400,000 | |
| Travel and expenses (cost) | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,235.0968 | 5,178.1935 | 5,320.4516 | 4,688.8258 | 4,835.3516 | 5,187.0135 | 5,421.4548 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15,733.7419 | 20,132.6458 |
| Travel and expenses rebilled at cost (revenue) | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,235.0968 | 5,178.1935 | 5,320.4516 | 4,688.8258 | 4,835.3516 | 5,187.0135 | 5,421.4548 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15,733.7419 | 20,132.6458 |
| Expenses invoiced | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,235.0968 | 5,178.1935 | 5,320.4516 | 4,688.8258 | 4,835.3516 | 5,187.0135 | 5,421.4548 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10,413.2903 | 25,453.0974 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 64,589.9355 | 58,712.1148 | 55,347.7781 | 40,746.3314 | 38,005.1029 | 37,586.4294 | 35,422.6635 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 55,347.7781 | 0 |
| Fees still to earn | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 340,645.1613 | 281,935.4839 | 221,612.9032 | 170,000 | 116,774.1935 | 59,677.4194 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 221,612.9032 | 0 |
| Hours to date | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 362.2445 | 720.5517 | 1,088.7024 | 1,403.6976 | 1,728.5365 | 2,077 | 2,077 | 2,077 | 2,077 | 2,077 | 2,077 | 2,077 | 2,077 | 2,077 | 2,077 | 1,088.7024 | 2,077 |
| Standard value at the rate card | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 71,253.5029 | 70,479.0083 | 72,415.2448 | 61,959.5678 | 63,895.8043 | 68,542.7718 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 214,147.7561 | 194,398.1439 |
| Value at agreed rates | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 66,978.2928 | 66,250.2678 | 68,070.3301 | 58,241.9937 | 60,062.056 | 64,430.2055 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 201,298.8907 | 182,734.2553 |
| FEE REVENUE | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | A: ledger; F: value at agreed rates x (1 - write-down) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 63,294.4867 | 62,606.5031 | 64,326.462 | 55,038.6841 | 56,758.6429 | 60,886.5442 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 190,227.4518 | 172,683.8712 |
| Fees invoiced | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 63,294.4867 | 62,606.5031 | 64,326.462 | 55,038.6841 | 56,758.6429 | 60,886.5442 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 125,900.9898 | 237,010.3332 |
| Fees invoiced to date | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 63,294.4867 | 125,900.9898 | 190,227.4518 | 245,266.1358 | 302,024.7787 | 362,911.323 | 362,911.323 | 362,911.323 | 362,911.323 | 362,911.323 | 362,911.323 | 362,911.323 | 362,911.323 | 362,911.323 | 125,900.9898 | 362,911.323 | |
| Travel and expenses (cost) | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,622.4455 | 3,583.0711 | 3,681.5071 | 3,244.4512 | 3,345.8403 | 3,589.1741 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10,887.0237 | 10,179.4656 |
| Travel and expenses rebilled at cost (revenue) | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,622.4455 | 3,583.0711 | 3,681.5071 | 3,244.4512 | 3,345.8403 | 3,589.1741 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10,887.0237 | 10,179.4656 |
| Expenses invoiced | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,622.4455 | 3,583.0711 | 3,681.5071 | 3,244.4512 | 3,345.8403 | 3,589.1741 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7,205.5166 | 13,860.9727 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 66,916.9322 | 66,189.5742 | 68,007.9691 | 58,283.1352 | 60,104.4832 | 64,475.7184 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 68,007.9691 | 0 |
| Fees still to earn | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 362,911.323 | 362,911.323 | 362,911.323 | 362,911.323 | 362,911.323 | 362,911.323 | 362,911.323 | 362,911.323 | 362,911.323 | 299,616.8363 | 237,010.3332 | 172,683.8712 | 117,645.1872 | 60,886.5442 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 172,683.8712 | 0 |
| Hours to date | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 202.6651 | 410.898 | 589.0651 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 410.898 | 772.8 |
| Estimated hours at completion | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | A: hours to date + estimate to complete; F: register | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 | 772.8 |
| Percentage complete | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 26.22% | 53.17% | 76.22% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 53.17% | 100% |
| Standard value at the rate card | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 41,870.6158 | 43,020.9074 | 36,809.3326 | 37,959.6242 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 84,891.5232 | 74,768.9568 |
| Value at agreed rates | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | hours x agreed rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 41,120.4611 | 42,250.1441 | 36,149.8559 | 37,279.5389 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 83,370.6052 | 73,429.3948 |
| Fee revenue to date | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | A: ledger; F: fee x % complete | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,714.6974 | 74,438.0403 | 106,714.6974 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 74,438.0403 | 140,000 |
| FEE REVENUE | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,714.6974 | 37,723.3429 | 32,276.6571 | 33,285.3026 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 74,438.0403 | 65,561.9597 |
| Milestone invoicing due to date | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42,000 | 42,000 | 98,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 42,000 | 140,000 |
| Fees invoiced | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42,000 | 0 | 56,000 | 42,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42,000 | 98,000 |
| Fees invoiced to date | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42,000 | 42,000 | 98,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 42,000 | 140,000 | |
| Travel and expenses (cost) | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,621.321 | 1,665.8628 | 1,468.0973 | 1,513.9753 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,287.1839 | 2,982.0726 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -5,285.3026 | 32,438.0403 | 8,714.6974 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 32,438.0403 | 0 |
| Fees still to earn | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 103,285.3026 | 65,561.9597 | 33,285.3026 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 65,561.9597 | 0 |
| Hours to date | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 238.9051 | 484.3735 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 484.3735 | 694.4 |
| Estimated hours at completion | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | A: hours to date + estimate to complete; F: register | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 | 694.4 |
| Percentage complete | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 34.4% | 69.75% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 69.75% | 100% |
| Standard value at the rate card | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 49,357.7945 | 50,713.7778 | 43,391.4677 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 100,071.5723 | 43,391.4677 |
| Value at agreed rates | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | hours x agreed rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 46,239.6975 | 47,510.0189 | 40,650.2836 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 93,749.7164 | 40,650.2836 |
| Fee revenue to date | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | A: ledger; F: fee x % complete | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 41,285.4442 | 83,705.104 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 83,705.104 | 120,000 |
| FEE REVENUE | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 41,285.4442 | 42,419.6597 | 36,294.896 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 83,705.104 | 36,294.896 |
| Milestone invoicing due to date | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,000 | 84,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 84,000 | 120,000 |
| Fees invoiced | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,000 | 48,000 | 36,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 84,000 | 36,000 |
| Fees invoiced to date | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,000 | 84,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 84,000 | 120,000 | |
| Travel and expenses (cost) | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,389.051 | 2,454.6843 | 2,163.2726 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,843.7353 | 2,163.2726 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,285.4442 | -294.896 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -294.896 | 0 |
| Fees still to earn | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 78,714.5558 | 36,294.896 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,294.896 | 0 |
| Hours to date | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 244.666 | 454.0059 | 669.8877 | 901.47 | 1,143.5192 | 1,328 | 1,328 | 1,328 | 1,328 | 1,328 | 1,328 | 1,328 | 1,328 | 244.666 | 1,328 |
| Standard value at the rate card | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 48,125.8041 | 41,177.1586 | 42,463.9448 | 45,552.2317 | 47,611.0897 | 36,287.371 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 48,125.8041 | 213,091.7959 |
| Value at agreed rates | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 44,756.9978 | 38,294.7575 | 39,491.4687 | 42,363.5755 | 44,278.3134 | 33,747.2551 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 44,756.9978 | 198,175.3702 |
| FEE REVENUE | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | A: ledger; F: value at agreed rates x (1 - write-down) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42,742.9329 | 36,571.4934 | 37,714.3526 | 40,457.2146 | 42,285.7893 | 32,228.6286 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42,742.9329 | 189,257.4785 |
| Fees invoiced | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42,742.9329 | 36,571.4934 | 37,714.3526 | 40,457.2146 | 42,285.7893 | 32,228.6286 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 232,000.4114 |
| Fees invoiced to date | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42,742.9329 | 79,314.4264 | 117,028.779 | 157,485.9936 | 199,771.7829 | 232,000.4114 | 232,000.4114 | 232,000.4114 | 232,000.4114 | 232,000.4114 | 232,000.4114 | 232,000.4114 | 0 | 232,000.4114 | |
| Travel and expenses (cost) | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,201.9941 | 1,940.5809 | 2,001.224 | 2,146.7676 | 2,243.7967 | 1,710.1369 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,201.9941 | 10,042.5061 |
| Travel and expenses rebilled at cost (revenue) | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,201.9941 | 1,940.5809 | 2,001.224 | 2,146.7676 | 2,243.7967 | 1,710.1369 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,201.9941 | 10,042.5061 |
| Expenses invoiced | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,201.9941 | 1,940.5809 | 2,001.224 | 2,146.7676 | 2,243.7967 | 1,710.1369 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12,244.5002 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 44,944.927 | 38,512.0743 | 39,715.5766 | 42,603.9822 | 44,529.5859 | 33,938.7655 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 44,944.927 | 0 |
| Fees still to earn | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 232,000.4114 | 232,000.4114 | 232,000.4114 | 232,000.4114 | 232,000.4114 | 232,000.4114 | 232,000.4114 | 232,000.4114 | 232,000.4114 | 232,000.4114 | 232,000.4114 | 189,257.4785 | 152,685.9851 | 114,971.6325 | 74,514.4179 | 32,228.6286 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 189,257.4785 | 0 |
| Hours to date | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 190.2323 | 378.3968 | 571.7306 | 737.15 | 907.7387 | 1,090.7339 | 1,282 | 1,282 | 1,282 | 1,282 | 1,282 | 1,282 | 1,282 | 1,282 | 1,282 | 571.7306 | 1,282 |
| Standard value at the rate card | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 37,418.6852 | 37,011.9603 | 38,028.7724 | 32,537.9871 | 33,554.7992 | 35,995.1482 | 37,622.0476 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 112,459.4179 | 139,709.9821 |
| Value at agreed rates | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 34,425.1903 | 34,051.0035 | 34,986.4706 | 29,934.9481 | 30,870.4153 | 33,115.5364 | 34,612.2838 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 103,462.6645 | 128,533.1835 |
| FEE REVENUE | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | A: ledger; F: value at agreed rates x (1 - write-down) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 32,531.8049 | 32,178.1983 | 33,062.2147 | 28,288.526 | 29,172.5424 | 31,294.1819 | 32,708.6082 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 97,772.2179 | 121,463.8584 |
| Fees invoiced | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 32,531.8049 | 32,178.1983 | 33,062.2147 | 28,288.526 | 29,172.5424 | 31,294.1819 | 32,708.6082 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 64,710.0032 | 154,526.0732 |
| Fees invoiced to date | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 32,531.8049 | 64,710.0032 | 97,772.2179 | 126,060.7439 | 155,233.2863 | 186,527.4682 | 219,236.0764 | 219,236.0764 | 219,236.0764 | 219,236.0764 | 219,236.0764 | 219,236.0764 | 219,236.0764 | 219,236.0764 | 64,710.0032 | 219,236.0764 | |
| Travel and expenses (cost) | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,902.3226 | 1,881.6452 | 1,933.3387 | 1,703.8194 | 1,757.0637 | 1,884.8502 | 1,970.0411 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,717.3065 | 7,315.7744 |
| Travel and expenses rebilled at cost (revenue) | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,902.3226 | 1,881.6452 | 1,933.3387 | 1,703.8194 | 1,757.0637 | 1,884.8502 | 1,970.0411 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,717.3065 | 7,315.7744 |
| Expenses invoiced | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,902.3226 | 1,881.6452 | 1,933.3387 | 1,703.8194 | 1,757.0637 | 1,884.8502 | 1,970.0411 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,783.9677 | 9,249.1131 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 34,434.1275 | 34,059.8435 | 34,995.5535 | 29,992.3453 | 30,929.6061 | 33,179.032 | 34,678.6493 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 34,995.5535 | 0 |
| Fees still to earn | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 219,236.0764 | 219,236.0764 | 219,236.0764 | 219,236.0764 | 219,236.0764 | 219,236.0764 | 219,236.0764 | 219,236.0764 | 219,236.0764 | 186,704.2715 | 154,526.0732 | 121,463.8584 | 93,175.3325 | 64,002.79 | 32,708.6082 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 121,463.8584 | 0 |
| Hours to date | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 216.0638 | 508.746 | 792.2339 | 1,040.4774 | 1,333.1596 | 1,599.7915 | 1,878.6824 | 2,180.5587 | 0 | 2,180.5587 |
| Standard value at the rate card | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 44,163.44 | 59,824.2343 | 57,944.939 | 50,740.9736 | 59,824.2343 | 54,499.5643 | 57,005.2914 | 61,703.5297 | 0 | 445,706.2066 |
| Value at agreed rates | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40,630.3648 | 55,038.2956 | 53,309.3439 | 46,681.6957 | 55,038.2956 | 50,139.5991 | 52,444.868 | 56,767.2473 | 0 | 410,049.7101 |
| FEE REVENUE | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | A: ledger; F: value at agreed rates x (1 - write-down) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 38,395.6947 | 52,011.1893 | 50,377.33 | 44,114.2025 | 52,011.1893 | 47,381.9212 | 49,560.4003 | 53,645.0487 | 0 | 387,496.976 |
| Fees invoiced | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 38,395.6947 | 52,011.1893 | 50,377.33 | 44,114.2025 | 52,011.1893 | 47,381.9212 | 49,560.4003 | 0 | 333,851.9273 |
| Fees invoiced to date | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 38,395.6947 | 90,406.8841 | 140,784.2141 | 184,898.4165 | 236,909.6059 | 284,291.527 | 333,851.9273 | 0 | 333,851.9273 | |
| Travel and expenses (cost) | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,448.0028 | 3,316.0889 | 3,211.9186 | 2,812.599 | 3,316.0889 | 3,020.9396 | 3,159.8334 | 3,420.2593 | 0 | 24,705.7305 |
| Travel and expenses rebilled at cost (revenue) | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,448.0028 | 3,316.0889 | 3,211.9186 | 2,812.599 | 3,316.0889 | 3,020.9396 | 3,159.8334 | 3,420.2593 | 0 | 24,705.7305 |
| Expenses invoiced | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,448.0028 | 3,316.0889 | 3,211.9186 | 2,812.599 | 3,316.0889 | 3,020.9396 | 3,159.8334 | 0 | 21,285.4713 |
| Contract position (+ unbilled work / - invoiced ahead) | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40,843.6976 | 55,327.2783 | 53,589.2486 | 46,926.8014 | 55,327.2783 | 50,402.8608 | 52,720.2337 | 57,065.3079 | 0 | 57,065.3079 |
| Fees still to earn (probability-weighted) | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 435,378.132 | 435,378.132 | 435,378.132 | 435,378.132 | 435,378.132 | 435,378.132 | 435,378.132 | 435,378.132 | 435,378.132 | 435,378.132 | 435,378.132 | 435,378.132 | 435,378.132 | 435,378.132 | 435,378.132 | 435,378.132 | 396,982.4373 | 344,971.2479 | 294,593.9179 | 250,479.7155 | 198,468.5261 | 151,086.605 | 101,526.2047 | 47,881.156 | 435,378.132 | 47,881.156 |
| Hours to date | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 84.6951 | 175.5498 | 270.511 | 342.8868 | 440.9278 | 535.889 | 619.0442 | 717.0852 | 806.4 | 806.4 | 806.4 | 0 | 806.4 |
| Estimated hours at completion | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: hours to date + estimate to complete; F: register | 806.4 | 806.4 | 806.4 | 806.4 | 806.4 | 806.4 | 806.4 | 806.4 | 806.4 | 806.4 | 806.4 | 806.4 | 806.4 | 806.4 | 806.4 | 806.4 | 806.4 | 806.4 | 806.4 | 806.4 | 806.4 | 806.4 | 806.4 | 806.4 | 806.4 | 806.4 |
| Percentage complete | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 10.5% | 21.77% | 33.55% | 42.52% | 54.68% | 66.45% | 76.77% | 88.92% | 100% | 100% | 100% | 0% | 100% |
| Standard value at the rate card | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16,659.5259 | 17,871.1278 | 18,678.8624 | 14,236.3221 | 19,284.6633 | 18,678.8624 | 16,356.6254 | 19,284.6633 | 17,568.2273 | 0 | 0 | 0 | 158,618.88 |
| Value at agreed rates | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15,326.7638 | 16,441.4376 | 17,184.5534 | 13,097.4164 | 17,741.8903 | 17,184.5534 | 15,048.0954 | 17,741.8903 | 16,162.7691 | 0 | 0 | 0 | 145,929.3696 |
| Value at agreed rates to date | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | opening + value | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15,326.7638 | 31,768.2014 | 48,952.7548 | 62,050.1712 | 79,792.0614 | 96,976.6148 | 112,024.7102 | 129,766.6005 | 145,929.3696 | 145,929.3696 | 145,929.3696 | 0 | 145,929.3696 |
| Fee revenue to date | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: ledger; F: cap x % complete once the value at completion exceeds the cap, else value at agreed rates | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13,443.6665 | 27,865.0541 | 42,938.2559 | 54,426.4799 | 69,988.5423 | 85,061.7441 | 98,260.9803 | 113,823.0426 | 128,000 | 128,000 | 128,000 | 0 | 128,000 |
| FEE REVENUE | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13,443.6665 | 14,421.3877 | 15,073.2018 | 11,488.2241 | 15,562.0624 | 15,073.2018 | 13,199.2362 | 15,562.0624 | 14,176.9574 | 0 | 0 | 0 | 128,000 |
| Fees invoiced | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: sales ledger; F: prior month value at agreed rates, up to the cap | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15,326.7638 | 16,441.4376 | 17,184.5534 | 13,097.4164 | 17,741.8903 | 17,184.5534 | 15,048.0954 | 15,975.2898 | 0 | 0 | 0 | 128,000 |
| Fees invoiced to date | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15,326.7638 | 31,768.2014 | 48,952.7548 | 62,050.1712 | 79,792.0614 | 96,976.6148 | 112,024.7102 | 128,000 | 128,000 | 128,000 | 0 | 128,000 | |
| Travel and expenses (cost) | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,395.7752 | 1,497.2862 | 1,564.9601 | 1,192.7534 | 1,615.7156 | 1,564.9601 | 1,370.3975 | 1,615.7156 | 1,471.9084 | 0 | 0 | 0 | 13,289.472 |
| Travel and expenses rebilled at cost (revenue) | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,395.7752 | 1,497.2862 | 1,564.9601 | 1,192.7534 | 1,615.7156 | 1,564.9601 | 1,370.3975 | 1,615.7156 | 1,471.9084 | 0 | 0 | 0 | 13,289.472 |
| Expenses invoiced | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,395.7752 | 1,497.2862 | 1,564.9601 | 1,192.7534 | 1,615.7156 | 1,564.9601 | 1,370.3975 | 1,615.7156 | 1,471.9084 | 0 | 0 | 13,289.472 |
| Contract position (+ unbilled work / - invoiced ahead) | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14,839.4417 | 14,035.5764 | 12,735.0146 | 6,666.4785 | 9,554.0867 | 6,834.6428 | 2,654.763 | 3,414.048 | 1,471.9084 | 0 | 0 | 0 | 0 |
| Fees still to earn (probability-weighted) | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 128,000 | 128,000 | 128,000 | 128,000 | 128,000 | 128,000 | 128,000 | 128,000 | 128,000 | 128,000 | 128,000 | 128,000 | 128,000 | 114,556.3335 | 100,134.9459 | 85,061.7441 | 73,573.5201 | 58,011.4577 | 42,938.2559 | 29,739.0197 | 14,176.9574 | 0 | 0 | 0 | 128,000 | 0 |
| Hours to date | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 90.7738 | 184.3843 | 284.8028 | 389.76 | 389.76 | 389.76 | 389.76 | 389.76 | 389.76 | 389.76 | 389.76 | 389.76 | 0 | 389.76 |
| Estimated hours at completion | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: hours to date + estimate to complete; F: register | 389.76 | 389.76 | 389.76 | 389.76 | 389.76 | 389.76 | 389.76 | 389.76 | 389.76 | 389.76 | 389.76 | 389.76 | 389.76 | 389.76 | 389.76 | 389.76 | 389.76 | 389.76 | 389.76 | 389.76 | 389.76 | 389.76 | 389.76 | 389.76 | 389.76 | 389.76 |
| Percentage complete | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 23.29% | 47.31% | 73.07% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 0% | 100% |
| Standard value at the rate card | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18,753.8669 | 19,339.9252 | 20,746.4653 | 21,684.1586 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 80,524.416 |
| Value at agreed rates | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | hours x agreed rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18,259.0975 | 18,829.6943 | 20,199.1266 | 21,112.0815 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 78,400 |
| Fee revenue to date | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: ledger; F: fee x % complete | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16,302.7656 | 33,114.9927 | 51,149.9272 | 70,000 | 70,000 | 70,000 | 70,000 | 70,000 | 70,000 | 70,000 | 70,000 | 70,000 | 0 | 70,000 |
| FEE REVENUE | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16,302.7656 | 16,812.2271 | 18,034.9345 | 18,850.0728 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 70,000 |
| Milestone invoicing due to date | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 21,000 | 21,000 | 49,000 | 70,000 | 70,000 | 70,000 | 70,000 | 70,000 | 70,000 | 70,000 | 70,000 | 70,000 | 0 | 70,000 |
| Fees invoiced | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 21,000 | 0 | 28,000 | 21,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 70,000 |
| Fees invoiced to date | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 21,000 | 21,000 | 49,000 | 70,000 | 70,000 | 70,000 | 70,000 | 70,000 | 70,000 | 70,000 | 70,000 | 70,000 | 0 | 70,000 | |
| Travel and expenses (cost) | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 841.4731 | 867.7692 | 930.8796 | 972.9533 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,613.0752 |
| Contract position (+ unbilled work / - invoiced ahead) | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -4,697.2344 | 12,114.9927 | 2,149.9272 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn (probability-weighted) | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 70,000 | 70,000 | 70,000 | 70,000 | 70,000 | 70,000 | 70,000 | 70,000 | 70,000 | 70,000 | 70,000 | 70,000 | 53,697.2344 | 36,885.0073 | 18,850.0728 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 70,000 | 0 |
| Hours to date | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 114.9254 | 238.209 | 367.0647 | 465.2736 | 598.3085 | 727.1642 | 840 | 840 | 840 | 840 | 840 | 0 | 840 |
| Standard value at the rate card | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 22,605.8209 | 24,249.8806 | 25,345.9204 | 19,317.7015 | 26,167.9502 | 25,345.9204 | 22,194.806 | 0 | 0 | 0 | 0 | 0 | 165,228 |
| Value at agreed rates | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 21,475.5299 | 23,037.3866 | 24,078.6244 | 18,351.8164 | 24,859.5527 | 24,078.6244 | 21,085.0657 | 0 | 0 | 0 | 0 | 0 | 156,966.6 |
| FEE REVENUE | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | A: ledger; F: value at agreed rates x (1 - write-down) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20,294.3757 | 21,770.3303 | 22,754.3 | 17,342.4665 | 23,492.2773 | 22,754.3 | 19,925.3871 | 0 | 0 | 0 | 0 | 0 | 148,333.437 |
| Fees invoiced | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20,294.3757 | 21,770.3303 | 22,754.3 | 17,342.4665 | 23,492.2773 | 22,754.3 | 19,925.3871 | 0 | 0 | 0 | 0 | 148,333.437 |
| Fees invoiced to date | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20,294.3757 | 42,064.706 | 64,819.0061 | 82,161.4726 | 105,653.7499 | 128,408.0499 | 148,333.437 | 148,333.437 | 148,333.437 | 148,333.437 | 0 | 148,333.437 | |
| Travel and expenses (cost) | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,367.4627 | 2,539.6418 | 2,654.4279 | 2,023.1045 | 2,740.5174 | 2,654.4279 | 2,324.4179 | 0 | 0 | 0 | 0 | 0 | 17,304 |
| Travel and expenses rebilled at cost (revenue) | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,367.4627 | 2,539.6418 | 2,654.4279 | 2,023.1045 | 2,740.5174 | 2,654.4279 | 2,324.4179 | 0 | 0 | 0 | 0 | 0 | 17,304 |
| Expenses invoiced | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,367.4627 | 2,539.6418 | 2,654.4279 | 2,023.1045 | 2,740.5174 | 2,654.4279 | 2,324.4179 | 0 | 0 | 0 | 0 | 17,304 |
| Contract position (+ unbilled work / - invoiced ahead) | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 22,661.8384 | 24,309.9721 | 25,408.7279 | 19,365.571 | 26,232.7947 | 25,408.7279 | 22,249.805 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn (probability-weighted) | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 148,333.437 | 148,333.437 | 148,333.437 | 148,333.437 | 148,333.437 | 148,333.437 | 148,333.437 | 148,333.437 | 148,333.437 | 148,333.437 | 148,333.437 | 148,333.437 | 148,333.437 | 128,039.0613 | 106,268.731 | 83,514.4309 | 66,171.9644 | 42,679.6871 | 19,925.3871 | 0 | 0 | 0 | 0 | 0 | 148,333.437 | 0 |
| Hours to date | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42.276 | 86.4627 | 120.1402 | 165.76 | 165.76 | 165.76 | 165.76 | 165.76 | 165.76 | 165.76 | 0 | 165.76 |
| Estimated hours at completion | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | A: hours to date + estimate to complete; F: register | 165.76 | 165.76 | 165.76 | 165.76 | 165.76 | 165.76 | 165.76 | 165.76 | 165.76 | 165.76 | 165.76 | 165.76 | 165.76 | 165.76 | 165.76 | 165.76 | 165.76 | 165.76 | 165.76 | 165.76 | 165.76 | 165.76 | 165.76 | 165.76 | 165.76 | 165.76 |
| Percentage complete | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 25.5% | 52.16% | 72.48% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 0% | 100% |
| Standard value at the rate card | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8,734.2145 | 9,128.9812 | 6,957.7641 | 9,425.0563 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 34,246.016 |
| Value at agreed rates | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | hours x agreed rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8,569.4524 | 8,956.7723 | 6,826.513 | 9,247.2622 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 33,600 |
| Fee revenue to date | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | A: ledger; F: fee x % complete | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7,651.2968 | 15,648.415 | 21,743.5159 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 0 | 30,000 |
| FEE REVENUE | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7,651.2968 | 7,997.1182 | 6,095.1009 | 8,256.4841 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 30,000 |
| Milestone invoicing due to date | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9,000 | 9,000 | 21,000 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 0 | 30,000 |
| Fees invoiced | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9,000 | 0 | 12,000 | 9,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 30,000 |
| Fees invoiced to date | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9,000 | 9,000 | 21,000 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 0 | 30,000 | |
| Travel and expenses (cost) | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 348.354 | 364.0988 | 277.5023 | 375.9074 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,365.8624 |
| Contract position (+ unbilled work / - invoiced ahead) | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -1,348.7032 | 6,648.415 | 743.5159 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn (probability-weighted) | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 22,348.7032 | 14,351.585 | 8,256.4841 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 30,000 | 0 |
| Hours to date | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 53.1034 | 110.069 | 169.6092 | 214.9885 | 276.4598 | 336 | 336 | 336 | 336 | 336 | 336 | 0 | 336 |
| Estimated hours at completion | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: hours to date + estimate to complete; F: register | 336 | 336 | 336 | 336 | 336 | 336 | 336 | 336 | 336 | 336 | 336 | 336 | 336 | 336 | 336 | 336 | 336 | 336 | 336 | 336 | 336 | 336 | 336 | 336 | 336 | 336 |
| Percentage complete | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 15.8% | 32.76% | 50.48% | 63.98% | 82.28% | 100% | 100% | 100% | 100% | 100% | 100% | 0% | 100% |
| Standard value at the rate card | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10,445.4483 | 11,205.1172 | 11,711.5632 | 8,926.1103 | 12,091.3977 | 11,711.5632 | 0 | 0 | 0 | 0 | 0 | 0 | 66,091.2 |
| Value at agreed rates | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | hours x agreed rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9,558.6207 | 10,253.7931 | 10,717.2414 | 8,168.2759 | 11,064.8276 | 10,717.2414 | 0 | 0 | 0 | 0 | 0 | 0 | 60,480 |
| Fee revenue to date | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: ledger; F: fee x % complete | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8,534.4828 | 17,689.6552 | 27,258.6207 | 34,551.7241 | 44,431.0345 | 54,000 | 54,000 | 54,000 | 54,000 | 54,000 | 54,000 | 0 | 54,000 |
| FEE REVENUE | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8,534.4828 | 9,155.1724 | 9,568.9655 | 7,293.1034 | 9,879.3103 | 9,568.9655 | 0 | 0 | 0 | 0 | 0 | 0 | 54,000 |
| Milestone invoicing due to date | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16,200 | 16,200 | 16,200 | 37,800 | 37,800 | 54,000 | 54,000 | 54,000 | 54,000 | 54,000 | 54,000 | 0 | 54,000 |
| Fees invoiced | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16,200 | 0 | 0 | 21,600 | 0 | 16,200 | 0 | 0 | 0 | 0 | 0 | 0 | 54,000 |
| Fees invoiced to date | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16,200 | 16,200 | 16,200 | 37,800 | 37,800 | 54,000 | 54,000 | 54,000 | 54,000 | 54,000 | 54,000 | 0 | 54,000 | |
| Travel and expenses (cost) | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 656.3586 | 704.0938 | 735.9172 | 560.8883 | 759.7848 | 735.9172 | 0 | 0 | 0 | 0 | 0 | 0 | 4,152.96 |
| Contract position (+ unbilled work / - invoiced ahead) | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -7,665.5172 | 1,489.6552 | 11,058.6207 | -3,248.2759 | 6,631.0345 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn (probability-weighted) | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 54,000 | 54,000 | 54,000 | 54,000 | 54,000 | 54,000 | 54,000 | 54,000 | 54,000 | 54,000 | 54,000 | 54,000 | 54,000 | 45,465.5172 | 36,310.3448 | 26,741.3793 | 19,448.2759 | 9,568.9655 | 0 | 0 | 0 | 0 | 0 | 0 | 54,000 | 0 |
| Hours to date | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 113.052 | 229.6369 | 354.7007 | 485.4171 | 585.0442 | 720 | 720 | 720 | 720 | 720 | 720 | 720 | 0 | 720 |
| Standard value at the rate card | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 22,237.3307 | 22,932.2473 | 24,600.0471 | 25,711.9136 | 19,596.6477 | 26,545.8135 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 141,624 |
| Value at agreed rates | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 21,125.4642 | 21,785.6349 | 23,370.0447 | 24,426.318 | 18,616.8153 | 25,218.5229 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 134,542.8 |
| FEE REVENUE | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | A: ledger; F: value at agreed rates x (1 - write-down) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20,174.8183 | 20,805.2814 | 22,318.3927 | 23,327.1337 | 17,779.0586 | 24,083.6893 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 128,488.374 |
| Fees invoiced | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20,174.8183 | 20,805.2814 | 22,318.3927 | 23,327.1337 | 17,779.0586 | 24,083.6893 | 0 | 0 | 0 | 0 | 0 | 0 | 128,488.374 |
| Fees invoiced to date | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20,174.8183 | 40,980.0997 | 63,298.4924 | 86,625.626 | 104,404.6847 | 128,488.374 | 128,488.374 | 128,488.374 | 128,488.374 | 128,488.374 | 128,488.374 | 0 | 128,488.374 | |
| Travel and expenses (cost) | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,561.7586 | 2,641.8135 | 2,833.9454 | 2,962.0334 | 2,257.5498 | 3,058.0993 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16,315.2 |
| Travel and expenses rebilled at cost (revenue) | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,561.7586 | 2,641.8135 | 2,833.9454 | 2,962.0334 | 2,257.5498 | 3,058.0993 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16,315.2 |
| Expenses invoiced | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,561.7586 | 2,641.8135 | 2,833.9454 | 2,962.0334 | 2,257.5498 | 3,058.0993 | 0 | 0 | 0 | 0 | 0 | 0 | 16,315.2 |
| Contract position (+ unbilled work / - invoiced ahead) | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 22,736.5769 | 23,447.0949 | 25,152.3382 | 26,289.167 | 20,036.6084 | 27,141.7886 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn (probability-weighted) | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 128,488.374 | 128,488.374 | 128,488.374 | 128,488.374 | 128,488.374 | 128,488.374 | 128,488.374 | 128,488.374 | 128,488.374 | 128,488.374 | 128,488.374 | 128,488.374 | 108,313.5557 | 87,508.2743 | 65,189.8816 | 41,862.748 | 24,083.6893 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 128,488.374 | 0 |
| Hours to date | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 128.0172 | 265.3448 | 408.8793 | 518.2759 | 666.4655 | 810 | 810 | 810 | 810 | 810 | 810 | 0 | 810 |
| Standard value at the rate card | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 25,180.9914 | 27,012.3362 | 28,233.2328 | 21,518.3017 | 29,148.9052 | 28,233.2328 | 0 | 0 | 0 | 0 | 0 | 0 | 159,327 |
| Value at agreed rates | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 23,921.9418 | 25,661.7194 | 26,821.5711 | 20,442.3866 | 27,691.4599 | 26,821.5711 | 0 | 0 | 0 | 0 | 0 | 0 | 151,360.65 |
| FEE REVENUE | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | A: ledger; F: value at agreed rates x (1 - write-down) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 22,606.235 | 24,250.3248 | 25,346.3847 | 19,318.0554 | 26,168.4296 | 25,346.3847 | 0 | 0 | 0 | 0 | 0 | 0 | 143,035.8142 |
| Fees invoiced | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 22,606.235 | 24,250.3248 | 25,346.3847 | 19,318.0554 | 26,168.4296 | 25,346.3847 | 0 | 0 | 0 | 0 | 0 | 143,035.8142 |
| Fees invoiced to date | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 22,606.235 | 46,856.5598 | 72,202.9445 | 91,520.9999 | 117,689.4295 | 143,035.8142 | 143,035.8142 | 143,035.8142 | 143,035.8142 | 143,035.8142 | 0 | 143,035.8142 | |
| Travel and expenses (cost) | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,846.0086 | 1,980.2638 | 2,069.7672 | 1,577.4983 | 2,136.8948 | 2,069.7672 | 0 | 0 | 0 | 0 | 0 | 0 | 11,680.2 |
| Travel and expenses rebilled at cost (revenue) | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,846.0086 | 1,980.2638 | 2,069.7672 | 1,577.4983 | 2,136.8948 | 2,069.7672 | 0 | 0 | 0 | 0 | 0 | 0 | 11,680.2 |
| Expenses invoiced | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,846.0086 | 1,980.2638 | 2,069.7672 | 1,577.4983 | 2,136.8948 | 2,069.7672 | 0 | 0 | 0 | 0 | 0 | 11,680.2 |
| Contract position (+ unbilled work / - invoiced ahead) | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 24,452.2436 | 26,230.5886 | 27,416.152 | 20,895.5536 | 28,305.3244 | 27,416.152 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn (probability-weighted) | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 143,035.8142 | 143,035.8142 | 143,035.8142 | 143,035.8142 | 143,035.8142 | 143,035.8142 | 143,035.8142 | 143,035.8142 | 143,035.8142 | 143,035.8142 | 143,035.8142 | 143,035.8142 | 143,035.8142 | 120,429.5792 | 96,179.2544 | 70,832.8697 | 51,514.8143 | 25,346.3847 | 0 | 0 | 0 | 0 | 0 | 0 | 143,035.8142 | 0 |
| Hours to date | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 64.2709 | 131.4467 | 182.6455 | 252 | 319.1758 | 378 | 378 | 378 | 378 | 378 | 0 | 378 |
| Estimated hours at completion | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: hours to date + estimate to complete; F: register | 378 | 378 | 378 | 378 | 378 | 378 | 378 | 378 | 378 | 378 | 378 | 378 | 378 | 378 | 378 | 378 | 378 | 378 | 378 | 378 | 378 | 378 | 378 | 378 | 378 | 378 |
| Percentage complete | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 17% | 34.77% | 48.32% | 66.67% | 84.44% | 100% | 100% | 100% | 100% | 100% | 0% | 100% |
| Standard value at the rate card | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12,642.0847 | 13,213.4784 | 10,070.8133 | 13,642.0236 | 13,213.4784 | 11,570.7216 | 0 | 0 | 0 | 0 | 0 | 74,352.6 |
| Value at agreed rates | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | hours x agreed rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12,378.098 | 12,937.56 | 9,860.5187 | 13,357.1566 | 12,937.56 | 11,329.1066 | 0 | 0 | 0 | 0 | 0 | 72,800 |
| Fee revenue to date | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: ledger; F: fee x % complete | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11,051.8732 | 22,603.2661 | 31,407.3007 | 43,333.3333 | 54,884.7262 | 65,000 | 65,000 | 65,000 | 65,000 | 65,000 | 0 | 65,000 |
| FEE REVENUE | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11,051.8732 | 11,551.3929 | 8,804.0346 | 11,926.0327 | 11,551.3929 | 10,115.2738 | 0 | 0 | 0 | 0 | 0 | 65,000 |
| Milestone invoicing due to date | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19,500 | 19,500 | 19,500 | 45,500 | 45,500 | 65,000 | 65,000 | 65,000 | 65,000 | 65,000 | 0 | 65,000 |
| Fees invoiced | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19,500 | 0 | 0 | 26,000 | 0 | 19,500 | 0 | 0 | 0 | 0 | 0 | 65,000 |
| Fees invoiced to date | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19,500 | 19,500 | 19,500 | 45,500 | 45,500 | 65,000 | 65,000 | 65,000 | 65,000 | 65,000 | 0 | 65,000 | |
| Travel and expenses (cost) | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 661.9902 | 691.9107 | 527.3481 | 714.351 | 691.9107 | 605.8893 | 0 | 0 | 0 | 0 | 0 | 3,893.4 |
| Contract position (+ unbilled work / - invoiced ahead) | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -8,448.1268 | 3,103.2661 | 11,907.3007 | -2,166.6667 | 9,384.7262 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn (probability-weighted) | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 65,000 | 65,000 | 65,000 | 65,000 | 65,000 | 65,000 | 65,000 | 65,000 | 65,000 | 65,000 | 65,000 | 65,000 | 65,000 | 65,000 | 53,948.1268 | 42,396.7339 | 33,592.6993 | 21,666.6667 | 10,115.2738 | 0 | 0 | 0 | 0 | 0 | 65,000 | 0 |
| Hours to date | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 58.7385 | 103.5067 | 164.1502 | 222.8887 | 274.3246 | 334.9681 | 390.214 | 448 | 448 | 0 | 448 |
| Estimated hours at completion | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: hours to date + estimate to complete; F: register | 448 | 448 | 448 | 448 | 448 | 448 | 448 | 448 | 448 | 448 | 448 | 448 | 448 | 448 | 448 | 448 | 448 | 448 | 448 | 448 | 448 | 448 | 448 | 448 | 448 | 448 |
| Percentage complete | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 13.11% | 23.1% | 36.64% | 49.75% | 61.23% | 74.77% | 87.1% | 100% | 100% | 0% | 100% |
| Standard value at the rate card | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11,553.8597 | 8,805.9147 | 11,928.5794 | 11,553.8597 | 10,117.4339 | 11,928.5794 | 10,866.8734 | 11,366.4998 | 0 | 0 | 88,121.6 |
| Value at agreed rates | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10,860.6281 | 8,277.5598 | 11,212.8647 | 10,860.6281 | 9,510.3878 | 11,212.8647 | 10,214.861 | 10,684.5098 | 0 | 0 | 82,834.304 |
| Value at agreed rates to date | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | opening + value | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10,860.6281 | 19,138.1879 | 30,351.0526 | 41,211.6807 | 50,722.0685 | 61,934.9332 | 72,149.7942 | 82,834.304 | 82,834.304 | 0 | 82,834.304 |
| Fee revenue to date | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: ledger; F: cap x % complete once the value at completion exceeds the cap, else value at agreed rates | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9,964.5641 | 17,559.1779 | 27,846.9171 | 37,811.4812 | 46,537.2077 | 56,824.9468 | 66,197.0234 | 76,000 | 76,000 | 0 | 76,000 |
| FEE REVENUE | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9,964.5641 | 7,594.6137 | 10,287.7392 | 9,964.5641 | 8,725.7264 | 10,287.7392 | 9,372.0765 | 9,802.9766 | 0 | 0 | 76,000 |
| Fees invoiced | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: sales ledger; F: prior month value at agreed rates, up to the cap | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10,860.6281 | 8,277.5598 | 11,212.8647 | 10,860.6281 | 9,510.3878 | 11,212.8647 | 10,214.861 | 3,850.2058 | 0 | 76,000 |
| Fees invoiced to date | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10,860.6281 | 19,138.1879 | 30,351.0526 | 41,211.6807 | 50,722.0685 | 61,934.9332 | 72,149.7942 | 76,000 | 0 | 76,000 | |
| Travel and expenses (cost) | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 605.0064 | 461.113 | 624.6282 | 605.0064 | 529.7894 | 624.6282 | 569.033 | 595.1955 | 0 | 0 | 4,614.4 |
| Travel and expenses rebilled at cost (revenue) | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 605.0064 | 461.113 | 624.6282 | 605.0064 | 529.7894 | 624.6282 | 569.033 | 595.1955 | 0 | 0 | 4,614.4 |
| Expenses invoiced | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 605.0064 | 461.113 | 624.6282 | 605.0064 | 529.7894 | 624.6282 | 569.033 | 595.1955 | 0 | 4,614.4 |
| Contract position (+ unbilled work / - invoiced ahead) | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10,569.5705 | 7,159.6628 | 9,333.3574 | 8,065.435 | 5,855.3164 | 6,727.5066 | 4,831.1232 | 4,445.4013 | 0 | 0 | 0 |
| Fees still to earn (probability-weighted) | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 76,000 | 76,000 | 76,000 | 76,000 | 76,000 | 76,000 | 76,000 | 76,000 | 76,000 | 76,000 | 76,000 | 76,000 | 76,000 | 76,000 | 76,000 | 66,035.4359 | 58,440.8221 | 48,153.0829 | 38,188.5188 | 29,462.7923 | 19,175.0532 | 9,802.9766 | 0 | 0 | 76,000 | 0 |
| Hours worked | NW_OPS New work not yet identified: fills the gap to target utilisation | Operations and supply chain | Time and materials | Run-rate | Capacity: new-work hours by grade | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 188.3504 | 293.4132 | 498.308 | 442.0398 | 468.6365 | 295.5157 | 382.2132 | 513.0615 | 492.4344 | 502.7043 | 667.9226 | 604.3184 | 683.839 | 773.0877 | 481.7636 | 6,324.0811 |
| Standard value at the rate card | NW_OPS New work not yet identified: fills the gap to target utilisation | Operations and supply chain | Time and materials | Run-rate | hours by grade x rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,918.3895 | 58,726.1863 | 98,965.3815 | 89,297.8661 | 94,789.8011 | 65,423.8648 | 80,786.4366 | 108,571.472 | 104,330.8094 | 105,471.7804 | 139,207.5768 | 126,051.9881 | 142,077.7449 | 160,314.2228 | 95,644.5757 | 1,315,288.9444 |
| Value at agreed rates | NW_OPS New work not yet identified: fills the gap to target utilisation | Operations and supply chain | Time and materials | Run-rate | standard x (1 - discount on new work) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 33,964.9183 | 54,028.0914 | 91,048.1509 | 82,154.0368 | 87,206.617 | 60,189.9556 | 74,323.5217 | 99,885.7542 | 95,984.3447 | 97,034.038 | 128,070.9707 | 115,967.8291 | 130,711.5253 | 147,489.085 | 87,993.0097 | 1,210,065.8289 |
| FEE REVENUE | NW_OPS New work not yet identified: fills the gap to target utilisation | Operations and supply chain | Time and materials | Run-rate | agreed x (1 - write-down on new work) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 32,606.3216 | 51,866.9677 | 87,406.2249 | 78,867.8753 | 83,718.3523 | 57,782.3573 | 71,350.5808 | 95,890.324 | 92,144.9709 | 93,152.6765 | 122,948.1318 | 111,329.1159 | 125,483.0643 | 141,589.5216 | 84,473.2893 | 1,161,663.1957 |
| Fees invoiced | NW_OPS New work not yet identified: fills the gap to target utilisation | Operations and supply chain | Time and materials | Run-rate | prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 32,606.3216 | 51,866.9677 | 87,406.2249 | 78,867.8753 | 83,718.3523 | 57,782.3573 | 71,350.5808 | 95,890.324 | 92,144.9709 | 93,152.6765 | 122,948.1318 | 111,329.1159 | 125,483.0643 | 32,606.3216 | 1,071,940.6419 |
| Travel and expenses (cost) | NW_OPS New work not yet identified: fills the gap to target utilisation | Operations and supply chain | Time and materials | Run-rate | hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,071.8539 | 3,227.5456 | 5,645.8296 | 5,008.3107 | 5,309.6513 | 3,348.1932 | 4,330.4756 | 5,812.987 | 5,579.2818 | 5,695.6398 | 7,567.5629 | 6,846.9279 | 7,747.8961 | 8,759.0832 | 5,299.3995 | 71,651.8392 |
| Travel and expenses rebilled at cost (revenue) | NW_OPS New work not yet identified: fills the gap to target utilisation | Operations and supply chain | Time and materials | Run-rate | cost, rebilled | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,071.8539 | 3,227.5456 | 5,645.8296 | 5,008.3107 | 5,309.6513 | 3,348.1932 | 4,330.4756 | 5,812.987 | 5,579.2818 | 5,695.6398 | 7,567.5629 | 6,846.9279 | 7,747.8961 | 8,759.0832 | 5,299.3995 | 71,651.8392 |
| Expenses invoiced | NW_OPS New work not yet identified: fills the gap to target utilisation | Operations and supply chain | Time and materials | Run-rate | prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,071.8539 | 3,227.5456 | 5,645.8296 | 5,008.3107 | 5,309.6513 | 3,348.1932 | 4,330.4756 | 5,812.987 | 5,579.2818 | 5,695.6398 | 7,567.5629 | 6,846.9279 | 7,747.8961 | 2,071.8539 | 66,120.3016 |
| Contract position (+ unbilled work) | NW_OPS New work not yet identified: fills the gap to target utilisation | Operations and supply chain | Time and materials | Run-rate | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 34,678.1755 | 55,094.5133 | 93,052.0545 | 83,876.186 | 89,028.0036 | 61,130.5506 | 75,681.0564 | 101,703.311 | 97,724.2527 | 98,848.3162 | 130,515.6947 | 118,176.0439 | 133,230.9604 | 150,348.6048 | 55,094.5133 | 150,348.6048 |
| Hours worked | NW_FIN New work not yet identified: fills the gap to target utilisation | Finance and performance | Time and materials | Run-rate | Capacity: new-work hours by grade | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 222.3564 | 80.7612 | 7.8929 | 2.8901 | 58.2269 | 149.4322 | 159.6068 | 363.0752 | 427.1465 | 402.7561 | 513.4592 | 465.037 | 483.5904 | 520.4067 | 303.1176 | 3,553.52 |
| Standard value at the rate card | NW_FIN New work not yet identified: fills the gap to target utilisation | Finance and performance | Time and materials | Run-rate | hours by grade x rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 48,137.0587 | 20,296.3222 | 2,343.8386 | 867.0206 | 14,780.4288 | 36,851.3216 | 37,572.1214 | 79,809.0974 | 92,171.3833 | 86,380.2908 | 109,460.2086 | 99,203.1833 | 103,229.5783 | 111,162.5117 | 68,433.3809 | 773,830.9845 |
| Value at agreed rates | NW_FIN New work not yet identified: fills the gap to target utilisation | Finance and performance | Time and materials | Run-rate | standard x (1 - discount on new work) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 44,286.094 | 18,672.6164 | 2,156.3315 | 797.6589 | 13,597.9945 | 33,903.2159 | 34,566.3517 | 73,424.3697 | 84,797.6726 | 79,469.8676 | 100,703.3919 | 91,266.9287 | 94,971.212 | 102,269.5108 | 62,958.7104 | 711,924.5058 |
| FEE REVENUE | NW_FIN New work not yet identified: fills the gap to target utilisation | Finance and performance | Time and materials | Run-rate | agreed x (1 - write-down on new work) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42,514.6503 | 17,925.7117 | 2,070.0783 | 765.7526 | 13,054.0747 | 32,547.0873 | 33,183.6977 | 70,487.3949 | 81,405.7657 | 76,291.0729 | 96,675.2563 | 87,616.2515 | 91,172.3635 | 98,178.7303 | 60,440.362 | 683,447.5255 |
| Fees invoiced | NW_FIN New work not yet identified: fills the gap to target utilisation | Finance and performance | Time and materials | Run-rate | prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42,514.6503 | 17,925.7117 | 2,070.0783 | 765.7526 | 13,054.0747 | 32,547.0873 | 33,183.6977 | 70,487.3949 | 81,405.7657 | 76,291.0729 | 96,675.2563 | 87,616.2515 | 91,172.3635 | 42,514.6503 | 603,194.507 |
| Travel and expenses (cost) | NW_FIN New work not yet identified: fills the gap to target utilisation | Finance and performance | Time and materials | Run-rate | hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,445.9205 | 888.3727 | 89.4268 | 32.7445 | 659.7112 | 1,693.0664 | 1,808.3452 | 4,113.6416 | 4,839.5694 | 4,563.2262 | 5,817.4929 | 5,268.8693 | 5,479.0795 | 5,896.2084 | 3,334.2932 | 40,261.3814 |
| Travel and expenses rebilled at cost (revenue) | NW_FIN New work not yet identified: fills the gap to target utilisation | Finance and performance | Time and materials | Run-rate | cost, rebilled | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,445.9205 | 888.3727 | 89.4268 | 32.7445 | 659.7112 | 1,693.0664 | 1,808.3452 | 4,113.6416 | 4,839.5694 | 4,563.2262 | 5,817.4929 | 5,268.8693 | 5,479.0795 | 5,896.2084 | 3,334.2932 | 40,261.3814 |
| Expenses invoiced | NW_FIN New work not yet identified: fills the gap to target utilisation | Finance and performance | Time and materials | Run-rate | prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,445.9205 | 888.3727 | 89.4268 | 32.7445 | 659.7112 | 1,693.0664 | 1,808.3452 | 4,113.6416 | 4,839.5694 | 4,563.2262 | 5,817.4929 | 5,268.8693 | 5,479.0795 | 2,445.9205 | 35,253.5457 |
| Contract position (+ unbilled work) | NW_FIN New work not yet identified: fills the gap to target utilisation | Finance and performance | Time and materials | Run-rate | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 44,960.5708 | 18,814.0845 | 2,159.5051 | 798.497 | 13,713.7859 | 34,240.1536 | 34,992.0429 | 74,601.0365 | 86,245.3351 | 80,854.299 | 102,492.7492 | 92,885.1209 | 96,651.443 | 104,074.9387 | 18,814.0845 | 104,074.9387 |
| Hours worked | NW_DIG New work not yet identified: fills the gap to target utilisation | Digital and ERP | Time and materials | Run-rate | Capacity: new-work hours by grade | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 107.3751 | 108.0284 | 90.48 | 91.3103 | 142.2704 | 460.1041 | 305.7094 | 410.3613 | 420.3698 | 364.9659 | 426.6207 | 385.321 | 399.5797 | 428.7956 | 215.4035 | 3,925.8881 |
| Standard value at the rate card | NW_DIG New work not yet identified: fills the gap to target utilisation | Digital and ERP | Time and materials | Run-rate | hours by grade x rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18,437.3594 | 18,590.1752 | 15,605.4952 | 15,785.3861 | 26,089.8982 | 94,614.7684 | 62,308.3278 | 83,717.3922 | 85,904.7872 | 74,650.5065 | 87,341.3357 | 78,958.8842 | 81,956.796 | 88,031.5075 | 37,027.5347 | 794,965.0849 |
| Value at agreed rates | NW_DIG New work not yet identified: fills the gap to target utilisation | Digital and ERP | Time and materials | Run-rate | standard x (1 - discount on new work) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16,962.3707 | 17,102.9612 | 14,357.0556 | 14,522.5552 | 24,002.7063 | 87,045.5869 | 57,323.6615 | 77,020.0009 | 79,032.4042 | 68,678.466 | 80,354.0288 | 72,642.1735 | 75,400.2523 | 80,988.9869 | 34,065.3319 | 731,367.8781 |
| FEE REVENUE | NW_DIG New work not yet identified: fills the gap to target utilisation | Digital and ERP | Time and materials | Run-rate | agreed x (1 - write-down on new work) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16,283.8758 | 16,418.8428 | 13,782.7733 | 13,941.653 | 23,042.5981 | 83,563.7635 | 55,030.7151 | 73,939.2008 | 75,871.1081 | 65,931.3273 | 77,139.8677 | 69,736.4865 | 72,384.2422 | 77,749.4274 | 32,702.7186 | 702,113.1629 |
| Fees invoiced | NW_DIG New work not yet identified: fills the gap to target utilisation | Digital and ERP | Time and materials | Run-rate | prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16,283.8758 | 16,418.8428 | 13,782.7733 | 13,941.653 | 23,042.5981 | 83,563.7635 | 55,030.7151 | 73,939.2008 | 75,871.1081 | 65,931.3273 | 77,139.8677 | 69,736.4865 | 72,384.2422 | 16,283.8758 | 640,782.5783 |
| Travel and expenses (cost) | NW_DIG New work not yet identified: fills the gap to target utilisation | Digital and ERP | Time and materials | Run-rate | hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,181.1256 | 1,188.3127 | 1,025.1382 | 1,034.5454 | 1,611.9239 | 5,212.979 | 3,463.6875 | 4,649.3939 | 4,762.79 | 4,135.0637 | 4,833.6121 | 4,365.6871 | 4,527.2377 | 4,858.2542 | 2,369.4383 | 44,480.3127 |
| Travel and expenses rebilled at cost (revenue) | NW_DIG New work not yet identified: fills the gap to target utilisation | Digital and ERP | Time and materials | Run-rate | cost, rebilled | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,181.1256 | 1,188.3127 | 1,025.1382 | 1,034.5454 | 1,611.9239 | 5,212.979 | 3,463.6875 | 4,649.3939 | 4,762.79 | 4,135.0637 | 4,833.6121 | 4,365.6871 | 4,527.2377 | 4,858.2542 | 2,369.4383 | 44,480.3127 |
| Expenses invoiced | NW_DIG New work not yet identified: fills the gap to target utilisation | Digital and ERP | Time and materials | Run-rate | prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,181.1256 | 1,188.3127 | 1,025.1382 | 1,034.5454 | 1,611.9239 | 5,212.979 | 3,463.6875 | 4,649.3939 | 4,762.79 | 4,135.0637 | 4,833.6121 | 4,365.6871 | 4,527.2377 | 1,181.1256 | 40,810.3712 |
| Contract position (+ unbilled work) | NW_DIG New work not yet identified: fills the gap to target utilisation | Digital and ERP | Time and materials | Run-rate | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17,465.0015 | 17,607.1554 | 14,807.9116 | 14,976.1983 | 24,654.522 | 88,776.7425 | 58,494.4025 | 78,588.5948 | 80,633.8981 | 70,066.391 | 81,973.4798 | 74,102.1736 | 76,911.4799 | 82,607.6816 | 17,607.1554 | 82,607.6816 |
| Fixed-fee engagements: hours | TOTALS BY FEE TYPE, PRACTICE AND STATUS | sum of engagements | 558.7 | 561.4 | 891 | 769.5 | 640.6 | 768.9 | 710.8 | 673.5 | 776.7941 | 361.4127 | 613.3155 | 453.7013 | 478.9674 | 330.4488 | 263.9309 | 275.86 | 130.2556 | 176.4456 | 126.716 | 58.8242 | 0 | 0 | 0 | 0 | 7,779.6235 | 1,841.4485 |
| Fixed-fee engagements: standard value | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 113,249.42 | 113,767.64 | 181,661.04 | 156,509.64 | 130,274.9 | 155,857.02 | 146,851.28 | 139,145.1 | 160,485.6539 | 74,667.8577 | 126,710.9818 | 93,734.6853 | 98,954.6671 | 67,744.9977 | 53,327.8817 | 55,738.1814 | 25,954.6877 | 35,158.4776 | 24,925.0416 | 11,570.7216 | 0 | 0 | 0 | 0 | 1,592,915.2188 | 373,374.6564 | |
| Fixed-fee engagements: value at agreed rates | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 107,504.0333 | 107,971.5489 | 172,430.7565 | 148,072.5446 | 123,250.1545 | 147,627.0404 | 141,089.2036 | 133,704.8194 | 154,790.3756 | 71,509.7155 | 121,331.7493 | 89,760.163 | 95,059.237 | 65,667.8539 | 51,400.4702 | 53,723.6553 | 24,855.3076 | 33,669.2464 | 23,654.8014 | 11,329.1066 | 0 | 0 | 0 | 0 | 1,519,042.1045 | 359,359.6784 | |
| Fixed-fee engagements: fee revenue | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 102,752.78 | 106,412.8 | 151,656.7 | 135,348.27 | 120,357.34 | 142,838.26 | 137,093.06 | 129,676.44 | 129,851.2967 | 66,583.1854 | 109,991.8995 | 80,143.0027 | 84,874.3187 | 58,632.0124 | 45,893.2769 | 47,967.5493 | 22,192.2389 | 30,061.8272 | 21,120.3584 | 10,115.2738 | 0 | 0 | 0 | 0 | 1,412,705.0343 | 320,856.8557 | |
| Time and materials: hours | TOTALS BY FEE TYPE, PRACTICE AND STATUS | sum of engagements | 1,730.3 | 1,960.5 | 2,227.4 | 1,879.9 | 2,107.9 | 2,622.6 | 1,741.8 | 1,272.2 | 1,615.318 | 2,108.5947 | 2,270.9639 | 2,527.907 | 2,039.4874 | 2,267.077 | 2,525.8497 | 1,741.4739 | 1,555.3066 | 1,995.3605 | 1,895.8288 | 1,631.5056 | 1,900.6846 | 1,721.3084 | 1,845.9 | 2,024.1664 | 24,065.3837 | 23,143.949 |
| Time and materials: standard value | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 349,464.5 | 394,165.03 | 447,854.68 | 377,941.41 | 422,558.78 | 525,300.23 | 348,780.53 | 254,676.17 | 323,615.8529 | 420,427.7742 | 453,890.3185 | 505,762.3039 | 405,642.7595 | 451,487.8806 | 506,327.7437 | 361,414.1588 | 321,550.3478 | 413,784.865 | 393,931.0721 | 339,438.3574 | 395,833.3555 | 358,713.6199 | 384,269.4105 | 421,211.7716 | 4,824,437.5794 | 4,753,605.3423 | |
| Time and materials: value at agreed rates | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 322,160.384 | 365,026.4534 | 414,929.5976 | 350,048.0074 | 392,966.8015 | 488,778.8941 | 325,588.2658 | 238,410.9427 | 302,750.2123 | 393,058.1379 | 421,811.7734 | 470,131.5405 | 375,509.4216 | 419,192.9775 | 469,923.7699 | 335,355.869 | 298,002.1732 | 383,137.9558 | 364,023.9609 | 312,949.1329 | 364,166.687 | 330,016.5304 | 353,527.8577 | 387,514.8299 | 4,485,661.0105 | 4,393,321.1658 | |
| Time and materials: fee revenue | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 313,180.65 | 352,599.55 | 406,879.62 | 340,026.17 | 383,879.05 | 475,476.89 | 301,609.1 | 232,745.98 | 287,766.7054 | 373,046.5731 | 400,936.1554 | 446,989.3702 | 357,516.7444 | 398,679.1115 | 447,108.2252 | 320,315.4239 | 284,628.8974 | 366,072.5054 | 347,899.8594 | 299,414.6662 | 348,774.4451 | 316,063.7752 | 338,600.0704 | 371,162.728 | 4,315,135.8141 | 4,196,236.4519 | |
| Capped engagements: hours | TOTALS BY FEE TYPE, PRACTICE AND STATUS | sum of engagements | 229.7 | 252.9 | 472.9 | 453.4 | 395.4 | 526.9 | 890.1 | 713.8 | 983.0074 | 897.8538 | 676.7532 | 695.3454 | 594.9479 | 698.2351 | 426.5838 | 504.6029 | 117.1441 | 158.6845 | 153.6997 | 134.591 | 158.6845 | 144.5608 | 57.786 | 0 | 7,188.0598 | 3,149.5202 |
| Capped engagements: standard value | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 45,181.99 | 49,745.43 | 93,019.43 | 89,183.78 | 77,775.18 | 103,641.23 | 175,082.67 | 140,404.46 | 193,357.562 | 176,607.8467 | 133,117.3601 | 136,774.4304 | 117,026.2506 | 137,342.8469 | 83,909.0284 | 99,255.3866 | 23,042.2368 | 31,213.2428 | 30,232.7221 | 26,474.0593 | 31,213.2428 | 28,435.1007 | 11,366.4998 | 0 | 1,413,891.3692 | 619,510.6168 | |
| Capped engagements: value at agreed rates | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 41,567.4308 | 45,765.7956 | 86,298.191 | 82,689.9262 | 72,112.187 | 96,106.8332 | 162,539.7011 | 130,310.2094 | 179,445.8763 | 165,352.0697 | 124,478.1787 | 127,897.9089 | 109,431.3659 | 128,177.8599 | 78,517.0642 | 92,926.4861 | 21,374.9762 | 28,954.7549 | 28,045.1815 | 24,558.4832 | 28,954.7549 | 26,377.6302 | 10,684.5098 | 0 | 1,314,564.3078 | 578,003.0668 | |
| Capped engagements: fee revenue | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 41,567.43 | 37,171.67 | 68,439.58 | 64,930.57 | 54,642.02 | 83,233.52 | 151,509.57 | 121,263.82 | 142,537.708 | 153,925.57 | 115,538.1234 | 118,712.2476 | 101,571.9766 | 118,189.7673 | 71,518.1618 | 84,715.1853 | 19,082.8378 | 25,849.8016 | 25,037.7659 | 21,924.9626 | 25,849.8016 | 23,549.0339 | 9,802.9766 | 0 | 1,153,471.829 | 527,092.271 | |
| Operations and supply chain: hours | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 986.3 | 1,019.3 | 1,420 | 1,196.8 | 1,381.8 | 1,724.4 | 1,303.1 | 1,129.9 | 1,290.5102 | 1,194.0869 | 1,422.6241 | 1,385.1321 | 1,011.8183 | 1,082.6452 | 1,155.8314 | 1,072.5088 | 706.9628 | 952.9705 | 918.5243 | 750.1312 | 826.6071 | 748.8792 | 741.625 | 773.0877 | 15,453.9533 | 10,741.5915 | |
| Operations and supply chain: standard value | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 196,084.21 | 202,602.04 | 284,376.86 | 239,235.92 | 274,911.63 | 342,365.4 | 260,051.08 | 226,329.14 | 257,557.4629 | 238,454.8716 | 283,765.4757 | 275,897.4184 | 202,052.1266 | 215,304.9591 | 229,961.0463 | 218,258.4045 | 144,664.6766 | 195,101.5702 | 188,142.6846 | 154,140.6457 | 170,420.8196 | 154,487.0889 | 153,444.2447 | 160,314.2228 | 3,081,631.5086 | 2,186,292.4895 | |
| Operations and supply chain: fee revenue | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 179,600.47 | 174,140.98 | 231,936.67 | 200,736.68 | 236,921.74 | 305,796.59 | 218,257.96 | 203,837.75 | 207,709.5963 | 211,732.7153 | 249,455.3413 | 241,802.7257 | 175,314.0242 | 188,437.959 | 201,257.1693 | 190,598.2274 | 127,093.9405 | 171,400.8326 | 165,283.4215 | 135,003.0261 | 148,797.9334 | 134,878.1498 | 135,286.0409 | 141,589.5216 | 2,661,929.2186 | 1,914,940.2462 | |
| Operations and supply chain: travel rebilled | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 9,771.5 | 11,797.17 | 11,438.06 | 11,514.74 | 15,346.75 | 20,102.92 | 14,142.81 | 9,371.75 | 13,641.434 | 12,006.4452 | 13,947.7943 | 15,429.748 | 10,334.6554 | 15,452.9088 | 16,513.8566 | 15,663.8096 | 9,584.9447 | 12,930.743 | 12,473.4434 | 9,920.2445 | 9,807.9067 | 8,887.8694 | 8,343.0916 | 8,759.0832 | 158,511.1215 | 138,672.557 | |
| Operations and supply chain: travel and expenses (cost) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 12,007.16 | 14,428.84 | 17,385.12 | 15,038.94 | 18,845.22 | 25,289.24 | 19,354.46 | 15,096.91 | 19,585.2841 | 17,732.4578 | 19,771.7506 | 17,884.4323 | 12,497.928 | 15,452.9088 | 16,513.8566 | 15,663.8096 | 9,584.9447 | 12,930.743 | 12,473.4434 | 9,920.2445 | 9,807.9067 | 8,887.8694 | 8,343.0916 | 8,759.0832 | 212,419.8148 | 140,835.8296 | |
| Finance and performance: hours | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 695.7 | 1,008.8 | 1,103.4 | 1,180.5 | 1,004.8 | 1,305.1 | 867.2 | 657.8 | 893.297 | 1,033.8783 | 912.2038 | 1,034.2265 | 1,027.5179 | 1,107.4818 | 984.9914 | 753.871 | 540.2928 | 628.8567 | 553.8625 | 461.5803 | 513.4592 | 465.037 | 483.5904 | 520.4067 | 11,696.9057 | 8,040.9479 | |
| Finance and performance: standard value | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 140,507.08 | 202,176.24 | 220,991.96 | 237,361.04 | 201,999.28 | 262,223.4 | 172,348.36 | 130,678.24 | 177,653.0373 | 203,363.8634 | 183,830.0491 | 207,842.9461 | 203,802.7359 | 219,066.9566 | 198,069.1467 | 156,783.5251 | 112,453.0638 | 132,088.3323 | 117,096.4249 | 97,951.0124 | 109,460.2086 | 99,203.1833 | 103,229.5783 | 111,162.5117 | 2,340,975.4958 | 1,660,366.6796 | |
| Finance and performance: fee revenue | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 127,787.79 | 185,485.46 | 195,985.56 | 207,813.63 | 182,238.72 | 235,602.52 | 156,486.04 | 121,634.4 | 148,402.4263 | 180,861.2435 | 161,949.5993 | 183,384.7737 | 180,116.9131 | 192,911.0337 | 174,958.2064 | 138,130.4414 | 99,288.5229 | 116,376.4272 | 102,526.1241 | 86,406.3466 | 96,675.2563 | 87,616.2515 | 91,172.3635 | 98,178.7303 | 2,087,632.1628 | 1,464,356.617 | |
| Finance and performance: travel rebilled | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 4,802.24 | 11,427.19 | 10,364.88 | 9,468.35 | 7,778.97 | 13,098.33 | 10,289.04 | 9,464.85 | 11,162.8488 | 14,376.1847 | 9,344.3949 | 10,178.3597 | 10,838.2969 | 11,117.5168 | 9,229.5984 | 6,898.8964 | 5,776.0319 | 7,171.7409 | 4,839.5694 | 4,563.2262 | 5,817.4929 | 5,268.8693 | 5,479.0795 | 5,896.2084 | 121,755.6381 | 82,896.5269 | |
| Finance and performance: travel and expenses (cost) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 7,834.7 | 14,303.92 | 13,574.17 | 12,546.55 | 11,333.78 | 18,106.17 | 12,158.22 | 10,734.34 | 13,123.9688 | 14,376.1847 | 9,344.3949 | 10,178.3597 | 11,679.77 | 12,641.6445 | 11,526.562 | 9,299.6776 | 6,864.2683 | 8,645.8768 | 6,267.3973 | 5,169.1155 | 5,817.4929 | 5,268.8693 | 5,479.0795 | 5,896.2084 | 147,614.7581 | 94,555.9621 | |
| Digital and ERP: hours | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 836.7 | 746.7 | 1,067.9 | 725.5 | 757.3 | 888.9 | 1,172.4 | 871.8 | 1,191.3123 | 1,139.896 | 1,226.2047 | 1,257.5951 | 1,074.0665 | 1,105.6339 | 1,075.5416 | 695.5569 | 555.4507 | 748.6633 | 703.8578 | 613.2094 | 719.3028 | 651.9529 | 678.4705 | 730.672 | 11,882.2081 | 9,352.3783 | |
| Digital and ERP: standard value | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 171,304.62 | 152,899.82 | 217,166.33 | 147,037.87 | 153,697.95 | 180,209.68 | 238,315.04 | 177,218.35 | 242,248.5688 | 229,884.7436 | 246,123.1355 | 252,531.0551 | 215,768.8148 | 222,203.8095 | 215,534.4608 | 141,365.7972 | 113,429.5318 | 152,966.6829 | 143,849.7262 | 125,391.4801 | 147,165.57 | 133,458.4485 | 138,962.0873 | 149,735.0371 | 2,408,637.163 | 1,899,831.4463 | |
| Digital and ERP: fee revenue | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 150,112.6 | 136,557.58 | 199,053.67 | 131,754.7 | 139,717.95 | 160,149.56 | 215,467.73 | 158,214.09 | 204,043.6875 | 200,961.3698 | 215,061.2377 | 220,657.1212 | 188,532.1024 | 194,151.8986 | 188,304.2883 | 124,269.4898 | 99,521.5107 | 134,206.8743 | 126,248.438 | 110,045.5298 | 129,151.057 | 117,118.4077 | 121,944.6425 | 131,394.4761 | 2,131,751.2961 | 1,664,888.7153 | |
| Digital and ERP: travel rebilled | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 7,418 | 5,932.03 | 10,299.97 | 7,368.34 | 7,383.55 | 9,758.62 | 12,255.46 | 8,378.78 | 10,178.338 | 11,707.6325 | 11,070.7708 | 11,349.6514 | 9,980.1576 | 10,269.4091 | 11,518.4141 | 7,183.0201 | 5,911.6903 | 7,965.4828 | 7,974.7086 | 6,947.6627 | 8,149.701 | 7,386.6268 | 7,687.0711 | 8,278.5134 | 113,101.1427 | 99,252.4576 | |
| Digital and ERP: travel and expenses (cost) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 8,357.12 | 7,085.61 | 11,397.16 | 7,368.34 | 7,383.55 | 9,758.62 | 13,326.71 | 9,534.2 | 11,822.498 | 11,707.6325 | 12,692.0918 | 13,015.5142 | 11,448.2549 | 11,783.3844 | 11,866.768 | 7,547.1189 | 6,189.1926 | 8,341.3902 | 7,974.7086 | 6,947.6627 | 8,149.701 | 7,386.6268 | 7,687.0711 | 8,278.5134 | 123,449.0466 | 103,600.3926 | |
| HOURS WORKED | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 2,518.7 | 2,774.8 | 3,591.3 | 3,102.8 | 3,143.9 | 3,918.4 | 3,342.7 | 2,659.5 | 3,375.1195 | 3,367.8612 | 3,561.0327 | 3,676.9537 | 3,113.4027 | 3,295.7609 | 3,216.3644 | 2,521.9368 | 1,802.7063 | 2,330.4906 | 2,176.2445 | 1,824.9209 | 2,059.3691 | 1,865.8691 | 1,903.6859 | 2,024.1664 | 39,033.067 | 28,134.9176 | |
| Standard value at the rate card | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 507,895.91 | 557,678.1 | 722,535.15 | 623,634.83 | 630,608.86 | 784,798.48 | 670,714.48 | 534,225.73 | 677,459.0689 | 671,703.4786 | 713,718.6604 | 736,271.4196 | 621,623.6773 | 656,575.7252 | 643,564.6538 | 516,407.7268 | 370,547.2722 | 480,156.5853 | 449,088.8357 | 377,483.1383 | 427,046.5982 | 387,148.7207 | 395,635.9103 | 421,211.7716 | 7,831,244.1674 | 5,746,490.6155 | |
| Value at agreed rates | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 471,231.8481 | 518,763.7979 | 673,658.5451 | 580,810.4782 | 588,329.143 | 732,512.7677 | 629,217.1705 | 502,425.9715 | 636,986.4642 | 629,919.9231 | 667,621.7014 | 687,789.6123 | 580,000.0244 | 613,038.6913 | 599,841.3042 | 482,006.0104 | 344,232.4569 | 445,761.9572 | 415,723.9438 | 348,836.7228 | 393,121.442 | 356,394.1605 | 364,212.3675 | 387,514.8299 | 7,319,267.4229 | 5,330,683.9109 | |
| FEE REVENUE | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 457,500.86 | 496,184.02 | 626,975.9 | 540,305.01 | 558,878.41 | 701,548.67 | 590,211.73 | 483,686.24 | 560,155.71 | 593,555.3286 | 626,466.1783 | 645,844.6205 | 543,963.0397 | 575,500.8913 | 564,519.664 | 452,998.1585 | 325,903.9741 | 421,984.1341 | 394,057.9837 | 331,454.9026 | 374,624.2467 | 339,612.809 | 348,403.047 | 371,162.728 | 6,881,312.6774 | 5,044,185.5786 | |
| Travel and expenses rebilled (revenue) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 21,991.74 | 29,156.39 | 32,102.91 | 28,351.43 | 30,509.27 | 42,959.87 | 36,687.31 | 27,215.38 | 34,982.6209 | 38,090.2624 | 34,362.9599 | 36,957.7591 | 31,153.1099 | 36,839.8347 | 37,261.869 | 29,745.7261 | 21,272.6668 | 28,067.9667 | 25,287.7214 | 21,431.1334 | 23,775.1006 | 21,543.3655 | 21,509.2421 | 22,933.8051 | 393,367.9023 | 320,821.5415 | |
| Travel and expenses (cost) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 28,198.98 | 35,818.37 | 42,356.45 | 34,953.83 | 37,562.55 | 53,154.03 | 44,839.39 | 35,365.45 | 44,531.751 | 43,816.275 | 41,808.2372 | 41,078.3062 | 35,625.9529 | 39,877.9378 | 39,907.1866 | 32,510.6061 | 22,638.4056 | 29,918.01 | 26,715.5493 | 22,037.0227 | 23,775.1006 | 21,543.3655 | 21,509.2421 | 22,933.8051 | 483,483.6195 | 338,992.1843 | |
| Fees invoiced | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 424,757.54 | 470,748.08 | 497,365.35 | 638,677.81 | 509,716.09 | 665,991.24 | 664,583.73 | 591,648.8 | 517,622.9386 | 420,923.7797 | 653,669.9383 | 573,414.3341 | 687,887.2791 | 525,148.1102 | 554,448.2186 | 546,625.2894 | 411,961.814 | 341,003.8735 | 411,227.2603 | 395,445.0409 | 323,973.1495 | 375,962.5996 | 326,278.6362 | 342,450.2762 | 6,629,119.6307 | 5,242,411.5473 | |
| Expenses invoiced | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 18,614.66 | 21,991.74 | 29,156.39 | 32,102.91 | 28,351.43 | 30,509.27 | 42,959.87 | 36,687.31 | 27,215.38 | 34,982.6209 | 38,090.2624 | 34,362.9599 | 36,957.7591 | 31,153.1099 | 36,839.8347 | 37,261.869 | 29,745.7261 | 21,272.6668 | 28,067.9667 | 25,287.7214 | 21,431.1334 | 23,775.1006 | 21,543.3655 | 21,509.2421 | 375,024.8032 | 334,845.4955 | |
| Contract assets (sum of positive positions) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | per engagement | 416,046.58 | 439,546.84 | 560,306.13 | 470,979.52 | 497,583.64 | 572,638.86 | 469,393.58 | 375,257.74 | 402,588.1857 | 562,252.4326 | 536,606.6727 | 606,641.3518 | 461,314.8016 | 520,322.5903 | 532,947.3828 | 422,007.2791 | 330,724.6557 | 417,418.607 | 395,302.4184 | 327,455.6921 | 380,450.7565 | 341,869.2308 | 363,959.5183 | 394,096.533 | 606,641.3518 | 394,096.533 |
| Contract liabilities (sum of negative positions) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | per engagement | 44,115.87 | 35,015.54 | 23,217.76 | 36,015.43 | 11,299.39 | 38,346.58 | 15,745.86 | 39,044.51 | 16,074.9433 | 0 | 5,285.3026 | 294.896 | 4,697.2344 | 7,665.5172 | 9,796.83 | 0 | 3,248.2759 | 2,166.6667 | 0 | 0 | 0 | 0 | 0 | 0 | 294.896 | 0 |
| Fee revenue: signed engagements | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 457,500.86 | 496,184.02 | 626,975.9 | 540,305.01 | 558,878.41 | 701,548.67 | 590,211.73 | 483,686.24 | 560,155.71 | 593,555.3286 | 535,061.3306 | 559,633.0983 | 404,226.3792 | 379,429.342 | 316,050.9265 | 134,671.8168 | 32,228.6286 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,703,696.3075 | 1,266,607.0931 | |
| Fee revenue: named pipeline (win-weighted) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,477.5839 | 102,496.2684 | 128,653.7125 | 144,433.1337 | 134,110.352 | 181,667.2144 | 144,636.1391 | 96,079.8259 | 77,860.9909 | 70,930.9551 | 59,363.3769 | 53,645.0487 | 0 | 1,230,354.6013 | |
| Fee revenue: new work not yet identified (gap to target utilisation x scenario share) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 91,404.8477 | 86,211.5222 | 103,259.0765 | 93,575.2809 | 119,815.025 | 173,893.2081 | 159,564.9935 | 240,316.9197 | 249,421.8446 | 235,375.0767 | 296,763.2558 | 268,681.854 | 289,039.6701 | 317,517.6793 | 177,616.3699 | 2,547,223.8842 | |
| Hours: new work not yet identified | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 518.0818 | 482.2028 | 596.6809 | 536.2401 | 669.1338 | 905.0519 | 847.5294 | 1,286.498 | 1,339.9507 | 1,270.4263 | 1,608.0025 | 1,454.6765 | 1,567.0091 | 1,722.29 | 1,000.2846 | 13,803.4893 | |
| Signed fees still to earn | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 7,450,796.0318 | 6,963,486.0016 | 6,352,287.7047 | 5,822,320.4116 | 5,276,470.8614 | 4,589,152.2309 | 3,992,570.7302 | 3,515,012.5607 | 2,954,856.8507 | 2,361,301.5221 | 1,826,240.1915 | 1,266,607.0931 | 862,380.7139 | 482,951.3719 | 166,900.4454 | 32,228.6286 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,266,607.0931 | 0 | |
| Pipeline fees still to earn (win-weighted) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 1,278,235.7573 | 1,278,235.7573 | 1,278,235.7573 | 1,278,235.7573 | 1,278,235.7573 | 1,278,235.7573 | 1,278,235.7573 | 1,278,235.7573 | 1,278,235.7573 | 1,278,235.7573 | 1,278,235.7573 | 1,278,235.7573 | 1,241,758.1733 | 1,139,261.9049 | 1,010,608.1925 | 866,175.0588 | 732,064.7069 | 550,397.4925 | 405,761.3534 | 309,681.5275 | 231,820.5366 | 160,889.5816 | 101,526.2047 | 47,881.156 | 1,278,235.7573 | 47,881.156 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Fee revenue | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | Engagements | 129,123.85 | 113,176.33 | 139,848.85 | 101,634.82 | 113,443.94 | 128,377.58 | 144,975.83 | 105,580.84 | 136,307.3244 | 223,198.4116 | 220,772.3419 | 226,837.5161 | 194,085.5753 | 200,150.7495 | 214,707.1676 | 92,386.0275 | 38,395.6947 | 52,011.1893 | 50,377.33 | 44,114.2025 | 52,011.1893 | 47,381.9212 | 49,560.4003 | 53,645.0487 | 1,783,277.6339 | 1,088,826.496 |
| Travel and expenses rebilled | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | Engagements | 7,418 | 5,932.03 | 8,990.37 | 5,957.49 | 6,400.54 | 8,203.43 | 10,505.41 | 7,032.12 | 8,404 | 15,233.4194 | 15,067.8387 | 15,481.7903 | 13,643.8452 | 14,070.2153 | 15,093.5037 | 7,391.496 | 2,448.0028 | 3,316.0889 | 3,211.9186 | 2,812.599 | 3,316.0889 | 3,020.9396 | 3,159.8334 | 3,420.2593 | 114,626.4384 | 74,904.7907 |
| REVENUE | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | 136,541.85 | 119,108.36 | 148,839.22 | 107,592.31 | 119,844.48 | 136,581.01 | 155,481.24 | 112,612.96 | 144,711.3244 | 238,431.8309 | 235,840.1806 | 242,319.3064 | 207,729.4204 | 214,220.9648 | 229,800.6714 | 99,777.5235 | 40,843.6976 | 55,327.2783 | 53,589.2486 | 46,926.8014 | 55,327.2783 | 50,402.8608 | 52,720.2337 | 57,065.3079 | 1,897,904.0723 | 1,163,731.2867 | |
| Hours worked | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | Engagements | 708 | 622 | 749.6 | 562.6 | 615.2 | 696.5 | 801.1 | 575.9 | 764 | 1,275.2387 | 1,261.3774 | 1,296.0306 | 1,108.9032 | 1,143.5565 | 1,226.7242 | 542.1694 | 216.0638 | 292.6822 | 283.488 | 248.2435 | 292.6822 | 266.6319 | 278.8909 | 301.8764 | 9,927.5468 | 6,201.912 |
| Standard value at the rate card | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | Engagements | 144,715.2 | 127,136.8 | 153,218.24 | 114,995.44 | 125,746.88 | 142,364.6 | 163,744.84 | 117,713.96 | 156,161.6 | 256,506.6542 | 253,718.5384 | 260,688.8279 | 223,049.2645 | 230,019.554 | 246,748.2489 | 106,644.7121 | 44,163.44 | 59,824.2343 | 57,944.939 | 50,740.9736 | 59,824.2343 | 54,499.5643 | 57,005.2914 | 61,703.5297 | 2,016,711.5805 | 1,252,167.9861 |
| Invoiced ex VAT (fees and expenses) | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | Engagements | 138,206.08 | 136,541.85 | 119,108.36 | 148,839.22 | 107,592.31 | 119,844.48 | 136,581.01 | 155,481.24 | 112,612.96 | 144,711.3244 | 243,607.5871 | 240,959.6785 | 247,579.4499 | 212,230.078 | 218,862.2679 | 234,779.5238 | 70,101.3128 | 40,843.6976 | 55,327.2783 | 53,589.2486 | 46,926.8014 | 55,327.2783 | 50,402.8608 | 52,720.2337 | 1,804,086.1 | 1,338,690.031 |
| VAT on invoices | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | Client_Register VAT rate | 26,259.1552 | 25,942.9515 | 22,630.5884 | 28,279.4518 | 20,442.5389 | 22,770.4512 | 25,950.3919 | 29,541.4356 | 21,396.4624 | 27,495.1516 | 46,285.4415 | 45,782.3389 | 47,040.0955 | 40,323.7148 | 41,583.8309 | 44,608.1095 | 13,319.2494 | 7,760.3025 | 10,512.1829 | 10,181.9572 | 8,916.0923 | 10,512.1829 | 9,576.5436 | 10,016.8444 | 342,776.359 | 254,351.1059 |
| INVOICED INCL. VAT | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | 164,465.2352 | 162,484.8015 | 141,738.9484 | 177,118.6718 | 128,034.8489 | 142,614.9312 | 162,531.4019 | 185,022.6756 | 134,009.4224 | 172,206.476 | 289,893.0287 | 286,742.0175 | 294,619.5454 | 252,553.7928 | 260,446.0988 | 279,387.6333 | 83,420.5622 | 48,604.0001 | 65,839.4611 | 63,771.2058 | 55,842.8937 | 65,839.4611 | 59,979.4044 | 62,737.0781 | 2,146,862.459 | 1,593,041.1369 | |
| Cash received | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | A: bank; F: opening + invoiced - closing at days to collect | 183,500.54 | 201,642.93 | 130,135.16 | 161,375.56 | 164,694.68 | 134,511 | 151,678.17 | 153,019.17 | 75,087.8589 | 185,022.6756 | 134,009.4224 | 172,206.476 | 289,893.0287 | 286,742.0175 | 294,619.5454 | 252,553.7928 | 260,446.0988 | 279,387.6333 | 83,420.5622 | 48,604.0001 | 65,839.4611 | 63,771.2058 | 55,842.8937 | 65,839.4611 | 1,846,883.6429 | 2,046,959.7005 |
| RECEIVABLE (incl. VAT) | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | opening + invoiced - received | 257,620.9252 | 218,462.7967 | 230,066.5851 | 245,809.6969 | 209,149.8658 | 217,253.797 | 228,107.0289 | 260,110.5345 | 319,032.098 | 306,215.8984 | 462,099.5046 | 576,635.0461 | 581,361.5629 | 547,173.3382 | 512,999.8916 | 539,833.7321 | 362,808.1955 | 132,024.5623 | 114,443.4612 | 129,610.6669 | 119,614.0995 | 121,682.3548 | 125,818.8655 | 122,716.4825 | 576,635.0461 | 122,716.4825 |
| Debtor days (receivable / invoicing of the last three months x days) | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | 48.5589 | 39.4229 | 44.1785 | 45.4501 | 43.0569 | 44.1525 | 48.4459 | 48.8202 | 60.9493 | 57.3486 | 70.5426 | 70.8433 | 61.3888 | 59.0535 | 57.168 | 60.6335 | 53.555 | 29.2024 | 53.2123 | 66.9091 | 59.3383 | 60.3643 | 63.0266 | 59.8757 | 70.8433 | 59.8757 | |
| Contract position (+ unbilled / - invoiced ahead) | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | Engagements | 136,541.85 | 119,108.36 | 148,839.22 | 107,592.31 | 119,844.48 | 136,581.01 | 155,481.24 | 112,612.96 | 144,711.3244 | 238,431.8309 | 230,664.4244 | 232,024.0523 | 192,174.0228 | 194,164.9096 | 205,103.3131 | 70,101.3128 | 40,843.6976 | 55,327.2783 | 53,589.2486 | 46,926.8014 | 55,327.2783 | 50,402.8608 | 52,720.2337 | 57,065.3079 | 232,024.0523 | 57,065.3079 |
| Fee revenue | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | Engagements | 41,567.43 | 37,171.67 | 34,584.76 | 34,810.69 | 28,368.01 | 51,461.54 | 55,723.08 | 73,479.57 | 90,157.4802 | 34,239.8698 | 0 | 0 | 0 | 13,443.6665 | 14,421.3877 | 15,073.2018 | 11,488.2241 | 15,562.0624 | 15,073.2018 | 13,199.2362 | 15,562.0624 | 14,176.9574 | 0 | 0 | 481,564.1 | 128,000 |
| Travel and expenses rebilled | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | Engagements | 3,226.3 | 5,065.99 | 3,593.13 | 4,828.71 | 4,819.69 | 5,835.95 | 7,027.99 | 4,689.48 | 6,612.48 | 0 | 0 | 0 | 0 | 1,395.7752 | 1,497.2862 | 1,564.9601 | 1,192.7534 | 1,615.7156 | 1,564.9601 | 1,370.3975 | 1,615.7156 | 1,471.9084 | 0 | 0 | 45,699.72 | 13,289.472 |
| REVENUE | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | 44,793.73 | 42,237.66 | 38,177.89 | 39,639.4 | 33,187.7 | 57,297.49 | 62,751.07 | 78,169.05 | 96,769.9602 | 34,239.8698 | 0 | 0 | 0 | 14,839.4417 | 15,918.6738 | 16,638.1619 | 12,680.9774 | 17,177.7779 | 16,638.1619 | 14,569.6336 | 17,177.7779 | 15,648.8658 | 0 | 0 | 527,263.82 | 141,289.472 | |
| Hours worked | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | Engagements | 229.7 | 252.9 | 289.8 | 290.5 | 253.3 | 334.5 | 362.2 | 438 | 608.2039 | 187.7801 | 0 | 0 | 0 | 84.6951 | 90.8547 | 94.9612 | 72.3758 | 98.041 | 94.9612 | 83.1552 | 98.041 | 89.3148 | 0 | 0 | 3,246.884 | 806.4 |
| Standard value at the rate card | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | Engagements | 45,181.99 | 49,745.43 | 57,003.66 | 57,141.35 | 49,824.11 | 65,796.15 | 71,244.74 | 87,523.77 | 121,563.4546 | 38,795.3678 | 0 | 0 | 0 | 16,659.5259 | 17,871.1278 | 18,678.8624 | 14,236.3221 | 19,284.6633 | 18,678.8624 | 16,356.6254 | 19,284.6633 | 17,568.2273 | 0 | 0 | 643,820.0224 | 158,618.88 |
| Invoiced ex VAT (fees and expenses) | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | Engagements | 48,417.8 | 44,793.73 | 50,831.79 | 56,036.5 | 57,398.75 | 50,657.87 | 66,368.41 | 101,073.15 | 64,991.14 | 35,112.48 | 0 | 0 | 0 | 0 | 16,722.5391 | 17,938.7237 | 18,749.5135 | 14,290.1697 | 19,357.6058 | 18,749.5135 | 16,418.4929 | 17,591.0054 | 1,471.9084 | 0 | 575,681.62 | 141,289.472 |
| VAT on invoices | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | Client_Register VAT rate | 9,199.382 | 8,510.8087 | 9,658.0401 | 10,646.935 | 10,905.7625 | 9,624.9953 | 12,609.9979 | 19,203.8985 | 12,348.3166 | 6,671.3712 | 0 | 0 | 0 | 0 | 3,177.2824 | 3,408.3575 | 3,562.4076 | 2,715.1323 | 3,677.9451 | 3,562.4076 | 3,119.5137 | 3,342.291 | 279.6626 | 0 | 109,379.5078 | 26,844.9997 |
| INVOICED INCL. VAT | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | 57,617.182 | 53,304.5387 | 60,489.8301 | 66,683.435 | 68,304.5125 | 60,282.8653 | 78,978.4079 | 120,277.0485 | 77,339.4566 | 41,783.8512 | 0 | 0 | 0 | 0 | 19,899.8215 | 21,347.0812 | 22,311.9211 | 17,005.302 | 23,035.5509 | 22,311.9211 | 19,538.0065 | 20,933.2964 | 1,751.571 | 0 | 685,061.1278 | 168,134.4717 | |
| Cash received | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | A: bank; F: opening + invoiced - closing at days to collect | 133,442.12 | 87,793 | 66,543.84 | 44,069.06 | 67,936.82 | 68,104.42 | 77,991.26 | 57,860.81 | 32,401.5576 | 99,627.7282 | 98,808.2526 | 59,561.6539 | 20,891.9256 | 0 | 0 | 0 | 9,949.9107 | 20,623.4514 | 21,829.5011 | 19,658.6115 | 20,020.4265 | 22,673.736 | 20,924.9638 | 20,235.6515 | 894,140.5222 | 176,808.1781 |
| RECEIVABLE (incl. VAT) | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | opening + invoiced - received | 154,146.382 | 119,657.9207 | 113,603.9108 | 136,218.2858 | 136,585.9783 | 128,764.4236 | 129,751.5715 | 192,167.81 | 237,105.7091 | 179,261.832 | 80,453.5795 | 20,891.9256 | 0 | 0 | 19,899.8215 | 41,246.9027 | 53,608.913 | 49,990.7637 | 51,196.8134 | 53,850.123 | 53,367.7031 | 51,627.2634 | 32,453.8707 | 12,218.2192 | 20,891.9256 | 12,218.2192 |
| Debtor days (receivable / invoicing of the last three months x days) | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | 82.936 | 63.6468 | 59.648 | 67.1741 | 64.2831 | 60.0067 | 57.5102 | 68.1188 | 78.8652 | 68.8892 | 61.4596 | 46 | 0 | 0 | 90 | 89 | 77.5977 | 74.9891 | 75.5397 | 79.4545 | 75.6691 | 75.6525 | 69.9456 | 49.5518 | 46 | 49.5518 | |
| Contract position (+ unbilled / - invoiced ahead) | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | Engagements | 44,793.73 | 42,237.66 | 29,583.76 | 13,186.66 | -11,024.39 | -4,384.77 | -8,002.11 | -30,906.21 | 872.6102 | -0 | -0 | -0 | -0 | 14,839.4417 | 14,035.5764 | 12,735.0146 | 6,666.4785 | 9,554.0867 | 6,834.6428 | 2,654.763 | 3,414.048 | 1,471.9084 | -0 | -0 | -0 | -0 |
| Fee revenue | WIT Wittenfels Holding GmbH | Germany | client since 2023 | Engagements | 87,172.41 | 89,729.82 | 94,929.76 | 90,920.74 | 76,482.22 | 97,486.29 | 57,019.59 | 45,659.58 | 53,170.4149 | 57,452.9344 | 56,828.446 | 101,132.5999 | 102,833.3324 | 106,046.8741 | 58,492.1491 | 61,135.8621 | 32,228.6286 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 907,984.8052 | 360,736.8463 |
| Travel and expenses rebilled | WIT Wittenfels Holding GmbH | Germany | client since 2023 | Engagements | 4,802.24 | 3,891.79 | 4,040.9 | 4,247.23 | 2,718.59 | 4,738.61 | 3,099.03 | 2,367.11 | 3,479.3518 | 3,351.8363 | 3,315.4033 | 5,608.4799 | 4,942.6603 | 5,097.1185 | 2,146.7676 | 2,243.7967 | 1,710.1369 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 45,660.5711 | 16,140.4799 |
| REVENUE | WIT Wittenfels Holding GmbH | Germany | client since 2023 | 91,974.65 | 93,621.61 | 98,970.66 | 95,167.97 | 79,200.81 | 102,224.9 | 60,118.62 | 48,026.69 | 56,649.7667 | 60,804.7706 | 60,143.8492 | 106,741.0798 | 107,775.9928 | 111,143.9925 | 60,638.9167 | 63,379.6587 | 33,938.7655 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 953,645.3763 | 376,877.3262 | |
| Hours worked | WIT Wittenfels Holding GmbH | Germany | client since 2023 | Engagements | 475.7 | 486.4 | 513.4 | 497.8 | 415.3 | 528.8 | 311.7 | 249.6 | 347.9352 | 335.1836 | 331.5403 | 585.3146 | 591.5777 | 610.0645 | 332.0008 | 347.0065 | 184.4808 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,078.6737 | 2,065.1303 |
| Standard value at the rate card | WIT Wittenfels Holding GmbH | Germany | client since 2023 | Engagements | 97,233.08 | 99,420.16 | 104,938.96 | 101,750.32 | 84,887.32 | 108,086.72 | 61,311.39 | 49,096.32 | 68,438.8493 | 65,930.6192 | 65,213.982 | 115,131.3791 | 117,261.9987 | 120,926.4362 | 66,298.697 | 69,295.2483 | 36,287.371 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,021,439.0996 | 410,069.7512 |
| Invoiced ex VAT (fees and expenses) | WIT Wittenfels Holding GmbH | Germany | client since 2023 | Engagements | 103,005.97 | 91,974.65 | 93,621.61 | 98,970.66 | 95,167.97 | 79,200.81 | 102,224.9 | 60,118.62 | 48,026.6876 | 67,127.4816 | 64,667.3121 | 63,964.4065 | 131,666.5975 | 94,831.9588 | 96,886.7047 | 63,603.9822 | 44,529.5859 | 33,938.7655 | 0 | 0 | 0 | 0 | 0 | 0 | 968,071.0779 | 465,457.5947 |
| VAT on invoices | WIT Wittenfels Holding GmbH | Germany | client since 2023 | Client_Register VAT rate | 19,571.1343 | 17,475.1835 | 17,788.1059 | 18,804.4254 | 18,081.9143 | 15,048.1539 | 19,422.731 | 11,422.5378 | 9,125.0706 | 12,754.2215 | 12,286.7893 | 12,153.2372 | 25,016.6535 | 18,018.0722 | 18,408.4739 | 12,084.7566 | 8,460.6213 | 6,448.3654 | 0 | 0 | 0 | 0 | 0 | 0 | 183,933.5048 | 88,436.943 |
| INVOICED INCL. VAT | WIT Wittenfels Holding GmbH | Germany | client since 2023 | 122,577.1043 | 109,449.8335 | 111,409.7159 | 117,775.0854 | 113,249.8843 | 94,248.9639 | 121,647.631 | 71,541.1578 | 57,151.7582 | 79,881.7031 | 76,954.1014 | 76,117.6438 | 156,683.251 | 112,850.031 | 115,295.1786 | 75,688.7388 | 52,990.2073 | 40,387.1309 | 0 | 0 | 0 | 0 | 0 | 0 | 1,152,004.5826 | 553,894.5376 | |
| Cash received | WIT Wittenfels Holding GmbH | Germany | client since 2023 | A: bank; F: opening + invoiced - closing at days to collect | 152,797.13 | 121,284.36 | 111,025.85 | 118,671.81 | 107,807.15 | 121,274.69 | 82,190.7 | 147,268.76 | 21,377.2572 | 64,346.458 | 68,516.7307 | 78,417.9023 | 76,535.8726 | 116,400.4474 | 134,766.641 | 114,072.6048 | 95,491.9587 | 64,339.473 | 46,688.6691 | 20,193.5655 | 0 | 0 | 0 | 0 | 1,194,978.7981 | 668,489.2321 |
| RECEIVABLE (incl. VAT) | WIT Wittenfels Holding GmbH | Germany | client since 2023 | opening + invoiced - received | 127,348.8843 | 115,514.3578 | 115,898.2237 | 115,001.4991 | 120,444.2334 | 93,418.5073 | 132,875.4383 | 57,147.8361 | 92,922.3371 | 108,457.5822 | 116,894.953 | 114,594.6945 | 194,742.0729 | 191,191.6565 | 171,720.1941 | 133,336.3281 | 90,834.5767 | 66,882.2346 | 20,193.5655 | 0 | 0 | 0 | 0 | 0 | 114,594.6945 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | WIT Wittenfels Holding GmbH | Germany | client since 2023 | 32.2068 | 29.3731 | 30.3719 | 30.2247 | 32.3591 | 26.1352 | 37.1401 | 18.2913 | 34.1489 | 47.8395 | 49.7106 | 45.2567 | 57.8401 | 49.7822 | 40.1603 | 39.0573 | 34.2527 | 35.9994 | 19.8957 | 0 | 0 | 0 | 0 | 0 | 45.2567 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | WIT Wittenfels Holding GmbH | Germany | client since 2023 | Engagements | 91,974.65 | 93,621.61 | 98,970.66 | 95,167.97 | 79,200.81 | 102,224.9 | 60,118.62 | 48,026.69 | 56,649.7691 | 50,327.0581 | 45,803.5952 | 88,580.2684 | 64,689.6637 | 81,001.6974 | 44,753.9094 | 44,529.5859 | 33,938.7655 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | 88,580.2684 | -0 |
| Fee revenue | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | Engagements | 41,148.65 | 41,677.7 | 48,771.95 | 40,358.33 | 32,885.26 | 0 | 0 | 0 | 0 | 0 | 36,714.6974 | 37,723.3429 | 32,276.6571 | 33,285.3026 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 279,279.9303 | 65,561.9597 |
| Travel and expenses rebilled | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| REVENUE | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | 41,148.65 | 41,677.7 | 48,771.95 | 40,358.33 | 32,885.26 | 0 | 0 | 0 | 0 | 0 | 36,714.6974 | 37,723.3429 | 32,276.6571 | 33,285.3026 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 279,279.9303 | 65,561.9597 | |
| Hours worked | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | Engagements | 210 | 212.7 | 308.7 | 217.1 | 176.9 | 0 | 0 | 0 | 0 | 0 | 202.6651 | 208.2329 | 178.1671 | 183.7349 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,536.298 | 361.902 |
| Standard value at the rate card | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | Engagements | 43,386 | 43,943.82 | 63,777.42 | 44,852.86 | 36,547.54 | 0 | 0 | 0 | 0 | 0 | 41,870.6158 | 43,020.9074 | 36,809.3326 | 37,959.6242 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 317,399.1632 | 74,768.9568 |
| Invoiced ex VAT (fees and expenses) | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | Engagements | 0 | 116,000 | 0 | 0 | 87,000 | 0 | 0 | 0 | 0 | 0 | 42,000 | 0 | 56,000 | 42,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 245,000 | 98,000 |
| VAT on invoices | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | Client_Register VAT rate | 0 | 22,040 | 0 | 0 | 16,530 | 0 | 0 | 0 | 0 | 0 | 7,980 | 0 | 10,640 | 7,980 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 46,550 | 18,620 |
| INVOICED INCL. VAT | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | 0 | 138,040 | 0 | 0 | 103,530 | 0 | 0 | 0 | 0 | 0 | 49,980 | 0 | 66,640 | 49,980 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 291,550 | 116,620 | |
| Cash received | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | A: bank; F: opening + invoiced - closing at days to collect | 90,554.26 | 3,797.31 | 134,242.69 | 0 | -2,185.14 | 105,715.14 | 0 | 0 | 0 | 0 | 0 | 24,990 | 24,990 | 33,320 | 58,310 | 24,990 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 357,114.26 | 141,610 |
| RECEIVABLE (incl. VAT) | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | opening + invoiced - received | 0 | 134,242.69 | 0 | 0 | 105,715.14 | 0 | 0 | 0 | 0 | 0 | 49,980 | 24,990 | 66,640 | 83,300 | 24,990 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 24,990 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | 0 | 57.377 | 0 | 0 | 93.9418 | 0 | 0 | 0 | 0 | 0 | 91 | 46 | 52.5714 | 64.2857 | 19.2857 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 46 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | Engagements | 39,306.76 | -35,015.54 | 13,756.41 | 54,114.74 | 0 | 0 | 0 | 0 | 0 | 0 | -5,285.3026 | 32,438.0403 | 8,714.6974 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 32,438.0403 | 0 |
| Fee revenue | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | Engagements | 20,988.75 | 23,381.25 | 65,132.24 | 33,227.11 | 29,850.27 | 35,457.69 | 40,485.57 | 31,197.12 | 0 | 0 | 41,285.4442 | 42,419.6597 | 36,294.896 | 0 | 0 | 9,964.5641 | 7,594.6137 | 10,287.7392 | 9,964.5641 | 8,725.7264 | 10,287.7392 | 9,372.0765 | 9,802.9766 | 0 | 363,425.104 | 112,294.896 |
| Travel and expenses rebilled | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 605.0064 | 461.113 | 624.6282 | 605.0064 | 529.7894 | 624.6282 | 569.033 | 595.1955 | 0 | 0 | 4,614.4 |
| REVENUE | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | 20,988.75 | 23,381.25 | 65,132.24 | 33,227.11 | 29,850.27 | 35,457.69 | 40,485.57 | 31,197.12 | 0 | 0 | 41,285.4442 | 42,419.6597 | 36,294.896 | 0 | 0 | 10,569.5705 | 8,055.7267 | 10,912.3674 | 10,569.5705 | 9,255.5158 | 10,912.3674 | 9,941.1096 | 10,398.1721 | 0 | 363,425.104 | 116,909.296 | |
| Hours worked | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | Engagements | 128.7 | 124.7 | 337.9 | 169.3 | 137.4 | 175.6 | 200.5 | 154.5 | 0 | 0 | 238.9051 | 245.4684 | 210.0265 | 0 | 0 | 58.7385 | 44.7682 | 60.6435 | 58.7385 | 51.4359 | 60.6435 | 55.2459 | 57.786 | 0 | 1,912.9735 | 658.0265 |
| Standard value at the rate card | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | Engagements | 26,589.42 | 25,763.02 | 69,810.14 | 34,977.38 | 28,386.84 | 36,278.96 | 41,423.3 | 31,919.7 | 0 | 0 | 49,357.7945 | 50,713.7778 | 43,391.4677 | 0 | 0 | 11,553.8597 | 8,805.9147 | 11,928.5794 | 11,553.8597 | 10,117.4339 | 11,928.5794 | 10,866.8734 | 11,366.4998 | 0 | 395,220.3323 | 131,513.0677 |
| Invoiced ex VAT (fees and expenses) | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | Engagements | 48,000 | 0 | 99,000 | 0 | 0 | 84,000 | 0 | 63,000 | 0 | 0 | 36,000 | 48,000 | 36,000 | 0 | 0 | 0 | 11,465.6345 | 8,738.6728 | 11,837.4929 | 11,465.6345 | 10,040.1772 | 11,837.4929 | 10,783.894 | 4,445.4013 | 378,000 | 116,614.4 |
| VAT on invoices | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | Client_Register VAT rate | 9,120 | 0 | 18,810 | 0 | 0 | 15,960 | 0 | 11,970 | 0 | 0 | 6,840 | 9,120 | 6,840 | 0 | 0 | 0 | 2,178.4705 | 1,660.3478 | 2,249.1236 | 2,178.4705 | 1,907.6337 | 2,249.1236 | 2,048.9399 | 844.6262 | 71,820 | 22,156.736 |
| INVOICED INCL. VAT | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | 57,120 | 0 | 117,810 | 0 | 0 | 99,960 | 0 | 74,970 | 0 | 0 | 42,840 | 57,120 | 42,840 | 0 | 0 | 0 | 13,644.105 | 10,399.0206 | 14,086.6165 | 13,644.105 | 11,947.8109 | 14,086.6165 | 12,832.8339 | 5,290.0275 | 449,820 | 138,771.136 | |
| Cash received | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | A: bank; F: opening + invoiced - closing at days to collect | 38,306.61 | 56,722.49 | -14,613.55 | 132,423.55 | 0 | 9,373.32 | 90,586.68 | -3,865.16 | 41,350.16 | 37,485 | 0 | 21,420 | 49,980 | 49,980 | 21,420 | 0 | 0 | 6,822.0525 | 12,021.5628 | 12,242.8186 | 13,865.3608 | 12,795.958 | 13,017.2137 | 13,459.7252 | 409,189.1 | 205,604.6915 |
| RECEIVABLE (incl. VAT) | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | opening + invoiced - received | 56,722.49 | 0 | 132,423.55 | 0 | 0 | 90,586.68 | 0 | 78,835.16 | 37,485 | 0 | 42,840 | 78,540 | 71,400 | 21,420 | 0 | 0 | 13,644.105 | 17,221.0731 | 19,286.1268 | 20,687.4133 | 18,769.8634 | 20,060.522 | 19,876.1422 | 11,706.4445 | 78,540 | 11,706.4445 |
| Debtor days (receivable / invoicing of the last three months x days) | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | 30.7843 | 0 | 68.1308 | 0 | 0 | 82.4669 | 0 | 41.4614 | 46 | 0 | 91 | 72.2857 | 46 | 19.2857 | 0 | 0 | 92 | 65.1794 | 46.5338 | 49.9149 | 43.5204 | 46.513 | 46.5361 | 33.4371 | 72.2857 | 33.4371 | |
| Contract position (+ unbilled / - invoiced ahead) | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | Engagements | -12,731.25 | 10,650 | -23,217.76 | 10,009.35 | 39,859.62 | -8,682.69 | 31,802.88 | 0 | 0 | 0 | 5,285.4442 | -294.896 | 0 | 0 | 0 | 10,569.5705 | 7,159.6628 | 9,333.3574 | 8,065.435 | 5,855.3164 | 6,727.5066 | 4,831.1232 | 4,445.4013 | 0 | -294.896 | 0 |
| Fee revenue | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 63,549.37 | 84,859.48 | 87,157 | 75,602.82 | 89,058.6196 | 85,794.6911 | 84,862.1402 | 87,193.5176 | 0 | 22,606.235 | 24,250.3248 | 25,346.3847 | 19,318.0554 | 26,168.4296 | 25,346.3847 | 0 | 0 | 0 | 0 | 0 | 658,077.6386 | 143,035.8142 |
| Travel and expenses rebilled | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 4,916.45 | 6,841.76 | 7,114.82 | 4,682.27 | 7,028.954 | 6,771.3484 | 6,697.7468 | 6,881.7508 | 0 | 1,846.0086 | 1,980.2638 | 2,069.7672 | 1,577.4983 | 2,136.8948 | 2,069.7672 | 0 | 0 | 0 | 0 | 0 | 50,935.1 | 11,680.2 |
| REVENUE | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | 0 | 0 | 0 | 0 | 68,465.82 | 91,701.24 | 94,271.82 | 80,285.09 | 96,087.5736 | 92,566.0395 | 91,559.8869 | 94,075.2684 | 0 | 24,452.2436 | 26,230.5886 | 27,416.152 | 20,895.5536 | 28,305.3244 | 27,416.152 | 0 | 0 | 0 | 0 | 0 | 709,012.7386 | 154,716.0143 | |
| Hours worked | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 350.1 | 462.3 | 478.5 | 418.3 | 502.0681 | 483.6677 | 478.4105 | 491.5536 | 0 | 128.0172 | 137.3276 | 143.5345 | 109.3966 | 148.1897 | 143.5345 | 0 | 0 | 0 | 0 | 0 | 3,664.9 | 810 |
| Standard value at the rate card | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 68,864.67 | 90,934.41 | 94,120.95 | 82,279.61 | 98,756.8042 | 95,137.4448 | 94,103.3422 | 96,688.5988 | 0 | 25,180.9914 | 27,012.3362 | 28,233.2328 | 21,518.3017 | 29,148.9052 | 28,233.2328 | 0 | 0 | 0 | 0 | 0 | 720,885.83 | 159,327 |
| Invoiced ex VAT (fees and expenses) | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 0 | 68,465.82 | 91,701.24 | 94,271.82 | 80,285.09 | 96,087.5736 | 92,566.0395 | 91,559.8869 | 94,075.2684 | 0 | 24,452.2436 | 26,230.5886 | 27,416.152 | 20,895.5536 | 28,305.3244 | 27,416.152 | 0 | 0 | 0 | 0 | 614,937.4701 | 248,791.2827 |
| VAT on invoices | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | Client_Register VAT rate | 0 | 0 | 0 | 0 | 0 | 13,008.5058 | 17,423.2356 | 17,911.6458 | 15,254.1671 | 18,256.639 | 17,587.5475 | 17,396.3785 | 17,874.301 | 0 | 4,645.9263 | 4,983.8118 | 5,209.0689 | 3,970.1552 | 5,378.0116 | 5,209.0689 | 0 | 0 | 0 | 0 | 116,838.1193 | 47,270.3437 |
| INVOICED INCL. VAT | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | 0 | 0 | 0 | 0 | 0 | 81,474.3258 | 109,124.4756 | 112,183.4658 | 95,539.2571 | 114,344.2126 | 110,153.587 | 108,956.2655 | 111,949.5694 | 0 | 29,098.1699 | 31,214.4005 | 32,625.2208 | 24,865.7088 | 33,683.3361 | 32,625.2208 | 0 | 0 | 0 | 0 | 731,775.5894 | 296,061.6264 | |
| Cash received | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | A: bank; F: opening + invoiced - closing at days to collect | 0 | 0 | 0 | 0 | 0 | -221.52 | 47,192.74 | 100,224.61 | 43,402.9714 | 112,183.4658 | 95,539.2571 | 114,344.2126 | 110,153.587 | 108,956.2655 | 111,949.5694 | 0 | 29,098.1699 | 31,214.4005 | 32,625.2208 | 24,865.7088 | 33,683.3361 | 32,625.2208 | 0 | 0 | 512,665.7369 | 515,171.4789 |
| RECEIVABLE (incl. VAT) | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | opening + invoiced - received | 0 | 0 | 0 | 0 | 0 | 81,695.8458 | 143,627.5814 | 155,586.4372 | 207,722.7229 | 209,883.4697 | 224,497.7997 | 219,109.8525 | 220,905.8349 | 111,949.5694 | 29,098.1699 | 60,312.5704 | 63,839.6213 | 57,490.9297 | 58,549.0449 | 66,308.5569 | 32,625.2208 | 0 | 0 | 0 | 219,109.8525 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | 0 | 0 | 0 | 0 | 0 | 91.2474 | 69.3275 | 47.2747 | 60.3145 | 59.9542 | 63.8342 | 60.4524 | 61.3888 | 45.6098 | 18.567 | 89 | 63.1954 | 58.9781 | 59.0793 | 66.9091 | 45.266 | 0 | 0 | 0 | 60.4524 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 68,465.82 | 91,701.24 | 94,271.82 | 80,285.09 | 96,087.5736 | 92,566.0395 | 91,559.8869 | 94,075.2684 | 0 | 24,452.2436 | 26,230.5886 | 27,416.152 | 20,895.5536 | 28,305.3244 | 27,416.152 | 0 | 0 | 0 | 0 | 0 | 94,075.2684 | 0 |
| Fee revenue | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | Engagements | 40,615.38 | 41,353.85 | 37,752.51 | 35,500.33 | 34,659.31 | 50,118.62 | 31,725 | 23,136.7 | 35,138.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 330,000 | 0 |
| Travel and expenses rebilled | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| REVENUE | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | 40,615.38 | 41,353.85 | 37,752.51 | 35,500.33 | 34,659.31 | 50,118.62 | 31,725 | 23,136.7 | 35,138.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 330,000 | 0 | |
| Hours worked | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | Engagements | 220 | 224 | 244.4 | 249.4 | 209.4 | 302.8 | 155.1 | 131.4 | 205.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,942.02 | 0 |
| Standard value at the rate card | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | Engagements | 43,274 | 44,060.8 | 48,073.48 | 49,056.98 | 41,188.98 | 59,560.76 | 32,043.66 | 27,147.24 | 42,460.432 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 386,866.332 | 0 |
| Invoiced ex VAT (fees and expenses) | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | Engagements | 72,000 | 0 | 0 | 96,000 | 0 | 72,000 | 27,000 | 36,000 | 27,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 330,000 | 0 |
| VAT on invoices | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | Client_Register VAT rate | 13,680 | 0 | 0 | 18,240 | 0 | 13,680 | 5,130 | 6,840 | 5,130 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 62,700 | 0 |
| INVOICED INCL. VAT | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | 85,680 | 0 | 0 | 114,240 | 0 | 85,680 | 32,130 | 42,840 | 32,130 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 392,700 | 0 | |
| Cash received | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | A: bank; F: opening + invoiced - closing at days to collect | 69,442.15 | 82,959.32 | 0 | -1,365.93 | 115,605.93 | -3,068.17 | 88,880.68 | 33,305.23 | 20,112.26 | 37,485 | 16,065 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 459,421.47 | 0 |
| RECEIVABLE (incl. VAT) | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | opening + invoiced - received | 82,959.32 | 0 | 0 | 115,605.93 | 0 | 88,748.17 | 31,997.49 | 41,532.26 | 53,550 | 16,065 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | 30.0156 | 0 | 0 | 90.0641 | 0 | 40.3966 | 24.9874 | 23.7844 | 46 | 19.7143 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | Engagements | -31,384.62 | 9,969.23 | 47,721.74 | -12,777.93 | 21,881.38 | 0 | 4,725 | -8,138.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fee revenue | VAR Varnholt Chemie GmbH | Germany | client since 2024 | Engagements | 0 | 0 | 33,854.82 | 56,382.38 | 49,236.51 | 60,313.05 | 68,757.08 | 53,909.05 | 65,429.3131 | 37,117.7969 | 0 | 0 | 0 | 0 | 11,051.8732 | 11,551.3929 | 8,804.0346 | 11,926.0327 | 11,551.3929 | 10,115.2738 | 0 | 0 | 0 | 0 | 425,000 | 65,000 |
| Travel and expenses rebilled | VAR Varnholt Chemie GmbH | Germany | client since 2024 | Engagements | 0 | 0 | 1,309.6 | 1,410.85 | 983.01 | 1,555.19 | 1,750.05 | 1,346.66 | 1,774.338 | 1,709.31 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11,839.008 | 0 |
| REVENUE | VAR Varnholt Chemie GmbH | Germany | client since 2024 | 0 | 0 | 35,164.42 | 57,793.23 | 50,219.52 | 61,868.24 | 70,507.13 | 55,255.71 | 67,203.6511 | 38,827.1069 | 0 | 0 | 0 | 0 | 11,051.8732 | 11,551.3929 | 8,804.0346 | 11,926.0327 | 11,551.3929 | 10,115.2738 | 0 | 0 | 0 | 0 | 436,839.008 | 65,000 | |
| Hours worked | VAR Varnholt Chemie GmbH | Germany | client since 2024 | Engagements | 0 | 0 | 183.1 | 296.6 | 259 | 337.7 | 395 | 294.7 | 417.9043 | 213.6637 | 0 | 0 | 0 | 0 | 64.2709 | 67.1758 | 51.1988 | 69.3545 | 67.1758 | 58.8242 | 0 | 0 | 0 | 0 | 2,397.668 | 378 |
| Standard value at the rate card | VAR Varnholt Chemie GmbH | Germany | client since 2024 | Engagements | 0 | 0 | 36,015.77 | 59,664.85 | 52,102.61 | 67,864.06 | 79,466.62 | 59,256.47 | 84,143.276 | 42,027.6584 | 0 | 0 | 0 | 0 | 12,642.0847 | 13,213.4784 | 10,070.8133 | 13,642.0236 | 13,213.4784 | 11,570.7216 | 0 | 0 | 0 | 0 | 480,541.3144 | 74,352.6 |
| Invoiced ex VAT (fees and expenses) | VAR Varnholt Chemie GmbH | Germany | client since 2024 | Engagements | 0 | 0 | 0 | 84,664.42 | 31,530.73 | 27,257.02 | 103,129.57 | 41,725 | 81,262.381 | 42,783.2826 | 24,486.6044 | 0 | 0 | 0 | 19,500 | 0 | 0 | 26,000 | 0 | 19,500 | 0 | 0 | 0 | 0 | 436,839.008 | 65,000 |
| VAT on invoices | VAR Varnholt Chemie GmbH | Germany | client since 2024 | Client_Register VAT rate | 0 | 0 | 0 | 16,086.2398 | 5,990.8387 | 5,178.8338 | 19,594.6183 | 7,927.75 | 15,439.8524 | 8,128.8237 | 4,652.4548 | 0 | 0 | 0 | 3,705 | 0 | 0 | 4,940 | 0 | 3,705 | 0 | 0 | 0 | 0 | 82,999.4115 | 12,350 |
| INVOICED INCL. VAT | VAR Varnholt Chemie GmbH | Germany | client since 2024 | 0 | 0 | 0 | 100,750.6598 | 37,521.5687 | 32,435.8538 | 122,724.1883 | 49,652.75 | 96,702.2334 | 50,912.1063 | 29,139.0592 | 0 | 0 | 0 | 23,205 | 0 | 0 | 30,940 | 0 | 23,205 | 0 | 0 | 0 | 0 | 519,838.4195 | 77,350 | |
| Cash received | VAR Varnholt Chemie GmbH | Germany | client since 2024 | A: bank; F: opening + invoiced - closing at days to collect | 64,094.13 | 34,097.52 | 0 | -5,148.14 | 50,772.77 | 70,259 | 25,541.25 | 89,779.73 | 62,227.6606 | 49,652.75 | 96,702.2334 | 50,912.1063 | 29,139.0592 | 0 | 0 | 0 | 23,205 | 0 | 0 | 30,940 | 0 | 23,205 | 0 | 0 | 588,891.0103 | 106,489.0592 |
| RECEIVABLE (incl. VAT) | VAR Varnholt Chemie GmbH | Germany | client since 2024 | opening + invoiced - received | 34,097.52 | 0 | 0 | 105,898.7998 | 92,647.5985 | 54,824.4523 | 152,007.3906 | 111,880.4106 | 146,354.9834 | 147,614.3397 | 80,051.1655 | 29,139.0592 | 0 | 0 | 23,205 | 23,205 | 0 | 30,940 | 30,940 | 23,205 | 23,205 | 0 | 0 | 0 | 29,139.0592 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | VAR Varnholt Chemie GmbH | Germany | client since 2024 | 0 | 0 | 0 | 93.5477 | 61.6435 | 29.2255 | 72.5792 | 50.2556 | 50.0398 | 68.8433 | 41.2137 | 33.4885 | 0 | 0 | 90 | 89 | 0 | 91 | 92 | 39.4286 | 92 | 0 | 0 | 0 | 33.4885 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | VAR Varnholt Chemie GmbH | Germany | client since 2024 | Engagements | 0 | 0 | 35,164.42 | 8,293.23 | 26,982.02 | 61,593.24 | 28,970.8 | 42,501.51 | 28,442.7801 | 24,486.6044 | 0 | 0 | 0 | 0 | -8,448.1268 | 3,103.2661 | 11,907.3007 | -2,166.6667 | 9,384.7262 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fee revenue | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | Engagements | 65,007.64 | 63,221.56 | 75,138.31 | 60,479.27 | 55,924.92 | 73,288.04 | 0 | 0 | 0 | 63,294.4867 | 62,606.5031 | 64,326.462 | 55,038.6841 | 56,758.6429 | 68,537.8411 | 7,997.1182 | 6,095.1009 | 8,256.4841 | 0 | 0 | 0 | 0 | 0 | 0 | 583,287.1918 | 202,683.8712 |
| Travel and expenses rebilled | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | Engagements | 4,394.13 | 4,403.39 | 5,031.14 | 3,602.11 | 3,669.61 | 5,166.01 | 0 | 0 | 0 | 3,622.4455 | 3,583.0711 | 3,681.5071 | 3,244.4512 | 3,345.8403 | 3,589.1741 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 37,153.4137 | 10,179.4656 |
| REVENUE | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | 69,401.77 | 67,624.95 | 80,169.45 | 64,081.38 | 59,594.53 | 78,454.05 | 0 | 0 | 0 | 66,916.9322 | 66,189.5742 | 68,007.9691 | 58,283.1352 | 60,104.4832 | 72,127.0152 | 7,997.1182 | 6,095.1009 | 8,256.4841 | 0 | 0 | 0 | 0 | 0 | 0 | 620,440.6055 | 212,863.3368 | |
| Hours worked | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | Engagements | 356.3 | 357.4 | 419.2 | 332.9 | 307.5 | 409.9 | 0 | 0 | 0 | 362.2445 | 358.3071 | 368.1507 | 314.9953 | 324.8389 | 390.7395 | 44.1867 | 33.6775 | 45.6198 | 0 | 0 | 0 | 0 | 0 | 0 | 3,271.9024 | 1,154.0576 |
| Standard value at the rate card | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | Engagements | 70,084.21 | 70,300.58 | 82,456.64 | 65,481.43 | 60,485.25 | 80,627.33 | 0 | 0 | 0 | 71,253.5029 | 70,479.0083 | 72,415.2448 | 61,959.5678 | 63,895.8043 | 77,276.9863 | 9,128.9812 | 6,957.7641 | 9,425.0563 | 0 | 0 | 0 | 0 | 0 | 0 | 643,583.1961 | 228,644.1599 |
| Invoiced ex VAT (fees and expenses) | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | Engagements | 0 | 69,401.77 | 67,624.95 | 80,169.45 | 64,081.38 | 59,594.53 | 78,454.05 | 0 | 0 | 0 | 66,916.9322 | 66,189.5742 | 68,007.9691 | 58,283.1352 | 69,104.4832 | 64,475.7184 | 12,000 | 9,000 | 0 | 0 | 0 | 0 | 0 | 0 | 552,432.6364 | 280,871.3059 |
| VAT on invoices | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | Client_Register VAT rate | 0 | 13,186.3363 | 12,848.7405 | 15,232.1955 | 12,175.4622 | 11,322.9607 | 14,906.2695 | 0 | 0 | 0 | 12,714.2171 | 12,576.0191 | 12,921.5141 | 11,073.7957 | 13,129.8518 | 12,250.3865 | 2,280 | 1,710 | 0 | 0 | 0 | 0 | 0 | 0 | 104,962.2009 | 53,365.5481 |
| INVOICED INCL. VAT | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | 0 | 82,588.1063 | 80,473.6905 | 95,401.6455 | 76,256.8422 | 70,917.4907 | 93,360.3195 | 0 | 0 | 0 | 79,631.1493 | 78,765.5933 | 80,929.4832 | 69,356.9309 | 82,234.335 | 76,726.1048 | 14,280 | 10,710 | 0 | 0 | 0 | 0 | 0 | 0 | 657,394.8373 | 334,236.854 | |
| Cash received | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | A: bank; F: opening + invoiced - closing at days to collect | 0 | 119.79 | 89,154.11 | 72,598.56 | 102,675.64 | 69,279.44 | 67,829.61 | 97,340.95 | -0.0053 | 0 | 0 | 39,815.5746 | 79,198.3713 | 79,847.5383 | 75,143.2071 | 75,795.633 | 79,480.2199 | 45,503.0524 | 12,495 | 5,355 | 0 | 0 | 0 | 0 | 538,813.6693 | 452,818.022 |
| RECEIVABLE (incl. VAT) | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | opening + invoiced - received | 0 | 82,468.3163 | 73,787.8968 | 96,590.9823 | 70,172.1845 | 71,810.2352 | 97,340.9447 | -0.0053 | 0 | 0 | 79,631.1493 | 118,581.1679 | 120,312.2799 | 109,821.6725 | 116,912.8005 | 117,843.2724 | 52,643.0524 | 17,850 | 5,355 | 0 | 0 | 0 | 0 | 0 | 118,581.1679 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | 0 | 58.9144 | 40.7263 | 33.2604 | 25.605 | 26.9389 | 37.2311 | -0 | 0 | 0 | 91 | 68.8743 | 46.2495 | 43.1516 | 45.2525 | 45.9363 | 27.9563 | 15.9694 | 19.7143 | 0 | 0 | 0 | 0 | 0 | 68.8743 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | Engagements | 69,401.77 | 67,624.95 | 80,169.45 | 64,081.38 | 59,594.53 | 78,454.05 | 0 | 0 | 0 | 66,916.9322 | 66,189.5742 | 68,007.9691 | 58,283.1352 | 60,104.4832 | 63,127.0152 | 6,648.415 | 743.5159 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 68,007.9691 | 0 |
| Fee revenue | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | Engagements | 31,876.75 | 32,070.05 | 33,659.41 | 31,861.28 | 26,343.91 | 32,008.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 187,820.36 | 0 |
| Travel and expenses rebilled | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | Engagements | 2,151.07 | 2,327.79 | 2,813.79 | 3,083.92 | 1,941 | 2,259.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14,576.77 | 0 |
| REVENUE | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | 34,027.82 | 34,397.84 | 36,473.2 | 34,945.2 | 28,284.91 | 34,268.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 202,397.13 | 0 | |
| Hours worked | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | Engagements | 190.3 | 196.3 | 199.6 | 187 | 156.6 | 196.9 | 85.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,212.2 | 0 |
| Standard value at the rate card | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | Engagements | 37,432.01 | 38,612.21 | 39,261.32 | 36,782.9 | 30,803.22 | 38,730.23 | 16,817.85 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 238,439.74 | 0 |
| Invoiced ex VAT (fees and expenses) | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | Engagements | 33,742.35 | 34,027.82 | 34,397.84 | 36,473.2 | 34,945.2 | 28,284.91 | 34,268.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 236,139.48 | 0 |
| VAT on invoices | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | Client_Register VAT rate | 6,411.0465 | 6,465.2858 | 6,535.5896 | 6,929.908 | 6,639.588 | 5,374.1329 | 6,510.9504 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 44,866.5012 | 0 |
| INVOICED INCL. VAT | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | 40,153.3965 | 40,493.1058 | 40,933.4296 | 43,403.108 | 41,584.788 | 33,659.0429 | 40,779.1104 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 281,005.9812 | 0 | |
| Output VAT corrected on the uncollectible balance (UStG s17) | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | A: VAT return; F: none | 0 | 0 | 0 | 0 | 0 | 0 | 23,376.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 23,376.93 | 0 |
| Cash received | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | A: bank; F: nothing before the distribution to creditors | 4,076.59 | 17,472.59 | 39,007.52 | 41,289.15 | 32,746.74 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 134,592.59 | 0 |
| RECEIVABLE (incl. VAT) | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | opening + invoiced - received - VAT corrected | 36,076.8065 | 59,097.3223 | 61,023.2319 | 63,137.1899 | 71,975.2379 | 105,634.2808 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 |
| Debtor days (receivable / invoicing of the last three months x days) | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | 27.8527 | 43.2349 | 45.1727 | 45.015 | 52.5862 | 81.0195 | 97.5613 | 152.0639 | 277.5773 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | Engagements | 34,027.82 | 34,397.84 | 36,473.2 | 34,945.2 | 28,284.91 | 34,268.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fee revenue | STE Stelzhof Industrie AG | Austria | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 0 | 28,720.88 | 34,892.31 | 23,558.24 | 28,493.4965 | 32,343.3157 | 31,991.7579 | 0 | 0 | 20,294.3757 | 21,770.3303 | 22,754.3 | 17,342.4665 | 23,492.2773 | 22,754.3 | 19,925.3871 | 0 | 0 | 0 | 0 | 180,000 | 148,333.437 |
| Travel and expenses rebilled | STE Stelzhof Industrie AG | Austria | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,367.4627 | 2,539.6418 | 2,654.4279 | 2,023.1045 | 2,740.5174 | 2,654.4279 | 2,324.4179 | 0 | 0 | 0 | 0 | 0 | 17,304 |
| REVENUE | STE Stelzhof Industrie AG | Austria | client since 2026 | 0 | 0 | 0 | 0 | 0 | 28,720.88 | 34,892.31 | 23,558.24 | 28,493.4965 | 32,343.3157 | 31,991.7579 | 0 | 0 | 22,661.8384 | 24,309.9721 | 25,408.7279 | 19,365.571 | 26,232.7947 | 25,408.7279 | 22,249.805 | 0 | 0 | 0 | 0 | 180,000 | 165,637.437 | |
| Hours worked | STE Stelzhof Industrie AG | Austria | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 0 | 145.2 | 176.4 | 119.1 | 180.2382 | 173.6326 | 171.7453 | 0 | 0 | 114.9254 | 123.2836 | 128.8557 | 98.209 | 133.0348 | 128.8557 | 112.8358 | 0 | 0 | 0 | 0 | 966.316 | 840 |
| Standard value at the rate card | STE Stelzhof Industrie AG | Austria | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 0 | 29,998.32 | 36,444.24 | 24,606.06 | 37,237.2042 | 35,872.4899 | 35,482.5715 | 0 | 0 | 22,605.8209 | 24,249.8806 | 25,345.9204 | 19,317.7015 | 26,167.9502 | 25,345.9204 | 22,194.806 | 0 | 0 | 0 | 0 | 199,640.8856 | 165,228 |
| Invoiced ex VAT (fees and expenses) | STE Stelzhof Industrie AG | Austria | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 0 | 54,000 | 0 | 0 | 72,000 | 0 | 54,000 | 0 | 0 | 0 | 22,661.8384 | 24,309.9721 | 25,408.7279 | 19,365.571 | 26,232.7947 | 25,408.7279 | 22,249.805 | 0 | 0 | 0 | 180,000 | 165,637.437 |
| VAT on invoices | STE Stelzhof Industrie AG | Austria | client since 2026 | Client_Register VAT rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| INVOICED INCL. VAT | STE Stelzhof Industrie AG | Austria | client since 2026 | 0 | 0 | 0 | 0 | 0 | 54,000 | 0 | 0 | 72,000 | 0 | 54,000 | 0 | 0 | 0 | 22,661.8384 | 24,309.9721 | 25,408.7279 | 19,365.571 | 26,232.7947 | 25,408.7279 | 22,249.805 | 0 | 0 | 0 | 180,000 | 165,637.437 | |
| Cash received | STE Stelzhof Industrie AG | Austria | client since 2026 | A: bank; F: opening + invoiced - closing at days to collect | 0 | 0 | 0 | 0 | 0 | 795.29 | 53,204.71 | 0 | 0 | 36,000 | 36,000 | 27,000 | 27,000 | 0 | 0 | 11,330.9192 | 23,485.9052 | 24,859.35 | 22,387.1494 | 22,799.1829 | 25,820.7613 | 23,829.2664 | 11,124.9025 | 0 | 153,000 | 192,637.437 |
| RECEIVABLE (incl. VAT) | STE Stelzhof Industrie AG | Austria | client since 2026 | opening + invoiced - received | 0 | 0 | 0 | 0 | 0 | 53,204.71 | 0 | 0 | 72,000 | 36,000 | 54,000 | 27,000 | 0 | 0 | 22,661.8384 | 35,640.8913 | 37,563.7139 | 32,069.9349 | 35,915.5802 | 38,525.1253 | 34,954.1689 | 11,124.9025 | 0 | 0 | 27,000 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | STE Stelzhof Industrie AG | Austria | client since 2026 | 0 | 0 | 0 | 0 | 0 | 89.6598 | 0 | 0 | 92 | 46 | 39 | 46 | 0 | 0 | 90 | 67.5307 | 47.7457 | 42.2435 | 46.5338 | 49.9149 | 43.5204 | 21.4755 | 0 | 0 | 46 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | STE Stelzhof Industrie AG | Austria | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 0 | -25,279.12 | 9,613.19 | 33,171.43 | -10,335.0735 | 22,008.2421 | 0 | 0 | 0 | 22,661.8384 | 24,309.9721 | 25,408.7279 | 19,365.571 | 26,232.7947 | 25,408.7279 | 22,249.805 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fee revenue | SOR Sornegg Präzision AG | Switzerland | client since 2026 | Engagements | 0 | 54,401.79 | 63,303.29 | 55,130.06 | 48,134.69 | 59,456.54 | 69,476.27 | 51,562.32 | 62,400.7614 | 60,113.8225 | 0 | 0 | 20,174.8183 | 20,805.2814 | 22,318.3927 | 23,327.1337 | 17,779.0586 | 24,083.6893 | 0 | 0 | 0 | 0 | 0 | 0 | 523,979.5438 | 128,488.374 |
| Travel and expenses rebilled | SOR Sornegg Präzision AG | Switzerland | client since 2026 | Engagements | 0 | 7,535.4 | 6,323.98 | 5,221.12 | 5,060.38 | 8,359.72 | 7,190.01 | 7,097.74 | 7,683.4971 | 7,401.9029 | 0 | 0 | 2,561.7586 | 2,641.8135 | 2,833.9454 | 2,962.0334 | 2,257.5498 | 3,058.0993 | 0 | 0 | 0 | 0 | 0 | 0 | 61,873.75 | 16,315.2 |
| REVENUE | SOR Sornegg Präzision AG | Switzerland | client since 2026 | 0 | 61,937.19 | 69,627.27 | 60,351.18 | 53,195.07 | 67,816.26 | 76,666.28 | 58,660.06 | 70,084.2584 | 67,515.7254 | 0 | 0 | 22,736.5769 | 23,447.0949 | 25,152.3382 | 26,289.167 | 20,036.6084 | 27,141.7886 | 0 | 0 | 0 | 0 | 0 | 0 | 585,853.2938 | 144,803.574 | |
| Hours worked | SOR Sornegg Präzision AG | Switzerland | client since 2026 | Engagements | 0 | 298.4 | 345.6 | 299.6 | 263.2 | 328.2 | 376.7 | 278 | 349.2499 | 336.4501 | 0 | 0 | 113.052 | 116.5849 | 125.0638 | 130.7164 | 99.6271 | 134.9558 | 0 | 0 | 0 | 0 | 0 | 0 | 2,875.4 | 720 |
| Standard value at the rate card | SOR Sornegg Präzision AG | Switzerland | client since 2026 | Engagements | 0 | 58,695.28 | 67,979.52 | 58,931.32 | 51,771.44 | 64,556.94 | 74,096.89 | 54,682.6 | 68,697.4488 | 66,179.7412 | 0 | 0 | 22,237.3307 | 22,932.2473 | 24,600.0471 | 25,711.9136 | 19,596.6477 | 26,545.8135 | 0 | 0 | 0 | 0 | 0 | 0 | 565,591.18 | 141,624 |
| Invoiced ex VAT (fees and expenses) | SOR Sornegg Präzision AG | Switzerland | client since 2026 | Engagements | 0 | 0 | 61,937.19 | 69,627.27 | 60,351.18 | 53,195.07 | 67,816.26 | 76,666.28 | 58,660.06 | 70,084.2584 | 67,515.7254 | 0 | 0 | 22,736.5769 | 23,447.0949 | 25,152.3382 | 26,289.167 | 20,036.6084 | 27,141.7886 | 0 | 0 | 0 | 0 | 0 | 585,853.2938 | 144,803.574 |
| VAT on invoices | SOR Sornegg Präzision AG | Switzerland | client since 2026 | Client_Register VAT rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| INVOICED INCL. VAT | SOR Sornegg Präzision AG | Switzerland | client since 2026 | 0 | 0 | 61,937.19 | 69,627.27 | 60,351.18 | 53,195.07 | 67,816.26 | 76,666.28 | 58,660.06 | 70,084.2584 | 67,515.7254 | 0 | 0 | 22,736.5769 | 23,447.0949 | 25,152.3382 | 26,289.167 | 20,036.6084 | 27,141.7886 | 0 | 0 | 0 | 0 | 0 | 585,853.2938 | 144,803.574 | |
| Cash received | SOR Sornegg Präzision AG | Switzerland | client since 2026 | A: bank; F: opening + invoiced - closing at days to collect | 0 | 0 | 2,465.4 | 60,162.51 | 64,736.71 | 65,875.04 | 54,028.69 | 64,257.38 | 39,734.38 | 67,663.17 | 64,372.1592 | 68,799.9919 | 33,757.8627 | 0 | 11,368.2884 | 23,091.8359 | 24,299.7165 | 25,720.7526 | 23,162.8877 | 23,589.1985 | 13,570.8943 | 0 | 0 | 0 | 552,095.4311 | 178,561.4367 |
| RECEIVABLE (incl. VAT) | SOR Sornegg Präzision AG | Switzerland | client since 2026 | opening + invoiced - received | 0 | 0 | 59,471.79 | 68,936.55 | 64,551.02 | 51,871.05 | 65,658.62 | 78,067.52 | 96,993.2 | 99,414.2884 | 102,557.8546 | 33,757.8627 | 0 | 22,736.5769 | 34,815.3833 | 36,875.8856 | 38,865.3361 | 33,181.1919 | 37,160.0928 | 13,570.8943 | 0 | 0 | 0 | 0 | 33,757.8627 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | SOR Sornegg Präzision AG | Switzerland | client since 2026 | 0 | 0 | 86.4176 | 46.6338 | 30.9443 | 25.7694 | 33.3067 | 36.333 | 43.9267 | 44.526 | 47.5531 | 22.5707 | 0 | 90 | 67.8462 | 46.007 | 47.7457 | 42.2435 | 46.5338 | 26.4639 | 0 | 0 | 0 | 0 | 22.5707 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | SOR Sornegg Präzision AG | Switzerland | client since 2026 | Engagements | 0 | 61,937.19 | 69,627.27 | 60,351.18 | 53,195.07 | 67,816.26 | 76,666.28 | 58,660.06 | 70,084.2584 | 67,515.7254 | 0 | 0 | 22,736.5769 | 23,447.0949 | 25,152.3382 | 26,289.167 | 20,036.6084 | 27,141.7886 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fee revenue | MER Merzbach Fenster GmbH | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8,534.4828 | 9,155.1724 | 9,568.9655 | 7,293.1034 | 9,879.3103 | 9,568.9655 | 0 | 0 | 0 | 0 | 0 | 0 | 54,000 |
| Travel and expenses rebilled | MER Merzbach Fenster GmbH | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| REVENUE | MER Merzbach Fenster GmbH | Germany | prospect | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8,534.4828 | 9,155.1724 | 9,568.9655 | 7,293.1034 | 9,879.3103 | 9,568.9655 | 0 | 0 | 0 | 0 | 0 | 0 | 54,000 | |
| Hours worked | MER Merzbach Fenster GmbH | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 53.1034 | 56.9655 | 59.5402 | 45.3793 | 61.4713 | 59.5402 | 0 | 0 | 0 | 0 | 0 | 0 | 336 |
| Standard value at the rate card | MER Merzbach Fenster GmbH | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10,445.4483 | 11,205.1172 | 11,711.5632 | 8,926.1103 | 12,091.3977 | 11,711.5632 | 0 | 0 | 0 | 0 | 0 | 0 | 66,091.2 |
| Invoiced ex VAT (fees and expenses) | MER Merzbach Fenster GmbH | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16,200 | 0 | 0 | 21,600 | 0 | 16,200 | 0 | 0 | 0 | 0 | 0 | 0 | 54,000 |
| VAT on invoices | MER Merzbach Fenster GmbH | Germany | prospect | Client_Register VAT rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,078 | 0 | 0 | 4,104 | 0 | 3,078 | 0 | 0 | 0 | 0 | 0 | 0 | 10,260 |
| INVOICED INCL. VAT | MER Merzbach Fenster GmbH | Germany | prospect | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19,278 | 0 | 0 | 25,704 | 0 | 19,278 | 0 | 0 | 0 | 0 | 0 | 0 | 64,260 | |
| Cash received | MER Merzbach Fenster GmbH | Germany | prospect | A: bank; F: opening + invoiced - closing at days to collect | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9,639 | 9,639 | 0 | 12,852 | 12,852 | 9,639 | 9,639 | 0 | 0 | 0 | 0 | 64,260 |
| RECEIVABLE (incl. VAT) | MER Merzbach Fenster GmbH | Germany | prospect | opening + invoiced - received | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19,278 | 9,639 | 0 | 25,704 | 12,852 | 19,278 | 9,639 | 0 | 0 | 0 | 0 | 0 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | MER Merzbach Fenster GmbH | Germany | prospect | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 90 | 45 | 0 | 92 | 45.5 | 39.4286 | 46 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | MER Merzbach Fenster GmbH | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -7,665.5172 | 1,489.6552 | 11,058.6207 | -3,248.2759 | 6,631.0345 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fee revenue | NEW New work not yet identified (new clients and extensions) | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 91,404.8477 | 86,211.5222 | 103,259.0765 | 93,575.2809 | 119,815.025 | 173,893.2081 | 159,564.9935 | 240,316.9197 | 249,421.8446 | 235,375.0767 | 296,763.2558 | 268,681.854 | 289,039.6701 | 317,517.6793 | 177,616.3699 | 2,547,223.8842 |
| Travel and expenses rebilled | NEW New work not yet identified (new clients and extensions) | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,698.9001 | 5,304.231 | 6,760.3947 | 6,075.6005 | 7,581.2864 | 10,254.2386 | 9,602.5083 | 14,576.0225 | 15,181.6413 | 14,393.9296 | 18,218.668 | 16,481.4844 | 17,754.2132 | 19,513.5458 | 11,003.131 | 156,393.5333 |
| REVENUE | NEW New work not yet identified (new clients and extensions) | Germany | prospect | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 97,103.7477 | 91,515.7532 | 110,019.4712 | 99,650.8814 | 127,396.3115 | 184,147.4466 | 169,167.5018 | 254,892.9422 | 264,603.4859 | 249,769.0063 | 314,981.9237 | 285,163.3384 | 306,793.8833 | 337,031.2251 | 188,619.5009 | 2,703,617.4175 | |
| Hours worked | NEW New work not yet identified (new clients and extensions) | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 518.0818 | 482.2028 | 596.6809 | 536.2401 | 669.1338 | 905.0519 | 847.5294 | 1,286.498 | 1,339.9507 | 1,270.4263 | 1,608.0025 | 1,454.6765 | 1,567.0091 | 1,722.29 | 1,000.2846 | 13,803.4893 |
| Standard value at the rate card | NEW New work not yet identified (new clients and extensions) | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 103,492.8076 | 97,612.6836 | 116,914.7153 | 105,950.2727 | 135,660.128 | 196,889.9548 | 180,666.8858 | 272,097.9617 | 282,406.9799 | 266,502.5778 | 336,009.1211 | 304,214.0557 | 327,264.1192 | 359,508.242 | 201,105.4913 | 2,884,085.0138 |
| Invoiced ex VAT (fees and expenses) | NEW New work not yet identified (new clients and extensions) | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 97,103.7477 | 91,515.7532 | 110,019.4712 | 99,650.8814 | 127,396.3115 | 184,147.4466 | 169,167.5018 | 254,892.9422 | 264,603.4859 | 249,769.0063 | 314,981.9237 | 285,163.3384 | 306,793.8833 | 97,103.7477 | 2,458,101.9456 |
| VAT on invoices | NEW New work not yet identified (new clients and extensions) | Germany | prospect | Client_Register VAT rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18,449.7121 | 17,387.9931 | 20,903.6995 | 18,933.6675 | 24,205.2992 | 34,988.0149 | 32,141.8253 | 48,429.659 | 50,274.6623 | 47,456.1112 | 59,846.5655 | 54,181.0343 | 58,290.8378 | 18,449.7121 | 467,039.3697 |
| INVOICED INCL. VAT | NEW New work not yet identified (new clients and extensions) | Germany | prospect | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 115,553.4598 | 108,903.7463 | 130,923.1707 | 118,584.5489 | 151,601.6106 | 219,135.4615 | 201,309.3272 | 303,322.6013 | 314,878.1482 | 297,225.1175 | 374,828.4892 | 339,344.3726 | 365,084.7211 | 115,553.4598 | 2,925,141.3152 | |
| Cash received | NEW New work not yet identified (new clients and extensions) | Germany | prospect | A: bank; F: opening + invoiced - closing at days to collect | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 38,517.8199 | 113,336.8886 | 116,243.5544 | 126,810.2968 | 129,590.2361 | 174,112.8943 | 213,193.4167 | 235,313.7519 | 307,174.4503 | 308,993.8047 | 323,092.9081 | 363,000.4504 | 0 | 2,449,380.4722 |
| RECEIVABLE (incl. VAT) | NEW New work not yet identified (new clients and extensions) | Germany | prospect | opening + invoiced - received | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 115,553.4598 | 185,939.3862 | 203,525.6682 | 205,866.6627 | 230,657.9766 | 320,203.2019 | 347,399.6348 | 437,528.8194 | 517,093.2158 | 507,143.883 | 572,978.5676 | 589,230.0321 | 591,314.3029 | 115,553.4598 | 591,314.3029 |
| Debtor days (receivable / invoicing of the last three months x days) | NEW New work not yet identified (new clients and extensions) | Germany | prospect | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 92 | 76.2124 | 51.5428 | 51.6948 | 51.1795 | 60.2031 | 55.2636 | 55.6155 | 58.05 | 50.9678 | 53.412 | 53.0157 | 50.4059 | 92 | 50.4059 | |
| Contract position (+ unbilled / - invoiced ahead) | NEW New work not yet identified (new clients and extensions) | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 97,103.7477 | 91,515.7532 | 110,019.4712 | 99,650.8814 | 127,396.3115 | 184,147.4466 | 169,167.5018 | 254,892.9422 | 264,603.4859 | 249,769.0063 | 314,981.9237 | 285,163.3384 | 306,793.8833 | 337,031.2251 | 91,515.7532 | 337,031.2251 |
| Fee revenue | TOTALS (EUR) | sum of clients | 457,500.86 | 496,184.02 | 626,975.9 | 540,305.01 | 558,878.41 | 701,548.67 | 590,211.73 | 483,686.24 | 560,155.71 | 593,555.3286 | 626,466.1783 | 645,844.6205 | 543,963.0397 | 575,500.8913 | 564,519.664 | 452,998.1585 | 325,903.9741 | 421,984.1341 | 394,057.9837 | 331,454.9026 | 374,624.2467 | 339,612.809 | 348,403.047 | 371,162.728 | 6,881,312.6774 | 5,044,185.5786 |
| Travel and expenses rebilled | TOTALS (EUR) | sum of clients | 21,991.74 | 29,156.39 | 32,102.91 | 28,351.43 | 30,509.27 | 42,959.87 | 36,687.31 | 27,215.38 | 34,982.6209 | 38,090.2624 | 34,362.9599 | 36,957.7591 | 31,153.1099 | 36,839.8347 | 37,261.869 | 29,745.7261 | 21,272.6668 | 28,067.9667 | 25,287.7214 | 21,431.1334 | 23,775.1006 | 21,543.3655 | 21,509.2421 | 22,933.8051 | 393,367.9023 | 320,821.5415 |
| REVENUE | TOTALS (EUR) | sum of clients | 479,492.6 | 525,340.41 | 659,078.81 | 568,656.44 | 589,387.68 | 744,508.54 | 626,899.04 | 510,901.62 | 595,138.3309 | 631,645.591 | 660,829.1382 | 682,802.3796 | 575,116.1496 | 612,340.726 | 601,781.533 | 482,743.8847 | 347,176.6409 | 450,052.1008 | 419,345.7051 | 352,886.036 | 398,399.3473 | 361,156.1745 | 369,912.2891 | 394,096.533 | 7,274,680.5797 | 5,365,007.1201 |
| Hours worked | TOTALS (EUR) | sum of clients | 2,518.7 | 2,774.8 | 3,591.3 | 3,102.8 | 3,143.9 | 3,918.4 | 3,342.7 | 2,659.5 | 3,375.1195 | 3,367.8612 | 3,561.0327 | 3,676.9537 | 3,113.4027 | 3,295.7609 | 3,216.3644 | 2,521.9368 | 1,802.7063 | 2,330.4906 | 2,176.2445 | 1,824.9209 | 2,059.3691 | 1,865.8691 | 1,903.6859 | 2,024.1664 | 39,033.067 | 28,134.9176 |
| Standard value | TOTALS (EUR) | sum of clients | 507,895.91 | 557,678.1 | 722,535.15 | 623,634.83 | 630,608.86 | 784,798.48 | 670,714.48 | 534,225.73 | 677,459.0689 | 671,703.4786 | 713,718.6604 | 736,271.4196 | 621,623.6773 | 656,575.7252 | 643,564.6538 | 516,407.7268 | 370,547.2722 | 480,156.5853 | 449,088.8357 | 377,483.1383 | 427,046.5982 | 387,148.7207 | 395,635.9103 | 421,211.7716 | 7,831,244.1674 | 5,746,490.6155 |
| Invoiced ex VAT | TOTALS (EUR) | sum of clients | 443,372.2 | 492,739.82 | 526,521.74 | 670,780.72 | 538,067.52 | 696,500.51 | 707,543.6 | 628,336.11 | 544,838.3186 | 455,906.4006 | 691,760.2007 | 607,777.294 | 724,845.0381 | 556,301.2201 | 591,288.0532 | 583,887.1584 | 441,707.5402 | 362,276.5404 | 439,295.2271 | 420,732.7623 | 345,404.2828 | 399,737.7002 | 347,822.0016 | 363,959.5183 | 7,004,144.4339 | 5,577,257.0428 |
| Output VAT on invoices | TOTALS (EUR) | sum of clients | 84,240.718 | 93,620.5658 | 88,271.0645 | 114,219.1555 | 90,766.1046 | 111,968.0336 | 121,548.1946 | 104,817.2677 | 78,693.8691 | 73,306.207 | 108,346.4503 | 115,477.6859 | 137,720.5572 | 101,377.2822 | 103,584.0328 | 101,540.7211 | 74,101.8326 | 61,346.1286 | 73,324.9223 | 75,111.5665 | 61,399.3508 | 75,950.163 | 66,086.1803 | 69,152.3085 | 1,185,275.3166 | 1,000,695.046 |
| Invoiced incl. VAT | TOTALS (EUR) | sum of clients | 527,612.918 | 586,360.3858 | 614,792.8045 | 784,999.8755 | 628,833.6246 | 808,468.5436 | 829,091.7946 | 733,153.3777 | 623,532.1877 | 529,212.6077 | 800,106.651 | 723,254.9798 | 862,565.5954 | 657,678.5024 | 694,872.086 | 685,427.8796 | 515,809.3728 | 423,622.669 | 512,620.1493 | 495,844.3288 | 406,803.6336 | 475,687.8633 | 413,908.1819 | 433,111.8268 | 8,189,419.7505 | 6,577,952.0889 |
| Cash received | TOTALS (EUR) | sum of clients | 736,213.53 | 605,889.31 | 557,961.02 | 624,076.13 | 704,791.3 | 641,897.65 | 739,124.49 | 739,191.48 | 335,694.1004 | 689,466.2476 | 610,013.0553 | 657,467.9176 | 780,057.5271 | 788,583.1572 | 833,459.8058 | 638,284.0825 | 675,047.2161 | 685,435.0599 | 480,675.9699 | 453,200.8377 | 489,613.6904 | 487,894.1917 | 424,002.8818 | 462,535.2882 | 7,641,786.2309 | 7,198,789.7082 |
| Receivables | TOTALS (EUR) | sum of clients | 748,972.328 | 729,443.4038 | 786,275.1883 | 947,198.9338 | 871,241.2584 | 1,037,812.152 | 1,104,402.5266 | 1,098,364.4243 | 1,386,202.5117 | 1,225,948.8717 | 1,416,042.4674 | 1,481,829.5296 | 1,564,337.5979 | 1,433,432.9431 | 1,294,845.2233 | 1,341,989.0204 | 1,182,751.1771 | 920,938.7861 | 952,882.9656 | 995,526.4566 | 912,716.3999 | 900,510.0715 | 890,415.3717 | 860,991.9103 | 1,481,829.5296 | 860,991.9103 |
| Contract positions (net) | TOTALS (EUR) | sum of clients | 371,930.71 | 404,531.3 | 537,088.37 | 434,964.09 | 486,284.25 | 534,292.28 | 453,647.72 | 336,213.23 | 386,513.2423 | 562,252.4326 | 531,321.3701 | 606,346.4557 | 456,617.5672 | 512,657.073 | 523,150.5528 | 422,007.2791 | 327,476.3798 | 415,251.9403 | 395,302.4184 | 327,455.6921 | 380,450.7565 | 341,869.2308 | 363,959.5183 | 394,096.533 | 606,346.4557 | 394,096.533 |
| Output VAT corrected (Pelzhoff) | TOTALS (EUR) | 0 | 0 | 0 | 0 | 0 | 0 | 23,376.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 23,376.93 | 0 | |
| Receivables: clients in Germany (excl. Pelzhoff) | TOTALS (EUR) | 712,895.5215 | 670,346.0815 | 665,780.1664 | 815,125.1939 | 734,715.0005 | 827,102.1112 | 915,707.4454 | 897,260.4431 | 1,094,172.8505 | 967,498.1221 | 1,136,448.1516 | 1,298,035.2057 | 1,441,301.1367 | 1,287,659.905 | 1,114,331.5403 | 1,146,435.7823 | 983,285.6658 | 732,651.1981 | 756,770.8313 | 820,393.9759 | 754,725.7698 | 766,348.7079 | 767,378.9105 | 737,955.4491 | 1,298,035.2057 | 737,955.4491 | |
| Receivables: clients in Austria and Switzerland | TOTALS (EUR) | 0 | 0 | 59,471.79 | 68,936.55 | 64,551.02 | 105,075.76 | 65,658.62 | 78,067.52 | 168,993.2 | 135,414.2884 | 156,557.8546 | 60,757.8627 | 0 | 22,736.5769 | 57,477.2217 | 72,516.7769 | 76,429.05 | 65,251.1268 | 73,075.6731 | 52,096.0196 | 34,954.1689 | 11,124.9025 | 0 | 0 | 60,757.8627 | 0 | |
| Receivables: Pelzhoff (insolvent) | TOTALS (EUR) | 36,076.8065 | 59,097.3223 | 61,023.2319 | 63,137.1899 | 71,975.2379 | 105,634.2808 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | |
| Largest client share of revenue | TOTALS (EUR) | 28.48% | 22.67% | 22.58% | 18.92% | 20.33% | 18.35% | 24.8% | 22.04% | 24.32% | 37.75% | 35.69% | 35.49% | 36.12% | 34.98% | 38.19% | 20.67% | 11.76% | 12.29% | 12.78% | 13.3% | 13.89% | 13.96% | 14.25% | 14.48% |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| OPS consultant: +1 from Sep-26 (graduate intake Sep-26, contract signed) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | month x weight | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 |
| DIG consultant: +1 from Sep-26 (graduate intake Sep-26, contract signed) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | month x weight | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 |
| DIG senior consultant: +1 from Oct-26 (replaces the June leaver, offer accepted) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | month x weight | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 |
| FIN senior consultant: +1 from Jan-27 (finance transformation growth) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | month x weight | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| OPS manager: +1 from Jan-27 (Norlach footprint phase 3 (pipeline)) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | month x weight | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| DIG manager: +1 from Apr-27 (Eberstal rollout wave 2 (pipeline)) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | month x weight | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| OPS consultant: +1 from Sep-27 (graduate intake Sep-27) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | month x weight | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| FIN consultant: +1 from Sep-27 (graduate intake Sep-27) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | month x weight | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Hires in the month (weighted) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3 | 0 | |
| Recruitment cost of planned hires (agency fees and campus) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | experienced: fee x first-year salary; graduates: campus cost | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,000 | 18,260 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 23,260 | 0 |
| Bonus accrual factor (share of target) | PAY PER HEAD BY GRADE (monthly) | A: actual rate; F: scenario | 70% | 70% | 70% | 70% | 70% | 70% | 70% | 70% | 30% | 30% | 30% | 30% | 30% | 30% | 30% | 30% | 30% | 30% | 30% | 30% | 30% | 30% | 30% | 30% | 56.67% | 30% |
| Partner: monthly salary | PAY PER HEAD BY GRADE (monthly) | annual salary / 12 x pay factor | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,425 | 17,425 | 17,425 | 17,425 | 17,425 | 17,425 | 17,425 | 17,425 | 17,425 | 17,425 | 17,425 | 17,425 | 17,083.3333 | 17,425 |
| Partner: employer social security per head | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,557.0838 | 1,661.1075 |
| Partner: employee social security per head (withheld) | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,522.8688 | 1,625.9625 |
| Director: monthly salary | PAY PER HEAD BY GRADE (monthly) | annual salary / 12 x pay factor | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,920 | 12,920 | 12,920 | 12,920 | 12,920 | 12,920 | 12,920 | 12,920 | 12,920 | 12,920 | 12,920 | 12,920 | 12,666.6667 | 12,920 |
| Director: employer social security per head | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,557.0838 | 1,661.1075 |
| Director: employee social security per head (withheld) | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,522.8688 | 1,625.9625 |
| Manager: monthly salary | PAY PER HEAD BY GRADE (monthly) | annual salary / 12 x pay factor | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,520 | 9,520 | 9,520 | 9,520 | 9,520 | 9,520 | 9,520 | 9,520 | 9,520 | 9,520 | 9,520 | 9,520 | 9,333.3333 | 9,520 |
| Manager: employer social security per head | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,557.0838 | 1,661.1075 |
| Manager: employee social security per head (withheld) | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,522.8688 | 1,625.9625 |
| Senior consultant: monthly salary | PAY PER HEAD BY GRADE (monthly) | annual salary / 12 x pay factor | 6,916.6667 | 6,916.6667 | 6,916.6667 | 6,916.6667 | 6,916.6667 | 6,916.6667 | 6,916.6667 | 6,916.6667 | 6,916.6667 | 6,916.6667 | 6,916.6667 | 6,916.6667 | 7,055 | 7,055 | 7,055 | 7,055 | 7,055 | 7,055 | 7,055 | 7,055 | 7,055 | 7,055 | 7,055 | 7,055 | 6,916.6667 | 7,055 |
| Senior consultant: employer social security per head | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,460.606 | 1,460.606 | 1,460.606 | 1,460.606 | 1,460.606 | 1,460.606 | 1,460.606 | 1,460.606 | 1,460.606 | 1,460.606 | 1,460.606 | 1,460.606 | 1,385.8104 | 1,460.606 |
| Senior consultant: employee social security per head (withheld) | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,435.6925 | 1,435.6925 | 1,435.6925 | 1,435.6925 | 1,435.6925 | 1,435.6925 | 1,435.6925 | 1,435.6925 | 1,435.6925 | 1,435.6925 | 1,435.6925 | 1,435.6925 | 1,360.3354 | 1,435.6925 |
| Consultant: monthly salary | PAY PER HEAD BY GRADE (monthly) | annual salary / 12 x pay factor | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,312.5 | 5,312.5 | 5,312.5 | 5,312.5 | 5,312.5 | 5,312.5 | 5,312.5 | 5,312.5 | 5,312.5 | 5,312.5 | 5,312.5 | 5,312.5 | 5,208.3333 | 5,312.5 |
| Consultant: employer social security per head | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,131.25 | 1,131.25 | 1,131.25 | 1,131.25 | 1,131.25 | 1,131.25 | 1,131.25 | 1,131.25 | 1,131.25 | 1,131.25 | 1,131.25 | 1,131.25 | 1,153.875 | 1,153.875 | 1,153.875 | 1,153.875 | 1,153.875 | 1,153.875 | 1,153.875 | 1,153.875 | 1,153.875 | 1,153.875 | 1,153.875 | 1,153.875 | 1,131.25 | 1,153.875 |
| Consultant: employee social security per head (withheld) | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,136.3438 | 1,136.3438 | 1,136.3438 | 1,136.3438 | 1,136.3438 | 1,136.3438 | 1,136.3438 | 1,136.3438 | 1,136.3438 | 1,136.3438 | 1,136.3438 | 1,136.3438 | 1,114.0625 | 1,136.3438 |
| Severance on separations (management response) | PAY PER HEAD BY GRADE (monthly) | separations x average monthly salary x 0.5 x years of service | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 46,034.2105 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 46,034.2105 |
| Partner: expected leavers | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Partner: replacements (three months later) | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Partner: HEADCOUNT | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | A: payroll; F: prior + hires - leavers + replacements | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| Director: expected leavers | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0025 | 0.0025 | 0.0025 | 0.0025 | 0.0025 | 0.0025 | 0.0025 | 0.0025 | 0.0025 | 0.0024 | 0.0024 | 0.0024 | 0.0024 | 0.0024 | 0.0024 | 0.0024 | 0.01 | 0.0293 |
| Director: replacements (three months later) | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Director: HEADCOUNT | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | A: payroll; F: prior + hires - leavers + replacements | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 0.9975 | 0.995 | 0.9925 | 0.99 | 0.9876 | 0.9851 | 0.9826 | 0.9802 | 0.9777 | 0.9753 | 0.9728 | 0.9704 | 0.968 | 0.9656 | 0.9631 | 0.9607 | 0.99 | 0.9607 |
| Manager: expected leavers | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.015 | 0.0149 | 0.0149 | 0.0148 | 0.0147 | 0.0146 | 0.0146 | 0.0145 | 0.0144 | 0.0143 | 0.0143 | 0.0142 | 0.0141 | 0.0141 | 0.014 | 0.0139 | 0.0596 | 0.1717 |
| Manager: replacements (three months later) | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Manager: HEADCOUNT | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | A: payroll; F: prior + hires - leavers + replacements | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 2.985 | 2.9701 | 2.9552 | 2.9404 | 2.9257 | 2.9111 | 2.8966 | 2.8821 | 2.8677 | 2.8533 | 2.8391 | 2.8249 | 2.8107 | 2.7967 | 2.7827 | 2.7688 | 2.9404 | 2.7688 |
| Senior consultant: expected leavers | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0298 | 0.0296 | 0.0293 | 0.0291 | 0.0289 | 0.0287 | 0.0285 | 0.0204 | 0.0202 | 0.02 | 0.0199 | 0.0197 | 0.0196 | 0.0195 | 0.0193 | 0.1187 | 0.2737 |
| Senior consultant: replacements (three months later) | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Senior consultant: HEADCOUNT | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | A: payroll; F: prior + hires - leavers + replacements - separations | 4 | 4 | 4 | 3 | 3 | 3 | 4 | 4 | 3.97 | 3.9402 | 3.9107 | 3.8813 | 3.8522 | 3.8233 | 3.7947 | 2.7136 | 2.6932 | 2.673 | 2.653 | 2.6331 | 2.6133 | 2.5937 | 2.5743 | 2.555 | 3.8813 | 2.555 |
| Consultant: expected leavers | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0373 | 0.037 | 0.0367 | 0.0364 | 0.0362 | 0.0359 | 0.0356 | 0.0275 | 0.0273 | 0.0271 | 0.0269 | 0.0267 | 0.0265 | 0.0263 | 0.0261 | 0.141 | 0.3582 |
| Consultant: replacements (three months later) | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Consultant: HEADCOUNT | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | A: payroll; F: prior + hires - leavers + replacements - separations | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4.97 | 4.9327 | 4.8957 | 4.859 | 4.8226 | 4.7864 | 4.7505 | 3.6622 | 3.6348 | 3.6075 | 3.5805 | 3.5536 | 3.527 | 3.5005 | 3.4742 | 3.4482 | 4.859 | 3.4482 |
| Gross salaries | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | A: payroll; F: headcount x monthly salary | 106,029.75 | 106,197.37 | 106,182.46 | 99,431.84 | 99,088.01 | 98,802.39 | 106,089.57 | 106,146.89 | 110,922.9167 | 110,351.9448 | 109,784.749 | 109,221.3032 | 110,834.8128 | 110,267.6685 | 109,704.2702 | 96,126.1707 | 95,667.8247 | 95,212.4149 | 94,759.9216 | 94,310.325 | 93,863.6053 | 93,419.7432 | 92,978.7192 | 92,540.5142 | 1,268,249.1936 | 1,179,685.9904 |
| Employer social security | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | A: payroll; F: headcount x per head | 17,808.55 | 17,902.65 | 17,842.69 | 16,474.83 | 16,465.1 | 16,412.75 | 17,822.96 | 17,873.96 | 18,882.1496 | 18,771.5973 | 18,661.7967 | 18,552.7423 | 19,352.7705 | 19,240.4352 | 19,128.8612 | 16,265.9578 | 16,176.5309 | 16,087.6945 | 15,999.4445 | 15,911.777 | 15,824.6877 | 15,738.1729 | 15,652.2284 | 15,566.8504 | 213,471.776 | 200,945.4109 |
| Employee social security withheld | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | headcount x per head | 17,511.9354 | 17,511.9354 | 17,511.9354 | 16,151.6 | 16,151.6 | 16,151.6 | 17,511.9354 | 17,511.9354 | 18,525.1158 | 18,416.5586 | 18,308.7399 | 18,201.6543 | 18,999.574 | 18,889.1935 | 18,779.5613 | 15,963.2656 | 15,875.4198 | 15,788.1544 | 15,701.4653 | 15,615.3486 | 15,529.8003 | 15,444.8164 | 15,360.3931 | 15,276.5266 | 209,466.5456 | 197,223.5189 |
| Wage tax withheld | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | headcount x salary x average rate | 29,741.6667 | 29,741.6667 | 29,741.6667 | 28,012.5 | 28,012.5 | 28,012.5 | 29,741.6667 | 29,741.6667 | 30,699.6792 | 30,556.6028 | 30,414.4464 | 30,273.2038 | 30,735.5259 | 30,593.3033 | 30,451.9938 | 27,280.6701 | 27,163.9 | 27,047.854 | 26,932.5273 | 26,817.9151 | 26,704.0127 | 26,590.8153 | 26,478.3183 | 26,366.5171 | 354,689.7655 | 333,163.353 |
| Bonus accrued, gross | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | headcount x salary x target x factor | 9,095.9167 | 9,095.9167 | 9,095.9167 | 8,708.5833 | 8,708.5833 | 8,708.5833 | 9,095.9167 | 9,095.9167 | 3,977.7425 | 3,962.8691 | 3,948.0876 | 3,933.3974 | 3,997.1738 | 3,982.3742 | 3,967.6658 | 3,674.1587 | 3,661.7228 | 3,649.3607 | 3,637.072 | 3,624.856 | 3,612.7125 | 3,600.6409 | 3,588.6407 | 3,576.7116 | 87,427.4298 | 44,573.0898 |
| Employer contributions on the bonus accrued | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | bonus x rate by grade | 363.1105 | 363.1105 | 363.1105 | 319.8454 | 319.8454 | 319.8454 | 363.1105 | 363.1105 | 174.8142 | 173.5031 | 172.2018 | 170.9103 | 173.021 | 171.7234 | 170.4354 | 127.3858 | 126.4304 | 125.4822 | 124.5411 | 123.607 | 122.6799 | 121.7598 | 120.8467 | 119.9403 | 3,466.5181 | 1,627.853 |
| PAYROLL COST EXCL. BONUS | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | gross + employer social security | 123,838.3 | 124,100.02 | 124,025.15 | 115,906.67 | 115,553.11 | 115,215.14 | 123,912.53 | 124,020.85 | 129,805.0663 | 129,123.5421 | 128,446.5457 | 127,774.0455 | 130,187.5833 | 129,508.1037 | 128,833.1313 | 112,392.1285 | 111,844.3555 | 111,300.1094 | 110,759.3662 | 110,222.1019 | 109,688.2931 | 109,157.9161 | 108,630.9476 | 108,107.3646 | 1,481,720.9696 | 1,380,631.4013 |
| FEE EARNERS | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | 13 | 13 | 13 | 12 | 12 | 12 | 13 | 13 | 13.9225 | 13.838 | 13.7541 | 13.6708 | 13.5881 | 13.506 | 13.4244 | 11.2381 | 11.1734 | 11.1091 | 11.0453 | 10.982 | 10.919 | 10.8565 | 10.7944 | 10.7327 | 13.6708 | 10.7327 | |
| Partner: expected leavers | FEE EARNERS: FINANCE AND PERFORMANCE | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Partner: replacements (three months later) | FEE EARNERS: FINANCE AND PERFORMANCE | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Partner: HEADCOUNT | FEE EARNERS: FINANCE AND PERFORMANCE | A: payroll; F: prior + hires - leavers + replacements | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| Director: expected leavers | FEE EARNERS: FINANCE AND PERFORMANCE | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0025 | 0.0025 | 0.0025 | 0.0025 | 0.0025 | 0.0025 | 0.0025 | 0.0025 | 0.0025 | 0.0024 | 0.0024 | 0.0024 | 0.0024 | 0.0024 | 0.0024 | 0.0024 | 0.01 | 0.0293 |
| Director: replacements (three months later) | FEE EARNERS: FINANCE AND PERFORMANCE | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Director: HEADCOUNT | FEE EARNERS: FINANCE AND PERFORMANCE | A: payroll; F: prior + hires - leavers + replacements | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 0.9975 | 0.995 | 0.9925 | 0.99 | 0.9876 | 0.9851 | 0.9826 | 0.9802 | 0.9777 | 0.9753 | 0.9728 | 0.9704 | 0.968 | 0.9656 | 0.9631 | 0.9607 | 0.99 | 0.9607 |
| Manager: expected leavers | FEE EARNERS: FINANCE AND PERFORMANCE | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.01 | 0.0099 | 0.0099 | 0.0098 | 0.0098 | 0.0097 | 0.0097 | 0.0096 | 0.0096 | 0.0095 | 0.0095 | 0.0094 | 0.0094 | 0.0093 | 0.0093 | 0.0397 | 0.1144 |
| Manager: replacements (three months later) | FEE EARNERS: FINANCE AND PERFORMANCE | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Manager: HEADCOUNT | FEE EARNERS: FINANCE AND PERFORMANCE | A: payroll; F: prior + hires - leavers + replacements | 1 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 1.99 | 1.9801 | 1.9701 | 1.9603 | 1.9505 | 1.9407 | 1.931 | 1.9214 | 1.9118 | 1.9022 | 1.8927 | 1.8832 | 1.8738 | 1.8645 | 1.8551 | 1.8459 | 1.9603 | 1.8459 |
| Senior consultant: expected leavers | FEE EARNERS: FINANCE AND PERFORMANCE | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0225 | 0.0223 | 0.0222 | 0.022 | 0.0218 | 0.0217 | 0.0215 | 0.0213 | 0.0153 | 0.0151 | 0.015 | 0.0149 | 0.0148 | 0.0147 | 0.0146 | 0.0145 | 0.089 | 0.2053 |
| Senior consultant: replacements (three months later) | FEE EARNERS: FINANCE AND PERFORMANCE | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Senior consultant: HEADCOUNT | FEE EARNERS: FINANCE AND PERFORMANCE | A: payroll; F: prior + hires - leavers + replacements - separations | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 2.9775 | 2.9552 | 2.933 | 2.911 | 2.8892 | 2.8675 | 2.846 | 2.0352 | 2.0199 | 2.0048 | 1.9897 | 1.9748 | 1.96 | 1.9453 | 1.9307 | 1.9162 | 2.911 | 1.9162 |
| Consultant: expected leavers | FEE EARNERS: FINANCE AND PERFORMANCE | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0225 | 0.0223 | 0.0222 | 0.022 | 0.0218 | 0.0217 | 0.0215 | 0.0213 | 0.0153 | 0.0151 | 0.015 | 0.0149 | 0.0148 | 0.0147 | 0.0146 | 0.0145 | 0.089 | 0.2053 |
| Consultant: replacements (three months later) | FEE EARNERS: FINANCE AND PERFORMANCE | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Consultant: HEADCOUNT | FEE EARNERS: FINANCE AND PERFORMANCE | A: payroll; F: prior + hires - leavers + replacements - separations | 2 | 2 | 3 | 3 | 3 | 3 | 3 | 3 | 2.9775 | 2.9552 | 2.933 | 2.911 | 2.8892 | 2.8675 | 2.846 | 2.0352 | 2.0199 | 2.0048 | 1.9897 | 1.9748 | 1.96 | 1.9453 | 1.9307 | 1.9162 | 2.911 | 1.9162 |
| Gross salaries | FEE EARNERS: FINANCE AND PERFORMANCE | A: payroll; F: headcount x monthly salary | 70,021.03 | 79,172.78 | 84,936.01 | 85,164.66 | 84,665.63 | 84,656.26 | 84,883.94 | 85,213.16 | 84,393.8542 | 83,998.6336 | 83,605.9871 | 83,215.8968 | 84,484.9122 | 84,092.1812 | 83,702.0041 | 73,550.5475 | 73,238.6542 | 72,928.7131 | 72,620.7111 | 72,314.6353 | 72,010.4727 | 71,708.2105 | 71,407.836 | 71,109.3364 | 993,927.8417 | 903,168.2144 |
| Employer social security | FEE EARNERS: FINANCE AND PERFORMANCE | A: payroll; F: headcount x per head | 11,093.97 | 12,648.82 | 13,799.32 | 13,797.57 | 13,797.1 | 13,770.5 | 13,812.03 | 13,830.93 | 13,703.4188 | 13,627.8338 | 13,552.7575 | 13,478.1863 | 14,095.2336 | 14,018.2799 | 13,941.8423 | 11,801.8533 | 11,741.9176 | 11,682.3712 | 11,623.2115 | 11,564.4356 | 11,506.0411 | 11,448.0253 | 11,390.3856 | 11,333.1195 | 160,912.4364 | 146,146.7164 |
| Employee social security withheld | FEE EARNERS: FINANCE AND PERFORMANCE | headcount x per head | 10,877.7375 | 12,400.6063 | 13,514.6688 | 13,514.6688 | 13,514.6688 | 13,514.6688 | 13,514.6688 | 13,514.6688 | 13,439.9589 | 13,365.7523 | 13,292.0454 | 13,218.8347 | 13,834.2002 | 13,758.5957 | 13,683.4985 | 11,578.3502 | 11,519.4861 | 11,461.0046 | 11,402.903 | 11,345.1787 | 11,287.829 | 11,230.8515 | 11,174.2435 | 11,118.0026 | 157,682.9476 | 143,394.1435 |
| Wage tax withheld | FEE EARNERS: FINANCE AND PERFORMANCE | headcount x salary x average rate | 20,411.6667 | 23,118.3333 | 24,212.0833 | 24,212.0833 | 24,212.0833 | 24,212.0833 | 24,212.0833 | 24,212.0833 | 24,111.051 | 24,010.6566 | 23,910.8956 | 23,811.7639 | 24,187.5223 | 24,087.6785 | 23,988.4637 | 21,616.6827 | 21,535.7618 | 21,455.3293 | 21,375.382 | 21,295.9166 | 21,216.9301 | 21,138.4193 | 21,060.381 | 20,982.8122 | 284,646.8671 | 263,941.2797 |
| Bonus accrued, gross | FEE EARNERS: FINANCE AND PERFORMANCE | headcount x salary x target x factor | 6,703.0833 | 7,487.0833 | 7,705.8333 | 7,705.8333 | 7,705.8333 | 7,705.8333 | 7,705.8333 | 7,705.8333 | 3,291.8706 | 3,281.3054 | 3,270.804 | 3,260.366 | 3,314.9907 | 3,304.4719 | 3,294.0164 | 3,074.4567 | 3,065.6955 | 3,056.9846 | 3,048.3237 | 3,039.7126 | 3,031.1508 | 3,022.6382 | 3,014.1743 | 3,005.7589 | 73,529.5128 | 37,272.3743 |
| Employer contributions on the bonus accrued | FEE EARNERS: FINANCE AND PERFORMANCE | bonus x rate by grade | 224.8204 | 224.8204 | 272.3329 | 272.3329 | 272.3329 | 272.3329 | 272.3329 | 272.3329 | 115.8387 | 114.97 | 114.1077 | 113.2519 | 114.6505 | 113.7907 | 112.9372 | 80.7617 | 80.156 | 79.5548 | 78.9581 | 78.3659 | 77.7782 | 77.1949 | 76.6159 | 76.0413 | 2,541.8064 | 1,046.8051 |
| PAYROLL COST EXCL. BONUS | FEE EARNERS: FINANCE AND PERFORMANCE | gross + employer social security | 81,115 | 91,821.6 | 98,735.33 | 98,962.23 | 98,462.73 | 98,426.76 | 98,695.97 | 99,044.09 | 98,097.273 | 97,626.4674 | 97,158.7445 | 96,694.0831 | 98,580.1458 | 98,110.4611 | 97,643.8464 | 85,352.4008 | 84,980.5718 | 84,611.0843 | 84,243.9226 | 83,879.0709 | 83,516.5138 | 83,156.2358 | 82,798.2216 | 82,442.4559 | 1,154,840.278 | 1,049,314.9308 |
| FEE EARNERS | FEE EARNERS: FINANCE AND PERFORMANCE | 8 | 9 | 10 | 10 | 10 | 10 | 10 | 10 | 9.9425 | 9.8854 | 9.8287 | 9.7724 | 9.7164 | 9.6609 | 9.6057 | 7.9719 | 7.9293 | 7.887 | 7.845 | 7.8033 | 7.7618 | 7.7206 | 7.6797 | 7.6391 | 9.7724 | 7.6391 | |
| Partner: expected leavers | FEE EARNERS: DIGITAL AND ERP | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Partner: replacements (three months later) | FEE EARNERS: DIGITAL AND ERP | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Partner: HEADCOUNT | FEE EARNERS: DIGITAL AND ERP | A: payroll; F: prior + hires - leavers + replacements | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| Director: expected leavers | FEE EARNERS: DIGITAL AND ERP | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0025 | 0.0025 | 0.0025 | 0.0025 | 0.0025 | 0.0025 | 0.0025 | 0.0025 | 0.0025 | 0.0024 | 0.0024 | 0.0024 | 0.0024 | 0.0024 | 0.0024 | 0.0024 | 0.01 | 0.0293 |
| Director: replacements (three months later) | FEE EARNERS: DIGITAL AND ERP | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Director: HEADCOUNT | FEE EARNERS: DIGITAL AND ERP | A: payroll; F: prior + hires - leavers + replacements | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 0.9975 | 0.995 | 0.9925 | 0.99 | 0.9876 | 0.9851 | 0.9826 | 0.9802 | 0.9777 | 0.9753 | 0.9728 | 0.9704 | 0.968 | 0.9656 | 0.9631 | 0.9607 | 0.99 | 0.9607 |
| Manager: expected leavers | FEE EARNERS: DIGITAL AND ERP | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.01 | 0.0099 | 0.0099 | 0.0098 | 0.0098 | 0.0097 | 0.0097 | 0.0096 | 0.0096 | 0.0095 | 0.0095 | 0.0094 | 0.0094 | 0.0093 | 0.0093 | 0.0397 | 0.1144 |
| Manager: replacements (three months later) | FEE EARNERS: DIGITAL AND ERP | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Manager: HEADCOUNT | FEE EARNERS: DIGITAL AND ERP | A: payroll; F: prior + hires - leavers + replacements | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 1.99 | 1.9801 | 1.9701 | 1.9603 | 1.9505 | 1.9407 | 1.931 | 1.9214 | 1.9118 | 1.9022 | 1.8927 | 1.8832 | 1.8738 | 1.8645 | 1.8551 | 1.8459 | 1.9603 | 1.8459 |
| Senior consultant: expected leavers | FEE EARNERS: DIGITAL AND ERP | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.015 | 0.0149 | 0.0223 | 0.0221 | 0.0219 | 0.0218 | 0.0216 | 0.0215 | 0.0173 | 0.0172 | 0.0171 | 0.017 | 0.0168 | 0.0167 | 0.0166 | 0.0165 | 0.0743 | 0.222 |
| Senior consultant: replacements (three months later) | FEE EARNERS: DIGITAL AND ERP | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Senior consultant: HEADCOUNT | FEE EARNERS: DIGITAL AND ERP | A: payroll; F: prior + hires - leavers + replacements - separations | 3 | 3 | 3 | 3 | 3 | 3 | 2 | 2 | 1.985 | 2.9701 | 2.9478 | 2.9257 | 2.9038 | 2.882 | 2.8604 | 2.3126 | 2.2953 | 2.2781 | 2.261 | 2.244 | 2.2272 | 2.2105 | 2.1939 | 2.1775 | 2.9257 | 2.1775 |
| Consultant: expected leavers | FEE EARNERS: DIGITAL AND ERP | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0225 | 0.0298 | 0.0296 | 0.0294 | 0.0292 | 0.0289 | 0.0287 | 0.0285 | 0.0224 | 0.0222 | 0.022 | 0.0219 | 0.0217 | 0.0216 | 0.0214 | 0.0212 | 0.1113 | 0.2898 |
| Consultant: replacements (three months later) | FEE EARNERS: DIGITAL AND ERP | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Consultant: HEADCOUNT | FEE EARNERS: DIGITAL AND ERP | A: payroll; F: prior + hires - leavers + replacements - separations | 2 | 2 | 2 | 2 | 3 | 3 | 3 | 3 | 3.9775 | 3.9477 | 3.9181 | 3.8887 | 3.8595 | 3.8306 | 3.8018 | 2.9838 | 2.9615 | 2.9393 | 2.9172 | 2.8953 | 2.8736 | 2.8521 | 2.8307 | 2.8094 | 3.8887 | 2.8094 |
| Gross salaries | FEE EARNERS: DIGITAL AND ERP | A: payroll; F: headcount x monthly salary | 79,638 | 80,016.47 | 79,569.9 | 79,200.57 | 84,511.49 | 84,877.56 | 77,773.9 | 77,724.59 | 82,737.3958 | 89,271.2654 | 88,839.0741 | 88,409.7357 | 89,742.895 | 89,310.7292 | 88,881.413 | 80,547.6897 | 80,183.3178 | 79,821.2917 | 79,461.5954 | 79,104.213 | 78,749.1285 | 78,396.3264 | 78,045.791 | 77,697.5068 | 992,569.951 | 979,941.8975 |
| Employer social security | FEE EARNERS: DIGITAL AND ERP | A: payroll; F: headcount x per head | 12,639.04 | 12,621.34 | 12,613.51 | 12,671.51 | 13,814.17 | 13,782.85 | 12,363.58 | 12,403.55 | 13,459.252 | 14,771.3086 | 14,687.6562 | 14,604.5733 | 15,236.2193 | 15,150.7082 | 15,065.7774 | 13,301.7289 | 13,230.5442 | 13,159.8331 | 13,089.5923 | 13,019.8187 | 12,950.5088 | 12,881.6595 | 12,813.2675 | 12,745.3297 | 160,432.3402 | 162,644.9876 |
| Employee social security withheld | FEE EARNERS: DIGITAL AND ERP | headcount x per head | 12,400.6063 | 12,400.6063 | 12,400.6063 | 12,400.6063 | 13,514.6688 | 13,514.6688 | 12,154.3333 | 12,154.3333 | 13,203.8885 | 14,491.7879 | 14,409.6357 | 14,328.043 | 14,957.8107 | 14,873.7792 | 14,790.3181 | 13,054.6824 | 12,984.7459 | 12,915.275 | 12,846.2663 | 12,777.7167 | 12,709.623 | 12,641.982 | 12,574.7906 | 12,508.0456 | 157,373.7843 | 159,635.0356 |
| Wage tax withheld | FEE EARNERS: DIGITAL AND ERP | headcount x salary x average rate | 23,118.3333 | 23,118.3333 | 23,118.3333 | 23,118.3333 | 24,212.0833 | 24,212.0833 | 22,482.9167 | 22,482.9167 | 23,488.6031 | 25,122.0437 | 25,013.9473 | 24,906.5427 | 25,295.8216 | 25,187.6656 | 25,080.2009 | 23,164.3766 | 23,071.848 | 22,979.8949 | 22,888.5133 | 22,797.6995 | 22,707.4496 | 22,617.7598 | 22,528.6265 | 22,440.0459 | 284,394.4702 | 280,759.9022 |
| Bonus accrued, gross | FEE EARNERS: DIGITAL AND ERP | headcount x salary x target x factor | 7,487.0833 | 7,487.0833 | 7,487.0833 | 7,487.0833 | 7,705.8333 | 7,705.8333 | 7,318.5 | 7,318.5 | 3,220.8656 | 3,376.833 | 3,365.6151 | 3,354.466 | 3,410.2528 | 3,399.0195 | 3,387.8549 | 3,212.1494 | 3,202.3555 | 3,192.6196 | 3,182.9415 | 3,173.3207 | 3,163.7569 | 3,154.2497 | 3,144.7988 | 3,135.4037 | 73,314.7797 | 38,758.723 |
| Employer contributions on the bonus accrued | FEE EARNERS: DIGITAL AND ERP | bonus x rate by grade | 224.8204 | 224.8204 | 224.8204 | 224.8204 | 272.3329 | 272.3329 | 229.0678 | 229.0678 | 117.7981 | 135.4568 | 134.4409 | 133.4326 | 135.0805 | 134.0674 | 133.0619 | 105.7125 | 104.9197 | 104.1328 | 103.3518 | 102.5766 | 101.8073 | 101.0438 | 100.2859 | 99.5338 | 2,423.2114 | 1,325.5738 |
| PAYROLL COST EXCL. BONUS | FEE EARNERS: DIGITAL AND ERP | gross + employer social security | 92,277.04 | 92,637.81 | 92,183.41 | 91,872.08 | 98,325.66 | 98,660.41 | 90,137.48 | 90,128.14 | 96,196.6478 | 104,042.574 | 103,526.7303 | 103,014.309 | 104,979.1143 | 104,461.4374 | 103,947.1904 | 93,849.4186 | 93,413.862 | 92,981.1248 | 92,551.1878 | 92,124.0316 | 91,699.6373 | 91,277.9859 | 90,859.0585 | 90,442.8365 | 1,153,002.2912 | 1,142,586.8851 |
| FEE EARNERS | FEE EARNERS: DIGITAL AND ERP | 9 | 9 | 9 | 9 | 10 | 10 | 9 | 9 | 9.95 | 10.8928 | 10.8286 | 10.7647 | 10.7014 | 10.6384 | 10.5759 | 9.198 | 9.1462 | 9.0948 | 9.0437 | 8.993 | 8.9426 | 8.8926 | 8.8429 | 8.7935 | 10.7647 | 8.7935 | |
| Founder and managing partner (majority shareholder, not socially insured) | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | gross x pay factor x active flag | 21,667 | 21,667 | 21,667 | 21,667 | 21,667 | 21,667 | 21,667 | 21,667 | 21,667 | 21,667 | 21,667 | 21,667 | 22,100.34 | 22,100.34 | 22,100.34 | 22,100.34 | 22,100.34 | 22,100.34 | 22,100.34 | 22,100.34 | 22,100.34 | 22,100.34 | 22,100.34 | 22,100.34 | 21,667 | 2015-03-31 |
| Head of finance and operations | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | gross x pay factor x active flag | 7,917 | 7,917 | 7,917 | 7,917 | 7,917 | 7,917 | 7,917 | 7,917 | 7,917 | 7,917 | 7,917 | 7,917 | 8,075.34 | 8,075.34 | 8,075.34 | 8,075.34 | 8,075.34 | 8,075.34 | 8,075.34 | 8,075.34 | 8,075.34 | 8,075.34 | 8,075.34 | 8,075.34 | 7,917 | 2019-06-30 |
| Accountant (finance and payroll) | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | gross x pay factor x active flag | 4,750 | 4,750 | 4,750 | 4,750 | 4,750 | 4,750 | 4,750 | 4,750 | 4,750 | 4,750 | 4,750 | 4,750 | 4,845 | 4,845 | 4,845 | 4,845 | 4,845 | 4,845 | 4,845 | 4,845 | 4,845 | 4,845 | 4,845 | 4,845 | 4,750 | 2021-02-28 |
| HR and recruiting lead | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | gross x pay factor x active flag | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,610 | 5,610 | 5,610 | 5,610 | 5,610 | 5,610 | 5,610 | 5,610 | 5,610 | 5,610 | 5,610 | 5,610 | 5,500 | 2020-09-30 |
| Recruiting coordinator | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | gross x pay factor x active flag | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,080 | 4,080 | 4,080 | 4,080 | 4,080 | 4,080 | 4,080 | 4,080 | 4,080 | 4,080 | 4,080 | 4,080 | 4,000 | 2023-04-30 |
| Marketing and business development manager | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | gross x pay factor x active flag | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,100 | 5,100 | 5,100 | 5,100 | 5,100 | 5,100 | 5,100 | 5,100 | 5,100 | 5,100 | 5,100 | 5,100 | 5,000 | 2022-01-31 |
| IT and knowledge manager | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | gross x pay factor x active flag | 4,917 | 4,917 | 4,917 | 4,917 | 4,917 | 4,917 | 4,917 | 4,917 | 4,917 | 4,917 | 4,917 | 4,917 | 5,015.34 | 5,015.34 | 5,015.34 | 5,015.34 | 5,015.34 | 5,015.34 | 5,015.34 | 5,015.34 | 5,015.34 | 5,015.34 | 5,015.34 | 5,015.34 | 4,917 | 2021-10-31 |
| Executive assistant and office manager | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | gross x pay factor x active flag | 4,167 | 4,167 | 4,167 | 4,167 | 4,167 | 4,167 | 4,167 | 4,167 | 4,167 | 4,167 | 4,167 | 4,167 | 4,250.34 | 4,250.34 | 4,250.34 | 4,250.34 | 4,250.34 | 4,250.34 | 4,250.34 | 4,250.34 | 4,250.34 | 4,250.34 | 4,250.34 | 4,250.34 | 4,167 | 2018-05-31 |
| Founder and managing partner: employer social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | not socially insured | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Head of finance and operations: employer social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,574.578 | 1,574.578 | 1,574.578 | 1,574.578 | 1,574.578 | 1,574.578 | 1,574.578 | 1,574.578 | 1,574.578 | 1,574.578 | 1,574.578 | 1,574.578 | 17,970.5718 | 18,894.9357 |
| Accountant: employer social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,031.7 | 1,031.7 | 1,031.7 | 1,031.7 | 1,031.7 | 1,031.7 | 1,031.7 | 1,031.7 | 1,031.7 | 1,031.7 | 1,031.7 | 1,031.7 | 1,052.334 | 1,052.334 | 1,052.334 | 1,052.334 | 1,052.334 | 1,052.334 | 1,052.334 | 1,052.334 | 1,052.334 | 1,052.334 | 1,052.334 | 1,052.334 | 12,380.4 | 12,628.008 |
| HR and recruiting lead: employer social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,194.6 | 1,194.6 | 1,194.6 | 1,194.6 | 1,194.6 | 1,194.6 | 1,194.6 | 1,194.6 | 1,194.6 | 1,194.6 | 1,194.6 | 1,194.6 | 1,218.492 | 1,218.492 | 1,218.492 | 1,218.492 | 1,218.492 | 1,218.492 | 1,218.492 | 1,218.492 | 1,218.492 | 1,218.492 | 1,218.492 | 1,218.492 | 14,335.2 | 14,621.904 |
| Recruiting coordinator: employer social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 868.8 | 868.8 | 868.8 | 868.8 | 868.8 | 868.8 | 868.8 | 868.8 | 868.8 | 868.8 | 868.8 | 868.8 | 886.176 | 886.176 | 886.176 | 886.176 | 886.176 | 886.176 | 886.176 | 886.176 | 886.176 | 886.176 | 886.176 | 886.176 | 10,425.6 | 10,634.112 |
| Marketing and business development manager: employer social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,086 | 1,086 | 1,086 | 1,086 | 1,086 | 1,086 | 1,086 | 1,086 | 1,086 | 1,086 | 1,086 | 1,086 | 1,107.72 | 1,107.72 | 1,107.72 | 1,107.72 | 1,107.72 | 1,107.72 | 1,107.72 | 1,107.72 | 1,107.72 | 1,107.72 | 1,107.72 | 1,107.72 | 13,032 | 13,292.64 |
| IT and knowledge manager: employer social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,089.3318 | 1,089.3318 | 1,089.3318 | 1,089.3318 | 1,089.3318 | 1,089.3318 | 1,089.3318 | 1,089.3318 | 1,089.3318 | 1,089.3318 | 1,089.3318 | 1,089.3318 | 12,815.6688 | 13,071.9822 |
| Executive assistant and office manager: employer social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 905.0724 | 905.0724 | 905.0724 | 905.0724 | 905.0724 | 905.0724 | 905.0724 | 905.0724 | 905.0724 | 905.0724 | 905.0724 | 905.0724 | 923.1738 | 923.1738 | 923.1738 | 923.1738 | 923.1738 | 923.1738 | 923.1738 | 923.1738 | 923.1738 | 923.1738 | 923.1738 | 923.1738 | 10,860.8688 | 11,078.0862 |
| Founder and managing partner: employee social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | not socially insured | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Head of finance and operations: employee social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,543.8485 | 1,543.8485 | 1,543.8485 | 1,543.8485 | 1,543.8485 | 1,543.8485 | 1,543.8485 | 1,543.8485 | 1,543.8485 | 1,543.8485 | 1,543.8485 | 1,543.8485 | 17,596.449 | 18,526.1825 |
| Accountant: employee social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,016.025 | 1,016.025 | 1,016.025 | 1,016.025 | 1,016.025 | 1,016.025 | 1,016.025 | 1,016.025 | 1,016.025 | 1,016.025 | 1,016.025 | 1,016.025 | 1,036.3455 | 1,036.3455 | 1,036.3455 | 1,036.3455 | 1,036.3455 | 1,036.3455 | 1,036.3455 | 1,036.3455 | 1,036.3455 | 1,036.3455 | 1,036.3455 | 1,036.3455 | 12,192.3 | 12,436.146 |
| HR and recruiting lead: employee social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,176.45 | 1,176.45 | 1,176.45 | 1,176.45 | 1,176.45 | 1,176.45 | 1,176.45 | 1,176.45 | 1,176.45 | 1,176.45 | 1,176.45 | 1,176.45 | 1,199.979 | 1,199.979 | 1,199.979 | 1,199.979 | 1,199.979 | 1,199.979 | 1,199.979 | 1,199.979 | 1,199.979 | 1,199.979 | 1,199.979 | 1,199.979 | 14,117.4 | 14,399.748 |
| Recruiting coordinator: employee social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 855.6 | 855.6 | 855.6 | 855.6 | 855.6 | 855.6 | 855.6 | 855.6 | 855.6 | 855.6 | 855.6 | 855.6 | 872.712 | 872.712 | 872.712 | 872.712 | 872.712 | 872.712 | 872.712 | 872.712 | 872.712 | 872.712 | 872.712 | 872.712 | 10,267.2 | 10,472.544 |
| Marketing and business development manager: employee social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,069.5 | 1,069.5 | 1,069.5 | 1,069.5 | 1,069.5 | 1,069.5 | 1,069.5 | 1,069.5 | 1,069.5 | 1,069.5 | 1,069.5 | 1,069.5 | 1,090.89 | 1,090.89 | 1,090.89 | 1,090.89 | 1,090.89 | 1,090.89 | 1,090.89 | 1,090.89 | 1,090.89 | 1,090.89 | 1,090.89 | 1,090.89 | 12,834 | 13,090.68 |
| IT and knowledge manager: employee social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,072.7812 | 1,072.7812 | 1,072.7812 | 1,072.7812 | 1,072.7812 | 1,072.7812 | 1,072.7812 | 1,072.7812 | 1,072.7812 | 1,072.7812 | 1,072.7812 | 1,072.7812 | 12,620.9556 | 12,873.3747 |
| Executive assistant and office manager: employee social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 891.3213 | 891.3213 | 891.3213 | 891.3213 | 891.3213 | 891.3213 | 891.3213 | 891.3213 | 891.3213 | 891.3213 | 891.3213 | 891.3213 | 909.1477 | 909.1477 | 909.1477 | 909.1477 | 909.1477 | 909.1477 | 909.1477 | 909.1477 | 909.1477 | 909.1477 | 909.1477 | 909.1477 | 10,695.8556 | 10,909.7727 |
| Founder and central staff: gross salaries | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | A: payroll; F: staff table | 57,890.69 | 58,107.02 | 57,866.78 | 57,921.14 | 58,027.09 | 57,984.44 | 58,139.98 | 57,907.06 | 57,918 | 57,918 | 57,918 | 57,918 | 59,076.36 | 59,076.36 | 59,076.36 | 59,076.36 | 59,076.36 | 59,076.36 | 59,076.36 | 59,076.36 | 59,076.36 | 59,076.36 | 59,076.36 | 59,076.36 | 695,516.2 | 708,916.32 |
| Founder and central staff: employer social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | A: payroll; F: staff table | 7,671.46 | 7,680.23 | 7,634.73 | 7,678.38 | 7,634.11 | 7,663.4 | 7,663 | 7,661.18 | 7,651.6924 | 7,651.6924 | 7,651.6924 | 7,651.6924 | 7,851.8057 | 7,851.8057 | 7,851.8057 | 7,851.8057 | 7,851.8057 | 7,851.8057 | 7,851.8057 | 7,851.8057 | 7,851.8057 | 7,851.8057 | 7,851.8057 | 7,851.8057 | 91,893.2598 | 94,221.6681 |
| Founder and central staff: employee social security withheld | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | staff table | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,725.704 | 7,725.704 | 7,725.704 | 7,725.704 | 7,725.704 | 7,725.704 | 7,725.704 | 7,725.704 | 7,725.704 | 7,725.704 | 7,725.704 | 7,725.704 | 90,324.1602 | 92,708.4479 |
| Founder and central staff: wage tax withheld | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | (gross - founder) x central rate + founder x founder rate | 16,202.6718 | 16,250.2644 | 16,197.4116 | 16,209.3708 | 16,232.6798 | 16,223.2968 | 16,257.5156 | 16,206.2732 | 16,208.68 | 16,208.68 | 16,208.68 | 16,208.68 | 16,532.8536 | 16,532.8536 | 16,532.8536 | 16,532.8536 | 16,532.8536 | 16,532.8536 | 16,532.8536 | 16,532.8536 | 16,532.8536 | 16,532.8536 | 16,532.8536 | 16,532.8536 | 194,614.204 | 198,394.2432 |
| Central staff bonus accrued, gross (not the founder) | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | (gross - founder) x target x factor | 1,521.395 | 1,530.4808 | 1,520.3908 | 1,522.6739 | 1,527.1238 | 1,525.3325 | 1,531.8652 | 1,522.0825 | 652.518 | 652.518 | 652.518 | 652.518 | 665.5684 | 665.5684 | 665.5684 | 665.5684 | 665.5684 | 665.5684 | 665.5684 | 665.5684 | 665.5684 | 665.5684 | 665.5684 | 665.5684 | 14,811.4164 | 7,986.8203 |
| Employer contributions on the central staff bonus | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | bonus x consultant-level rate (below both ceilings) | 330.447 | 332.4204 | 330.2289 | 330.7248 | 331.6913 | 331.3022 | 332.7211 | 330.5963 | 141.7269 | 141.7269 | 141.7269 | 141.7269 | 144.5614 | 144.5614 | 144.5614 | 144.5614 | 144.5614 | 144.5614 | 144.5614 | 144.5614 | 144.5614 | 144.5614 | 144.5614 | 144.5614 | 3,217.0396 | 1,734.7374 |
| FOUNDER AND CENTRAL STAFF PAYROLL COST EXCL. BONUS | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | 65,562.15 | 65,787.25 | 65,501.51 | 65,599.52 | 65,661.2 | 65,647.84 | 65,802.98 | 65,568.24 | 65,569.6925 | 65,569.6925 | 65,569.6925 | 65,569.6925 | 66,928.1657 | 66,928.1657 | 66,928.1657 | 66,928.1657 | 66,928.1657 | 66,928.1657 | 66,928.1657 | 66,928.1657 | 66,928.1657 | 66,928.1657 | 66,928.1657 | 66,928.1657 | 787,409.4598 | 803,137.9881 | |
| Founder and central staff headcount | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | active roles | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 |
| FEE EARNERS | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 30 | 31 | 32 | 31 | 32 | 32 | 32 | 32 | 33.815 | 34.6163 | 34.4114 | 34.2079 | 34.0059 | 33.8052 | 33.6059 | 28.408 | 28.249 | 28.091 | 27.9341 | 27.7782 | 27.6234 | 27.4697 | 27.317 | 27.1653 | 34.2079 | 27.1653 | |
| TOTAL HEADCOUNT | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 38 | 39 | 40 | 39 | 40 | 40 | 40 | 40 | 41.815 | 42.6163 | 42.4114 | 42.2079 | 42.0059 | 41.8052 | 41.6059 | 36.408 | 36.249 | 36.091 | 35.9341 | 35.7782 | 35.6234 | 35.4697 | 35.317 | 35.1653 | 42.2079 | 35.1653 | |
| Fee-earner payroll cost excl. bonus | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 297,230.34 | 308,559.43 | 314,943.89 | 306,740.98 | 312,341.5 | 312,302.31 | 312,745.98 | 313,193.08 | 324,098.9872 | 330,792.5835 | 329,132.0205 | 327,482.4377 | 333,746.8435 | 332,080.0022 | 330,424.1681 | 291,593.9479 | 290,238.7893 | 288,892.3185 | 287,554.4765 | 286,225.2045 | 284,904.4442 | 283,592.1378 | 282,288.2277 | 280,992.657 | 3,789,563.5388 | 3,572,533.2173 | |
| Fee-earner bonus accrued incl. employer contributions | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 24,098.8347 | 24,882.8347 | 25,149.0972 | 24,718.4987 | 24,984.7612 | 24,984.7612 | 24,984.7612 | 24,984.7612 | 10,898.9298 | 11,044.9373 | 11,005.2571 | 10,965.8241 | 11,145.1693 | 11,105.4469 | 11,065.9717 | 10,274.6248 | 10,241.2798 | 10,208.1346 | 10,175.1881 | 10,142.4389 | 10,109.8857 | 10,077.5273 | 10,045.3623 | 10,013.3896 | 242,703.2582 | 124,604.4191 | |
| Central staff bonus accrued incl. employer contributions | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 1,851.842 | 1,862.9013 | 1,850.6196 | 1,853.3986 | 1,858.8151 | 1,856.6347 | 1,864.5863 | 1,852.6788 | 794.2449 | 794.2449 | 794.2449 | 794.2449 | 810.1298 | 810.1298 | 810.1298 | 810.1298 | 810.1298 | 810.1298 | 810.1298 | 810.1298 | 810.1298 | 810.1298 | 810.1298 | 810.1298 | 18,028.456 | 9,721.5577 | |
| Bonus accrued (P&L) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 25,950.6766 | 26,745.7359 | 26,999.7168 | 26,571.8973 | 26,843.5763 | 26,841.3959 | 26,849.3475 | 26,837.44 | 11,693.1747 | 11,839.1823 | 11,799.502 | 11,760.069 | 11,955.2991 | 11,915.5767 | 11,876.1015 | 11,084.7546 | 11,051.4096 | 11,018.2644 | 10,985.3179 | 10,952.5687 | 10,920.0155 | 10,887.6571 | 10,855.4921 | 10,823.5194 | 260,731.7143 | 134,325.9768 | |
| Prior-year bonus paid (provision utilised) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | A: payroll; F: March, provision at the prior December | 0 | 0 | 392,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 260,731.7143 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 392,000 | 260,731.7143 |
| BONUS PROVISION (to balance sheet) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | opening + accrued - utilised | 417,950.6766 | 444,696.4126 | 79,696.1294 | 106,268.0267 | 133,111.603 | 159,952.9989 | 186,802.3464 | 213,639.7864 | 225,332.9611 | 237,172.1433 | 248,971.6453 | 260,731.7143 | 272,687.0134 | 284,602.5902 | 35,746.9774 | 46,831.732 | 57,883.1416 | 68,901.406 | 79,886.724 | 90,839.2927 | 101,759.3082 | 112,646.9652 | 123,502.4574 | 134,325.9768 | 260,731.7143 | 134,325.9768 |
| Bonus paid: employer contributions | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | utilised x employer share | 0 | 0 | 11,760 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7,821.9514 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11,760 | 7,821.9514 |
| Bonus paid: gross | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | utilised - employer contributions | 0 | 0 | 380,240 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 252,909.7629 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 380,240 | 252,909.7629 |
| Bonus paid: wage tax withheld | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | gross x bonus rate | 0 | 0 | 136,886.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 91,047.5146 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 136,886.4 | 91,047.5146 |
| Bonus paid: employee contributions withheld | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | equal to the employer contributions | 0 | 0 | 11,760 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7,821.9514 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11,760 | 7,821.9514 |
| Bonus paid: net (with the March payroll) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 0 | 0 | 231,593.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 154,040.2968 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 231,593.6 | 154,040.2968 | |
| Gross salaries, all staff (excl. bonus) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 313,579.47 | 323,493.64 | 328,555.15 | 321,718.21 | 326,292.22 | 326,320.65 | 326,887.39 | 326,991.7 | 335,972.1667 | 341,539.8438 | 340,147.8102 | 338,764.9357 | 344,138.9801 | 342,746.9389 | 341,364.0473 | 309,300.768 | 308,166.1566 | 307,038.7797 | 305,918.5882 | 304,805.5332 | 303,699.5666 | 302,600.6401 | 301,508.7062 | 300,423.7174 | 3,950,263.1863 | 3,771,712.4223 | |
| Employee social security withheld (salaries) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 48,317.2925 | 49,840.1613 | 50,954.2238 | 49,593.8884 | 50,707.9509 | 50,707.9509 | 50,707.9509 | 50,707.9509 | 52,695.9766 | 53,801.1122 | 53,537.4343 | 53,275.5453 | 55,517.2889 | 55,247.2723 | 54,979.0819 | 48,322.0022 | 48,105.3559 | 47,890.138 | 47,676.3386 | 47,463.948 | 47,252.9563 | 47,043.3539 | 46,835.1312 | 46,628.2787 | 614,847.4378 | 592,961.1459 | |
| Employer social security (salaries) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 49,213.02 | 50,853.04 | 51,890.25 | 50,622.29 | 51,710.48 | 51,629.5 | 51,661.57 | 51,769.62 | 53,696.5129 | 54,822.4322 | 54,553.9028 | 54,287.1944 | 56,536.0291 | 56,261.229 | 55,988.2865 | 49,221.3456 | 49,000.7983 | 48,781.7045 | 48,564.054 | 48,347.8369 | 48,133.0433 | 47,919.6633 | 47,707.6872 | 47,497.1053 | 626,709.8123 | 603,958.783 | |
| Wage tax withheld (salaries) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 89,474.3385 | 92,228.5977 | 93,269.4949 | 91,552.2875 | 92,669.3465 | 92,659.9635 | 92,694.1823 | 92,642.9399 | 94,508.0133 | 95,897.9831 | 95,547.9694 | 95,200.1904 | 96,751.7234 | 96,401.5011 | 96,053.512 | 88,594.583 | 88,304.3635 | 88,015.9319 | 87,729.2762 | 87,444.3848 | 87,161.2459 | 86,879.848 | 86,600.1794 | 86,322.2288 | 1,118,345.3068 | 1,076,258.7781 | |
| Net salaries paid (last banking day) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | gross - employee contributions - wage tax | 175,787.839 | 181,424.881 | 184,331.4313 | 180,572.0342 | 182,914.9227 | 182,952.7357 | 183,485.2569 | 183,640.8093 | 188,768.1767 | 191,840.7485 | 191,062.4065 | 190,289.2001 | 191,869.9677 | 191,098.1655 | 190,331.4533 | 172,384.1828 | 171,756.4373 | 171,132.7099 | 170,512.9733 | 169,897.2005 | 169,285.3644 | 168,677.4383 | 168,073.3956 | 167,473.2099 | 2,217,070.4417 | 2,102,492.4984 |
| Social security paid (third-last banking day, same month) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | employer + employee, salaries and bonus | 97,530.3125 | 100,693.2013 | 126,364.4738 | 100,216.1784 | 102,418.4309 | 102,337.4508 | 102,369.5209 | 102,477.5709 | 106,392.4895 | 108,623.5444 | 108,091.3371 | 107,562.7397 | 112,053.318 | 111,508.5013 | 126,611.2713 | 97,543.3478 | 97,106.1542 | 96,671.8425 | 96,240.3926 | 95,811.7849 | 95,385.9996 | 94,963.0172 | 94,542.8184 | 94,125.384 | 1,265,077.2501 | 1,212,563.8317 |
| Wage tax payable: opening | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 89,480.35 | 89,474.3385 | 92,228.5977 | 230,155.8949 | 91,552.2875 | 92,669.3465 | 92,659.9635 | 92,694.1823 | 92,642.9399 | 94,508.0133 | 95,897.9831 | 95,547.9694 | 95,200.1904 | 96,751.7234 | 96,401.5011 | 187,101.0266 | 88,594.583 | 88,304.3635 | 88,015.9319 | 87,729.2762 | 87,444.3848 | 87,161.2459 | 86,879.848 | 86,600.1794 | |||
| Wage tax withheld in the month (salaries and bonus) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 89,474.3385 | 92,228.5977 | 230,155.8949 | 91,552.2875 | 92,669.3465 | 92,659.9635 | 92,694.1823 | 92,642.9399 | 94,508.0133 | 95,897.9831 | 95,547.9694 | 95,200.1904 | 96,751.7234 | 96,401.5011 | 187,101.0266 | 88,594.583 | 88,304.3635 | 88,015.9319 | 87,729.2762 | 87,444.3848 | 87,161.2459 | 86,879.848 | 86,600.1794 | 86,322.2288 | 1,255,231.7068 | 1,167,306.2927 | |
| Wage tax paid (prior month, by the 10th) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | -89,480.35 | -89,474.3385 | -92,228.5977 | -230,155.8949 | -91,552.2875 | -92,669.3465 | -92,659.9635 | -92,694.1823 | -92,642.9399 | -94,508.0133 | -95,897.9831 | -95,547.9694 | -95,200.1904 | -96,751.7234 | -96,401.5011 | -187,101.0266 | -88,594.583 | -88,304.3635 | -88,015.9319 | -87,729.2762 | -87,444.3848 | -87,161.2459 | -86,879.848 | -86,600.1794 | -1,249,511.8665 | -1,176,184.2543 | |
| WAGE TAX PAYABLE (to balance sheet) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 89,474.3385 | 92,228.5977 | 230,155.8949 | 91,552.2875 | 92,669.3465 | 92,659.9635 | 92,694.1823 | 92,642.9399 | 94,508.0133 | 95,897.9831 | 95,547.9694 | 95,200.1904 | 96,751.7234 | 96,401.5011 | 187,101.0266 | 88,594.583 | 88,304.3635 | 88,015.9319 | 87,729.2762 | 87,444.3848 | 87,161.2459 | 86,879.848 | 86,600.1794 | 86,322.2288 | 95,200.1904 | 86,322.2288 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Partner: available hours (incl. the founder at 50%) | PRACTICE: OPERATIONS AND SUPPLY CHAIN | headcount x available hours per FTE | 204 | 198 | 224.4 | 198 | 169.2 | 217.2 | 234 | 182.4 | 229.2 | 220.8 | 218.4 | 224.4 | 192 | 198 | 212.4 | 222 | 169.2 | 229.2 | 222 | 194.4 | 229.2 | 208.8 | 218.4 | 236.4 | 2,520 | 2,532 |
| Partner: hours demanded by signed and pipeline engagements | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 51.7335 | 53.313 | 81.799 | 67.38 | 73.1815 | 88.826 | 71.831 | 65.262 | 71.2036 | 66.3834 | 69.9151 | 57.7187 | 30.4589 | 28.8272 | 30.9238 | 34.9647 | 14.6137 | 19.7959 | 19.174 | 11.1342 | 7.1408 | 6.5052 | 2.6004 | 0 | 818.5468 | 206.1389 |
| Partner: new work not yet identified | PRACTICE: OPERATIONS AND SUPPLY CHAIN | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.467 | 19.2248 | 27.8047 | 30.2237 | 32.4217 | 32.3012 | 31.8398 | 43.1305 | 41.7756 | 39.9755 | 50.7235 | 46.2089 | 50.8558 | 56.736 | 29.6917 | 483.9967 |
| Partner: chargeable hours demanded | PRACTICE: OPERATIONS AND SUPPLY CHAIN | named + new work | 51.7335 | 53.313 | 81.799 | 67.38 | 73.1815 | 88.826 | 71.831 | 65.262 | 71.2036 | 66.3834 | 80.382 | 76.9435 | 58.2636 | 59.0509 | 63.3455 | 67.2659 | 46.4535 | 62.9264 | 60.9496 | 51.1097 | 57.8643 | 52.7141 | 53.4561 | 56.736 | 848.2385 | 690.1356 |
| Partner: chargeable hours, own staff | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: min(demand, available x maximum utilisation) | 51.7 | 53.3 | 81.7 | 67.3 | 73.1 | 88.8 | 71.8 | 65.2 | 71.2036 | 66.3834 | 80.382 | 76.9435 | 58.2636 | 59.0509 | 63.3455 | 67.2659 | 46.4535 | 62.9264 | 60.9496 | 51.1097 | 57.8643 | 52.7141 | 53.4561 | 56.736 | 847.8125 | 690.1356 |
| Partner: chargeable hours, subcontractors | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: demand - own | 0.0335 | 0.013 | 0.099 | 0.08 | 0.0815 | 0.026 | 0.031 | 0.062 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.426 | 0 |
| Partner: utilisation | PRACTICE: OPERATIONS AND SUPPLY CHAIN | own chargeable / available | 25.34% | 26.92% | 36.41% | 33.99% | 43.2% | 40.88% | 30.68% | 35.75% | 31.07% | 30.06% | 36.8% | 34.29% | 30.35% | 29.82% | 29.82% | 30.3% | 27.45% | 27.45% | 27.45% | 26.29% | 25.25% | 25.25% | 24.48% | 24% | 33.64% | 27.26% |
| Director: available hours | PRACTICE: OPERATIONS AND SUPPLY CHAIN | headcount x available hours per FTE | 136 | 132 | 149.6 | 132 | 112.8 | 144.8 | 156 | 121.6 | 152.418 | 146.4649 | 144.5107 | 148.1096 | 126.408 | 130.0323 | 139.1405 | 145.0658 | 110.2872 | 149.0227 | 143.9805 | 125.765 | 147.9078 | 134.4064 | 140.2345 | 151.4128 | 1,676.3032 | 1,643.6636 |
| Director: hours demanded by signed and pipeline engagements | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 67.2595 | 69.445 | 99.971 | 83.588 | 94.5315 | 116.898 | 90.355 | 79.622 | 89.5106 | 83.0368 | 86.3875 | 74.6438 | 36.5286 | 41.6394 | 44.6677 | 50.5046 | 21.1087 | 28.5941 | 27.6958 | 16.0827 | 10.3145 | 9.3964 | 3.7561 | 0 | 1,035.2487 | 290.2886 |
| Director: new work not yet identified | PRACTICE: OPERATIONS AND SUPPLY CHAIN | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.1913 | 8.5332 | 23.5897 | 21.828 | 23.29 | 21.9209 | 27.0382 | 36.4917 | 35.2155 | 35.6258 | 47.0581 | 42.7484 | 48.2308 | 54.5086 | 8.7245 | 417.5457 |
| Director: chargeable hours demanded | PRACTICE: OPERATIONS AND SUPPLY CHAIN | named + new work | 67.2595 | 69.445 | 99.971 | 83.588 | 94.5315 | 116.898 | 90.355 | 79.622 | 89.5106 | 83.0368 | 86.5789 | 83.177 | 60.1183 | 63.4674 | 67.9577 | 72.4255 | 48.1469 | 65.0858 | 62.9113 | 51.7085 | 57.3726 | 52.1449 | 51.9869 | 54.5086 | 1,043.9733 | 707.8343 |
| Director: chargeable hours, own staff | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: min(demand, available x maximum utilisation) | 67.2 | 69.4 | 99.9 | 83.5 | 94.5 | 116.8 | 90.3 | 79.6 | 89.5106 | 83.0368 | 86.5789 | 83.177 | 60.1183 | 63.4674 | 67.9577 | 72.4255 | 48.1469 | 65.0858 | 62.9113 | 51.7085 | 57.3726 | 52.1449 | 51.9869 | 54.5086 | 1,043.5033 | 707.8343 |
| Director: chargeable hours, subcontractors | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: demand - own | 0.0595 | 0.045 | 0.071 | 0.088 | 0.0315 | 0.098 | 0.055 | 0.022 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.47 | 0 |
| Director: utilisation | PRACTICE: OPERATIONS AND SUPPLY CHAIN | own chargeable / available | 49.41% | 52.58% | 66.78% | 63.26% | 83.78% | 80.66% | 57.88% | 65.46% | 58.73% | 56.69% | 59.91% | 56.16% | 47.56% | 48.81% | 48.84% | 49.93% | 43.66% | 43.68% | 43.69% | 41.12% | 38.79% | 38.8% | 37.07% | 36% | 62.25% | 43.06% |
| Manager: available hours | PRACTICE: OPERATIONS AND SUPPLY CHAIN | headcount x available hours per FTE | 408 | 396 | 448.8 | 396 | 338.4 | 434.4 | 468 | 364.8 | 456.108 | 437.195 | 430.2807 | 439.8911 | 374.4955 | 384.2675 | 410.1532 | 426.5477 | 323.473 | 435.9889 | 420.1814 | 366.1029 | 429.4817 | 389.2993 | 405.1621 | 436.3618 | 5,017.8748 | 4,801.5152 |
| Manager: hours demanded by signed and pipeline engagements | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 179.634 | 185.601 | 260.714 | 219.288 | 251.867 | 313.6 | 238.327 | 207.501 | 236.0435 | 218.5498 | 226.2758 | 198.9641 | 94.5321 | 115.309 | 123.6951 | 139.8588 | 58.4549 | 79.1836 | 76.6962 | 44.5368 | 28.5632 | 26.0209 | 10.4015 | 0 | 2,736.3651 | 797.2521 |
| Manager: new work not yet identified | PRACTICE: OPERATIONS AND SUPPLY CHAIN | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 57.8608 | 78.5725 | 111.8037 | 103.735 | 110.3519 | 108.0312 | 110.4899 | 148.6848 | 143.0639 | 138.0242 | 176.1288 | 159.5721 | 176.0821 | 196.3628 | 136.4334 | 1,682.3306 |
| Manager: chargeable hours demanded | PRACTICE: OPERATIONS AND SUPPLY CHAIN | named + new work | 179.634 | 185.601 | 260.714 | 219.288 | 251.867 | 313.6 | 238.327 | 207.501 | 236.0435 | 218.5498 | 284.1366 | 277.5366 | 206.3358 | 219.044 | 234.047 | 247.89 | 168.9448 | 227.8684 | 219.7601 | 182.5611 | 204.692 | 185.5931 | 186.4835 | 196.3628 | 2,872.7985 | 2,479.5827 |
| Manager: chargeable hours, own staff | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: min(demand, available x maximum utilisation) | 179.6 | 185.6 | 260.7 | 219.2 | 251.8 | 313.5 | 238.3 | 207.5 | 236.0435 | 218.5498 | 284.1366 | 277.5366 | 206.3358 | 219.044 | 234.047 | 247.89 | 168.9448 | 227.8684 | 219.7601 | 182.5611 | 204.692 | 185.5931 | 186.4835 | 196.3628 | 2,872.4665 | 2,479.5827 |
| Manager: chargeable hours, subcontractors | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: demand - own | 0.034 | 0.001 | 0.014 | 0.088 | 0.067 | 0.1 | 0.027 | 0.001 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.332 | 0 |
| Manager: utilisation | PRACTICE: OPERATIONS AND SUPPLY CHAIN | own chargeable / available | 44.02% | 46.87% | 58.09% | 55.35% | 74.41% | 72.17% | 50.92% | 56.88% | 51.75% | 49.99% | 66.04% | 63.09% | 55.1% | 57% | 57.06% | 58.12% | 52.23% | 52.26% | 52.3% | 49.87% | 47.66% | 47.67% | 46.03% | 45% | 57.24% | 51.64% |
| Senior consultant: available hours | PRACTICE: OPERATIONS AND SUPPLY CHAIN | headcount x available hours per FTE | 544 | 528 | 598.4 | 396 | 338.4 | 434.4 | 624 | 486.4 | 606.616 | 580.0011 | 569.394 | 580.649 | 493.0858 | 504.6811 | 537.3248 | 401.6091 | 303.7956 | 408.438 | 392.6405 | 341.247 | 399.3169 | 361.0473 | 374.8148 | 402.6634 | 6,286.2601 | 4,920.6643 |
| Senior consultant: hours demanded by signed and pipeline engagements | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 321.279 | 332.115 | 458.372 | 387.216 | 449.708 | 562.636 | 422.485 | 364.629 | 418.3651 | 386.8204 | 399.0973 | 355.3578 | 165.2579 | 211.3998 | 226.7743 | 256.4077 | 107.1674 | 145.17 | 140.6097 | 81.6509 | 52.3659 | 47.705 | 19.0694 | 0 | 4,858.0807 | 1,453.5779 |
| Senior consultant: new work not yet identified | PRACTICE: OPERATIONS AND SUPPLY CHAIN | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40.6835 | 72.4646 | 143.4435 | 121.4632 | 128.2992 | 43.747 | 85.167 | 113.8495 | 108.8133 | 118.903 | 165.0444 | 149.0123 | 172.9673 | 198.1104 | 113.148 | 1,548.8201 |
| Senior consultant: chargeable hours demanded | PRACTICE: OPERATIONS AND SUPPLY CHAIN | named + new work | 321.279 | 332.115 | 458.372 | 387.216 | 449.708 | 562.636 | 422.485 | 364.629 | 418.3651 | 386.8204 | 439.7808 | 427.8224 | 308.7014 | 332.863 | 355.0735 | 300.1547 | 192.3344 | 259.0195 | 249.423 | 200.5539 | 217.4103 | 196.7173 | 192.0367 | 198.1104 | 4,971.2288 | 3,002.398 |
| Senior consultant: chargeable hours, own staff | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: min(demand, available x maximum utilisation) | 321.2 | 332.1 | 458.3 | 360.1 | 304.6 | 395 | 422.4 | 364.6 | 418.3651 | 386.8204 | 439.7808 | 427.8224 | 308.7014 | 332.863 | 355.0735 | 300.1547 | 192.3344 | 259.0195 | 249.423 | 200.5539 | 217.4103 | 196.7173 | 192.0367 | 198.1104 | 4,631.0888 | 3,002.398 |
| Senior consultant: chargeable hours, subcontractors | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: demand - own | 0.079 | 0.015 | 0.072 | 27.116 | 145.108 | 167.636 | 0.085 | 0.029 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 340.14 | 0 |
| Senior consultant: utilisation | PRACTICE: OPERATIONS AND SUPPLY CHAIN | own chargeable / available | 59.04% | 62.9% | 76.59% | 90.93% | 90.01% | 90.93% | 67.69% | 74.96% | 68.97% | 66.69% | 77.24% | 73.68% | 62.61% | 65.96% | 66.08% | 74.74% | 63.31% | 63.42% | 63.52% | 58.77% | 54.45% | 54.49% | 51.24% | 49.2% | 73.67% | 61.02% |
| Consultant: available hours | PRACTICE: OPERATIONS AND SUPPLY CHAIN | headcount x available hours per FTE | 544 | 528 | 598.4 | 528 | 451.2 | 579.2 | 624 | 486.4 | 759.416 | 726.0971 | 712.8182 | 726.9081 | 617.2888 | 631.8048 | 672.671 | 542.0117 | 410.0026 | 551.2281 | 529.9077 | 460.5471 | 538.9183 | 487.2696 | 505.8502 | 543.4346 | 7,264.4395 | 6,490.9345 |
| Consultant: hours demanded by signed and pipeline engagements | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 366.394 | 378.826 | 519.144 | 439.328 | 512.512 | 642.44 | 480.102 | 412.886 | 475.3874 | 439.2965 | 452.598 | 405.0344 | 186.7329 | 243.4301 | 261.1341 | 295.2574 | 123.4048 | 167.1654 | 161.9141 | 94.0222 | 60.3001 | 54.9331 | 21.9587 | 0 | 5,523.9483 | 1,670.2529 |
| Consultant: new work not yet identified | PRACTICE: OPERATIONS AND SUPPLY CHAIN | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 79.1478 | 114.6182 | 191.6664 | 164.7899 | 174.2737 | 89.5153 | 127.6784 | 170.905 | 163.5661 | 170.1758 | 228.9677 | 206.7768 | 235.7031 | 267.3698 | 193.7659 | 2,191.3881 |
| Consultant: chargeable hours demanded | PRACTICE: OPERATIONS AND SUPPLY CHAIN | named + new work | 366.394 | 378.826 | 519.144 | 439.328 | 512.512 | 642.44 | 480.102 | 412.886 | 475.3874 | 439.2965 | 531.7458 | 519.6526 | 378.3993 | 408.22 | 435.4078 | 384.7727 | 251.0832 | 338.0704 | 325.4802 | 264.198 | 289.2678 | 261.7099 | 257.6618 | 267.3698 | 5,717.7142 | 3,861.6409 |
| Consultant: chargeable hours, own staff | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: min(demand, available x maximum utilisation) | 366.3 | 378.8 | 519.1 | 439.3 | 398.1 | 516.6 | 480.1 | 412.8 | 475.3874 | 439.2965 | 531.7458 | 519.6526 | 378.3993 | 408.22 | 435.4078 | 384.7727 | 251.0832 | 338.0704 | 325.4802 | 264.198 | 289.2678 | 261.7099 | 257.6618 | 267.3698 | 5,477.1822 | 3,861.6409 |
| Consultant: chargeable hours, subcontractors | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: demand - own | 0.094 | 0.026 | 0.044 | 0.028 | 114.412 | 125.84 | 0.002 | 0.086 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 240.532 | 0 |
| Consultant: utilisation | PRACTICE: OPERATIONS AND SUPPLY CHAIN | own chargeable / available | 67.33% | 71.74% | 86.75% | 83.2% | 88.23% | 89.19% | 76.94% | 84.87% | 62.6% | 60.5% | 74.6% | 71.49% | 61.3% | 64.61% | 64.73% | 70.99% | 61.24% | 61.33% | 61.42% | 57.37% | 53.68% | 53.71% | 50.94% | 49.2% | 75.4% | 59.49% |
| Operations and supply chain: available hours | PRACTICE: OPERATIONS AND SUPPLY CHAIN | 1,836 | 1,782 | 2,019.6 | 1,650 | 1,410 | 1,810 | 2,106 | 1,641.6 | 2,203.758 | 2,110.5582 | 2,075.4037 | 2,119.9578 | 1,803.2782 | 1,848.7857 | 1,971.6895 | 1,737.2343 | 1,316.7584 | 1,773.8777 | 1,708.7101 | 1,488.0621 | 1,744.8247 | 1,580.8226 | 1,644.4617 | 1,770.2727 | 22,764.8777 | 20,388.7776 | |
| Operations and supply chain: hours of new work not yet identified | PRACTICE: OPERATIONS AND SUPPLY CHAIN | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 188.3504 | 293.4132 | 498.308 | 442.0398 | 468.6365 | 295.5157 | 382.2132 | 513.0615 | 492.4344 | 502.7043 | 667.9226 | 604.3184 | 683.839 | 773.0877 | 481.7636 | 6,324.0811 | |
| Operations and supply chain: chargeable hours demanded | PRACTICE: OPERATIONS AND SUPPLY CHAIN | 986.3 | 1,019.3 | 1,420 | 1,196.8 | 1,381.8 | 1,724.4 | 1,303.1 | 1,129.9 | 1,290.5102 | 1,194.0869 | 1,422.6241 | 1,385.1321 | 1,011.8183 | 1,082.6452 | 1,155.8314 | 1,072.5088 | 706.9628 | 952.9705 | 918.5243 | 750.1312 | 826.6071 | 748.8792 | 741.625 | 773.0877 | 15,453.9533 | 10,741.5915 | |
| Operations and supply chain: chargeable hours, own staff | PRACTICE: OPERATIONS AND SUPPLY CHAIN | 986 | 1,019.2 | 1,419.7 | 1,169.4 | 1,122.1 | 1,430.7 | 1,302.9 | 1,129.7 | 1,290.5102 | 1,194.0869 | 1,422.6241 | 1,385.1321 | 1,011.8183 | 1,082.6452 | 1,155.8314 | 1,072.5088 | 706.9628 | 952.9705 | 918.5243 | 750.1312 | 826.6071 | 748.8792 | 741.625 | 773.0877 | 14,872.0533 | 10,741.5915 | |
| Operations and supply chain: chargeable hours, subcontractors | PRACTICE: OPERATIONS AND SUPPLY CHAIN | 0.3 | 0.1 | 0.3 | 27.4 | 259.7 | 293.7 | 0.2 | 0.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 581.9 | 0 | |
| Operations and supply chain: UTILISATION | PRACTICE: OPERATIONS AND SUPPLY CHAIN | 53.7% | 57.19% | 70.3% | 70.87% | 79.58% | 79.04% | 61.87% | 68.82% | 58.56% | 56.58% | 68.55% | 65.34% | 56.11% | 58.56% | 58.62% | 61.74% | 53.69% | 53.72% | 53.76% | 50.41% | 47.37% | 47.37% | 45.1% | 43.67% | 65.33% | 52.68% | |
| Operations and supply chain: subcontractor hours at cost rates | PRACTICE: OPERATIONS AND SUPPLY CHAIN | hours x cost per hour | 41.59 | 15.38 | 49.48 | 3,303.22 | 28,315.75 | 32,109.48 | 31.16 | 29.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 63,895.46 | 0 |
| Partner: available hours | PRACTICE: FINANCE AND PERFORMANCE | headcount x available hours per FTE | 136 | 132 | 149.6 | 132 | 112.8 | 144.8 | 156 | 121.6 | 152.8 | 147.2 | 145.6 | 149.6 | 128 | 132 | 141.6 | 148 | 112.8 | 152.8 | 148 | 129.6 | 152.8 | 139.2 | 145.6 | 157.6 | 1,680 | 1,688 |
| Partner: hours demanded by signed and pipeline engagements | PRACTICE: FINANCE AND PERFORMANCE | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 24.171 | 38.1 | 41.952 | 50.335 | 43.078 | 55.883 | 45.282 | 34.158 | 47.0623 | 46.5245 | 31.0431 | 42.9059 | 49.0602 | 52.983 | 45.219 | 30.8733 | 17.1309 | 11.9602 | 5.7022 | 2.6471 | 0 | 0 | 0 | 0 | 500.4949 | 215.5759 |
| Partner: new work not yet identified | PRACTICE: FINANCE AND PERFORMANCE | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.3181 | 10.1604 | 1.2839 | 0 | 6.8526 | 16.996 | 16.7935 | 29.4959 | 32.0987 | 29.5157 | 36.672 | 33.408 | 34.944 | 37.824 | 26.4786 | 275.8843 |
| Partner: chargeable hours demanded | PRACTICE: FINANCE AND PERFORMANCE | named + new work | 24.171 | 38.1 | 41.952 | 50.335 | 43.078 | 55.883 | 45.282 | 34.158 | 47.0623 | 46.5245 | 47.3613 | 53.0664 | 50.3441 | 52.983 | 52.0716 | 47.8693 | 33.9243 | 41.4561 | 37.8009 | 32.1628 | 36.672 | 33.408 | 34.944 | 37.824 | 526.9734 | 491.4601 |
| Partner: chargeable hours, own staff | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: min(demand, available x maximum utilisation) | 24.1 | 38 | 41.9 | 50.3 | 43 | 55.8 | 45.2 | 34.1 | 47.0623 | 46.5245 | 47.3613 | 53.0664 | 50.3441 | 52.983 | 52.0716 | 47.8693 | 33.9243 | 41.4561 | 37.8009 | 32.1628 | 36.672 | 33.408 | 34.944 | 37.824 | 526.4144 | 491.4601 |
| Partner: chargeable hours, subcontractors | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: demand - own | 0.071 | 0.1 | 0.052 | 0.035 | 0.078 | 0.083 | 0.082 | 0.058 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.559 | 0 |
| Partner: utilisation | PRACTICE: FINANCE AND PERFORMANCE | own chargeable / available | 17.72% | 28.79% | 28.01% | 38.11% | 38.12% | 38.54% | 28.97% | 28.04% | 30.8% | 31.61% | 32.53% | 35.47% | 39.33% | 40.14% | 36.77% | 32.34% | 30.07% | 27.13% | 25.54% | 24.82% | 24% | 24% | 24% | 24% | 31.33% | 29.11% |
| Director: available hours | PRACTICE: FINANCE AND PERFORMANCE | headcount x available hours per FTE | 136 | 132 | 149.6 | 132 | 112.8 | 144.8 | 156 | 121.6 | 152.418 | 146.4649 | 144.5107 | 148.1096 | 126.408 | 130.0323 | 139.1405 | 145.0658 | 110.2872 | 149.0227 | 143.9805 | 125.765 | 147.9078 | 134.4064 | 140.2345 | 151.4128 | 1,676.3032 | 1,643.6636 |
| Director: hours demanded by signed and pipeline engagements | PRACTICE: FINANCE AND PERFORMANCE | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 42.842 | 63.14 | 69.154 | 76.249 | 64.989 | 84.367 | 59.05 | 44.71 | 61.006 | 67.2021 | 44.8401 | 61.9752 | 67.6372 | 73.2026 | 61.746 | 40.8629 | 24.7446 | 17.2758 | 8.2365 | 3.8236 | 0 | 0 | 0 | 0 | 739.5244 | 297.5292 |
| Director: new work not yet identified | PRACTICE: FINANCE AND PERFORMANCE | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 25.1198 | 16.1343 | 4.9245 | 2.8901 | 13.043 | 27.7059 | 24.8566 | 43.2827 | 46.8911 | 42.9813 | 53.2468 | 48.3863 | 50.4844 | 54.5086 | 41.2541 | 413.2014 |
| Director: chargeable hours demanded | PRACTICE: FINANCE AND PERFORMANCE | named + new work | 42.842 | 63.14 | 69.154 | 76.249 | 64.989 | 84.367 | 59.05 | 44.71 | 61.006 | 67.2021 | 69.9599 | 78.1096 | 72.5618 | 76.0927 | 74.789 | 68.5688 | 49.6012 | 60.5585 | 55.1276 | 46.8048 | 53.2468 | 48.3863 | 50.4844 | 54.5086 | 780.7785 | 710.7306 |
| Director: chargeable hours, own staff | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: min(demand, available x maximum utilisation) | 42.8 | 63.1 | 69.1 | 76.2 | 64.9 | 84.3 | 59 | 44.7 | 61.006 | 67.2021 | 69.9599 | 78.1096 | 72.5618 | 76.0927 | 74.789 | 68.5688 | 49.6012 | 60.5585 | 55.1276 | 46.8048 | 53.2468 | 48.3863 | 50.4844 | 54.5086 | 780.3775 | 710.7306 |
| Director: chargeable hours, subcontractors | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: demand - own | 0.042 | 0.04 | 0.054 | 0.049 | 0.089 | 0.067 | 0.05 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.401 | 0 |
| Director: utilisation | PRACTICE: FINANCE AND PERFORMANCE | own chargeable / available | 31.47% | 47.8% | 46.19% | 57.73% | 57.54% | 58.22% | 37.82% | 36.76% | 40.03% | 45.88% | 48.41% | 52.74% | 57.4% | 58.52% | 53.75% | 47.27% | 44.97% | 40.64% | 38.29% | 37.22% | 36% | 36% | 36% | 36% | 46.55% | 43.24% |
| Manager: available hours | PRACTICE: FINANCE AND PERFORMANCE | headcount x available hours per FTE | 136 | 264 | 299.2 | 264 | 225.6 | 289.6 | 312 | 243.2 | 304.072 | 291.4634 | 286.8538 | 293.2607 | 249.6637 | 256.1783 | 273.4354 | 284.3651 | 215.6487 | 290.6593 | 280.121 | 244.0686 | 286.3211 | 259.5329 | 270.1081 | 290.9079 | 3,209.2499 | 3,201.0101 |
| Manager: hours demanded by signed and pipeline engagements | PRACTICE: FINANCE AND PERFORMANCE | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 168.039 | 225.36 | 244.818 | 258.629 | 219.41 | 283.963 | 157.884 | 119.706 | 162.7546 | 186.0981 | 124.1725 | 171.6238 | 184.4402 | 199.7626 | 167.8218 | 109.8486 | 68.5235 | 47.8407 | 22.8089 | 10.5884 | 0 | 0 | 0 | 0 | 2,322.458 | 811.6346 |
| Manager: new work not yet identified | PRACTICE: FINANCE AND PERFORMANCE | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 54.5807 | 28.9931 | 1.6845 | 0 | 22.3529 | 62.0552 | 55.9278 | 102.0923 | 112.3691 | 103.4779 | 128.8445 | 116.7898 | 121.5486 | 130.9086 | 83.5738 | 958.0511 |
| Manager: chargeable hours demanded | PRACTICE: FINANCE AND PERFORMANCE | named + new work | 168.039 | 225.36 | 244.818 | 258.629 | 219.41 | 283.963 | 157.884 | 119.706 | 162.7546 | 186.0981 | 178.7532 | 200.6168 | 186.1248 | 199.7626 | 190.1747 | 171.9037 | 124.4513 | 149.9329 | 135.178 | 114.0662 | 128.8445 | 116.7898 | 121.5486 | 130.9086 | 2,406.0317 | 1,769.6857 |
| Manager: chargeable hours, own staff | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: min(demand, available x maximum utilisation) | 122.9 | 225.3 | 244.8 | 237.9 | 209.6 | 262.9 | 157.8 | 119.7 | 162.7546 | 186.0981 | 178.7532 | 200.6168 | 186.1248 | 199.7626 | 190.1747 | 171.9037 | 124.4513 | 149.9329 | 135.178 | 114.0662 | 128.8445 | 116.7898 | 121.5486 | 130.9086 | 2,309.1227 | 1,769.6857 |
| Manager: chargeable hours, subcontractors | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: demand - own | 45.139 | 0.06 | 0.018 | 20.729 | 9.81 | 21.063 | 0.084 | 0.006 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 96.909 | 0 |
| Manager: utilisation | PRACTICE: FINANCE AND PERFORMANCE | own chargeable / available | 90.37% | 85.34% | 81.82% | 90.11% | 92.91% | 90.78% | 50.58% | 49.22% | 53.53% | 63.85% | 62.32% | 68.41% | 74.55% | 77.98% | 69.55% | 60.45% | 57.71% | 51.58% | 48.26% | 46.74% | 45% | 45% | 45% | 45% | 71.95% | 55.29% |
| Senior consultant: available hours | PRACTICE: FINANCE AND PERFORMANCE | headcount x available hours per FTE | 408 | 396 | 448.8 | 396 | 338.4 | 434.4 | 468 | 364.8 | 454.962 | 435.0008 | 427.0455 | 435.4867 | 369.8144 | 378.5108 | 402.9936 | 301.2068 | 227.8467 | 306.3285 | 294.4804 | 255.9353 | 299.4877 | 270.7855 | 281.1111 | 301.9975 | 5,006.8951 | 3,690.4982 |
| Senior consultant: hours demanded by signed and pipeline engagements | PRACTICE: FINANCE AND PERFORMANCE | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 262.88 | 366.952 | 400.06 | 421.737 | 358.317 | 464.793 | 282.6 | 214.47 | 290.8658 | 341.1798 | 227.6497 | 314.6435 | 334.6608 | 362.6431 | 303.8239 | 197.3657 | 125.6264 | 87.7079 | 41.8163 | 19.412 | 0 | 0 | 0 | 0 | 3,946.1478 | 1,473.056 |
| Senior consultant: new work not yet identified | PRACTICE: FINANCE AND PERFORMANCE | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 73.5166 | 25.4733 | 0 | 0 | 15.9785 | 29.7743 | 36.7247 | 98.0889 | 119.7946 | 114.273 | 147.3479 | 133.2265 | 138.3067 | 148.5828 | 98.9899 | 982.0978 |
| Senior consultant: chargeable hours demanded | PRACTICE: FINANCE AND PERFORMANCE | named + new work | 262.88 | 366.952 | 400.06 | 421.737 | 358.317 | 464.793 | 282.6 | 214.47 | 290.8658 | 341.1798 | 301.1663 | 340.1169 | 334.6608 | 362.6431 | 319.8024 | 227.14 | 162.3511 | 185.7968 | 161.6108 | 133.6849 | 147.3479 | 133.2265 | 138.3067 | 148.5828 | 4,045.1378 | 2,455.1538 |
| Senior consultant: chargeable hours, own staff | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: min(demand, available x maximum utilisation) | 262.8 | 356.8 | 396.6 | 358.6 | 305.8 | 385.4 | 282.6 | 214.4 | 290.8658 | 341.1798 | 301.1663 | 340.1169 | 332.8329 | 340.6597 | 319.8024 | 227.14 | 162.3511 | 185.7968 | 161.6108 | 133.6849 | 147.3479 | 133.2265 | 138.3067 | 148.5828 | 3,836.3288 | 2,431.3427 |
| Senior consultant: chargeable hours, subcontractors | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: demand - own | 0.08 | 10.152 | 3.46 | 63.137 | 52.517 | 79.393 | 0 | 0.07 | 0 | 0 | 0 | 0 | 1.8278 | 21.9833 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 208.809 | 23.8112 |
| Senior consultant: utilisation | PRACTICE: FINANCE AND PERFORMANCE | own chargeable / available | 64.41% | 90.1% | 88.37% | 90.56% | 90.37% | 88.72% | 60.38% | 58.77% | 63.93% | 78.43% | 70.52% | 78.1% | 90% | 90% | 79.36% | 75.41% | 71.25% | 60.65% | 54.88% | 52.23% | 49.2% | 49.2% | 49.2% | 49.2% | 76.62% | 65.88% |
| Consultant: available hours | PRACTICE: FINANCE AND PERFORMANCE | headcount x available hours per FTE | 272 | 264 | 448.8 | 396 | 338.4 | 434.4 | 468 | 364.8 | 454.962 | 435.0008 | 427.0455 | 435.4867 | 369.8144 | 378.5108 | 402.9936 | 301.2068 | 227.8467 | 306.3285 | 294.4804 | 255.9353 | 299.4877 | 270.7855 | 281.1111 | 301.9975 | 4,738.8951 | 3,690.4982 |
| Consultant: hours demanded by signed and pipeline engagements | PRACTICE: FINANCE AND PERFORMANCE | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 197.768 | 315.248 | 347.416 | 373.55 | 319.006 | 416.094 | 322.384 | 244.756 | 331.6084 | 392.8738 | 262.142 | 362.3168 | 383.8265 | 416.0004 | 348.1538 | 225.4885 | 144.6607 | 100.997 | 48.1521 | 22.3532 | 0 | 0 | 0 | 0 | 3,885.163 | 1,689.6322 |
| Consultant: new work not yet identified | PRACTICE: FINANCE AND PERFORMANCE | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 52.8212 | 0 | 0 | 0 | 0 | 12.9007 | 25.3041 | 90.1154 | 115.9931 | 112.5082 | 147.3479 | 133.2265 | 138.3067 | 148.5828 | 52.8212 | 924.2854 |
| Consultant: chargeable hours demanded | PRACTICE: FINANCE AND PERFORMANCE | named + new work | 197.768 | 315.248 | 347.416 | 373.55 | 319.006 | 416.094 | 322.384 | 244.756 | 331.6084 | 392.8738 | 314.9632 | 362.3168 | 383.8265 | 416.0004 | 348.1538 | 238.3891 | 169.9648 | 191.1124 | 164.1452 | 134.8614 | 147.3479 | 133.2265 | 138.3067 | 148.5828 | 3,937.9842 | 2,613.9176 |
| Consultant: chargeable hours, own staff | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: min(demand, available x maximum utilisation) | 197.7 | 236.1 | 347.4 | 352 | 307.2 | 384.6 | 322.3 | 244.7 | 331.6084 | 391.5008 | 314.9632 | 362.3168 | 332.8329 | 340.6597 | 348.1538 | 238.3891 | 169.9648 | 191.1124 | 164.1452 | 134.8614 | 147.3479 | 133.2265 | 138.3067 | 148.5828 | 3,792.3892 | 2,487.5833 |
| Consultant: chargeable hours, subcontractors | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: demand - own | 0.068 | 79.148 | 0.016 | 21.55 | 11.806 | 31.494 | 0.084 | 0.056 | 0 | 1.373 | 0 | 0 | 50.9936 | 75.3407 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 145.595 | 126.3343 |
| Consultant: utilisation | PRACTICE: FINANCE AND PERFORMANCE | own chargeable / available | 72.68% | 89.43% | 77.41% | 88.89% | 90.78% | 88.54% | 68.87% | 67.08% | 72.89% | 90% | 73.75% | 83.2% | 90% | 90% | 86.39% | 79.14% | 74.6% | 62.39% | 55.74% | 52.69% | 49.2% | 49.2% | 49.2% | 49.2% | 80.03% | 67.41% |
| Finance and performance: available hours | PRACTICE: FINANCE AND PERFORMANCE | 1,088 | 1,188 | 1,496 | 1,320 | 1,128 | 1,448 | 1,560 | 1,216 | 1,519.214 | 1,455.13 | 1,431.0556 | 1,461.9438 | 1,243.7004 | 1,275.2323 | 1,360.1631 | 1,179.8445 | 894.4293 | 1,205.139 | 1,161.0622 | 1,011.3042 | 1,186.0043 | 1,074.7102 | 1,118.1649 | 1,203.9158 | 16,311.3433 | 13,913.6701 | |
| Finance and performance: hours of new work not yet identified | PRACTICE: FINANCE AND PERFORMANCE | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 222.3564 | 80.7612 | 7.8929 | 2.8901 | 58.2269 | 149.4322 | 159.6068 | 363.0752 | 427.1465 | 402.7561 | 513.4592 | 465.037 | 483.5904 | 520.4067 | 303.1176 | 3,553.52 | |
| Finance and performance: chargeable hours demanded | PRACTICE: FINANCE AND PERFORMANCE | 695.7 | 1,008.8 | 1,103.4 | 1,180.5 | 1,004.8 | 1,305.1 | 867.2 | 657.8 | 893.297 | 1,033.8783 | 912.2038 | 1,034.2265 | 1,027.5179 | 1,107.4818 | 984.9914 | 753.871 | 540.2928 | 628.8567 | 553.8625 | 461.5803 | 513.4592 | 465.037 | 483.5904 | 520.4067 | 11,696.9057 | 8,040.9479 | |
| Finance and performance: chargeable hours, own staff | PRACTICE: FINANCE AND PERFORMANCE | 650.3 | 919.3 | 1,099.8 | 1,075 | 930.5 | 1,173 | 866.9 | 657.6 | 893.297 | 1,032.5053 | 912.2038 | 1,034.2265 | 974.6965 | 1,010.1577 | 984.9914 | 753.871 | 540.2928 | 628.8567 | 553.8625 | 461.5803 | 513.4592 | 465.037 | 483.5904 | 520.4067 | 11,244.6327 | 7,890.8024 | |
| Finance and performance: chargeable hours, subcontractors | PRACTICE: FINANCE AND PERFORMANCE | 45.4 | 89.5 | 3.6 | 105.5 | 74.3 | 132.1 | 0.3 | 0.2 | 0 | 1.373 | 0 | 0 | 52.8214 | 97.3241 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 452.273 | 150.1455 | |
| Finance and performance: UTILISATION | PRACTICE: FINANCE AND PERFORMANCE | 59.77% | 77.38% | 73.52% | 81.44% | 82.49% | 81.01% | 55.57% | 54.08% | 58.8% | 70.96% | 63.74% | 70.74% | 78.37% | 79.21% | 72.42% | 63.9% | 60.41% | 52.18% | 47.7% | 45.64% | 43.29% | 43.27% | 43.25% | 43.23% | 68.94% | 56.71% | |
| Finance and performance: subcontractor hours at cost rates | PRACTICE: FINANCE AND PERFORMANCE | hours x cost per hour | 6,810.09 | 8,775.5 | 440.58 | 12,749.56 | 8,928.29 | 15,708.86 | 47.62 | 29.18 | 0 | 130.4351 | 0 | 0 | 5,063.7309 | 9,795.3683 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 53,620.1151 | 14,859.0992 |
| Partner: available hours | PRACTICE: DIGITAL AND ERP | headcount x available hours per FTE | 136 | 132 | 149.6 | 132 | 112.8 | 144.8 | 156 | 121.6 | 152.8 | 147.2 | 145.6 | 149.6 | 128 | 132 | 141.6 | 148 | 112.8 | 152.8 | 148 | 129.6 | 152.8 | 139.2 | 145.6 | 157.6 | 1,680 | 1,688 |
| Partner: hours demanded by signed and pipeline engagements | PRACTICE: DIGITAL AND ERP | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 31.536 | 28.636 | 41.5435 | 24.2085 | 24.8505 | 29.553 | 46.17 | 35.1915 | 49.3423 | 40.2553 | 46.5206 | 47.7987 | 40.8972 | 42.1753 | 32.8569 | 12.1419 | 9.1761 | 12.4301 | 8.5046 | 7.4473 | 8.7805 | 7.999 | 8.3667 | 9.0563 | 445.6058 | 199.8318 |
| Partner: new work not yet identified | PRACTICE: DIGITAL AND ERP | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.0316 | 7.2248 | 6.1817 | 6.3748 | 14.2699 | 28.2349 | 21.5663 | 29.214 | 30.4172 | 26.6356 | 31.4037 | 28.6086 | 29.924 | 32.3902 | 14.2564 | 285.2209 |
| Partner: chargeable hours demanded | PRACTICE: DIGITAL AND ERP | named + new work | 31.536 | 28.636 | 41.5435 | 24.2085 | 24.8505 | 29.553 | 46.17 | 35.1915 | 49.3423 | 40.2553 | 53.5522 | 55.0235 | 47.0789 | 48.5501 | 47.1267 | 40.3768 | 30.7424 | 41.644 | 38.9219 | 34.0829 | 40.1842 | 36.6076 | 38.2907 | 41.4465 | 459.8623 | 485.0527 |
| Partner: chargeable hours, own staff | PRACTICE: DIGITAL AND ERP | A: timesheets; F: min(demand, available x maximum utilisation) | 31.5 | 28.6 | 41.5 | 24.2 | 24.8 | 29.5 | 46.1 | 35.1 | 49.3423 | 40.2553 | 53.5522 | 55.0235 | 47.0789 | 48.5501 | 47.1267 | 40.3768 | 30.7424 | 41.644 | 38.9219 | 34.0829 | 40.1842 | 36.6076 | 38.2907 | 41.4465 | 459.4733 | 485.0527 |
| Partner: chargeable hours, subcontractors | PRACTICE: DIGITAL AND ERP | A: timesheets; F: demand - own | 0.036 | 0.036 | 0.0435 | 0.0085 | 0.0505 | 0.053 | 0.07 | 0.0915 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.389 | 0 |
| Partner: utilisation | PRACTICE: DIGITAL AND ERP | own chargeable / available | 23.16% | 21.67% | 27.74% | 18.33% | 21.99% | 20.37% | 29.55% | 28.87% | 32.29% | 27.35% | 36.78% | 36.78% | 36.78% | 36.78% | 33.28% | 27.28% | 27.25% | 27.25% | 26.3% | 26.3% | 26.3% | 26.3% | 26.3% | 26.3% | 27.35% | 28.74% |
| Director: available hours | PRACTICE: DIGITAL AND ERP | headcount x available hours per FTE | 136 | 132 | 149.6 | 132 | 112.8 | 144.8 | 156 | 121.6 | 152.418 | 146.4649 | 144.5107 | 148.1096 | 126.408 | 130.0323 | 139.1405 | 145.0658 | 110.2872 | 149.0227 | 143.9805 | 125.765 | 147.9078 | 134.4064 | 140.2345 | 151.4128 | 1,676.3032 | 1,643.6636 |
| Director: hours demanded by signed and pipeline engagements | PRACTICE: DIGITAL AND ERP | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 52.776 | 47.296 | 67.6935 | 44.3445 | 46.1485 | 54.296 | 74.527 | 55.7585 | 76.6981 | 70.4132 | 72.1239 | 74.1053 | 63.4056 | 65.3871 | 57.7568 | 15.9672 | 15.658 | 21.2105 | 17.0093 | 14.8946 | 17.5609 | 15.9979 | 16.7335 | 18.1126 | 736.1806 | 339.694 |
| Director: new work not yet identified | PRACTICE: DIGITAL AND ERP | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.7495 | 8.8563 | 7.4635 | 7.5794 | 15.4365 | 42.6433 | 30.3086 | 40.9219 | 41.6274 | 36.3386 | 42.7103 | 38.7875 | 40.4444 | 43.6411 | 17.6058 | 387.9025 |
| Director: chargeable hours demanded | PRACTICE: DIGITAL AND ERP | named + new work | 52.776 | 47.296 | 67.6935 | 44.3445 | 46.1485 | 54.296 | 74.527 | 55.7585 | 76.6981 | 70.4132 | 80.8734 | 82.9616 | 70.8691 | 72.9665 | 73.1933 | 58.6106 | 45.9666 | 62.1324 | 58.6367 | 51.2333 | 60.2712 | 54.7855 | 57.1778 | 61.7537 | 753.7863 | 727.5965 |
| Director: chargeable hours, own staff | PRACTICE: DIGITAL AND ERP | A: timesheets; F: min(demand, available x maximum utilisation) | 52.7 | 47.2 | 67.6 | 44.3 | 46.1 | 54.2 | 74.5 | 55.7 | 76.6981 | 70.4132 | 80.8734 | 82.9616 | 70.8691 | 72.9665 | 73.1933 | 58.6106 | 45.9666 | 62.1324 | 58.6367 | 51.2333 | 60.2712 | 54.7855 | 57.1778 | 61.7537 | 753.2463 | 727.5965 |
| Director: chargeable hours, subcontractors | PRACTICE: DIGITAL AND ERP | A: timesheets; F: demand - own | 0.076 | 0.096 | 0.0935 | 0.0445 | 0.0485 | 0.096 | 0.027 | 0.0585 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.54 | 0 |
| Director: utilisation | PRACTICE: DIGITAL AND ERP | own chargeable / available | 38.75% | 35.76% | 45.19% | 33.56% | 40.87% | 37.43% | 47.76% | 45.81% | 50.32% | 48.08% | 55.96% | 56.01% | 56.06% | 56.11% | 52.6% | 40.4% | 41.68% | 41.69% | 40.73% | 40.74% | 40.75% | 40.76% | 40.77% | 40.78% | 44.93% | 44.27% |
| Manager: available hours | PRACTICE: DIGITAL AND ERP | headcount x available hours per FTE | 272 | 264 | 299.2 | 264 | 225.6 | 289.6 | 312 | 243.2 | 304.072 | 291.4634 | 286.8538 | 293.2607 | 249.6637 | 256.1783 | 273.4354 | 284.3651 | 215.6487 | 290.6593 | 280.121 | 244.0686 | 286.3211 | 259.5329 | 270.1081 | 290.9079 | 3,345.2499 | 3,201.0101 |
| Manager: hours demanded by signed and pipeline engagements | PRACTICE: DIGITAL AND ERP | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 215.613 | 191.633 | 261.038 | 181.224 | 191.682 | 222.687 | 284.682 | 210.069 | 285.2514 | 271.4213 | 268.936 | 276.3243 | 236.4272 | 243.8156 | 232.1316 | 42.8234 | 64.7359 | 87.692 | 76.5417 | 67.0257 | 79.0242 | 71.9906 | 75.3005 | 81.5066 | 2,860.561 | 1,359.0151 |
| Manager: new work not yet identified | PRACTICE: DIGITAL AND ERP | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 102.2703 | 58.2003 | 78.1815 | 80.1294 | 69.6154 | 81.43 | 73.5954 | 76.3683 | 82.0046 | 0 | 701.7953 |
| Manager: chargeable hours demanded | PRACTICE: DIGITAL AND ERP | named + new work | 215.613 | 191.633 | 261.038 | 181.224 | 191.682 | 222.687 | 284.682 | 210.069 | 285.2514 | 271.4213 | 268.936 | 276.3243 | 236.4272 | 243.8156 | 232.1316 | 145.0937 | 122.9363 | 165.8734 | 156.6711 | 136.6412 | 160.4542 | 145.586 | 151.6689 | 163.5112 | 2,860.561 | 2,060.8104 |
| Manager: chargeable hours, own staff | PRACTICE: DIGITAL AND ERP | A: timesheets; F: min(demand, available x maximum utilisation) | 215.6 | 191.6 | 261 | 181.2 | 191.6 | 222.6 | 283.8 | 210 | 273.6648 | 262.317 | 258.1684 | 263.9347 | 224.6973 | 230.5605 | 232.1316 | 145.0937 | 122.9363 | 165.8734 | 156.6711 | 136.6412 | 160.4542 | 145.586 | 151.6689 | 163.5112 | 2,815.4849 | 2,035.8254 |
| Manager: chargeable hours, subcontractors | PRACTICE: DIGITAL AND ERP | A: timesheets; F: demand - own | 0.013 | 0.033 | 0.038 | 0.024 | 0.082 | 0.087 | 0.882 | 0.069 | 11.5866 | 9.1043 | 10.7676 | 12.3897 | 11.7299 | 13.2551 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 45.0761 | 24.985 |
| Manager: utilisation | PRACTICE: DIGITAL AND ERP | own chargeable / available | 79.26% | 72.58% | 87.23% | 68.64% | 84.93% | 76.86% | 90.96% | 86.35% | 90% | 90% | 90% | 90% | 90% | 90% | 84.89% | 51.02% | 57.01% | 57.07% | 55.93% | 55.98% | 56.04% | 56.1% | 56.15% | 56.21% | 84.16% | 63.6% |
| Senior consultant: available hours | PRACTICE: DIGITAL AND ERP | headcount x available hours per FTE | 408 | 396 | 448.8 | 396 | 338.4 | 434.4 | 312 | 243.2 | 303.308 | 437.2006 | 429.205 | 437.6889 | 371.6845 | 380.4249 | 405.0314 | 342.2682 | 258.9074 | 348.0881 | 334.6247 | 290.8251 | 340.3147 | 307.6997 | 319.433 | 343.1667 | 4,584.2025 | 4,042.4684 |
| Senior consultant: hours demanded by signed and pipeline engagements | PRACTICE: DIGITAL AND ERP | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 323.097 | 287.457 | 402.175 | 278.797 | 292.973 | 342.092 | 439.867 | 325.379 | 442.5026 | 427.6857 | 416.1205 | 427.5524 | 365.8202 | 377.2521 | 356.694 | 76.8157 | 96.8655 | 131.215 | 113.3952 | 99.2974 | 117.0729 | 106.6528 | 111.5563 | 120.7505 | 4,405.6982 | 2,073.3876 |
| Senior consultant: new work not yet identified | PRACTICE: DIGITAL AND ERP | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 122.3065 | 69.2631 | 92.5303 | 96.5983 | 83.5075 | 97.1911 | 87.3966 | 90.2272 | 96.3877 | 0 | 835.4084 |
| Senior consultant: chargeable hours demanded | PRACTICE: DIGITAL AND ERP | named + new work | 323.097 | 287.457 | 402.175 | 278.797 | 292.973 | 342.092 | 439.867 | 325.379 | 442.5026 | 427.6857 | 416.1205 | 427.5524 | 365.8202 | 377.2521 | 356.694 | 199.1222 | 166.1286 | 223.7454 | 209.9934 | 182.8049 | 214.264 | 194.0494 | 201.7836 | 217.1382 | 4,405.6982 | 2,908.796 |
| Senior consultant: chargeable hours, own staff | PRACTICE: DIGITAL AND ERP | A: timesheets; F: min(demand, available x maximum utilisation) | 323 | 287.4 | 400.5 | 278.7 | 292.9 | 342 | 276.1 | 217 | 272.9772 | 393.4805 | 386.2845 | 393.92 | 334.516 | 342.3824 | 356.694 | 199.1222 | 166.1286 | 223.7454 | 209.9934 | 182.8049 | 214.264 | 194.0494 | 201.7836 | 217.1382 | 3,864.2622 | 2,842.6221 |
| Senior consultant: chargeable hours, subcontractors | PRACTICE: DIGITAL AND ERP | A: timesheets; F: demand - own | 0.097 | 0.057 | 1.675 | 0.097 | 0.073 | 0.092 | 163.767 | 108.379 | 169.5254 | 34.2052 | 29.836 | 33.6324 | 31.3042 | 34.8697 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 541.4359 | 66.1739 |
| Senior consultant: utilisation | PRACTICE: DIGITAL AND ERP | own chargeable / available | 79.17% | 72.58% | 89.24% | 70.38% | 86.55% | 78.73% | 88.49% | 89.23% | 90% | 90% | 90% | 90% | 90% | 90% | 88.07% | 58.18% | 64.17% | 64.28% | 62.75% | 62.86% | 62.96% | 63.06% | 63.17% | 63.27% | 84.3% | 70.32% |
| Consultant: available hours | PRACTICE: DIGITAL AND ERP | headcount x available hours per FTE | 272 | 264 | 299.2 | 264 | 338.4 | 434.4 | 468 | 364.8 | 607.762 | 581.0968 | 570.4697 | 581.7459 | 494.0174 | 505.6345 | 538.3399 | 441.6095 | 334.0537 | 449.1186 | 431.7476 | 375.2353 | 439.089 | 397.0077 | 412.1465 | 442.7688 | 5,045.8745 | 5,260.7684 |
| Consultant: hours demanded by signed and pipeline engagements | PRACTICE: DIGITAL AND ERP | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 213.678 | 191.678 | 295.45 | 196.926 | 201.646 | 240.272 | 327.154 | 245.402 | 337.5179 | 330.1205 | 315.1287 | 323.786 | 277.0362 | 285.6936 | 253.832 | 87.7046 | 63.3056 | 85.7545 | 68.0371 | 59.5784 | 70.2437 | 63.9917 | 66.9338 | 72.4503 | 3,218.759 | 1,454.5615 |
| Consultant: new work not yet identified | PRACTICE: DIGITAL AND ERP | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 91.5939 | 91.9474 | 76.8348 | 77.356 | 112.564 | 164.6491 | 126.371 | 169.5137 | 171.5975 | 148.8687 | 173.8856 | 156.9328 | 162.6158 | 174.372 | 183.5413 | 1,715.5611 |
| Consultant: chargeable hours demanded | PRACTICE: DIGITAL AND ERP | named + new work | 213.678 | 191.678 | 295.45 | 196.926 | 201.646 | 240.272 | 327.154 | 245.402 | 337.5179 | 330.1205 | 406.7226 | 415.7334 | 353.871 | 363.0496 | 366.396 | 252.3537 | 189.6767 | 255.2681 | 239.6347 | 208.4472 | 244.1293 | 220.9245 | 229.5496 | 246.8224 | 3,402.3003 | 3,170.1227 |
| Consultant: chargeable hours, own staff | PRACTICE: DIGITAL AND ERP | A: timesheets; F: min(demand, available x maximum utilisation) | 213.6 | 191.6 | 274.7 | 196.9 | 201.6 | 240.2 | 327.1 | 245.4 | 337.5179 | 330.1205 | 406.7226 | 415.7334 | 353.871 | 363.0496 | 366.396 | 252.3537 | 189.6767 | 255.2681 | 239.6347 | 208.4472 | 244.1293 | 220.9245 | 229.5496 | 246.8224 | 3,381.1943 | 3,170.1227 |
| Consultant: chargeable hours, subcontractors | PRACTICE: DIGITAL AND ERP | A: timesheets; F: demand - own | 0.078 | 0.078 | 20.75 | 0.026 | 0.046 | 0.072 | 0.054 | 0.002 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 21.106 | 0 |
| Consultant: utilisation | PRACTICE: DIGITAL AND ERP | own chargeable / available | 78.53% | 72.58% | 91.81% | 74.58% | 59.57% | 55.29% | 69.89% | 67.27% | 55.53% | 56.81% | 71.3% | 71.46% | 71.63% | 71.8% | 68.06% | 57.14% | 56.78% | 56.84% | 55.5% | 55.55% | 55.6% | 55.65% | 55.7% | 55.75% | 67.01% | 60.26% |
| Digital and ERP: available hours | PRACTICE: DIGITAL AND ERP | 1,224 | 1,188 | 1,346.4 | 1,188 | 1,128 | 1,448 | 1,404 | 1,094.4 | 1,520.36 | 1,603.4257 | 1,576.6393 | 1,610.4051 | 1,369.7735 | 1,404.27 | 1,497.5472 | 1,361.3085 | 1,031.697 | 1,389.6886 | 1,338.4738 | 1,165.4941 | 1,366.4327 | 1,237.8467 | 1,287.5221 | 1,385.8562 | 16,331.6301 | 15,835.9105 | |
| Digital and ERP: hours of new work not yet identified | PRACTICE: DIGITAL AND ERP | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 107.3751 | 108.0284 | 90.48 | 91.3103 | 142.2704 | 460.1041 | 305.7094 | 410.3613 | 420.3698 | 364.9659 | 426.6207 | 385.321 | 399.5797 | 428.7956 | 215.4035 | 3,925.8881 | |
| Digital and ERP: chargeable hours demanded | PRACTICE: DIGITAL AND ERP | 836.7 | 746.7 | 1,067.9 | 725.5 | 757.3 | 888.9 | 1,172.4 | 871.8 | 1,191.3123 | 1,139.896 | 1,226.2047 | 1,257.5951 | 1,074.0665 | 1,105.6339 | 1,075.5416 | 695.5569 | 555.4507 | 748.6633 | 703.8578 | 613.2094 | 719.3028 | 651.9529 | 678.4705 | 730.672 | 11,882.2081 | 9,352.3783 | |
| Digital and ERP: chargeable hours, own staff | PRACTICE: DIGITAL AND ERP | 836.4 | 746.4 | 1,045.3 | 725.3 | 757 | 888.5 | 1,007.6 | 763.2 | 1,010.2002 | 1,096.5866 | 1,185.6012 | 1,211.5731 | 1,031.0324 | 1,057.5091 | 1,075.5416 | 695.5569 | 555.4507 | 748.6633 | 703.8578 | 613.2094 | 719.3028 | 651.9529 | 678.4705 | 730.672 | 11,273.6611 | 9,261.2194 | |
| Digital and ERP: chargeable hours, subcontractors | PRACTICE: DIGITAL AND ERP | 0.3 | 0.3 | 22.6 | 0.2 | 0.3 | 0.4 | 164.8 | 108.6 | 181.1121 | 43.3094 | 40.6035 | 46.022 | 43.0341 | 48.1248 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 608.5471 | 91.1589 | |
| Digital and ERP: UTILISATION | PRACTICE: DIGITAL AND ERP | 68.33% | 62.83% | 77.64% | 61.05% | 67.11% | 61.36% | 71.77% | 69.74% | 66.44% | 68.39% | 75.2% | 75.23% | 75.27% | 75.31% | 71.82% | 51.09% | 53.84% | 53.87% | 52.59% | 52.61% | 52.64% | 52.67% | 52.7% | 52.72% | 69.03% | 58.48% | |
| Digital and ERP: subcontractor hours at cost rates | PRACTICE: DIGITAL AND ERP | hours x cost per hour | 42.6 | 44.4 | 2,204.35 | 27.59 | 45.27 | 59.87 | 19,809.73 | 13,046.68 | 22,081.0442 | 5,470.2597 | 5,195.4505 | 5,894.3354 | 5,515.9909 | 6,172.6276 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 73,921.5798 | 11,688.6186 |
| Subcontractor hours at cost rates, all practices | PRACTICE: DIGITAL AND ERP | 6,894.28 | 8,835.28 | 2,694.41 | 16,080.37 | 37,289.31 | 47,878.21 | 19,888.51 | 13,105.26 | 22,081.0442 | 5,600.6948 | 5,195.4505 | 5,894.3354 | 10,579.7218 | 15,967.996 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 191,437.1549 | 26,547.7178 | |
| Operations and supply chain: SUBCONTRACTOR COST | PRACTICE: DIGITAL AND ERP | A: purchase ledger allocated by hours at cost rates; F: hours x cost rate x inflation | 41.7709 | 15.0813 | 47.7371 | 3,310.8082 | 28,016.4586 | 32,662.9399 | 31.1248 | 29.5704 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 64,155.4911 | 0 |
| Finance and performance: SUBCONTRACTOR COST | PRACTICE: DIGITAL AND ERP | A: purchase ledger allocated by hours at cost rates; F: hours x cost rate x inflation | 6,839.7039 | 8,605.0611 | 425.0607 | 12,778.8484 | 8,833.9199 | 15,979.6281 | 47.5662 | 29.3492 | 0 | 130.4351 | 0 | 0 | 5,215.6428 | 10,089.2294 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 53,669.5726 | 15,304.8722 |
| Digital and ERP: SUBCONTRACTOR COST | PRACTICE: DIGITAL AND ERP | A: purchase ledger allocated by hours at cost rates; F: hours x cost rate x inflation | 42.7852 | 43.5377 | 2,126.7023 | 27.6534 | 44.7915 | 60.902 | 19,787.349 | 13,122.3104 | 22,081.0442 | 5,470.2597 | 5,195.4505 | 5,894.3354 | 5,681.4706 | 6,357.8065 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 73,897.1212 | 12,039.2771 |
| SUBCONTRACTOR COST (EUR ex VAT) | PRACTICE: DIGITAL AND ERP | 6,924.26 | 8,663.68 | 2,599.5 | 16,117.31 | 36,895.17 | 48,703.47 | 19,866.04 | 13,181.23 | 22,081.0442 | 5,600.6948 | 5,195.4505 | 5,894.3354 | 10,897.1135 | 16,447.0358 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 191,722.1849 | 27,344.1493 | |
| Partner: available hours | FIRM BY GRADE | 476 | 462 | 523.6 | 462 | 394.8 | 506.8 | 546 | 425.6 | 534.8 | 515.2 | 509.6 | 523.6 | 448 | 462 | 495.6 | 518 | 394.8 | 534.8 | 518 | 453.6 | 534.8 | 487.2 | 509.6 | 551.6 | 5,880 | 5,908 | |
| Partner: chargeable hours, own staff | FIRM BY GRADE | 107.3 | 119.9 | 165.1 | 141.8 | 140.9 | 174.1 | 163.1 | 134.4 | 167.6082 | 153.1632 | 181.2955 | 185.0333 | 155.6865 | 160.584 | 162.5439 | 155.5119 | 111.1203 | 146.0265 | 137.6724 | 117.3554 | 134.7205 | 122.7297 | 126.6908 | 136.0065 | 1,833.7002 | 1,666.6484 | |
| Partner: chargeable hours, subcontractors | FIRM BY GRADE | 0.1405 | 0.149 | 0.1945 | 0.1235 | 0.21 | 0.162 | 0.183 | 0.2115 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.374 | 0 | |
| Partner: UTILISATION (target 40%) | FIRM BY GRADE | 22.54% | 25.95% | 31.53% | 30.69% | 35.69% | 34.35% | 29.87% | 31.58% | 31.34% | 29.73% | 35.58% | 35.34% | 34.75% | 34.76% | 32.8% | 30.02% | 28.15% | 27.3% | 26.58% | 25.87% | 25.19% | 25.19% | 24.86% | 24.66% | 31.19% | 28.21% | |
| Director: available hours | FIRM BY GRADE | 408 | 396 | 448.8 | 396 | 338.4 | 434.4 | 468 | 364.8 | 457.254 | 439.3948 | 433.5322 | 444.3288 | 379.2239 | 390.097 | 417.4215 | 435.1973 | 330.8617 | 447.0681 | 431.9415 | 377.2951 | 443.7234 | 403.2192 | 420.7036 | 454.2385 | 5,028.9097 | 4,930.9907 | |
| Director: chargeable hours, own staff | FIRM BY GRADE | 162.7 | 179.7 | 236.6 | 204 | 205.5 | 255.3 | 223.8 | 180 | 227.2147 | 220.6522 | 237.4122 | 244.2481 | 203.5492 | 212.5265 | 215.9399 | 199.6049 | 143.7147 | 187.7767 | 176.6756 | 149.7466 | 170.8906 | 155.3166 | 159.6491 | 170.7709 | 2,577.1271 | 2,146.1614 | |
| Director: chargeable hours, subcontractors | FIRM BY GRADE | 0.1775 | 0.181 | 0.2185 | 0.1815 | 0.169 | 0.261 | 0.132 | 0.0905 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.411 | 0 | |
| Director: UTILISATION (target 60%) | FIRM BY GRADE | 39.88% | 45.38% | 52.72% | 51.52% | 60.73% | 58.77% | 47.82% | 49.34% | 49.69% | 50.22% | 54.76% | 54.97% | 53.68% | 54.48% | 51.73% | 45.87% | 43.44% | 42% | 40.9% | 39.69% | 38.51% | 38.52% | 37.95% | 37.59% | 51.25% | 43.52% | |
| Manager: available hours | FIRM BY GRADE | 816 | 924 | 1,047.2 | 924 | 789.6 | 1,013.6 | 1,092 | 851.2 | 1,064.252 | 1,020.1218 | 1,003.9883 | 1,026.4126 | 873.8229 | 896.6242 | 957.0241 | 995.278 | 754.7704 | 1,017.3074 | 980.4233 | 854.2402 | 1,002.124 | 908.365 | 945.3783 | 1,018.1776 | 11,572.3746 | 11,203.5354 | |
| Manager: chargeable hours, own staff | FIRM BY GRADE | 518.1 | 602.5 | 766.5 | 638.3 | 653 | 799 | 679.9 | 537.2 | 672.4628 | 666.9649 | 721.0583 | 742.0881 | 617.1579 | 649.3671 | 656.3532 | 564.8874 | 416.3324 | 543.6748 | 511.6092 | 433.2685 | 493.9907 | 447.9689 | 459.701 | 490.7826 | 7,997.0741 | 6,285.0938 | |
| Manager: chargeable hours, subcontractors | FIRM BY GRADE | 45.186 | 0.094 | 0.07 | 20.841 | 9.959 | 21.25 | 0.993 | 0.076 | 11.5866 | 9.1043 | 10.7676 | 12.3897 | 11.7299 | 13.2551 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 142.3171 | 24.985 | |
| Manager: UTILISATION (target 75%) | FIRM BY GRADE | 63.49% | 65.21% | 73.2% | 69.08% | 82.7% | 78.83% | 62.26% | 63.11% | 63.19% | 65.38% | 71.82% | 72.3% | 70.63% | 72.42% | 68.58% | 56.76% | 55.16% | 53.44% | 52.18% | 50.72% | 49.29% | 49.32% | 48.63% | 48.2% | 69.1% | 56.1% | |
| Senior consultant: available hours | FIRM BY GRADE | 1,360 | 1,320 | 1,496 | 1,188 | 1,015.2 | 1,303.2 | 1,404 | 1,094.4 | 1,364.886 | 1,452.2025 | 1,425.6446 | 1,453.8246 | 1,234.5847 | 1,263.6167 | 1,345.3498 | 1,045.084 | 790.5496 | 1,062.8547 | 1,021.7456 | 888.0074 | 1,039.1194 | 939.5325 | 975.359 | 1,047.8276 | 15,877.3577 | 12,653.6309 | |
| Senior consultant: chargeable hours, own staff | FIRM BY GRADE | 907 | 976.3 | 1,255.4 | 997.4 | 903.3 | 1,122.4 | 981.1 | 796 | 982.2081 | 1,121.4808 | 1,127.2316 | 1,161.8593 | 976.0504 | 1,015.9051 | 1,031.5699 | 726.417 | 520.8141 | 668.5617 | 621.0273 | 517.0437 | 579.0222 | 523.9931 | 532.1269 | 563.8314 | 12,331.6798 | 8,276.3628 | |
| Senior consultant: chargeable hours, subcontractors | FIRM BY GRADE | 0.256 | 10.224 | 5.207 | 90.35 | 197.698 | 247.121 | 163.852 | 108.478 | 169.5254 | 34.2052 | 29.836 | 33.6324 | 33.132 | 56.853 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,090.3849 | 89.985 | |
| Senior consultant: UTILISATION (target 82%) | FIRM BY GRADE | 66.69% | 73.96% | 83.92% | 83.96% | 88.98% | 86.13% | 69.88% | 72.73% | 71.96% | 77.23% | 79.07% | 79.92% | 79.06% | 80.4% | 76.68% | 69.51% | 65.88% | 62.9% | 60.78% | 58.23% | 55.72% | 55.77% | 54.56% | 53.81% | 77.67% | 65.41% | |
| Consultant: available hours | FIRM BY GRADE | 1,088 | 1,056 | 1,346.4 | 1,188 | 1,128 | 1,448 | 1,560 | 1,216 | 1,822.14 | 1,742.1948 | 1,710.3335 | 1,744.1407 | 1,481.1206 | 1,515.9501 | 1,614.0045 | 1,284.828 | 971.9029 | 1,306.6752 | 1,256.1356 | 1,091.7177 | 1,277.495 | 1,155.0628 | 1,199.1079 | 1,288.2009 | 17,049.209 | 15,442.2012 | |
| Consultant: chargeable hours, own staff | FIRM BY GRADE | 777.6 | 806.5 | 1,141.2 | 988.2 | 906.9 | 1,141.4 | 1,129.5 | 902.9 | 1,144.5137 | 1,160.9177 | 1,253.4315 | 1,297.7028 | 1,065.1032 | 1,111.9293 | 1,149.9576 | 875.5156 | 610.7247 | 784.451 | 729.2601 | 607.5066 | 680.7451 | 615.8608 | 625.5181 | 662.775 | 12,650.7657 | 9,519.3469 | |
| Consultant: chargeable hours, subcontractors | FIRM BY GRADE | 0.24 | 79.252 | 20.81 | 21.604 | 126.264 | 157.406 | 0.14 | 0.144 | 0 | 1.373 | 0 | 0 | 50.9936 | 75.3407 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 407.233 | 126.3343 | |
| Consultant: UTILISATION (target 82%) | FIRM BY GRADE | 71.47% | 76.37% | 84.76% | 83.18% | 80.4% | 78.83% | 72.4% | 74.25% | 62.81% | 66.64% | 73.29% | 74.4% | 71.91% | 73.35% | 71.25% | 68.14% | 62.84% | 60.03% | 58.06% | 55.65% | 53.29% | 53.32% | 52.17% | 51.45% | 74.2% | 61.65% | |
| Available hours | FIRM | 4,148 | 4,158 | 4,862 | 4,158 | 3,666 | 4,706 | 5,070 | 3,952 | 5,243.332 | 5,169.1138 | 5,083.0985 | 5,192.3067 | 4,416.7521 | 4,528.288 | 4,829.3998 | 4,278.3873 | 3,242.8846 | 4,368.7054 | 4,208.246 | 3,664.8603 | 4,297.2617 | 3,893.3795 | 4,050.1487 | 4,360.0447 | 55,407.851 | 50,138.3582 | |
| Hours of new work not yet identified | FIRM | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 518.0818 | 482.2028 | 596.6809 | 536.2401 | 669.1338 | 905.0519 | 847.5294 | 1,286.498 | 1,339.9507 | 1,270.4263 | 1,608.0025 | 1,454.6765 | 1,567.0091 | 1,722.29 | 1,000.2846 | 13,803.4893 | |
| Chargeable hours demanded | FIRM | 2,518.7 | 2,774.8 | 3,591.3 | 3,102.8 | 3,143.9 | 3,918.4 | 3,342.7 | 2,659.5 | 3,375.1195 | 3,367.8612 | 3,561.0327 | 3,676.9537 | 3,113.4027 | 3,295.7609 | 3,216.3644 | 2,521.9368 | 1,802.7063 | 2,330.4906 | 2,176.2445 | 1,824.9209 | 2,059.3691 | 1,865.8691 | 1,903.6859 | 2,024.1664 | 39,033.067 | 28,134.9176 | |
| Chargeable hours, own staff | FIRM | 2,472.7 | 2,684.9 | 3,564.8 | 2,969.7 | 2,809.6 | 3,492.2 | 3,177.4 | 2,550.5 | 3,194.0075 | 3,323.1787 | 3,520.4291 | 3,630.9316 | 3,017.5472 | 3,150.312 | 3,216.3644 | 2,521.9368 | 1,802.7063 | 2,330.4906 | 2,176.2445 | 1,824.9209 | 2,059.3691 | 1,865.8691 | 1,903.6859 | 2,024.1664 | 37,390.347 | 27,893.6132 | |
| Chargeable hours, subcontractors | FIRM | 46 | 89.9 | 26.5 | 133.1 | 334.3 | 426.2 | 165.3 | 109 | 181.1121 | 44.6824 | 40.6035 | 46.022 | 95.8555 | 145.4488 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,642.7201 | 241.3044 | |
| UTILISATION (own chargeable / available) | FIRM | 59.61% | 64.57% | 73.32% | 71.42% | 76.64% | 74.21% | 62.67% | 64.54% | 60.92% | 64.29% | 69.26% | 69.93% | 68.32% | 69.57% | 66.6% | 58.95% | 55.59% | 53.35% | 51.71% | 49.8% | 47.92% | 47.92% | 47% | 46.43% | 67.48% | 55.63% | |
| Target utilisation, weighted by available hours | FIRM | sum of available x target / available | 73.64% | 73.68% | 73.94% | 73.68% | 73.94% | 73.94% | 73.94% | 73.94% | 74.38% | 74.56% | 74.53% | 74.5% | 74.47% | 74.43% | 74.4% | 73.05% | 73.01% | 72.98% | 72.94% | 72.91% | 72.87% | 72.83% | 72.8% | 72.76% | 74.08% | 73.32% |
| Cost of hours below target (standard cost rate; negative = above target) | FIRM | (available x target - own) x standard cost rate x pay factor | 83,377.2518 | 59,738.2368 | 22,172.994 | 27,671.8004 | -4,908.7631 | 6,809.187 | 71,459.3055 | 47,094.5631 | 73,485.4219 | 62,179.15 | 29,205.9934 | 27,553.8086 | 30,764.4841 | 26,452.4029 | 44,854.2553 | 75,772.5269 | 68,947.6899 | 102,893.6604 | 106,402.0075 | 99,851.5688 | 125,308.8005 | 113,592.9561 | 122,017.7895 | 133,980.7186 | 505,838.9494 | 1,050,838.8603 |
| Subcontractor share of chargeable hours | FIRM | 1.83% | 3.24% | 0.74% | 4.29% | 10.63% | 10.88% | 4.95% | 4.1% | 5.37% | 1.33% | 1.14% | 1.25% | 3.08% | 4.41% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 4.21% | 0.86% | |
| Leverage: fee earners per partner (partners incl. the founder) | FIRM | (fee earners - partners) / (partners + founder) | 6.75 | 7 | 7.25 | 7 | 7.25 | 7.25 | 7.25 | 7.25 | 7.7038 | 7.9041 | 7.8528 | 7.802 | 7.7515 | 7.7013 | 7.6515 | 6.352 | 6.3122 | 6.2728 | 6.2335 | 6.1946 | 6.1559 | 6.1174 | 6.0792 | 6.0413 | 7.802 | 6.0413 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Fee revenue | OPERATIONS AND SUPPLY CHAIN | Engagements | 179,600.47 | 174,140.98 | 231,936.67 | 200,736.68 | 236,921.74 | 305,796.59 | 218,257.96 | 203,837.75 | 207,709.5963 | 211,732.7153 | 249,455.3413 | 241,802.7257 | 175,314.0242 | 188,437.959 | 201,257.1693 | 190,598.2274 | 127,093.9405 | 171,400.8326 | 165,283.4215 | 135,003.0261 | 148,797.9334 | 134,878.1498 | 135,286.0409 | 141,589.5216 | 2,661,929.2186 | 1,914,940.2462 |
| Travel rebilled | OPERATIONS AND SUPPLY CHAIN | Engagements | 9,771.5 | 11,797.17 | 11,438.06 | 11,514.74 | 15,346.75 | 20,102.92 | 14,142.81 | 9,371.75 | 13,641.434 | 12,006.4452 | 13,947.7943 | 15,429.748 | 10,334.6554 | 15,452.9088 | 16,513.8566 | 15,663.8096 | 9,584.9447 | 12,930.743 | 12,473.4434 | 9,920.2445 | 9,807.9067 | 8,887.8694 | 8,343.0916 | 8,759.0832 | 158,511.1215 | 138,672.557 |
| REVENUE | OPERATIONS AND SUPPLY CHAIN | 189,371.97 | 185,938.15 | 243,374.73 | 212,251.42 | 252,268.49 | 325,899.51 | 232,400.77 | 213,209.5 | 221,351.0303 | 223,739.1605 | 263,403.1355 | 257,232.4737 | 185,648.6796 | 203,890.8678 | 217,771.0259 | 206,262.037 | 136,678.8852 | 184,331.5756 | 177,756.8649 | 144,923.2707 | 158,605.8401 | 143,766.0192 | 143,629.1325 | 150,348.6048 | 2,820,440.34 | 2,053,612.8032 | |
| Fee-earner salaries and employer social security | OPERATIONS AND SUPPLY CHAIN | People | -123,838.3 | -124,100.02 | -124,025.15 | -115,906.67 | -115,553.11 | -115,215.14 | -123,912.53 | -124,020.85 | -129,805.0663 | -129,123.5421 | -128,446.5457 | -127,774.0455 | -130,187.5833 | -129,508.1037 | -128,833.1313 | -112,392.1285 | -111,844.3555 | -111,300.1094 | -110,759.3662 | -110,222.1019 | -109,688.2931 | -109,157.9161 | -108,630.9476 | -108,107.3646 | -1,481,720.9696 | -1,380,631.4013 |
| Fee-earner bonus accrual | OPERATIONS AND SUPPLY CHAIN | People | -9,459.0272 | -9,459.0272 | -9,459.0272 | -9,028.4287 | -9,028.4287 | -9,028.4287 | -9,459.0272 | -9,459.0272 | -4,152.5567 | -4,136.3721 | -4,120.2893 | -4,104.3076 | -4,170.1948 | -4,154.0975 | -4,138.1013 | -3,801.5445 | -3,788.1532 | -3,774.8429 | -3,761.613 | -3,748.463 | -3,735.3925 | -3,722.4007 | -3,709.4874 | -3,696.6519 | -90,893.948 | -46,200.9428 |
| Subcontractors | OPERATIONS AND SUPPLY CHAIN | Capacity | -41.7709 | -15.0813 | -47.7371 | -3,310.8082 | -28,016.4586 | -32,662.9399 | -31.1248 | -29.5704 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -64,155.4911 | 0 |
| Engagement travel and expenses | OPERATIONS AND SUPPLY CHAIN | Engagements | -12,007.16 | -14,428.84 | -17,385.12 | -15,038.94 | -18,845.22 | -25,289.24 | -19,354.46 | -15,096.91 | -19,585.2841 | -17,732.4578 | -19,771.7506 | -17,884.4323 | -12,497.928 | -15,452.9088 | -16,513.8566 | -15,663.8096 | -9,584.9447 | -12,930.743 | -12,473.4434 | -9,920.2445 | -9,807.9067 | -8,887.8694 | -8,343.0916 | -8,759.0832 | -212,419.8148 | -140,835.8296 |
| CONTRIBUTION | OPERATIONS AND SUPPLY CHAIN | 44,025.7119 | 37,935.1815 | 92,457.6957 | 68,966.5731 | 80,825.2727 | 143,703.7614 | 79,643.628 | 64,603.1424 | 67,808.1233 | 72,746.7884 | 111,064.5499 | 107,469.6883 | 38,792.9734 | 54,775.7577 | 68,285.9367 | 74,404.5544 | 11,461.4317 | 56,325.8802 | 50,762.4424 | 21,032.4612 | 35,374.2479 | 21,997.833 | 22,945.6059 | 29,785.5051 | 971,250.1165 | 485,944.6296 | |
| Contribution % of revenue | OPERATIONS AND SUPPLY CHAIN | 23.25% | 20.4% | 37.99% | 32.49% | 32.04% | 44.09% | 34.27% | 30.3% | 30.63% | 32.51% | 42.17% | 41.78% | 20.9% | 26.87% | 31.36% | 36.07% | 8.39% | 30.56% | 28.56% | 14.51% | 22.3% | 15.3% | 15.98% | 19.81% | 34.44% | 23.66% | |
| Central costs allocated (revenue share) | OPERATIONS AND SUPPLY CHAIN | PL operating costs x revenue share | -55,062.8703 | -59,080.2868 | -55,536.0839 | -53,994.275 | -63,880.0598 | -63,280.392 | -102,370.6703 | -57,849.2121 | -61,618.2158 | -55,023.5569 | -57,431.8712 | -53,344.916 | -46,976.1114 | -47,034.5589 | -51,062.3738 | -81,545.7763 | -55,388.254 | -56,783.7916 | -61,258.5124 | -59,437.223 | -56,618.7526 | -57,175.7292 | -55,785.5816 | -54,664.4358 | -738,472.4102 | -683,731.1006 |
| PRACTICE PROFIT AFTER ALLOCATION | OPERATIONS AND SUPPLY CHAIN | -11,037.1584 | -21,145.1053 | 36,921.6118 | 14,972.298 | 16,945.2129 | 80,423.3694 | -22,727.0423 | 6,753.9303 | 6,189.9074 | 17,723.2315 | 53,632.6787 | 54,124.7723 | -8,183.1379 | 7,741.1988 | 17,223.5629 | -7,141.2219 | -43,926.8223 | -457.9113 | -10,496.07 | -38,404.7619 | -21,244.5047 | -35,177.8962 | -32,839.9757 | -24,878.9307 | 232,777.7063 | -197,786.471 | |
| Chargeable hours (own + subcontractors) | OPERATIONS AND SUPPLY CHAIN | Capacity | 986.3 | 1,019.3 | 1,420 | 1,196.8 | 1,381.8 | 1,724.4 | 1,303.1 | 1,129.9 | 1,290.5102 | 1,194.0869 | 1,422.6241 | 1,385.1321 | 1,011.8183 | 1,082.6452 | 1,155.8314 | 1,072.5088 | 706.9628 | 952.9705 | 918.5243 | 750.1312 | 826.6071 | 748.8792 | 741.625 | 773.0877 | 15,453.9533 | 10,741.5915 |
| Utilisation of own staff | OPERATIONS AND SUPPLY CHAIN | Capacity | 53.7% | 57.19% | 70.3% | 70.87% | 79.58% | 79.04% | 61.87% | 68.82% | 58.56% | 56.58% | 68.55% | 65.34% | 56.11% | 58.56% | 58.62% | 61.74% | 53.69% | 53.72% | 53.76% | 50.41% | 47.37% | 47.37% | 45.1% | 43.67% | 65.33% | 52.68% |
| Realisation (fee revenue / standard value) | OPERATIONS AND SUPPLY CHAIN | Engagements | 91.59% | 85.95% | 81.56% | 83.91% | 86.18% | 89.32% | 83.93% | 90.06% | 80.65% | 88.79% | 87.91% | 87.64% | 86.77% | 87.52% | 87.52% | 87.33% | 87.85% | 87.85% | 87.85% | 87.58% | 87.31% | 87.31% | 88.17% | 88.32% | 86.38% | 87.59% |
| Fee revenue per fee earner, annualised | OPERATIONS AND SUPPLY CHAIN | fees x 12 / fee earners | 165,785.0492 | 160,745.52 | 214,095.3877 | 200,736.68 | 236,921.74 | 305,796.59 | 201,468.8862 | 188,157.9231 | 179,027.8438 | 183,609.3977 | 217,640.8513 | 212,249.7623 | 154,824.1931 | 167,426.5897 | 179,903.2426 | 203,520.608 | 136,496.3798 | 185,145.6212 | 179,569.0608 | 147,517.9537 | 163,529.0406 | 149,084.8965 | 150,396.0858 | 158,308.2647 | 205,519.6359 | 164,643.4947 |
| Leverage: fee earners per partner | OPERATIONS AND SUPPLY CHAIN | 6 | 6 | 6 | 5.5 | 5.5 | 5.5 | 6 | 6 | 6.4612 | 6.419 | 6.3771 | 6.3354 | 6.2941 | 6.253 | 6.2122 | 5.119 | 5.0867 | 5.0546 | 5.0227 | 4.991 | 4.9595 | 4.9282 | 4.8972 | 4.8663 | 6.3354 | 4.8663 | |
| Fee revenue | FINANCE AND PERFORMANCE | Engagements | 127,787.79 | 185,485.46 | 195,985.56 | 207,813.63 | 182,238.72 | 235,602.52 | 156,486.04 | 121,634.4 | 148,402.4263 | 180,861.2435 | 161,949.5993 | 183,384.7737 | 180,116.9131 | 192,911.0337 | 174,958.2064 | 138,130.4414 | 99,288.5229 | 116,376.4272 | 102,526.1241 | 86,406.3466 | 96,675.2563 | 87,616.2515 | 91,172.3635 | 98,178.7303 | 2,087,632.1628 | 1,464,356.617 |
| Travel rebilled | FINANCE AND PERFORMANCE | Engagements | 4,802.24 | 11,427.19 | 10,364.88 | 9,468.35 | 7,778.97 | 13,098.33 | 10,289.04 | 9,464.85 | 11,162.8488 | 14,376.1847 | 9,344.3949 | 10,178.3597 | 10,838.2969 | 11,117.5168 | 9,229.5984 | 6,898.8964 | 5,776.0319 | 7,171.7409 | 4,839.5694 | 4,563.2262 | 5,817.4929 | 5,268.8693 | 5,479.0795 | 5,896.2084 | 121,755.6381 | 82,896.5269 |
| REVENUE | FINANCE AND PERFORMANCE | 132,590.03 | 196,912.65 | 206,350.44 | 217,281.98 | 190,017.69 | 248,700.85 | 166,775.08 | 131,099.25 | 159,565.2751 | 195,237.4282 | 171,293.9942 | 193,563.1334 | 190,955.21 | 204,028.5505 | 184,187.8047 | 145,029.3378 | 105,064.5547 | 123,548.1681 | 107,365.6935 | 90,969.5728 | 102,492.7492 | 92,885.1209 | 96,651.443 | 104,074.9387 | 2,209,387.8008 | 1,547,253.1439 | |
| Fee-earner salaries and employer social security | FINANCE AND PERFORMANCE | People | -81,115 | -91,821.6 | -98,735.33 | -98,962.23 | -98,462.73 | -98,426.76 | -98,695.97 | -99,044.09 | -98,097.273 | -97,626.4674 | -97,158.7445 | -96,694.0831 | -98,580.1458 | -98,110.4611 | -97,643.8464 | -85,352.4008 | -84,980.5718 | -84,611.0843 | -84,243.9226 | -83,879.0709 | -83,516.5138 | -83,156.2358 | -82,798.2216 | -82,442.4559 | -1,154,840.278 | -1,049,314.9308 |
| Fee-earner bonus accrual | FINANCE AND PERFORMANCE | People | -6,927.9037 | -7,711.9037 | -7,978.1662 | -7,978.1662 | -7,978.1662 | -7,978.1662 | -7,978.1662 | -7,978.1662 | -3,407.7094 | -3,396.2754 | -3,384.9117 | -3,373.6179 | -3,429.6412 | -3,418.2625 | -3,406.9536 | -3,155.2184 | -3,145.8514 | -3,136.5394 | -3,127.2818 | -3,118.0785 | -3,108.929 | -3,099.8331 | -3,090.7902 | -3,081.8002 | -76,071.3192 | -38,319.1795 |
| Subcontractors | FINANCE AND PERFORMANCE | Capacity | -6,839.7039 | -8,605.0611 | -425.0607 | -12,778.8484 | -8,833.9199 | -15,979.6281 | -47.5662 | -29.3492 | 0 | -130.4351 | 0 | 0 | -5,215.6428 | -10,089.2294 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -53,669.5726 | -15,304.8722 |
| Engagement travel and expenses | FINANCE AND PERFORMANCE | Engagements | -7,834.7 | -14,303.92 | -13,574.17 | -12,546.55 | -11,333.78 | -18,106.17 | -12,158.22 | -10,734.34 | -13,123.9688 | -14,376.1847 | -9,344.3949 | -10,178.3597 | -11,679.77 | -12,641.6445 | -11,526.562 | -9,299.6776 | -6,864.2683 | -8,645.8768 | -6,267.3973 | -5,169.1155 | -5,817.4929 | -5,268.8693 | -5,479.0795 | -5,896.2084 | -147,614.7581 | -94,555.9621 |
| CONTRIBUTION | FINANCE AND PERFORMANCE | 29,872.7224 | 74,470.1652 | 85,637.7131 | 85,016.1853 | 63,409.0939 | 108,210.1256 | 47,895.1576 | 13,313.3046 | 44,936.3239 | 79,708.0656 | 61,405.9431 | 83,317.0727 | 72,050.0101 | 79,768.953 | 71,610.4427 | 47,222.041 | 10,073.8633 | 27,154.6677 | 13,727.0918 | -1,196.6922 | 10,049.8134 | 1,360.1827 | 5,283.3517 | 12,654.4742 | 777,191.8729 | 349,758.1994 | |
| Contribution % of revenue | FINANCE AND PERFORMANCE | 22.53% | 37.82% | 41.5% | 39.13% | 33.37% | 43.51% | 28.72% | 10.16% | 28.16% | 40.83% | 35.85% | 43.04% | 37.73% | 39.1% | 38.88% | 32.56% | 9.59% | 21.98% | 12.79% | -1.32% | 9.81% | 1.46% | 5.47% | 12.16% | 35.18% | 22.61% | |
| Central costs allocated (revenue share) | FINANCE AND PERFORMANCE | PL operating costs x revenue share | -38,552.6307 | -62,567.3421 | -47,087.4497 | -55,273.9906 | -48,116.7561 | -48,290.6135 | -73,463.0816 | -35,570.5929 | -44,418.7115 | -48,014.2042 | -37,348.5858 | -40,141.1569 | -48,318.8635 | -47,066.3202 | -43,187.8689 | -57,337.4049 | -42,576.7465 | -38,059.3146 | -37,000.33 | -37,309.2517 | -36,587.6289 | -36,940.4018 | -37,539.4383 | -37,840.0439 | -578,845.1156 | -499,763.6134 |
| PRACTICE PROFIT AFTER ALLOCATION | FINANCE AND PERFORMANCE | -8,679.9083 | 11,902.8232 | 38,550.2634 | 29,742.1948 | 15,292.3378 | 59,919.5121 | -25,567.924 | -22,257.2883 | 517.6124 | 31,693.8614 | 24,057.3573 | 43,175.9157 | 23,731.1466 | 32,702.6328 | 28,422.5738 | -10,115.3639 | -32,502.8833 | -10,904.6469 | -23,273.2382 | -38,505.9439 | -26,537.8155 | -35,580.2192 | -32,256.0866 | -25,185.5697 | 198,346.7574 | -150,005.414 | |
| Chargeable hours (own + subcontractors) | FINANCE AND PERFORMANCE | Capacity | 695.7 | 1,008.8 | 1,103.4 | 1,180.5 | 1,004.8 | 1,305.1 | 867.2 | 657.8 | 893.297 | 1,033.8783 | 912.2038 | 1,034.2265 | 1,027.5179 | 1,107.4818 | 984.9914 | 753.871 | 540.2928 | 628.8567 | 553.8625 | 461.5803 | 513.4592 | 465.037 | 483.5904 | 520.4067 | 11,696.9057 | 8,040.9479 |
| Utilisation of own staff | FINANCE AND PERFORMANCE | Capacity | 59.77% | 77.38% | 73.52% | 81.44% | 82.49% | 81.01% | 55.57% | 54.08% | 58.8% | 70.96% | 63.74% | 70.74% | 78.37% | 79.21% | 72.42% | 63.9% | 60.41% | 52.18% | 47.7% | 45.64% | 43.29% | 43.27% | 43.25% | 43.23% | 68.94% | 56.71% |
| Realisation (fee revenue / standard value) | FINANCE AND PERFORMANCE | Engagements | 90.95% | 91.74% | 88.68% | 87.55% | 90.22% | 89.85% | 90.8% | 93.08% | 83.53% | 88.93% | 88.1% | 88.23% | 88.38% | 88.06% | 88.33% | 88.1% | 88.29% | 88.11% | 87.56% | 88.21% | 88.32% | 88.32% | 88.32% | 88.32% | 89.18% | 88.19% |
| Fee revenue per fee earner, annualised | FINANCE AND PERFORMANCE | fees x 12 / fee earners | 191,681.685 | 247,313.9467 | 235,182.672 | 249,376.356 | 218,686.464 | 282,723.024 | 187,783.248 | 145,961.28 | 179,112.8102 | 219,549.6686 | 197,727.0089 | 225,188.1056 | 222,448.7273 | 239,619.9358 | 218,568.6302 | 207,925.4175 | 150,260.0059 | 177,064.8996 | 156,827.4324 | 132,877.085 | 149,462.9853 | 136,180.1373 | 142,462.3128 | 154,226.4136 | 215,023.8557 | 173,993.6652 |
| Leverage: fee earners per partner | FINANCE AND PERFORMANCE | 7 | 8 | 9 | 9 | 9 | 9 | 9 | 9 | 8.9425 | 8.8854 | 8.8287 | 8.7724 | 8.7164 | 8.6609 | 8.6057 | 6.9719 | 6.9293 | 6.887 | 6.845 | 6.8033 | 6.7618 | 6.7206 | 6.6797 | 6.6391 | 8.7724 | 6.6391 | |
| Fee revenue | DIGITAL AND ERP | Engagements | 150,112.6 | 136,557.58 | 199,053.67 | 131,754.7 | 139,717.95 | 160,149.56 | 215,467.73 | 158,214.09 | 204,043.6875 | 200,961.3698 | 215,061.2377 | 220,657.1212 | 188,532.1024 | 194,151.8986 | 188,304.2883 | 124,269.4898 | 99,521.5107 | 134,206.8743 | 126,248.438 | 110,045.5298 | 129,151.057 | 117,118.4077 | 121,944.6425 | 131,394.4761 | 2,131,751.2961 | 1,664,888.7153 |
| Travel rebilled | DIGITAL AND ERP | Engagements | 7,418 | 5,932.03 | 10,299.97 | 7,368.34 | 7,383.55 | 9,758.62 | 12,255.46 | 8,378.78 | 10,178.338 | 11,707.6325 | 11,070.7708 | 11,349.6514 | 9,980.1576 | 10,269.4091 | 11,518.4141 | 7,183.0201 | 5,911.6903 | 7,965.4828 | 7,974.7086 | 6,947.6627 | 8,149.701 | 7,386.6268 | 7,687.0711 | 8,278.5134 | 113,101.1427 | 99,252.4576 |
| REVENUE | DIGITAL AND ERP | 157,530.6 | 142,489.61 | 209,353.64 | 139,123.04 | 147,101.5 | 169,908.18 | 227,723.19 | 166,592.87 | 214,222.0255 | 212,669.0023 | 226,132.0085 | 232,006.7725 | 198,512.26 | 204,421.3077 | 199,822.7024 | 131,452.5099 | 105,433.201 | 142,172.3572 | 134,223.1467 | 116,993.1925 | 137,300.758 | 124,505.0345 | 129,631.7136 | 139,672.9895 | 2,244,852.4388 | 1,764,141.1729 | |
| Fee-earner salaries and employer social security | DIGITAL AND ERP | People | -92,277.04 | -92,637.81 | -92,183.41 | -91,872.08 | -98,325.66 | -98,660.41 | -90,137.48 | -90,128.14 | -96,196.6478 | -104,042.574 | -103,526.7303 | -103,014.309 | -104,979.1143 | -104,461.4374 | -103,947.1904 | -93,849.4186 | -93,413.862 | -92,981.1248 | -92,551.1878 | -92,124.0316 | -91,699.6373 | -91,277.9859 | -90,859.0585 | -90,442.8365 | -1,153,002.2912 | -1,142,586.8851 |
| Fee-earner bonus accrual | DIGITAL AND ERP | People | -7,711.9037 | -7,711.9037 | -7,711.9037 | -7,711.9037 | -7,978.1662 | -7,978.1662 | -7,547.5678 | -7,547.5678 | -3,338.6637 | -3,512.2898 | -3,500.056 | -3,487.8986 | -3,545.3333 | -3,533.0869 | -3,520.9168 | -3,317.8619 | -3,307.2751 | -3,296.7524 | -3,286.2932 | -3,275.8973 | -3,265.5642 | -3,255.2935 | -3,245.0847 | -3,234.9375 | -75,737.9911 | -40,084.2968 |
| Subcontractors | DIGITAL AND ERP | Capacity | -42.7852 | -43.5377 | -2,126.7023 | -27.6534 | -44.7915 | -60.902 | -19,787.349 | -13,122.3104 | -22,081.0442 | -5,470.2597 | -5,195.4505 | -5,894.3354 | -5,681.4706 | -6,357.8065 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -73,897.1212 | -12,039.2771 |
| Engagement travel and expenses | DIGITAL AND ERP | Engagements | -8,357.12 | -7,085.61 | -11,397.16 | -7,368.34 | -7,383.55 | -9,758.62 | -13,326.71 | -9,534.2 | -11,822.498 | -11,707.6325 | -12,692.0918 | -13,015.5142 | -11,448.2549 | -11,783.3844 | -11,866.768 | -7,547.1189 | -6,189.1926 | -8,341.3902 | -7,974.7086 | -6,947.6627 | -8,149.701 | -7,386.6268 | -7,687.0711 | -8,278.5134 | -123,449.0466 | -103,600.3926 |
| CONTRIBUTION | DIGITAL AND ERP | 49,141.751 | 35,010.7486 | 95,934.464 | 32,143.0629 | 33,369.3323 | 53,450.0818 | 96,924.0832 | 46,260.6518 | 80,783.1716 | 87,936.2463 | 101,217.6799 | 106,594.7153 | 72,858.0869 | 78,285.5925 | 80,487.8272 | 26,738.1105 | 2,522.8713 | 37,553.0898 | 30,410.957 | 14,645.6009 | 34,185.8555 | 22,585.1283 | 27,840.4993 | 37,716.7021 | 818,765.9888 | 465,830.3213 | |
| Contribution % of revenue | DIGITAL AND ERP | 31.2% | 24.57% | 45.82% | 23.1% | 22.68% | 31.46% | 42.56% | 27.77% | 37.71% | 41.35% | 44.76% | 45.94% | 36.7% | 38.3% | 40.28% | 20.34% | 2.39% | 26.41% | 22.66% | 12.52% | 24.9% | 18.14% | 21.48% | 27% | 36.47% | 26.41% | |
| Central costs allocated (revenue share) | DIGITAL AND ERP | PL operating costs x revenue share | -45,804.4926 | -45,274.8778 | -47,772.7549 | -35,391.2718 | -37,249.4108 | -32,991.3237 | -100,310.2339 | -45,200.9234 | -59,633.6912 | -52,301.1034 | -49,305.3523 | -48,113.6056 | -50,231.0819 | -47,156.9234 | -46,853.8984 | -51,969.8008 | -42,726.1381 | -43,796.5415 | -46,255.9367 | -47,982.2905 | -49,013.3128 | -49,515.6378 | -50,348.9815 | -50,782.9466 | -599,349.0414 | -576,633.49 |
| PRACTICE PROFIT AFTER ALLOCATION | DIGITAL AND ERP | 3,337.2584 | -10,264.1292 | 48,161.7091 | -3,248.2089 | -3,880.0785 | 20,458.7581 | -3,386.1507 | 1,059.7284 | 21,149.4804 | 35,635.143 | 51,912.3276 | 58,481.1097 | 22,627.0049 | 31,128.6692 | 33,633.9288 | -25,231.6903 | -40,203.2667 | -6,243.4517 | -15,844.9796 | -33,336.6897 | -14,827.4574 | -26,930.5095 | -22,508.4822 | -13,066.2445 | 219,416.9474 | -110,803.1687 | |
| Chargeable hours (own + subcontractors) | DIGITAL AND ERP | Capacity | 836.7 | 746.7 | 1,067.9 | 725.5 | 757.3 | 888.9 | 1,172.4 | 871.8 | 1,191.3123 | 1,139.896 | 1,226.2047 | 1,257.5951 | 1,074.0665 | 1,105.6339 | 1,075.5416 | 695.5569 | 555.4507 | 748.6633 | 703.8578 | 613.2094 | 719.3028 | 651.9529 | 678.4705 | 730.672 | 11,882.2081 | 9,352.3783 |
| Utilisation of own staff | DIGITAL AND ERP | Capacity | 68.33% | 62.83% | 77.64% | 61.05% | 67.11% | 61.36% | 71.77% | 69.74% | 66.44% | 68.39% | 75.2% | 75.23% | 75.27% | 75.31% | 71.82% | 51.09% | 53.84% | 53.87% | 52.59% | 52.61% | 52.64% | 52.67% | 52.7% | 52.72% | 69.03% | 58.48% |
| Realisation (fee revenue / standard value) | DIGITAL AND ERP | Engagements | 87.63% | 89.31% | 91.66% | 89.61% | 90.9% | 88.87% | 90.41% | 89.28% | 84.23% | 87.42% | 87.38% | 87.38% | 87.38% | 87.38% | 87.37% | 87.91% | 87.74% | 87.74% | 87.76% | 87.76% | 87.76% | 87.76% | 87.75% | 87.75% | 88.5% | 87.63% |
| Fee revenue per fee earner, annualised | DIGITAL AND ERP | fees x 12 / fee earners | 200,150.1333 | 182,076.7733 | 265,404.8933 | 175,672.9333 | 167,661.54 | 192,179.472 | 287,290.3067 | 210,952.12 | 246,082.8392 | 221,387.3508 | 238,326.5488 | 245,977.6484 | 211,411.0903 | 219,001.0464 | 213,660.4689 | 162,125.343 | 130,573.5309 | 177,076.8767 | 167,517.0849 | 146,841.4252 | 173,306.2896 | 158,044.2743 | 165,481.9561 | 179,306.6511 | 219,430.2133 | 175,362.1698 |
| Leverage: fee earners per partner | DIGITAL AND ERP | 8 | 8 | 8 | 8 | 9 | 9 | 8 | 8 | 8.95 | 9.8928 | 9.8286 | 9.7647 | 9.7014 | 9.6384 | 9.5759 | 8.198 | 8.1462 | 8.0948 | 8.0437 | 7.993 | 7.9426 | 7.8926 | 7.8429 | 7.7935 | 9.7647 | 7.7935 | |
| Revenue | FIRM | sum of practices | 479,492.6 | 525,340.41 | 659,078.81 | 568,656.44 | 589,387.68 | 744,508.54 | 626,899.04 | 510,901.62 | 595,138.3309 | 631,645.591 | 660,829.1382 | 682,802.3796 | 575,116.1496 | 612,340.726 | 601,781.533 | 482,743.8847 | 347,176.6409 | 450,052.1008 | 419,345.7051 | 352,886.036 | 398,399.3473 | 361,156.1745 | 369,912.2891 | 394,096.533 | 7,274,680.5797 | 5,365,007.1201 |
| Contribution | FIRM | sum of practices | 123,040.1853 | 147,416.0953 | 274,029.8728 | 186,125.8213 | 177,603.6988 | 305,363.9688 | 224,462.8688 | 124,177.0988 | 193,527.6188 | 240,391.1003 | 273,688.1729 | 297,381.4763 | 183,701.0704 | 212,830.3032 | 220,384.2066 | 148,364.7058 | 24,058.1663 | 121,033.6377 | 94,900.4912 | 34,481.3699 | 79,609.9168 | 45,943.144 | 56,069.4569 | 80,156.6814 | 2,567,207.9783 | 1,301,533.1502 |
| Central costs allocated | FIRM | sum of practices | -139,419.9936 | -166,922.5067 | -150,396.2886 | -144,659.5374 | -149,246.2267 | -144,562.3292 | -276,143.9858 | -138,620.7283 | -165,670.6186 | -155,338.8646 | -144,085.8093 | -141,599.6786 | -145,526.0568 | -141,257.8024 | -141,104.1411 | -190,852.982 | -140,691.1386 | -138,639.6477 | -144,514.7791 | -144,728.7653 | -142,219.6943 | -143,631.7689 | -143,674.0015 | -143,287.4263 | -1,916,666.5672 | -1,760,128.2039 |
| PRACTICE PROFIT AFTER ALLOCATION | FIRM | sum of practices | -16,379.8083 | -19,506.4113 | 123,633.5843 | 41,466.2839 | 28,357.4721 | 160,801.6396 | -51,681.117 | -14,443.6295 | 27,857.0002 | 85,052.2358 | 129,602.3636 | 155,781.7977 | 38,175.0135 | 71,572.5008 | 79,280.0655 | -42,488.2761 | -116,632.9723 | -17,606.0099 | -49,614.2879 | -110,247.3954 | -62,609.7776 | -97,688.6249 | -87,604.5446 | -63,130.7449 | 650,541.411 | -458,595.0538 |
| Check: practice revenue less P&L revenue (must be zero) | FIRM | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Check: contributions less P&L gross profit (must be zero) | FIRM | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Check: practice profits less EBITDA (must be zero) | FIRM | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Hours recorded on engagements | FROM TIME RECORDED TO FEE REVENUE | Engagements | 2,518.7 | 2,774.8 | 3,591.3 | 3,102.8 | 3,143.9 | 3,918.4 | 3,342.7 | 2,659.5 | 3,375.1195 | 3,367.8612 | 3,561.0327 | 3,676.9537 | 3,113.4027 | 3,295.7609 | 3,216.3644 | 2,521.9368 | 1,802.7063 | 2,330.4906 | 2,176.2445 | 1,824.9209 | 2,059.3691 | 1,865.8691 | 1,903.6859 | 2,024.1664 | 39,033.067 | 28,134.9176 |
| STANDARD VALUE AT THE RATE CARD | FROM TIME RECORDED TO FEE REVENUE | Engagements | 507,895.91 | 557,678.1 | 722,535.15 | 623,634.83 | 630,608.86 | 784,798.48 | 670,714.48 | 534,225.73 | 677,459.0689 | 671,703.4786 | 713,718.6604 | 736,271.4196 | 621,623.6773 | 656,575.7252 | 643,564.6538 | 516,407.7268 | 370,547.2722 | 480,156.5853 | 449,088.8357 | 377,483.1383 | 427,046.5982 | 387,148.7207 | 395,635.9103 | 421,211.7716 | 7,831,244.1674 | 5,746,490.6155 |
| Less: client rate discounts | FROM TIME RECORDED TO FEE REVENUE | standard - agreed | -36,664.0619 | -38,914.3021 | -48,876.6049 | -42,824.3518 | -42,279.717 | -52,285.7123 | -41,497.3095 | -31,799.7585 | -40,472.6047 | -41,783.5555 | -46,096.959 | -48,481.8073 | -41,623.6528 | -43,537.0339 | -43,723.3496 | -34,401.7164 | -26,314.8153 | -34,394.6282 | -33,364.8919 | -28,646.4155 | -33,925.1563 | -30,754.5602 | -31,423.5428 | -33,696.9417 | -511,976.7445 | -415,806.7046 |
| VALUE AT AGREED RATES | FROM TIME RECORDED TO FEE REVENUE | Engagements | 471,231.8481 | 518,763.7979 | 673,658.5451 | 580,810.4782 | 588,329.143 | 732,512.7677 | 629,217.1705 | 502,425.9715 | 636,986.4642 | 629,919.9231 | 667,621.7014 | 687,789.6123 | 580,000.0244 | 613,038.6913 | 599,841.3042 | 482,006.0104 | 344,232.4569 | 445,761.9572 | 415,723.9438 | 348,836.7228 | 393,121.442 | 356,394.1605 | 364,212.3675 | 387,514.8299 | 7,319,267.4229 | 5,330,683.9109 |
| Less: time and materials written down at billing | FROM TIME RECORDED TO FEE REVENUE | agreed - revenue | -8,979.734 | -12,426.9034 | -8,049.9776 | -10,021.8374 | -9,087.7515 | -13,302.0041 | -23,979.1658 | -5,664.9627 | -14,983.5069 | -20,011.5647 | -20,875.618 | -23,142.1702 | -17,992.6772 | -20,513.8659 | -22,815.5447 | -15,040.4451 | -13,373.2758 | -17,065.4505 | -16,124.1015 | -13,534.4667 | -15,392.2419 | -13,952.7552 | -14,927.7873 | -16,352.1019 | -170,525.1964 | -197,084.7138 |
| Less: fixed-fee overruns (written up where under budget) | FROM TIME RECORDED TO FEE REVENUE | agreed - revenue | -4,751.2533 | -1,558.7489 | -20,774.0565 | -12,724.2746 | -2,892.8145 | -4,788.7804 | -3,996.1436 | -4,028.3794 | -24,939.079 | -4,926.5301 | -11,339.8498 | -9,617.1603 | -10,184.9182 | -7,035.8415 | -5,507.1932 | -5,756.1059 | -2,663.0687 | -3,607.4193 | -2,534.443 | -1,213.8329 | 0 | 0 | 0 | 0 | -106,337.0702 | -38,502.8227 |
| Less: value above fee caps | FROM TIME RECORDED TO FEE REVENUE | agreed - revenue | -0.0008 | -8,594.1256 | -17,858.611 | -17,759.3562 | -17,470.167 | -12,873.3132 | -11,030.1311 | -9,046.3894 | -36,908.1683 | -11,426.4997 | -8,940.0553 | -9,185.6612 | -7,859.3893 | -9,988.0926 | -6,998.9023 | -8,211.3009 | -2,292.1383 | -3,104.9534 | -3,007.4156 | -2,633.5207 | -3,104.9534 | -2,828.5963 | -881.5332 | 0 | -161,092.4788 | -50,910.7958 |
| FEE REVENUE | FROM TIME RECORDED TO FEE REVENUE | Engagements | 457,500.86 | 496,184.02 | 626,975.9 | 540,305.01 | 558,878.41 | 701,548.67 | 590,211.73 | 483,686.24 | 560,155.71 | 593,555.3286 | 626,466.1783 | 645,844.6205 | 543,963.0397 | 575,500.8913 | 564,519.664 | 452,998.1585 | 325,903.9741 | 421,984.1341 | 394,057.9837 | 331,454.9026 | 374,624.2467 | 339,612.809 | 348,403.047 | 371,162.728 | 6,881,312.6774 | 5,044,185.5786 |
| Check: standard value less discounts and write-downs less fee revenue (must be zero) | FROM TIME RECORDED TO FEE REVENUE | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
| Rate realisation (agreed / standard) | FROM TIME RECORDED TO FEE REVENUE | 92.78% | 93.02% | 93.24% | 93.13% | 93.3% | 93.34% | 93.81% | 94.05% | 94.03% | 93.78% | 93.54% | 93.42% | 93.3% | 93.37% | 93.21% | 93.34% | 92.9% | 92.84% | 92.57% | 92.41% | 92.06% | 92.06% | 92.06% | 92% | 93.46% | 92.76% | |
| Billing realisation (fee revenue / agreed) | FROM TIME RECORDED TO FEE REVENUE | 97.09% | 95.65% | 93.07% | 93.03% | 94.99% | 95.77% | 93.8% | 96.27% | 87.94% | 94.23% | 93.84% | 93.9% | 93.79% | 93.88% | 94.11% | 93.98% | 94.68% | 94.67% | 94.79% | 95.02% | 95.29% | 95.29% | 95.66% | 95.78% | 94.02% | 94.63% | |
| REALISATION TO FEE REVENUE (fee revenue / standard) | FROM TIME RECORDED TO FEE REVENUE | 90.08% | 88.97% | 86.77% | 86.64% | 88.63% | 89.39% | 88% | 90.54% | 82.68% | 88.37% | 87.77% | 87.72% | 87.51% | 87.65% | 87.72% | 87.72% | 87.95% | 87.88% | 87.75% | 87.81% | 87.72% | 87.72% | 88.06% | 88.12% | 87.87% | 87.78% | |
| Fee revenue per hour recorded | FROM TIME RECORDED TO FEE REVENUE | 181.6417 | 178.8179 | 174.5819 | 174.1347 | 177.766 | 179.0396 | 176.5674 | 181.8711 | 165.9662 | 176.241 | 175.9226 | 175.6467 | 174.7166 | 174.6185 | 175.5148 | 179.6231 | 180.786 | 181.0709 | 181.0725 | 181.627 | 181.9121 | 182.0132 | 183.015 | 183.3657 | 176.2944 | 179.2856 | |
| Invoiced ex VAT (fees and expenses) | FROM REVENUE TO INVOICE TO CASH | Clients | 443,372.2 | 492,739.82 | 526,521.74 | 670,780.72 | 538,067.52 | 696,500.51 | 707,543.6 | 628,336.11 | 544,838.3186 | 455,906.4006 | 691,760.2007 | 607,777.294 | 724,845.0381 | 556,301.2201 | 591,288.0532 | 583,887.1584 | 441,707.5402 | 362,276.5404 | 439,295.2271 | 420,732.7623 | 345,404.2828 | 399,737.7002 | 347,822.0016 | 363,959.5183 | 7,004,144.4339 | 5,577,257.0428 |
| Unbilled work (contract assets) | FROM REVENUE TO INVOICE TO CASH | Engagements | 416,046.58 | 439,546.84 | 560,306.13 | 470,979.52 | 497,583.64 | 572,638.86 | 469,393.58 | 375,257.74 | 402,588.1857 | 562,252.4326 | 536,606.6727 | 606,641.3518 | 461,314.8016 | 520,322.5903 | 532,947.3828 | 422,007.2791 | 330,724.6557 | 417,418.607 | 395,302.4184 | 327,455.6921 | 380,450.7565 | 341,869.2308 | 363,959.5183 | 394,096.533 | 606,641.3518 | 394,096.533 |
| Invoiced ahead of the work (contract liabilities) | FROM REVENUE TO INVOICE TO CASH | Engagements | 44,115.87 | 35,015.54 | 23,217.76 | 36,015.43 | 11,299.39 | 38,346.58 | 15,745.86 | 39,044.51 | 16,074.9433 | 0 | 5,285.3026 | 294.896 | 4,697.2344 | 7,665.5172 | 9,796.83 | 0 | 3,248.2759 | 2,166.6667 | 0 | 0 | 0 | 0 | 0 | 0 | 294.896 | 0 |
| Invoiced incl. VAT | FROM REVENUE TO INVOICE TO CASH | Clients | 527,612.918 | 586,360.3858 | 614,792.8045 | 784,999.8755 | 628,833.6246 | 808,468.5436 | 829,091.7946 | 733,153.3777 | 623,532.1877 | 529,212.6077 | 800,106.651 | 723,254.9798 | 862,565.5954 | 657,678.5024 | 694,872.086 | 685,427.8796 | 515,809.3728 | 423,622.669 | 512,620.1493 | 495,844.3288 | 406,803.6336 | 475,687.8633 | 413,908.1819 | 433,111.8268 | 8,189,419.7505 | 6,577,952.0889 |
| Collected | FROM REVENUE TO INVOICE TO CASH | Clients | 736,213.53 | 605,889.31 | 557,961.02 | 624,076.13 | 704,791.3 | 641,897.65 | 739,124.49 | 739,191.48 | 335,694.1004 | 689,466.2476 | 610,013.0553 | 657,467.9176 | 780,057.5271 | 788,583.1572 | 833,459.8058 | 638,284.0825 | 675,047.2161 | 685,435.0599 | 480,675.9699 | 453,200.8377 | 489,613.6904 | 487,894.1917 | 424,002.8818 | 462,535.2882 | 7,641,786.2309 | 7,198,789.7082 |
| Receivables, gross | FROM REVENUE TO INVOICE TO CASH | Receivables | 748,972.328 | 729,443.4038 | 786,275.1883 | 947,198.9338 | 871,241.2584 | 1,037,812.152 | 1,104,402.5266 | 1,098,364.4243 | 1,386,202.5117 | 1,225,948.8717 | 1,416,042.4674 | 1,481,829.5296 | 1,564,337.5979 | 1,433,432.9431 | 1,294,845.2233 | 1,341,989.0204 | 1,182,751.1771 | 920,938.7861 | 952,882.9656 | 995,526.4566 | 912,716.3999 | 900,510.0715 | 890,415.3717 | 860,991.9103 | 1,481,829.5296 | 860,991.9103 |
| Credit losses charged | FROM REVENUE TO INVOICE TO CASH | Receivables | -1,042.9984 | -97.6446 | 284.1589 | 804.6187 | -379.7884 | 832.8545 | 116,602.4196 | -30.1905 | 20,386.6812 | -3,205.0728 | 3,801.8719 | 1,315.7412 | 1,650.1614 | -2,618.0931 | -2,771.7544 | 942.8759 | -3,184.7569 | -5,236.2478 | 638.8836 | 852.8698 | -1,656.2011 | -244.1266 | -201.894 | -588.4692 | 139,272.6514 | -12,416.7524 |
| Collection realisation (1 - credit losses / invoiced ex VAT) | FROM REVENUE TO INVOICE TO CASH | 100.24% | 100.02% | 99.95% | 99.88% | 100.07% | 99.88% | 83.52% | 100% | 96.26% | 100.7% | 99.45% | 99.78% | 99.77% | 100.47% | 100.47% | 99.84% | 100.72% | 101.45% | 99.85% | 99.8% | 100.48% | 100.06% | 100.06% | 100.16% | 98.01% | 100.22% | |
| REALISATION FROM TIME RECORDED TO CASH (fee realisation x collection realisation) | FROM REVENUE TO INVOICE TO CASH | 90.29% | 88.99% | 86.73% | 86.53% | 88.69% | 89.29% | 73.5% | 90.54% | 79.59% | 88.99% | 87.29% | 87.53% | 87.31% | 88.06% | 88.13% | 87.58% | 88.59% | 89.15% | 87.62% | 87.63% | 88.15% | 87.78% | 88.11% | 88.26% | 86.12% | 87.97% | |
| Unbilled work days (contract assets / fee revenue of the last three months x days) | LOCK-UP | 28.1911 | 27.1927 | 31.9028 | 25.1987 | 26.52 | 28.9383 | 23.3348 | 19.4451 | 22.6664 | 31.5911 | 27.4305 | 29.9116 | 23.3671 | 26.5274 | 28.4832 | 23.577 | 22.6486 | 31.6309 | 31.8472 | 26.2536 | 31.8156 | 30.0777 | 31.168 | 34.2311 | 29.9116 | 34.2311 | |
| Debtor days | LOCK-UP | Receivables | 44.006 | 38.6339 | 40.9337 | 42.4442 | 39.5116 | 42.4969 | 44.8311 | 42.6241 | 58.3457 | 59.8056 | 65.9855 | 66.4182 | 60.32 | 57.5035 | 52.6095 | 58.6056 | 57.3876 | 51.577 | 60.3733 | 63.9545 | 59.3314 | 60.1065 | 62.5022 | 59.8857 | 66.4182 | 59.8857 |
| LOCK-UP DAYS | LOCK-UP | 72.1971 | 65.8266 | 72.8365 | 67.6429 | 66.0315 | 71.4352 | 68.1659 | 62.0692 | 81.0121 | 91.3967 | 93.416 | 96.3298 | 83.687 | 84.0309 | 81.0927 | 82.1827 | 80.0362 | 83.2079 | 92.2206 | 90.2081 | 91.147 | 90.1842 | 93.6701 | 94.1168 | 96.3298 | 94.1168 | |
| Lock-up value (receivables + contract assets - contract liabilities, gross) | LOCK-UP | 1,120,903.038 | 1,133,974.7038 | 1,323,363.5583 | 1,382,163.0238 | 1,357,525.5084 | 1,572,104.432 | 1,558,050.2466 | 1,434,577.6543 | 1,772,715.754 | 1,788,201.3044 | 1,947,363.8375 | 2,088,175.9854 | 2,020,955.1651 | 1,946,090.0161 | 1,817,995.7761 | 1,763,996.2995 | 1,510,227.5569 | 1,336,190.7264 | 1,348,185.3839 | 1,322,982.1487 | 1,293,167.1565 | 1,242,379.3024 | 1,254,374.89 | 1,255,088.4433 | 2,088,175.9854 | 1,255,088.4433 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Signed engagements | FEE REVENUE BY SECURITY | Engagements | 457,500.86 | 496,184.02 | 626,975.9 | 540,305.01 | 558,878.41 | 701,548.67 | 590,211.73 | 483,686.24 | 560,155.71 | 593,555.3286 | 535,061.3306 | 559,633.0983 | 404,226.3792 | 379,429.342 | 316,050.9265 | 134,671.8168 | 32,228.6286 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,703,696.3075 | 1,266,607.0931 |
| Named pipeline (win-weighted) | FEE REVENUE BY SECURITY | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,477.5839 | 102,496.2684 | 128,653.7125 | 144,433.1337 | 134,110.352 | 181,667.2144 | 144,636.1391 | 96,079.8259 | 77,860.9909 | 70,930.9551 | 59,363.3769 | 53,645.0487 | 0 | 1,230,354.6013 |
| New work not yet identified (gap to target utilisation x scenario share) | FEE REVENUE BY SECURITY | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 91,404.8477 | 86,211.5222 | 103,259.0765 | 93,575.2809 | 119,815.025 | 173,893.2081 | 159,564.9935 | 240,316.9197 | 249,421.8446 | 235,375.0767 | 296,763.2558 | 268,681.854 | 289,039.6701 | 317,517.6793 | 177,616.3699 | 2,547,223.8842 |
| Hours of new work not yet identified | FEE REVENUE BY SECURITY | Capacity | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 518.0818 | 482.2028 | 596.6809 | 536.2401 | 669.1338 | 905.0519 | 847.5294 | 1,286.498 | 1,339.9507 | 1,270.4263 | 1,608.0025 | 1,454.6765 | 1,567.0091 | 1,722.29 | 1,000.2846 | 13,803.4893 |
| FEE REVENUE | FEE REVENUE BY SECURITY | 457,500.86 | 496,184.02 | 626,975.9 | 540,305.01 | 558,878.41 | 701,548.67 | 590,211.73 | 483,686.24 | 560,155.71 | 593,555.3286 | 626,466.1783 | 645,844.6205 | 543,963.0397 | 575,500.8913 | 564,519.664 | 452,998.1585 | 325,903.9741 | 421,984.1341 | 394,057.9837 | 331,454.9026 | 374,624.2467 | 339,612.809 | 348,403.047 | 371,162.728 | 6,881,312.6774 | 5,044,185.5786 | |
| Share of fee revenue not yet won | FEE REVENUE BY SECURITY | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 14.59% | 13.35% | 25.69% | 34.07% | 44.01% | 70.27% | 90.11% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 2.58% | 74.89% | |
| Signed fees still to earn | BACKLOG | Engagements | 7,450,796.0318 | 6,963,486.0016 | 6,352,287.7047 | 5,822,320.4116 | 5,276,470.8614 | 4,589,152.2309 | 3,992,570.7302 | 3,515,012.5607 | 2,954,856.8507 | 2,361,301.5221 | 1,826,240.1915 | 1,266,607.0931 | 862,380.7139 | 482,951.3719 | 166,900.4454 | 32,228.6286 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,266,607.0931 | 0 |
| Pipeline fees still to earn (win-weighted) | BACKLOG | Engagements | 1,278,235.7573 | 1,278,235.7573 | 1,278,235.7573 | 1,278,235.7573 | 1,278,235.7573 | 1,278,235.7573 | 1,278,235.7573 | 1,278,235.7573 | 1,278,235.7573 | 1,278,235.7573 | 1,278,235.7573 | 1,278,235.7573 | 1,241,758.1733 | 1,139,261.9049 | 1,010,608.1925 | 866,175.0588 | 732,064.7069 | 550,397.4925 | 405,761.3534 | 309,681.5275 | 231,820.5366 | 160,889.5816 | 101,526.2047 | 47,881.156 | 1,278,235.7573 | 47,881.156 |
| Months of fee revenue in hand (signed backlog / FY2026 average monthly fees) | BACKLOG | 12.9931 | 12.1433 | 11.0775 | 10.1533 | 9.2014 | 8.0028 | 6.9625 | 6.1297 | 5.1528 | 4.1178 | 3.1847 | 2.2088 | 1.5039 | 0.8422 | 0.291 | 0.0562 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.2088 | 0 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | GROWTH AND MARGIN | PL | 479,492.6 | 525,340.41 | 659,078.81 | 568,656.44 | 589,387.68 | 744,508.54 | 626,899.04 | 510,901.62 | 595,138.3309 | 631,645.591 | 660,829.1382 | 682,802.3796 | 575,116.1496 | 612,340.726 | 601,781.533 | 482,743.8847 | 347,176.6409 | 450,052.1008 | 419,345.7051 | 352,886.036 | 398,399.3473 | 361,156.1745 | 369,912.2891 | 394,096.533 | 7,274,680.5797 | 5,365,007.1201 |
| Revenue growth vs same month prior year | GROWTH AND MARGIN | 19.94% | 16.56% | -8.69% | -15.11% | -41.1% | -39.55% | -33.11% | -30.93% | -33.06% | -42.82% | -44.02% | -42.28% | -26.25% | ||||||||||||||
| Gross margin % | GROWTH AND MARGIN | PL | 25.66% | 28.06% | 41.58% | 32.73% | 30.13% | 41.02% | 35.81% | 24.31% | 32.52% | 38.06% | 41.42% | 43.55% | 31.94% | 34.76% | 36.62% | 30.73% | 6.93% | 26.89% | 22.63% | 9.77% | 19.98% | 12.72% | 15.16% | 20.34% | 35.29% | 24.26% |
| EBITDA % of revenue | GROWTH AND MARGIN | PL | -3.42% | -3.71% | 18.76% | 7.29% | 4.81% | 21.6% | -8.24% | -2.83% | 4.68% | 13.47% | 19.61% | 22.82% | 6.64% | 11.69% | 13.17% | -8.8% | -33.59% | -3.91% | -11.83% | -31.24% | -15.72% | -27.05% | -23.68% | -16.02% | 8.94% | -8.55% |
| People cost % of revenue | GROWTH AND MARGIN | PL | 82.52% | 78% | 62.21% | 72.98% | 74.95% | 60.91% | 67.84% | 81.97% | 71.15% | 65.51% | 62.3% | 60.15% | 73.64% | 69.79% | 68% | 76.56% | 106.06% | 81.51% | 87.15% | 103.18% | 91.05% | 100.07% | 97.34% | 91.03% | 69.14% | 84.57% |
| EBITDA | GROWTH AND MARGIN | PL | -16,379.8083 | -19,506.4113 | 123,633.5843 | 41,466.2839 | 28,357.4721 | 160,801.6396 | -51,681.117 | -14,443.6295 | 27,857.0002 | 85,052.2358 | 129,602.3636 | 155,781.7977 | 38,175.0135 | 71,572.5008 | 79,280.0655 | -42,488.2761 | -116,632.9723 | -17,606.0099 | -49,614.2879 | -110,247.3954 | -62,609.7776 | -97,688.6249 | -87,604.5446 | -63,130.7449 | 650,541.411 | -458,595.0538 |
| Fee revenue per fee earner, annualised | GROWTH AND MARGIN | PL | 183,000.344 | 192,071.2335 | 235,115.9625 | 209,150.3265 | 209,579.4037 | 263,080.7512 | 221,329.3987 | 181,382.34 | 198,783.6321 | 205,760.6289 | 218,462.3727 | 226,559.6002 | 191,953.7816 | 204,288.3408 | 201,578.5838 | 191,353.6183 | 138,442.0991 | 180,264.4598 | 169,280.438 | 143,186.1203 | 162,741.8909 | 148,358.2489 | 153,049.1409 | 163,957.6823 | 212,022.9995 | 170,704.5337 |
| Utilisation of own fee earners | UTILISATION, REALISATION AND LEVERAGE | Capacity | 59.61% | 64.57% | 73.32% | 71.42% | 76.64% | 74.21% | 62.67% | 64.54% | 60.92% | 64.29% | 69.26% | 69.93% | 68.32% | 69.57% | 66.6% | 58.95% | 55.59% | 53.35% | 51.71% | 49.8% | 47.92% | 47.92% | 47% | 46.43% | 67.48% | 55.63% |
| Target utilisation (weighted) | UTILISATION, REALISATION AND LEVERAGE | Capacity | 73.64% | 73.68% | 73.94% | 73.68% | 73.94% | 73.94% | 73.94% | 73.94% | 74.38% | 74.56% | 74.53% | 74.5% | 74.47% | 74.43% | 74.4% | 73.05% | 73.01% | 72.98% | 72.94% | 72.91% | 72.87% | 72.83% | 72.8% | 72.76% | 74.08% | 73.32% |
| Utilisation: partner | UTILISATION, REALISATION AND LEVERAGE | Capacity | 22.54% | 25.95% | 31.53% | 30.69% | 35.69% | 34.35% | 29.87% | 31.58% | 31.34% | 29.73% | 35.58% | 35.34% | 34.75% | 34.76% | 32.8% | 30.02% | 28.15% | 27.3% | 26.58% | 25.87% | 25.19% | 25.19% | 24.86% | 24.66% | 31.19% | 28.21% |
| Utilisation: director | UTILISATION, REALISATION AND LEVERAGE | Capacity | 39.88% | 45.38% | 52.72% | 51.52% | 60.73% | 58.77% | 47.82% | 49.34% | 49.69% | 50.22% | 54.76% | 54.97% | 53.68% | 54.48% | 51.73% | 45.87% | 43.44% | 42% | 40.9% | 39.69% | 38.51% | 38.52% | 37.95% | 37.59% | 51.25% | 43.52% |
| Utilisation: manager | UTILISATION, REALISATION AND LEVERAGE | Capacity | 63.49% | 65.21% | 73.2% | 69.08% | 82.7% | 78.83% | 62.26% | 63.11% | 63.19% | 65.38% | 71.82% | 72.3% | 70.63% | 72.42% | 68.58% | 56.76% | 55.16% | 53.44% | 52.18% | 50.72% | 49.29% | 49.32% | 48.63% | 48.2% | 69.1% | 56.1% |
| Utilisation: senior consultant | UTILISATION, REALISATION AND LEVERAGE | Capacity | 66.69% | 73.96% | 83.92% | 83.96% | 88.98% | 86.13% | 69.88% | 72.73% | 71.96% | 77.23% | 79.07% | 79.92% | 79.06% | 80.4% | 76.68% | 69.51% | 65.88% | 62.9% | 60.78% | 58.23% | 55.72% | 55.77% | 54.56% | 53.81% | 77.67% | 65.41% |
| Utilisation: consultant | UTILISATION, REALISATION AND LEVERAGE | Capacity | 71.47% | 76.37% | 84.76% | 83.18% | 80.4% | 78.83% | 72.4% | 74.25% | 62.81% | 66.64% | 73.29% | 74.4% | 71.91% | 73.35% | 71.25% | 68.14% | 62.84% | 60.03% | 58.06% | 55.65% | 53.29% | 53.32% | 52.17% | 51.45% | 74.2% | 61.65% |
| Rate realisation | UTILISATION, REALISATION AND LEVERAGE | Time_to_Cash | 92.78% | 93.02% | 93.24% | 93.13% | 93.3% | 93.34% | 93.81% | 94.05% | 94.03% | 93.78% | 93.54% | 93.42% | 93.3% | 93.37% | 93.21% | 93.34% | 92.9% | 92.84% | 92.57% | 92.41% | 92.06% | 92.06% | 92.06% | 92% | 93.46% | 92.76% |
| Billing realisation | UTILISATION, REALISATION AND LEVERAGE | Time_to_Cash | 97.09% | 95.65% | 93.07% | 93.03% | 94.99% | 95.77% | 93.8% | 96.27% | 87.94% | 94.23% | 93.84% | 93.9% | 93.79% | 93.88% | 94.11% | 93.98% | 94.68% | 94.67% | 94.79% | 95.02% | 95.29% | 95.29% | 95.66% | 95.78% | 94.02% | 94.63% |
| Realisation to fee revenue | UTILISATION, REALISATION AND LEVERAGE | Time_to_Cash | 90.08% | 88.97% | 86.77% | 86.64% | 88.63% | 89.39% | 88% | 90.54% | 82.68% | 88.37% | 87.77% | 87.72% | 87.51% | 87.65% | 87.72% | 87.72% | 87.95% | 87.88% | 87.75% | 87.81% | 87.72% | 87.72% | 88.06% | 88.12% | 87.87% | 87.78% |
| Subcontractor share of chargeable hours | UTILISATION, REALISATION AND LEVERAGE | Capacity | 1.83% | 3.24% | 0.74% | 4.29% | 10.63% | 10.88% | 4.95% | 4.1% | 5.37% | 1.33% | 1.14% | 1.25% | 3.08% | 4.41% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 4.21% | 0.86% |
| Leverage: fee earners per partner | UTILISATION, REALISATION AND LEVERAGE | Capacity | 6.75 | 7 | 7.25 | 7 | 7.25 | 7.25 | 7.25 | 7.25 | 7.7038 | 7.9041 | 7.8528 | 7.802 | 7.7515 | 7.7013 | 7.6515 | 6.352 | 6.3122 | 6.2728 | 6.2335 | 6.1946 | 6.1559 | 6.1174 | 6.0792 | 6.0413 | 7.802 | 6.0413 |
| Headcount | UTILISATION, REALISATION AND LEVERAGE | People | 38 | 39 | 40 | 39 | 40 | 40 | 40 | 40 | 41.815 | 42.6163 | 42.4114 | 42.2079 | 42.0059 | 41.8052 | 41.6059 | 36.408 | 36.249 | 36.091 | 35.9341 | 35.7782 | 35.6234 | 35.4697 | 35.317 | 35.1653 | 42.2079 | 35.1653 |
| Unbilled work days | LOCK-UP, CASH AND CLIENTS | Time_to_Cash | 28.1911 | 27.1927 | 31.9028 | 25.1987 | 26.52 | 28.9383 | 23.3348 | 19.4451 | 22.6664 | 31.5911 | 27.4305 | 29.9116 | 23.3671 | 26.5274 | 28.4832 | 23.577 | 22.6486 | 31.6309 | 31.8472 | 26.2536 | 31.8156 | 30.0777 | 31.168 | 34.2311 | 29.9116 | 34.2311 |
| Debtor days | LOCK-UP, CASH AND CLIENTS | Time_to_Cash | 44.006 | 38.6339 | 40.9337 | 42.4442 | 39.5116 | 42.4969 | 44.8311 | 42.6241 | 58.3457 | 59.8056 | 65.9855 | 66.4182 | 60.32 | 57.5035 | 52.6095 | 58.6056 | 57.3876 | 51.577 | 60.3733 | 63.9545 | 59.3314 | 60.1065 | 62.5022 | 59.8857 | 66.4182 | 59.8857 |
| Lock-up days | LOCK-UP, CASH AND CLIENTS | Time_to_Cash | 72.1971 | 65.8266 | 72.8365 | 67.6429 | 66.0315 | 71.4352 | 68.1659 | 62.0692 | 81.0121 | 91.3967 | 93.416 | 96.3298 | 83.687 | 84.0309 | 81.0927 | 82.1827 | 80.0362 | 83.2079 | 92.2206 | 90.2081 | 91.147 | 90.1842 | 93.6701 | 94.1168 | 96.3298 | 94.1168 |
| Cash at bank | LOCK-UP, CASH AND CLIENTS | BS | 1,577,178.874 | 1,525,510.8732 | 1,178,074.1381 | 1,074,424.9785 | 1,135,132.3232 | 621,616.852 | 649,515.3451 | 710,950.8223 | 381,854.3945 | 404,625.9274 | 360,144.5774 | 385,787.169 | 531,433.4499 | 652,749.1504 | 618,862.5816 | 536,136.9607 | 617,306.1515 | 714,796.6465 | 654,470.2392 | 562,680.656 | 499,756.585 | 455,762.6167 | 341,261.4272 | 252,875.0921 | 385,787.169 | 252,875.0921 |
| Cash headroom over the minimum buffer | LOCK-UP, CASH AND CLIENTS | 977,178.874 | 925,510.8732 | 578,074.1381 | 474,424.9785 | 535,132.3232 | 21,616.852 | 49,515.3451 | 110,950.8223 | -218,145.6055 | -195,374.0726 | -239,855.4226 | -214,212.831 | -68,566.5501 | 52,749.1504 | 18,862.5816 | -63,863.0393 | 17,306.1515 | 114,796.6465 | 54,470.2392 | -37,319.344 | -100,243.415 | -144,237.3833 | -258,738.5728 | -347,124.9079 | -214,212.831 | -347,124.9079 | |
| Operating cash flow, trailing three months | LOCK-UP, CASH AND CLIENTS | CF | 134,445.874 | 88,744.8732 | -249,324.8619 | -480,852.8955 | -366,177.55 | -85,256.2861 | 47,791.3667 | 45,919.499 | -214,461.4574 | -218,488.4178 | -323,305.2448 | 26,633.7744 | 147,186.5226 | 313,061.573 | 253,610.4126 | 25,238.5108 | -14,907.9989 | 116,469.065 | 138,868.2785 | -34,090.4955 | -194,505.0616 | -178,172.6226 | -200,884.2288 | -226,346.4929 | ||
| Largest client share of revenue | LOCK-UP, CASH AND CLIENTS | Clients | 28.48% | 22.67% | 22.58% | 18.92% | 20.33% | 18.35% | 24.8% | 22.04% | 24.32% | 37.75% | 35.69% | 35.49% | 36.12% | 34.98% | 38.19% | 20.67% | 11.76% | 12.29% | 12.78% | 13.3% | 13.89% | 13.96% | 14.25% | 14.48% | 25.95% | 19.72% |
| Share of fee revenue not yet won | LOCK-UP, CASH AND CLIENTS | Pipeline | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 14.59% | 13.35% | 25.69% | 34.07% | 44.01% | 70.27% | 90.11% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 2.58% | 74.89% |
| Signed fees still to earn | LOCK-UP, CASH AND CLIENTS | Pipeline | 7,450,796.0318 | 6,963,486.0016 | 6,352,287.7047 | 5,822,320.4116 | 5,276,470.8614 | 4,589,152.2309 | 3,992,570.7302 | 3,515,012.5607 | 2,954,856.8507 | 2,361,301.5221 | 1,826,240.1915 | 1,266,607.0931 | 862,380.7139 | 482,951.3719 | 166,900.4454 | 32,228.6286 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,266,607.0931 | 0 |
| Code | Client (fictional) | Country | VAT class (DE = German VAT, EU = reverse charge, CH = outside the scope) | VAT rate on invoices | Client since | Sector | Days to collect (from invoicing) | Days to collect incl. scenario slip | Receivable at 31-Dec-25 (incl. VAT) |
|---|---|---|---|---|---|---|---|---|---|
| EBE | Eberstal Medizintechnik AG | Germany | DE | 0.19 | 2,022 | Medical technology | 45 | 60 | 276,656.23 |
| NOR | Norlach Antriebstechnik GmbH | Germany | DE | 0.19 | 2,019 | Automotive drive technology (Tier 1 supplier) | 60 | 75 | 229,971.32 |
| WIT | Wittenfels Holding GmbH | Germany | DE | 0.19 | 2,023 | Private equity owned industrial group | 30 | 45 | 157,568.91 |
| RIN | Rindelmann Maschinenbau GmbH | Germany | DE | 0.19 | 2,021 | Special machinery | 30 | 45 | 90,554.26 |
| ZOR | Zorneck Logistik GmbH | Germany | DE | 0.19 | 2,024 | Contract logistics | 30 | 45 | 37,909.1 |
| ULM | Ulmhardt Verpackungen GmbH | Germany | DE | 0.19 | 2,026 | Packaging | 45 | 60 | 0 |
| SAU | Sauerbeck Lebensmittel GmbH | Germany | DE | 0.19 | 2,025 | Food manufacturing | 30 | 45 | 66,721.47 |
| VAR | Varnholt Chemie GmbH | Germany | DE | 0.19 | 2,024 | Specialty chemicals | 45 | 60 | 98,191.65 |
| TEG | Teggwerk Elektronik GmbH | Germany | DE | 0.19 | 2,026 | Electronics manufacturing | 30 | 45 | 0 |
| PEL | Pelzhoff Kunststofftechnik GmbH | Germany | DE | 0.19 | 2,025 | Automotive plastic parts; insolvency application Jul-26 | 45 | 60 | 0 |
| STE | Stelzhof Industrie AG | Austria | EU | 0 | 2,026 | Industrial components | 30 | 45 | 0 |
| SOR | Sornegg Präzision AG | Switzerland | CH | 0 | 2,026 | Precision parts | 30 | 45 | 0 |
| MER | Merzbach Fenster GmbH | Germany | DE | 0.19 | Windows and doors (prospect) | 30 | 45 | 0 | |
| NEW | New work not yet identified (new clients and extensions) | Germany | DE | 0.19 | Fills the gap to target utilisation by grade (scenario share) | 35 | 50 | 0 |
| Code | Client | Practice | Engagement | Fee type (FF fixed fee, TM time and materials, CAP capped) | Status at last actual | Staffing profile | Start (month) | Planned completion (month) | Fee (FF), cap (CAP) or estimated value (TM), EUR | Budget hours (FF, CAP) or planned hours (TM) | Discount to the rate card (TM, CAP input; FF implied) | Write-down at billing, base (TM) | Travel cost per hour worked (EUR) | Travel rebilled at cost (1 = yes) | Win % Base | Win % Downside | Win % Upside | Win % selected | Hours to date at 31-Dec-25 | Fee revenue to date at 31-Dec-25 | Fees invoiced to date at 31-Dec-25 | Value at agreed rates to date at 31-Dec-25 | Contract position at 31-Dec-25 (+ unbilled / - billed ahead) | Mix: partner | Mix: director | Mix: manager | Mix: senior consultant | Mix: consultant | Blended rate card FY2026 (EUR per hour) | Agreed rate per hour FY2026 (TM, CAP) or fee per budget hour (FF) | Start delay (months, scenario) | Start month no. (effective) | Completion month no. (effective) | Interim milestone month no. | Hours to date at last actual | Estimate to complete at last actual (hours, weighted) | Overrun applied | Forecast hours at completion | First forecast month no. | Available hours per FTE, remaining months | Fee or cap, probability-weighted | Value at agreed rates at completion (CAP) | Write-down YTD actual (TM) | Write-down forecast (TM) | Fee revenue to date at last actual | Fees invoiced to date at last actual |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| E-2501 | EBE | DIG | S/4HANA programme management office | TM | In progress | PMO | 2025-06-30 | 2027-03-31 | 2,790,000 | 15,296 | 0.08 | 0.03 | 11 | 1 | 100% | 100% | 100% | 100% | 5,047.2 | 922,007.88 | 790,951.59 | 0 | 138,206.08 | 0.03 | 0.06 | 0.27 | 0.4 | 0.24 | 204.4 | 188.048 | 0 | -6 | 15 | 5 | 10,378.1 | 4,984 | 0 | 15,362.1 | 9 | 996.8 | 2,790,000 | n/a | 0.0262 | 0.0512 | 1,898,169.92 | 1,792,589.08 |
| E-2502 | NOR | OPS | Plant footprint and lean programme, phase 2 | CAP | In progress | IMP | 2025-09-30 | 2026-09-30 | 560,000 | 3,040 | 0.08 | 0 | 16 | 1 | 100% | 100% | 100% | 100% | 958.4 | 173,435.9 | 129,389.26 | 173,435.9 | 48,417.8 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 180.964 | 0 | -3 | 9 | 3 | 3,271 | 369 | 0.12 | 3,684.28 | 9 | 152.8 | 560,000 | 666,722.0483 | n/a | 0 | 503,230.77 | 537,698.34 |
| E-2503 | WIT | FIN | Finance function transformation | TM | Completed | PMO | 2025-09-30 | 2026-06-30 | 949,000 | 5,149 | 0.08 | 0.02 | 9 | 1 | 100% | 100% | 100% | 100% | 2,135.7 | 392,737.29 | 294,425.63 | 0 | 103,005.97 | 0.03 | 0.06 | 0.27 | 0.4 | 0.24 | 204.4 | 188.048 | 0 | -3 | 6 | 2 | 5,053.1 | 0 | 0 | 5,053.1 | 9 | 0 | 949,000 | n/a | 0.0217 | 0.0467 | 929,458.53 | 929,458.53 |
| E-2504 | RIN | OPS | Procurement cost programme | FF | Completed | DIA | 2025-11-30 | 2026-05-31 | 290,000 | 1,480 | 0.0516 | 0 | 12 | 0 | 100% | 100% | 100% | 100% | 434.6 | 85,158.11 | 87,000 | 0 | -1,841.89 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 195.9459 | 0 | -1 | 5 | 2 | 1,560 | 0 | 0 | 1,560 | 9 | 0 | 290,000 | n/a | n/a | 0 | 290,000 | 290,000 |
| E-2505 | ZOR | DIG | ERP selection | FF | Completed | DIA | 2025-11-30 | 2026-03-31 | 120,000 | 600 | 0.0319 | 0 | 8 | 0 | 100% | 100% | 100% | 100% | 251.4 | 50,280 | 36,000 | 0 | 14,280 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 200 | 0 | -1 | 3 | 1 | 640 | 0 | 0 | 640 | 9 | 0 | 120,000 | n/a | n/a | 0 | 120,000 | 120,000 |
| E-2506 | PEL | OPS | Restructuring support: operational measures | TM | Stopped | IMP | 2025-12-31 | 2026-07-31 | 252,000 | 1,499 | 0.1 | 0.05 | 14 | 1 | 100% | 100% | 100% | 100% | 187.5 | 31,342.95 | 0 | 0 | 33,742.35 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 177.03 | 0 | 0 | 7 | 4 | 1,399.7 | 0 | 0 | 1,399.7 | 9 | 0 | 252,000 | n/a | 0.1248 | 0.1498 | 219,163.31 | 219,163.31 |
| E-2601 | SAU | FIN | Cost reduction programme | FF | Completed | IMP | 2026-01-31 | 2026-06-30 | 240,000 | 1,300 | 0.0614 | 0 | 12 | 0 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 184.6154 | 0 | 1 | 6 | 4 | 1,450 | 0 | 0 | 1,450 | 9 | 0 | 240,000 | n/a | n/a | 0 | 240,000 | 240,000 |
| E-2602 | SOR | FIN | Carve-out finance readiness | TM | In progress | IMP | 2026-02-28 | 2026-10-31 | 523,000 | 2,854 | 0.05 | 0.02 | 22 | 1 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 186.865 | 0 | 2 | 10 | 6 | 2,189.7 | 685.7 | 0 | 2,875.4 | 9 | 300 | 523,000 | n/a | 0.0189 | 0.0439 | 401,464.96 | 349,902.64 |
| E-2603 | ZOR | OPS | Warehouse network redesign | FF | Completed | DIA | 2026-03-31 | 2026-08-31 | 210,000 | 1,070 | 0.05 | 0 | 10 | 0 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 196.2617 | 0 | 3 | 8 | 6 | 1,040 | 0 | 0 | 1,040 | 9 | 0 | 210,000 | n/a | n/a | 0 | 210,000 | 210,000 |
| E-2604 | VAR | DIG | Data and reporting platform | CAP | In progress | IMP | 2026-03-31 | 2026-10-31 | 260,000 | 1,380 | 0.06 | 0 | 8 | 1 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 184.898 | 0 | 3 | 10 | 7 | 1,061.2 | 388.8 | 0.12 | 1,496.656 | 9 | 300 | 260,000 | 276,728.7011 | n/a | 0 | 190,284.14 | 165,798.04 |
| E-2605 | VAR | FIN | Working capital programme | FF | In progress | DIA | 2026-04-30 | 2026-09-30 | 165,000 | 840 | 0.0492 | 0 | 10 | 0 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 196.4286 | 0 | 4 | 9 | 7 | 704.9 | 175.1 | 0.12 | 901.012 | 9 | 152.8 | 165,000 | n/a | n/a | 0 | 132,168.75 | 115,500 |
| E-2606 | ULM | OPS | Sales and operations planning implementation | TM | In progress | IMP | 2026-05-31 | 2026-12-31 | 673,000 | 3,714 | 0.05 | 0.03 | 14 | 1 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 186.865 | 0 | 5 | 12 | 9 | 1,709.2 | 1,955.7 | 0 | 3,664.9 | 9 | 595.2 | 673,000 | n/a | 0.0257 | 0.0507 | 311,168.67 | 235,565.85 |
| E-2607 | STE | OPS | Procurement excellence diagnostic | FF | In progress | DIA | 2026-06-30 | 2026-11-30 | 180,000 | 910 | 0.0426 | 0 | 20 | 0 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 197.8022 | 0 | 6 | 11 | 9 | 440.7 | 469.3 | 0.12 | 966.316 | 9 | 445.6 | 180,000 | n/a | n/a | 0 | 87,171.43 | 54,000 |
| E-2608 | WIT | FIN | Post-merger integration, first acquisition | CAP | In progress | IMP | 2026-07-31 | 2027-02-28 | 430,000 | 2,300 | 0.07 | 0 | 10 | 1 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 182.931 | 0 | 7 | 14 | 11 | 561.3 | 1,738.7 | 0.12 | 2,508.644 | 9 | 855.2 | 430,000 | 458,908.7556 | n/a | 0 | 102,679.17 | 57,019.59 |
| E-2609 | SAU | DIG | S/4HANA readiness assessment | FF | In progress | DIA | 2026-07-31 | 2026-09-30 | 90,000 | 440 | 0.0099 | 0 | 8 | 0 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 204.5455 | 0 | 7 | 9 | 8 | 286.5 | 183.5 | 0.12 | 492.02 | 9 | 152.8 | 90,000 | n/a | n/a | 0 | 54,861.7 | 63,000 |
| E-2610 | NOR | OPS | Supplier resilience diagnostic | FF | In progress | DIA | 2026-08-31 | 2026-10-31 | 95,000 | 480 | 0.042 | 0 | 12 | 0 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 197.9167 | 0 | 8 | 10 | 9 | 138.3 | 341.7 | 0.12 | 521.004 | 9 | 300 | 95,000 | n/a | n/a | 0 | 27,371.88 | 28,500 |
| E-2611 | TEG | OPS | Production ramp-up programme | TM | Completed | IMP | 2026-01-31 | 2026-06-30 | 393,000 | 2,191 | 0.06 | 0.03 | 12 | 1 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 184.898 | 0 | 1 | 6 | 4 | 2,183.2 | 0 | 0 | 2,183.2 | 9 | 0 | 393,000 | n/a | 0.0263 | 0.0513 | 393,059.74 | 393,059.74 |
| E-2612 | EBE | OPS | Operations excellence programme, two plants | CAP | Contracted | IMP | 2026-09-30 | 2027-03-31 | 400,000 | 2,100 | 0.06 | 0 | 15 | 1 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 184.898 | 1 | 10 | 16 | 13 | 0 | 2,100 | 0.12 | 2,352 | 10 | 992 | 400,000 | 434,880.096 | n/a | 0 | 0 | 0 |
| E-2613 | TEG | FIN | Planning and reporting redesign | TM | Contracted | IMP | 2026-09-30 | 2027-02-28 | 373,000 | 2,077 | 0.06 | 0.03 | 10 | 1 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 184.898 | 1 | 10 | 15 | 13 | 0 | 2,077 | 0 | 2,077 | 10 | 844 | 373,000 | n/a | n/a | 0.055 | 0 | 0 |
| E-2614 | RIN | DIG | ERP selection and business case | FF | Contracted | DIA | 2026-10-31 | 2027-01-31 | 140,000 | 690 | 0.0179 | 0 | 8 | 0 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 202.8986 | 1 | 11 | 14 | 13 | 0 | 690 | 0.12 | 772.8 | 11 | 555.2 | 140,000 | n/a | n/a | 0 | 0 | 0 |
| E-2615 | ZOR | OPS | Transport procurement tender | FF | Contracted | DIA | 2026-10-31 | 2026-12-31 | 120,000 | 620 | 0.0632 | 0 | 10 | 0 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 193.5484 | 1 | 11 | 13 | 12 | 0 | 620 | 0.12 | 694.4 | 11 | 423.2 | 120,000 | n/a | n/a | 0 | 0 | 0 |
| E-2616 | WIT | FIN | Finance shared service centre design | TM | Contracted | IMP | 2026-11-30 | 2027-04-30 | 238,000 | 1,328 | 0.07 | 0.02 | 9 | 1 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 182.931 | 1 | 12 | 17 | 15 | 0 | 1,328 | 0 | 1,328 | 12 | 812 | 238,000 | n/a | n/a | 0.045 | 0 | 0 |
| E-2617 | EBE | DIG | Data migration and reporting for the S/4HANA go-live | TM | Contracted | IMP | 2026-09-30 | 2027-03-31 | 225,000 | 1,282 | 0.08 | 0.03 | 10 | 1 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 180.964 | 1 | 10 | 16 | 13 | 0 | 1,282 | 0 | 1,282 | 10 | 992 | 225,000 | n/a | n/a | 0.055 | 0 | 0 |
| P-01 | EBE | DIG | S/4HANA rollout wave 2 and hypercare | TM | Pipeline | PMO | 2027-04-30 | 2027-12-31 | 1,277,000 | 7,000 | 0.08 | 0.03 | 11 | 1 | 65% | 35% | 85% | 35% | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.06 | 0.27 | 0.4 | 0.24 | 204.4 | 188.048 | 1 | 17 | 25 | 21 | 0 | 2,450 | 0 | 2,450 | 17 | 1,279.0667 | 446,950 | n/a | n/a | 0.055 | 0 | 0 |
| P-02 | NOR | OPS | Footprint programme phase 3 | CAP | Pipeline | IMP | 2027-01-31 | 2027-09-30 | 640,000 | 3,600 | 0.08 | 0 | 16 | 1 | 50% | 20% | 65% | 20% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 180.964 | 1 | 14 | 22 | 18 | 0 | 720 | 0.12 | 806.4 | 14 | 1,256.8 | 128,000 | 145,929.3696 | n/a | 0 | 0 | 0 |
| P-03 | WIT | FIN | Add-on acquisition: due diligence support and 100-day plan | FF | Pipeline | DIA | 2026-12-31 | 2027-03-31 | 175,000 | 870 | 0.0264 | 0 | 9 | 0 | 60% | 40% | 75% | 40% | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 201.1494 | 1 | 13 | 16 | 15 | 0 | 348 | 0.12 | 389.76 | 13 | 549.6 | 70,000 | n/a | n/a | 0 | 0 | 0 |
| P-04 | STE | OPS | Procurement excellence rollout, three sites | TM | Pipeline | IMP | 2027-01-31 | 2027-07-31 | 435,000 | 2,400 | 0.05 | 0.03 | 20 | 1 | 55% | 35% | 70% | 35% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 186.865 | 1 | 14 | 20 | 17 | 0 | 840 | 0 | 840 | 14 | 964.8 | 152,250 | n/a | n/a | 0.055 | 0 | 0 |
| P-05 | TEG | DIG | S/4HANA selection | FF | Pipeline | DIA | 2027-02-28 | 2027-05-31 | 150,000 | 740 | 0.0189 | 0 | 8 | 0 | 40% | 20% | 55% | 20% | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 202.7027 | 1 | 15 | 18 | 17 | 0 | 148 | 0.12 | 165.76 | 15 | 555.2 | 30,000 | n/a | n/a | 0 | 0 | 0 |
| P-06 | MER | FIN | Cost reduction programme | FF | Pipeline | IMP | 2027-01-31 | 2027-06-30 | 270,000 | 1,500 | 0.0849 | 0 | 12 | 0 | 35% | 20% | 50% | 20% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 180 | 1 | 14 | 19 | 17 | 0 | 300 | 0.12 | 336 | 14 | 835.2 | 54,000 | n/a | n/a | 0 | 0 | 0 |
| P-07 | SOR | FIN | Carve-out execution and exit from transitional services | TM | Pipeline | IMP | 2026-12-31 | 2027-05-31 | 330,000 | 1,800 | 0.05 | 0.02 | 22 | 1 | 60% | 40% | 75% | 40% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 186.865 | 1 | 13 | 18 | 16 | 0 | 720 | 0 | 720 | 13 | 815.2 | 132,000 | n/a | n/a | 0.045 | 0 | 0 |
| P-08 | ULM | OPS | S&OP extension: network and capacity planning | TM | Pipeline | IMP | 2027-01-31 | 2027-06-30 | 326,000 | 1,800 | 0.05 | 0.03 | 14 | 1 | 70% | 45% | 80% | 45% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 186.865 | 1 | 14 | 19 | 17 | 0 | 810 | 0 | 810 | 14 | 835.2 | 146,700 | n/a | n/a | 0.055 | 0 | 0 |
| P-09 | VAR | FIN | Procurement and cost programme | FF | Pipeline | IMP | 2027-02-28 | 2027-07-31 | 260,000 | 1,350 | 0.0209 | 0 | 10 | 0 | 45% | 25% | 60% | 25% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 192.5926 | 1 | 15 | 20 | 18 | 0 | 337.5 | 0.12 | 378 | 15 | 832.8 | 65,000 | n/a | n/a | 0 | 0 | 0 |
| P-10 | ZOR | OPS | Network rollout: two new warehouses | CAP | Pipeline | IMP | 2027-03-31 | 2027-10-31 | 380,000 | 2,000 | 0.06 | 0 | 10 | 1 | 40% | 20% | 55% | 20% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 184.898 | 1 | 16 | 23 | 20 | 0 | 400 | 0.12 | 448 | 16 | 1,128.8 | 76,000 | 82,834.304 | n/a | 0 | 0 | 0 |
| Code | Client | Practice | Fee type | Status | Fee or cap (TM: estimate) | Budget hours | Hours to date | Estimate to complete | Hours at completion | Hours over / (under) budget | Over / (under) % | Standard value to date | Fee revenue to date | Realisation to date | Fee revenue at completion | Standard value at completion | Realisation at completion | Margin at standard cost to date | Margin % | Invoiced to date | Contract position at last actual | Flag |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| E-2501 | EBE | DIG | TM | In progress | 2,790,000 | 15,296 | 10,378.1 | 4,984 | 15,362.1 | 66.1 | 0.43% | 2,121,283.64 | 1,898,169.92 | 0.8948 | 2,787,378.9575 | 3,140,013.24 | 0.8877 | 862,484.207 | 45.44% | 1,792,589.08 | 112,612.96 | On budget |
| E-2502 | NOR | OPS | CAP | In progress | 560,000 | 3,040 | 3,271 | 369 | 3,684.28 | 644.28 | 21.19% | 643,405.7 | 503,230.77 | 0.7821 | 560,000 | 724,697.876 | 0.7727 | 178,241.0365 | 35.42% | 537,698.34 | -29,778.09 | Forecast above the cap |
| E-2503 | WIT | FIN | TM | Completed | 949,000 | 5,149 | 5,053.1 | 0 | 5,053.1 | -95.9 | -1.86% | 1,032,853.64 | 929,458.53 | 0.8999 | 929,458.53 | 1,032,853.64 | 0.8999 | 425,182.846 | 45.75% | 929,458.53 | 0 | Completed |
| E-2504 | RIN | OPS | FF | Completed | 290,000 | 1,480 | 1,560 | 0 | 1,560 | 80 | 5.41% | 322,296 | 290,000 | 0.8998 | 290,000 | 322,296 | 0.8998 | 112,468.1984 | 38.78% | 290,000 | 0 | Completed |
| E-2505 | ZOR | DIG | FF | Completed | 120,000 | 600 | 640 | 0 | 640 | 40 | 6.67% | 132,224 | 120,000 | 0.9076 | 120,000 | 132,224 | 0.9076 | 47,166.4404 | 39.31% | 120,000 | 0 | Completed |
| E-2506 | PEL | OPS | TM | Stopped | 252,000 | 1,499 | 1,399.7 | 0 | 1,399.7 | -99.3 | -6.62% | 275,320.99 | 219,163.31 | 0.796 | 219,163.31 | 275,320.99 | 0.796 | 80,096.3183 | 36.55% | 219,163.31 | 0 | Stopped |
| E-2601 | SAU | FIN | FF | Completed | 240,000 | 1,300 | 1,450 | 0 | 1,450 | 150 | 11.54% | 285,215 | 240,000 | 0.8415 | 240,000 | 285,215 | 0.8415 | 95,935.459 | 39.97% | 240,000 | 0 | Completed |
| E-2602 | SOR | FIN | TM | In progress | 523,000 | 2,854 | 2,189.7 | 685.7 | 2,875.4 | 21.4 | 0.75% | 430,713.99 | 401,464.96 | 0.9321 | 523,979.5438 | 565,591.18 | 0.9264 | 183,907.6321 | 45.81% | 349,902.64 | 58,660.06 | On budget |
| E-2603 | ZOR | OPS | FF | Completed | 210,000 | 1,070 | 1,040 | 0 | 1,040 | -30 | -2.8% | 214,864 | 210,000 | 0.9774 | 210,000 | 214,864 | 0.9774 | 91,645.4656 | 43.64% | 210,000 | 0 | Completed |
| E-2604 | VAR | DIG | CAP | In progress | 260,000 | 1,380 | 1,061.2 | 388.8 | 1,496.656 | 116.656 | 8.45% | 208,738.04 | 190,284.14 | 0.9116 | 260,000 | 294,392.2352 | 0.8832 | 84,848.767 | 44.59% | 165,798.04 | 25,832.76 | Forecast above the cap |
| E-2605 | VAR | FIN | FF | In progress | 165,000 | 840 | 704.9 | 175.1 | 901.012 | 61.012 | 7.26% | 145,632.34 | 132,168.75 | 0.9076 | 165,000 | 186,149.0792 | 0.8864 | 51,949.4122 | 39.31% | 115,500 | 16,668.75 | Forecast over budget |
| E-2606 | ULM | OPS | TM | In progress | 673,000 | 3,714 | 1,709.2 | 1,955.7 | 3,664.9 | -49.1 | -1.32% | 336,199.64 | 311,168.67 | 0.9255 | 658,077.6386 | 720,885.83 | 0.9129 | 141,351.3504 | 45.43% | 235,565.85 | 80,285.09 | On budget |
| E-2607 | STE | OPS | FF | In progress | 180,000 | 910 | 440.7 | 469.3 | 966.316 | 56.316 | 6.19% | 91,048.62 | 87,171.43 | 0.9574 | 180,000 | 199,640.8856 | 0.9016 | 37,018.696 | 42.47% | 54,000 | 33,171.43 | Forecast over budget |
| E-2608 | WIT | FIN | CAP | In progress | 430,000 | 2,300 | 561.3 | 1,738.7 | 2,508.644 | 208.644 | 9.07% | 110,407.71 | 102,679.17 | 0.93 | 430,000 | 493,450.2748 | 0.8714 | 46,911.2894 | 45.69% | 57,019.59 | 48,026.69 | Forecast above the cap |
| E-2609 | SAU | DIG | FF | In progress | 90,000 | 440 | 286.5 | 183.5 | 492.02 | 52.02 | 11.82% | 59,190.9 | 54,861.7 | 0.9269 | 90,000 | 101,651.332 | 0.8854 | 22,257.3018 | 40.57% | 63,000 | -8,138.3 | Forecast over budget |
| E-2610 | NOR | OPS | FF | In progress | 95,000 | 480 | 138.3 | 341.7 | 521.004 | 41.004 | 8.54% | 28,572.78 | 27,371.88 | 0.958 | 95,000 | 107,639.4264 | 0.8826 | 11,633.003 | 42.5% | 28,500 | -1,128.12 | Forecast over budget |
| E-2611 | TEG | OPS | TM | Completed | 393,000 | 2,191 | 2,183.2 | 0 | 2,183.2 | -7.8 | -0.36% | 429,435.44 | 393,059.74 | 0.9153 | 393,059.74 | 429,435.44 | 0.9153 | 176,148.2187 | 44.81% | 393,059.74 | 0 | Completed |
| E-2612 | EBE | OPS | CAP | Contracted | 400,000 | 2,100 | 0 | 2,100 | 2,352 | 252 | 12% | 0 | 0 | 0 | 400,000 | 462,638.4 | 0.8646 | 0 | 0% | 0 | 0 | Forecast above the cap |
| E-2613 | TEG | FIN | TM | Contracted | 373,000 | 2,077 | 0 | 2,077 | 2,077 | 0 | 0% | 0 | 0 | 0 | 362,911.323 | 408,545.9 | 0.8883 | 0 | 0% | 0 | 0 | On budget |
| E-2614 | RIN | DIG | FF | Contracted | 140,000 | 690 | 0 | 690 | 772.8 | 82.8 | 12% | 0 | 0 | 0 | 140,000 | 159,660.48 | 0.8769 | 0 | 0% | 0 | 0 | Forecast over budget |
| E-2615 | ZOR | OPS | FF | Contracted | 120,000 | 620 | 0 | 620 | 694.4 | 74.4 | 12% | 0 | 0 | 0 | 120,000 | 143,463.04 | 0.8365 | 0 | 0% | 0 | 0 | Forecast over budget |
| E-2616 | WIT | FIN | TM | Contracted | 238,000 | 1,328 | 0 | 1,328 | 1,328 | 0 | 0% | 0 | 0 | 0 | 232,000.4114 | 261,217.6 | 0.8881 | 0 | 0% | 0 | 0 | On budget |
| E-2617 | EBE | DIG | TM | Contracted | 225,000 | 1,282 | 0 | 1,282 | 1,282 | 0 | 0% | 0 | 0 | 0 | 219,236.0764 | 252,169.4 | 0.8694 | 0 | 0% | 0 | 0 | On budget |
| TOTAL | 9,716,000 | 52,640 | 34,066.9 | 19,388.5 | 54,304.532 | 1,664.532 | 3.16% | 6,867,402.43 | 6,110,252.97 | 0.8897 | 9,625,265.5307 | 10,914,015.2492 | 0.8819 | 2,649,245.6417 | 43.36% | 5,801,255.12 | 336,213.23 |
| Code | Client | Description | Practice | Value (EUR) | Win % Base | Win % Downside | Win % Upside | Win % selected | Weighted value | Start |
|---|---|---|---|---|---|---|---|---|---|---|
| P-01 | EBE | S/4HANA rollout wave 2 and hypercare | DIG | 1,277,000 | 65% | 35% | 85% | 35% | 446,950 | 2027-05-31 |
| P-02 | NOR | Footprint programme phase 3 | OPS | 640,000 | 50% | 20% | 65% | 20% | 128,000 | 2027-02-28 |
| P-03 | WIT | Add-on acquisition: due diligence support and 100-day plan | FIN | 175,000 | 60% | 40% | 75% | 40% | 70,000 | 2027-01-31 |
| P-04 | STE | Procurement excellence rollout, three sites | OPS | 435,000 | 55% | 35% | 70% | 35% | 152,250 | 2027-02-28 |
| P-05 | TEG | S/4HANA selection | DIG | 150,000 | 40% | 20% | 55% | 20% | 30,000 | 2027-03-31 |
| P-06 | MER | Cost reduction programme | FIN | 270,000 | 35% | 20% | 50% | 20% | 54,000 | 2027-02-28 |
| P-07 | SOR | Carve-out execution and exit from transitional services | FIN | 330,000 | 60% | 40% | 75% | 40% | 132,000 | 2027-01-31 |
| P-08 | ULM | S&OP extension: network and capacity planning | OPS | 326,000 | 70% | 45% | 80% | 45% | 146,700 | 2027-02-28 |
| P-09 | VAR | Procurement and cost programme | FIN | 260,000 | 45% | 25% | 60% | 25% | 65,000 | 2027-03-31 |
| P-10 | ZOR | Network rollout: two new warehouses | OPS | 380,000 | 40% | 20% | 55% | 20% | 76,000 | 2027-04-30 |
| NEW | Various | New work not yet identified, FY2027 fees (gap to target utilisation; value at 100% of the gap) | All | 4,245,373.1404 | 80% | 60% | 100% | 60% | 2,547,223.8842 | 2026-11-30 |
| TOTAL | 8,488,373.1404 | 3,848,123.8842 |
| Measure | Value |
|---|---|
| Proposals submitted | 31 |
| Value proposed (EUR) | 6,480,000 |
| Won (count) | 12 |
| Won (EUR) | 2,690,000 |
| Lost (count) | 14 |
| Lost (EUR) | 2,910,000 |
| Still open (count) | 5 |
| Win rate on decided proposals (count) | 0.4615 |
| Win rate on decided proposals (value) | 0.4804 |
| Average engagement won (EUR) | 224,166.6667 |
| Code | Client | Sector | Revenue FY2026 | Share FY2026 | Revenue FY2027 | Share FY2027 | Receivable at last actual | Debtor days at last actual |
|---|---|---|---|---|---|---|---|---|
| EBE | Eberstal Medizintechnik AG | Medical technology | 1,897,904.0723 | 0.2609 | 1,163,731.2867 | 0.2169 | 260,110.5345 | 48.8202 |
| NOR | Norlach Antriebstechnik GmbH | Automotive drive technology (Tier 1 supplier) | 527,263.82 | 0.0725 | 141,289.472 | 0.0263 | 192,167.81 | 68.1188 |
| WIT | Wittenfels Holding GmbH | Private equity owned industrial group | 953,645.3763 | 0.1311 | 376,877.3262 | 0.0702 | 57,147.8361 | 18.2913 |
| RIN | Rindelmann Maschinenbau GmbH | Special machinery | 279,279.9303 | 0.0384 | 65,561.9597 | 0.0122 | 0 | 0 |
| ZOR | Zorneck Logistik GmbH | Contract logistics | 363,425.104 | 0.05 | 116,909.296 | 0.0218 | 78,835.16 | 41.4614 |
| ULM | Ulmhardt Verpackungen GmbH | Packaging | 709,012.7386 | 0.0975 | 154,716.0143 | 0.0288 | 155,586.4372 | 47.2747 |
| SAU | Sauerbeck Lebensmittel GmbH | Food manufacturing | 330,000 | 0.0454 | 0 | 0 | 41,532.26 | 23.7844 |
| VAR | Varnholt Chemie GmbH | Specialty chemicals | 436,839.008 | 0.06 | 65,000 | 0.0121 | 111,880.4106 | 50.2556 |
| TEG | Teggwerk Elektronik GmbH | Electronics manufacturing | 620,440.6055 | 0.0853 | 212,863.3368 | 0.0397 | -0.0053 | -0 |
| PEL | Pelzhoff Kunststofftechnik GmbH | Automotive plastic parts; insolvency application Jul-26 | 202,397.13 | 0.0278 | 0 | 0 | 123,036.4612 | 152.0639 |
| STE | Stelzhof Industrie AG | Industrial components | 180,000 | 0.0247 | 165,637.437 | 0.0309 | 0 | 0 |
| SOR | Sornegg Präzision AG | Precision parts | 585,853.2938 | 0.0805 | 144,803.574 | 0.027 | 78,067.52 | 36.333 |
| MER | Merzbach Fenster GmbH | Windows and doors (prospect) | 0 | 0 | 54,000 | 0.0101 | 0 | 0 |
| NEW | New work not yet identified (new clients and extensions) | Fills the gap to target utilisation by grade (scenario share) | 188,619.5009 | 0.0259 | 2,703,617.4175 | 0.5039 | 0 | 0 |
| TOTAL | 7,274,680.5797 | 5,365,007.1201 | 1,098,364.4243 |
| Measure | Value |
|---|---|
| Largest client share of revenue, FY2026 | 0.2609 |
| Top five clients share of revenue, FY2026 | 0.6553 |
| Largest client share of revenue, FY2027 | 0.2169 |
| Top five clients share of revenue, FY2027 | 0.3865 |
Receivables & payables
Downside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Value |
|---|---|
| as at | 2026-08-31 |
| Counterparty (fictional) | Item / document | Group | Amount (EUR) | Due date | Days past due | Not yet due | 1 to 30 | 31 to 60 | 61 to 90 | Over 90 | Action / note |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Eberstal Medizintechnik AG | August invoices: programme office (July time) and expenses | Clients in Germany | 135,257.48 | 2026-09-17 | 0 | 135,257.48 | 0 | 0 | 0 | 0 | 45-day terms; invoices go through the client supplier portal. |
| Eberstal Medizintechnik AG | July invoices: programme office (June time) and expenses | Clients in Germany | 124,853.06 | 2026-08-16 | 15 | 0 | 124,853.06 | 0 | 0 | 0 | Approved in the portal on 28-Aug; payment run 4-Sep. |
| Norlach Antriebstechnik GmbH | August invoice: footprint programme (July time) | Clients in Germany | 76,867.12 | 2026-10-02 | 0 | 76,867.12 | 0 | 0 | 0 | 0 | 60-day terms via the supplier portal. |
| Norlach Antriebstechnik GmbH | July invoice: footprint programme (June time) | Clients in Germany | 67,258.73 | 2026-09-01 | 0 | 67,258.73 | 0 | 0 | 0 | 0 | 60-day terms. |
| Norlach Antriebstechnik GmbH | June invoice: footprint programme (May time) | Clients in Germany | 48,041.96 | 2026-08-01 | 30 | 0 | 48,041.96 | 0 | 0 | 0 | Overdue: held in the portal pending the phase 2 cap sign-off; chased weekly. |
| Wittenfels Holding GmbH | August invoice: post-merger integration (July time) | Clients in Germany | 57,147.83 | 2026-09-02 | 0 | 57,147.83 | 0 | 0 | 0 | 0 | 30-day terms; private equity owner pays on time. |
| Zorneck Logistik GmbH | Final milestone, warehouse network redesign | Clients in Germany | 78,835.16 | 2026-09-30 | 0 | 78,835.16 | 0 | 0 | 0 | 0 | Invoiced on acceptance of the final report. |
| Ulmhardt Verpackungen GmbH | August invoice (July time and expenses) | Clients in Germany | 85,572.55 | 2026-09-17 | 0 | 85,572.55 | 0 | 0 | 0 | 0 | 45-day terms. |
| Ulmhardt Verpackungen GmbH | July invoice (June time and expenses) | Clients in Germany | 70,013.9 | 2026-08-16 | 15 | 0 | 70,013.9 | 0 | 0 | 0 | Paid 3-Sep per the bank. |
| Sauerbeck Lebensmittel GmbH | Interim milestone, S/4HANA readiness assessment (invoiced 31-Aug) | Clients in Germany | 41,532.26 | 2026-09-30 | 0 | 41,532.26 | 0 | 0 | 0 | 0 | 30-day terms. |
| Varnholt Chemie GmbH | August invoice: data platform (July time) | Clients in Germany | 61,534.23 | 2026-09-17 | 0 | 61,534.23 | 0 | 0 | 0 | 0 | 45-day terms. |
| Varnholt Chemie GmbH | July invoices: data platform (June time) and the working capital interim milestone | Clients in Germany | 50,346.18 | 2026-08-16 | 15 | 0 | 50,346.18 | 0 | 0 | 0 | Payment promised for the September run. |
| Sornegg Präzision AG | August invoice (July time and travel) | Clients in Austria and Switzerland | 78,067.52 | 2026-09-02 | 0 | 78,067.52 | 0 | 0 | 0 | 0 | Switzerland: outside the scope of German VAT. |
| Pelzhoff Kunststofftechnik GmbH | Invoice for June time (issued 1-Jul), net of the VAT corrected | Insolvent client | 49,214.59 | 2026-08-15 | 16 | 0 | 49,214.59 | 0 | 0 | 0 | Insolvency application 20-Jul-26. Claim filed with the administrator. 95% provided; output VAT corrected in July (UStG s17). |
| Pelzhoff Kunststofftechnik GmbH | Invoice for May time (issued 1-Jun), net of the VAT corrected | Insolvent client | 43,062.76 | 2026-07-16 | 46 | 0 | 0 | 43,062.76 | 0 | 0 | As above. |
| Pelzhoff Kunststofftechnik GmbH | Invoice for April time (issued 1-May), balance, net of the VAT corrected | Insolvent client | 30,759.12 | 2026-06-15 | 77 | 0 | 0 | 0 | 30,759.12 | 0 | As above. |
| Value |
|---|
| TOTAL |
| 1,098,364.45 |
| 682,072.88 |
| 342,469.69 |
| 43,062.76 |
| 30,759.12 |
| 0 |
| label | values |
|---|---|
| Clients in Germany: aging vs ledger | [null, null, 897260.46, "Ledger balance", 897260.4431, "Difference", 0, null] |
| Clients in Austria and Switzerland: aging vs ledger | [null, null, 78067.52, "Ledger balance", 78067.52, "Difference", 0, null] |
| Insolvent client: aging vs ledger | [null, null, 123036.47, "Ledger balance", 123036.4612, "Difference", 0, null] |
| Measure | Value |
|---|---|
| as at | 2026-08-31 |
| Counterparty (fictional) | Item / document | Group | Amount (EUR) | Due date | Days past due | Not yet due | 1 to 30 | 31 to 60 | 61 to 90 | Over 90 | Action / note |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Freelance SAP programme manager (sole trader, Munich) | August hours, Eberstal programme office | Subcontractors | 5,733.76 | 2026-09-29 | 0 | 5,733.76 | 0 | 0 | 0 | 0 | Timesheets approved by the engagement manager; 30-day terms; status reviewed for false self-employment (SGB IV s7a). |
| Freelance data engineer (sole trader, Stuttgart) | August hours, Varnholt data platform | Subcontractors | 4,073.99 | 2026-09-25 | 0 | 4,073.99 | 0 | 0 | 0 | 0 | Timesheets approved by the engagement manager; 30-day terms; status reviewed for false self-employment (SGB IV s7a). |
| Interim network of senior consultants (GmbH) | August hours, two consultants | Subcontractors | 3,017.77 | 2026-09-30 | 0 | 3,017.77 | 0 | 0 | 0 | 0 | Timesheets approved by the engagement manager; 30-day terms; status reviewed for false self-employment (SGB IV s7a). |
| Other freelancers (4 invoices) | August hours | Subcontractors | 2,263.32 | 2026-09-20 | 0 | 2,263.32 | 0 | 0 | 0 | 0 | Timesheets approved by the engagement manager; 30-day terms; status reviewed for false self-employment (SGB IV s7a). |
| Corporate card statement (travel and hotels) | August statement | Travel and expenses | 11,351.52 | 2026-09-15 | 0 | 11,351.52 | 0 | 0 | 0 | 0 | Coded to engagements; rebillable share invoiced with the September invoices. |
| Employee expense claims | August claims, paid with the September payroll | Travel and expenses | 9,287.61 | 2026-09-15 | 0 | 9,287.61 | 0 | 0 | 0 | 0 | Coded to engagements; rebillable share invoiced with the September invoices. |
| Software and data subscriptions (11 vendors) | August renewals | Overheads | 7,945.29 | 2026-09-14 | 0 | 7,945.29 | 0 | 0 | 0 | 0 | |
| Tax adviser and payroll bureau | August fees | Overheads | 5,826.55 | 2026-09-14 | 0 | 5,826.55 | 0 | 0 | 0 | 0 | |
| Leasing company (company cars) | September instalments | Overheads | 4,767.17 | 2026-09-14 | 0 | 4,767.17 | 0 | 0 | 0 | 0 | |
| Sundry overhead suppliers (14 invoices) | Office, events and IT | Overheads | 7,945.29 | 2026-09-14 | 0 | 7,945.29 | 0 | 0 | 0 | 0 |
| Value |
|---|
| TOTAL |
| 62,212.27 |
| 62,212.27 |
| 0 |
| 0 |
| 0 |
| 0 |
| label | values |
|---|---|
| Subcontractors: aging vs schedule | [null, null, 15088.84, "Ledger balance", 15088.8416, "Difference", 0, null] |
| Travel and expenses: aging vs schedule | [null, null, 20639.13, "Ledger balance", 20639.1345, "Difference", 0, null] |
| Overheads: aging vs schedule | [null, null, 26484.3, "Ledger balance", 26484.3, "Difference", 0, null] |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Clients in Germany (excl. Pelzhoff) | RECEIVABLES BY GROUP (incl. VAT) | Clients | 712,895.5215 | 670,346.0815 | 665,780.1664 | 815,125.1939 | 734,715.0005 | 827,102.1112 | 915,707.4454 | 897,260.4431 | 1,094,172.8505 | 967,498.1221 | 1,136,448.1516 | 1,298,035.2057 | 1,441,301.1367 | 1,287,659.905 | 1,114,331.5403 | 1,146,435.7823 | 983,285.6658 | 732,651.1981 | 756,770.8313 | 820,393.9759 | 754,725.7698 | 766,348.7079 | 767,378.9105 | 737,955.4491 | 1,298,035.2057 | 737,955.4491 |
| Clients in Austria and Switzerland (no German VAT) | RECEIVABLES BY GROUP (incl. VAT) | Clients | 0 | 0 | 59,471.79 | 68,936.55 | 64,551.02 | 105,075.76 | 65,658.62 | 78,067.52 | 168,993.2 | 135,414.2884 | 156,557.8546 | 60,757.8627 | 0 | 22,736.5769 | 57,477.2217 | 72,516.7769 | 76,429.05 | 65,251.1268 | 73,075.6731 | 52,096.0196 | 34,954.1689 | 11,124.9025 | 0 | 0 | 60,757.8627 | 0 |
| Pelzhoff (insolvent; net of the VAT corrected) | RECEIVABLES BY GROUP (incl. VAT) | Clients | 36,076.8065 | 59,097.3223 | 61,023.2319 | 63,137.1899 | 71,975.2379 | 105,634.2808 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 |
| TRADE RECEIVABLES, GROSS | RECEIVABLES BY GROUP (incl. VAT) | 748,972.328 | 729,443.4038 | 786,275.1883 | 947,198.9338 | 871,241.2584 | 1,037,812.152 | 1,104,402.5266 | 1,098,364.4243 | 1,386,202.5117 | 1,225,948.8717 | 1,416,042.4674 | 1,481,829.5296 | 1,564,337.5979 | 1,433,432.9431 | 1,294,845.2233 | 1,341,989.0204 | 1,182,751.1771 | 920,938.7861 | 952,882.9656 | 995,526.4566 | 912,716.3999 | 900,510.0715 | 890,415.3717 | 860,991.9103 | 1,481,829.5296 | 860,991.9103 | |
| Pelzhoff: specific provision charged | PROVISIONS (IFRS 9) | A: ledger; F: none | 0 | 0 | 0 | 0 | 0 | 0 | 116,884.65 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 116,884.65 | 0 |
| Pelzhoff: specific provision held | PROVISIONS (IFRS 9) | opening + charge | 0 | 0 | 0 | 0 | 0 | 0 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 |
| General expected credit loss rate | PROVISIONS (IFRS 9) | A: policy; F: scenario | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 2% | 2% | 2% | 2% | 2% | 2% | 2% | 2% | 2% | 2% | 2% | 2% | 2% | 2% | 2% | 2% | 1% | 2% |
| Receivables under the general provision | PROVISIONS (IFRS 9) | gross less Pelzhoff from its application | 748,972.328 | 729,443.4038 | 786,275.1883 | 947,198.9338 | 871,241.2584 | 1,037,812.152 | 981,366.0654 | 975,327.9631 | 1,263,166.0505 | 1,102,912.4105 | 1,293,006.0062 | 1,358,793.0684 | 1,441,301.1367 | 1,310,396.4819 | 1,171,808.7621 | 1,218,952.5592 | 1,059,714.7159 | 797,902.3249 | 829,846.5044 | 872,489.9954 | 789,679.9387 | 777,473.6103 | 767,378.9105 | 737,955.4491 | 1,358,793.0684 | 737,955.4491 |
| General provision held | PROVISIONS (IFRS 9) | base x rate | 3,744.8616 | 3,647.217 | 3,931.3759 | 4,735.9947 | 4,356.2063 | 5,189.0608 | 4,906.8303 | 4,876.6398 | 25,263.321 | 22,058.2482 | 25,860.1201 | 27,175.8614 | 28,826.0227 | 26,207.9296 | 23,436.1752 | 24,379.0512 | 21,194.2943 | 15,958.0465 | 16,596.9301 | 17,449.7999 | 15,793.5988 | 15,549.4722 | 15,347.5782 | 14,759.109 | 27,175.8614 | 14,759.109 |
| General provision charge / (release) | PROVISIONS (IFRS 9) | movement | -1,042.9984 | -97.6446 | 284.1589 | 804.6187 | -379.7884 | 832.8545 | -282.2304 | -30.1905 | 20,386.6812 | -3,205.0728 | 3,801.8719 | 1,315.7412 | 1,650.1614 | -2,618.0931 | -2,771.7544 | 942.8759 | -3,184.7569 | -5,236.2478 | 638.8836 | 852.8698 | -1,656.2011 | -244.1266 | -201.894 | -588.4692 | 22,388.0014 | -12,416.7524 |
| BAD DEBTS AND CREDIT LOSSES (P&L) | PROVISIONS (IFRS 9) | -1,042.9984 | -97.6446 | 284.1589 | 804.6187 | -379.7884 | 832.8545 | 116,602.4196 | -30.1905 | 20,386.6812 | -3,205.0728 | 3,801.8719 | 1,315.7412 | 1,650.1614 | -2,618.0931 | -2,771.7544 | 942.8759 | -3,184.7569 | -5,236.2478 | 638.8836 | 852.8698 | -1,656.2011 | -244.1266 | -201.894 | -588.4692 | 139,272.6514 | -12,416.7524 | |
| TRADE RECEIVABLES, NET (to balance sheet) | PROVISIONS (IFRS 9) | 745,227.4664 | 725,796.1868 | 782,343.8124 | 942,462.9391 | 866,885.0521 | 1,032,623.0912 | 982,611.0463 | 976,603.1345 | 1,244,054.5407 | 1,087,005.9735 | 1,273,297.6973 | 1,337,769.0182 | 1,418,626.9252 | 1,290,340.3634 | 1,154,524.398 | 1,200,725.3192 | 1,044,672.2328 | 788,096.0896 | 819,401.3855 | 861,192.0067 | 780,038.1512 | 768,075.9493 | 758,183.1435 | 729,348.1513 | 1,337,769.0182 | 729,348.1513 | |
| Invoiced incl. VAT | INVOICED, COLLECTED AND DAYS | Clients | 527,612.918 | 586,360.3858 | 614,792.8045 | 784,999.8755 | 628,833.6246 | 808,468.5436 | 829,091.7946 | 733,153.3777 | 623,532.1877 | 529,212.6077 | 800,106.651 | 723,254.9798 | 862,565.5954 | 657,678.5024 | 694,872.086 | 685,427.8796 | 515,809.3728 | 423,622.669 | 512,620.1493 | 495,844.3288 | 406,803.6336 | 475,687.8633 | 413,908.1819 | 433,111.8268 | 8,189,419.7505 | 6,577,952.0889 |
| Collected | INVOICED, COLLECTED AND DAYS | Clients | 736,213.53 | 605,889.31 | 557,961.02 | 624,076.13 | 704,791.3 | 641,897.65 | 739,124.49 | 739,191.48 | 335,694.1004 | 689,466.2476 | 610,013.0553 | 657,467.9176 | 780,057.5271 | 788,583.1572 | 833,459.8058 | 638,284.0825 | 675,047.2161 | 685,435.0599 | 480,675.9699 | 453,200.8377 | 489,613.6904 | 487,894.1917 | 424,002.8818 | 462,535.2882 | 7,641,786.2309 | 7,198,789.7082 |
| Debtor days (gross receivables / invoicing of the last three months x days) | INVOICED, COLLECTED AND DAYS | 44.006 | 38.6339 | 40.9337 | 42.4442 | 39.5116 | 42.4969 | 44.8311 | 42.6241 | 58.3457 | 59.8056 | 65.9855 | 66.4182 | 60.32 | 57.5035 | 52.6095 | 58.6056 | 57.3876 | 51.577 | 60.3733 | 63.9545 | 59.3314 | 60.1065 | 62.5022 | 59.8857 | 66.4182 | 59.8857 | |
| Debtor days excluding Pelzhoff | INVOICED, COLLECTED AND DAYS | 41.8863 | 35.5039 | 37.7568 | 39.615 | 36.2474 | 38.1713 | 39.8367 | 37.8494 | 53.167 | 53.8035 | 60.2522 | 60.9035 | 55.5758 | 52.5677 | 47.6105 | 53.2325 | 51.4178 | 44.6864 | 52.5779 | 56.0504 | 51.3334 | 51.8942 | 53.8657 | 51.328 | 60.9035 | 51.328 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Invoices received (incl. VAT) | SUBCONTRACTORS | 8,042.528 | 10,062.8643 | 3,019.3193 | 18,720.2556 | 42,853.74 | 56,569.0804 | 23,074.4055 | 15,309.9986 | 25,647.1329 | 6,505.207 | 6,034.5157 | 6,846.2706 | 12,656.9973 | 19,103.2321 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 222,685.3177 | 31,760.2294 | |
| Opening balance | SUBCONTRACTORS | 31,500 | 8,684.888 | 10,135.7623 | 3,031.2216 | 19,826.3571 | 44,771.4971 | 52,865.0275 | 23,775.2929 | 15,088.8416 | 25,647.1329 | 6,505.207 | 6,034.5157 | 6,846.2706 | 12,656.9973 | 19,103.2321 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
| Paid | SUBCONTRACTORS | A: bank; F: opening + invoices - closing at days payable | 30,857.64 | 8,611.99 | 10,123.86 | 1,925.12 | 17,908.6 | 48,475.55 | 52,164.14 | 23,996.45 | 15,088.8416 | 25,647.1329 | 6,505.207 | 6,034.5157 | 6,846.2706 | 12,656.9973 | 19,103.2321 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 247,339.0472 | 38,606.5 |
| CLOSING BALANCE | SUBCONTRACTORS | 8,684.888 | 10,135.7623 | 3,031.2216 | 19,826.3571 | 44,771.4971 | 52,865.0275 | 23,775.2929 | 15,088.8416 | 25,647.1329 | 6,505.207 | 6,034.5157 | 6,846.2706 | 12,656.9973 | 19,103.2321 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,846.2706 | 0 | |
| Invoices received (incl. VAT) | TRAVEL CARD STATEMENTS AND EXPENSE CLAIMS | 30,736.8882 | 39,042.0233 | 46,168.5305 | 38,099.6747 | 40,943.1795 | 57,937.8927 | 48,874.9351 | 38,548.3405 | 48,539.6086 | 47,759.7398 | 45,570.9786 | 44,775.3538 | 38,832.2887 | 43,466.9522 | 43,498.8334 | 35,436.5606 | 24,675.8621 | 32,610.6309 | 29,119.9488 | 24,020.3548 | 25,914.8597 | 23,482.2684 | 23,445.0739 | 24,997.8475 | 526,997.1452 | 369,501.4809 | |
| Opening balance | TRAVEL CARD STATEMENTS AND EXPENSE CLAIMS | 12,400 | 15,579.9582 | 19,244.3515 | 24,125.202 | 19,285.1067 | 19,822.8362 | 30,654.4589 | 23,581.694 | 20,639.1345 | 24,269.8043 | 23,879.8699 | 22,785.4893 | 22,387.6769 | 19,416.1443 | 21,733.4761 | 21,749.4167 | 17,718.2803 | 12,337.931 | 16,305.3154 | 14,559.9744 | 12,010.1774 | 12,957.4299 | 11,741.1342 | 11,722.537 | |||
| Paid | TRAVEL CARD STATEMENTS AND EXPENSE CLAIMS | A: bank; F: opening + invoices - closing at days payable | 27,556.93 | 35,377.63 | 41,287.68 | 42,939.77 | 40,405.45 | 47,106.27 | 55,947.7 | 41,490.9 | 44,908.9388 | 48,149.6742 | 46,665.3592 | 45,173.1662 | 41,803.8212 | 41,149.6204 | 43,482.8928 | 39,467.697 | 30,056.2114 | 28,643.2465 | 30,865.2898 | 26,570.1518 | 24,967.6072 | 24,698.564 | 23,463.6711 | 24,221.4607 | 517,009.4683 | 379,390.234 |
| CLOSING BALANCE | TRAVEL CARD STATEMENTS AND EXPENSE CLAIMS | 15,579.9582 | 19,244.3515 | 24,125.202 | 19,285.1067 | 19,822.8362 | 30,654.4589 | 23,581.694 | 20,639.1345 | 24,269.8043 | 23,879.8699 | 22,785.4893 | 22,387.6769 | 19,416.1443 | 21,733.4761 | 21,749.4167 | 17,718.2803 | 12,337.931 | 16,305.3154 | 14,559.9744 | 12,010.1774 | 12,957.4299 | 11,741.1342 | 11,722.537 | 12,498.9238 | 22,387.6769 | 12,498.9238 | |
| Invoices received (incl. VAT) | OVERHEAD SUPPLIERS (excl. rent) | 55,457.035 | 86,887.287 | 66,832.017 | 59,439.999 | 66,104.867 | 59,285.533 | 77,814.971 | 53,473.381 | 62,489.6 | 78,269 | 56,539.6 | 56,539.6 | 58,235.788 | 58,235.788 | 58,235.788 | 58,235.788 | 58,235.788 | 58,235.788 | 58,235.788 | 58,235.788 | 58,235.788 | 58,235.788 | 58,235.788 | 58,235.788 | 779,132.89 | 698,829.456 | |
| Opening balance | OVERHEAD SUPPLIERS (excl. rent) | 41,800 | 25,783.655 | 42,058.722 | 33,919.299 | 30,144.028 | 33,914.775 | 29,600.318 | 39,168.739 | 26,484.3 | 31,244.8 | 39,134.5 | 28,269.8 | 28,269.8 | 29,117.894 | 29,117.894 | 29,117.894 | 29,117.894 | 29,117.894 | 29,117.894 | 29,117.894 | 29,117.894 | 29,117.894 | 29,117.894 | 29,117.894 | |||
| Paid | OVERHEAD SUPPLIERS (excl. rent) | A: bank; F: opening + invoices - closing at days payable | 71,473.38 | 70,612.22 | 74,971.44 | 63,215.27 | 62,334.12 | 63,599.99 | 68,246.55 | 66,157.82 | 57,729.1 | 70,379.3 | 67,404.3 | 56,539.6 | 57,387.694 | 58,235.788 | 58,235.788 | 58,235.788 | 58,235.788 | 58,235.788 | 58,235.788 | 58,235.788 | 58,235.788 | 58,235.788 | 58,235.788 | 58,235.788 | 792,663.09 | 697,981.362 |
| CLOSING BALANCE | OVERHEAD SUPPLIERS (excl. rent) | 25,783.655 | 42,058.722 | 33,919.299 | 30,144.028 | 33,914.775 | 29,600.318 | 39,168.739 | 26,484.3 | 31,244.8 | 39,134.5 | 28,269.8 | 28,269.8 | 29,117.894 | 29,117.894 | 29,117.894 | 29,117.894 | 29,117.894 | 29,117.894 | 29,117.894 | 29,117.894 | 29,117.894 | 29,117.894 | 29,117.894 | 29,117.894 | 28,269.8 | 29,117.894 | |
| TRADE PAYABLES (to balance sheet) | TOTALS | 50,048.5012 | 71,438.8358 | 61,075.7226 | 69,255.4918 | 98,509.1083 | 113,119.8044 | 86,525.7259 | 62,212.2761 | 81,161.7372 | 69,519.5769 | 57,089.805 | 57,503.7474 | 61,191.0356 | 69,954.6022 | 50,867.3107 | 46,836.1743 | 41,455.825 | 45,423.2094 | 43,677.8684 | 41,128.0714 | 42,075.3239 | 40,859.0282 | 40,840.431 | 41,616.8178 | 57,503.7474 | 41,616.8178 |
13-week cash forecast
Downside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | 2026-09-18 | 2026-09-25 | 2026-10-02 | 2026-10-09 | 2026-10-16 | 2026-10-23 | 2026-10-30 | 2026-11-06 | 2026-11-13 | 2026-11-20 | 2026-11-27 | 2026-12-04 | 2026-12-11 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Client receipts (EUR invoices; German clients incl. 19% VAT) | 31,598.037 | 31,598.037 | 67,051.7198 | 155,685.9269 | 155,685.9269 | 155,685.9269 | 155,685.9269 | 144,243.4578 | 142,336.3796 | 142,336.3796 | 142,336.3796 | 145,835.8756 | 148,460.4975 |
| TOTAL RECEIPTS | 31,598.037 | 31,598.037 | 67,051.7198 | 155,685.9269 | 155,685.9269 | 155,685.9269 | 155,685.9269 | 144,243.4578 | 142,336.3796 | 142,336.3796 | 142,336.3796 | 145,835.8756 | 148,460.4975 |
| Net salaries (last banking day) | 0 | 0 | -188,768.1767 | 0 | 0 | 0 | -191,840.7485 | 0 | 0 | 0 | 0 | -191,062.4065 | 0 |
| Net bonus (March payroll only) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Social security, employer and employee (third-last banking day) | 0 | 0 | -106,392.4895 | 0 | 0 | 0 | -108,623.5444 | 0 | 0 | 0 | -108,091.3371 | 0 | 0 |
| Wage tax withheld (10th) | 0 | 0 | 0 | 0 | -94,508.0133 | 0 | 0 | 0 | -95,897.9831 | 0 | 0 | 0 | -95,547.9694 |
| Severance on separations (month end) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Subcontractors (30 days) | -3,520.5732 | -3,520.5732 | -4,169.3489 | -5,791.2881 | -5,791.2881 | -5,791.2881 | -5,791.2881 | -2,128.3683 | -1,517.8816 | -1,517.8816 | -1,517.8816 | -1,429.1679 | -1,362.6326 |
| Travel card statements and expense claims | -9,785.9774 | -9,785.9774 | -10,096.4145 | -10,872.5071 | -10,872.5071 | -10,872.5071 | -10,872.5071 | -10,886.2871 | -10,888.5838 | -10,888.5838 | -10,888.5838 | -10,495.3316 | -10,200.3924 |
| Rent (in advance, first working day) | 0 | 0 | -28,560 | 0 | 0 | 0 | 0 | -28,560 | 0 | 0 | 0 | -28,560 | 0 |
| Overhead suppliers | -13,214.9316 | -13,214.9316 | -13,979.8368 | -15,892.1 | -15,892.1 | -15,892.1 | -15,892.1 | -15,751.16 | -15,727.67 | -15,727.67 | -15,727.67 | -14,035.8623 | -12,767.0065 |
| VAT return, month two months earlier (10th) | 0 | 0 | 0 | 0 | -88,417.2276 | 0 | 0 | 0 | -57,584.3229 | 0 | 0 | 0 | -52,859.2301 |
| Corporate income tax prepayment (10-Dec) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -41,575 |
| Trade tax prepayment (15-Nov) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -45,025 | 0 | 0 | 0 |
| Bank loan instalment and interest (month end) | 0 | 0 | -4,633.6585 | 0 | 0 | 0 | 0 | -4,619.074 | 0 | 0 | 0 | -4,604.4895 | 0 |
| Capex incl. VAT | -2,054.6842 | -2,054.6842 | -1,851.5025 | -1,343.5484 | -1,343.5484 | -1,343.5484 | -1,343.5484 | -810.7355 | -721.9333 | -721.9333 | -721.9333 | -708.6258 | -698.6452 |
| Dividends incl. withholding tax | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| TOTAL PAYMENTS | -28,576.1665 | -28,576.1665 | -358,451.4275 | -33,899.4435 | -216,824.6844 | -33,899.4435 | -334,363.7364 | -62,755.6249 | -182,338.3748 | -73,881.0688 | -136,947.4059 | -250,895.8835 | -215,010.876 |
| NET CASH FLOW FOR THE WEEK | 3,021.8705 | 3,021.8705 | -291,399.7077 | 121,786.4833 | -61,138.7575 | 121,786.4833 | -178,677.8095 | 81,487.8329 | -40,001.9952 | 68,455.3108 | 5,388.9737 | -105,060.0079 | -66,550.3785 |
| Opening cash | 673,446.4993 | 676,468.3699 | 679,490.2404 | 388,090.5326 | 509,877.016 | 448,738.2585 | 570,524.7418 | 391,846.9323 | 473,334.7652 | 433,332.77 | 501,788.0808 | 507,177.0545 | 402,117.0466 |
| CLOSING CASH | 676,468.3699 | 679,490.2404 | 388,090.5326 | 509,877.016 | 448,738.2585 | 570,524.7418 | 391,846.9323 | 473,334.7652 | 433,332.77 | 501,788.0808 | 507,177.0545 | 402,117.0466 | 335,566.6681 |
| Minimum cash buffer (board policy) | 600,000 | 600,000 | 600,000 | 600,000 | 600,000 | 600,000 | 600,000 | 600,000 | 600,000 | 600,000 | 600,000 | 600,000 | 600,000 |
| HEADROOM / (SHORTFALL) VS BUFFER | 76,468.3699 | 79,490.2404 | -211,909.4674 | -90,122.984 | -151,261.7415 | -29,475.2582 | -208,153.0677 | -126,665.2348 | -166,667.23 | -98,211.9192 | -92,822.9455 | -197,882.9534 | -264,433.3319 |
| Status | OK | OK | BELOW BUFFER | BELOW BUFFER | BELOW BUFFER | BELOW BUFFER | BELOW BUFFER | BELOW BUFFER | BELOW BUFFER | BELOW BUFFER | BELOW BUFFER | BELOW BUFFER | BELOW BUFFER |
| Measure | Value |
|---|---|
| low | 335,566.6681 |
| lowwk | 2026-12-11 |
| short | -264,433.3319 |
| fac | 750,000 |
| fachead | 485,566.6681 |
| taxwk | 894,522.1174 |
| Measure | Value |
|---|---|
| rec close | 335,566.6681 |
| rec dec | 50,220.5009 |
| rec implied | 385,787.169 |
| rec bs | 385,787.169 |
| rec diff | 0 |
Schedules & controls
Downside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Value |
|---|---|
| overall status | OK |
| check | proves | value | tolerance | status |
|---|---|---|---|---|
| Balance sheet balances in every month | Total assets less liabilities and equity, all 24 months | 0 | 0.5 | OK |
| Cash flow: indirect method equals direct method every month | P&L and balance sheet movements equal the sum of the schedule cash lines | 0 | 0.5 | OK |
| Closing cash on the cash flow equals balance sheet cash | Link integrity | 0 | 0.5 | OK |
| Retained earnings roll: closing = opening + profit - dividends | Equity roll-forward to Dec-27 | 0 | 0.5 | OK |
| EBITDA on the cash flow equals the P&L | Add-backs complete | 0 | 0.5 | OK |
| Opening balance sheet at 31-Dec-25 balances | FY2025 closing balances on Inputs_Actuals and the registers | 0 | 0.5 | OK |
| Fixed-fee and capped revenue in actual months equals the contract method | Ledger revenue agrees with % complete (and the cap), every engagement, every actual month | 0 | 0.5 | OK |
| Hours by practice and grade equal hours booked to engagements, every month | Timesheets by grade and by engagement agree; forecast demand by grade keeps every hour | 0 | 0.5 | OK |
| Staffing mixes sum to 100% for every profile | No hours lost in the grade split | 0 | 0 | OK |
| Milestone shares sum to 100% | Every fixed fee is fully invoiced | 0 | 0 | OK |
| Percentage complete stays between 0% and 100% | No over-recognition | 0 | 0.0001 | OK |
| Fixed fees completing within the horizon are fully invoiced by completion | Milestone invoicing reaches the fee | 0 | 0.5 | OK |
| Capped engagements are never invoiced above the cap | Fees invoiced to date never exceed the cap | 0 | 0.5 | OK |
| Client fee revenue equals the P&L, every month | Client blocks and engagement totals agree | 0 | 0.5 | OK |
| Practice revenue equals the P&L, every month | 0 | 0.5 | OK | |
| Practice contributions equal P&L gross profit, every month | 0 | 0.5 | OK | |
| Allocated practice profits equal EBITDA, every month | Central costs fully allocated | 0 | 0.5 | OK |
| Time to cash: standard value less discounts and write-downs equals fee revenue | The realisation waterfall is complete | 0 | 0.5 | OK |
| VAT balance equals the last two months net less the special prepayment held | The one-month extension and the special prepayment are applied correctly | 0 | 0.5 | OK |
| FY2026 tax charge equals the statutory rates on the annual taxable profit | Year-to-date method is exact for the full year | 0 | 0.5 | OK |
| FY2027 tax charge equals the statutory rates on the annual taxable profit | 0 | 0.5 | OK | |
| AR aging: clients in germany tie to the ledger | Item listing agrees with the balance at the last actual month | 0 | 0.5 | OK |
| AR aging: clients in austria and switzerland tie to the ledger | Item listing agrees with the balance at the last actual month | 0 | 0.5 | OK |
| AR aging: insolvent client tie to the ledger | Item listing agrees with the balance at the last actual month | 0 | 0.5 | OK |
| AP aging: subcontractors tie to the Payables schedule | 0 | 0.5 | OK | |
| AP aging: travel and expenses tie to the Payables schedule | 0 | 0.5 | OK | |
| AP aging: overheads tie to the Payables schedule | 0 | 0.5 | OK | |
| 13-week cash forecast reconciles to the monthly balance sheet at 31-Dec-26 | Weekly phasing distributes exactly the monthly cash lines | 0 | 0.5 | OK |
| Scenario snapshots are current for the selected scenario | Live column equals the stored snapshot | 0 | 0.5 | OK |
| Budget vs actual revenue bridge reconciles to the P&L variance | Hours plus rate effects equal the revenue variance | 0 | 0.5 | OK |
| EBITDA walk from budget to actual reconciles | Variances explain the full EBITDA gap | 0 | 0.5 | OK |
| Trade receivables never negative | 725,796.1868 | 0 | OK | |
| Trade payables never negative | 40,840.431 | 0 | OK | |
| Subcontractor hours never negative (every practice and grade, every month) | 0 | 0.01 | OK | |
| Headcount never negative | 0.9607 | 0 | OK | |
| Credit loss provisions never negative | 0 | 0 | OK | |
| Fixed asset net book value never negative | 227,319.7778 | 0 | OK | |
| Bank loan never negative | 66,659 | 0 | OK | |
| Timeline: months flagged actual equal the last actual month number | 0 | 0.5 | OK |
| item | note | value |
|---|---|---|
| Lowest month-end cash in the forecast (selected scenario) | Below the buffer means a facility draw or action | 252,875.0921 |
| Lowest 13-week closing cash | 335,566.6681 | |
| Lowest forecast utilisation of own fee earners | Below 65% signals idle capacity | 0.4643 |
| Largest client share of FY2027 revenue | Above 15% is a concentration risk | 0.2169 |
| Lock-up days at the last actual month | Above 70 days ties up cash | 62.0692 |
| Pelzhoff claim at the last actual month, net of provision (EUR) | Recovery depends on the insolvency distribution | 6,151.8112 |
| type | label | unit | value | note | base | downside | upside | selected | ytd actual reference |
|---|---|---|---|---|---|---|---|---|---|
| scalar | Company name | Selmberg Consulting GmbH (fictional demonstration company) | All figures fictional. German limited company (GmbH) in Munich, financial year = calendar year, reporting currency EUR; every client is invoiced in EUR. | ||||||
| scalar | Reporting currency | EUR | |||||||
| scalar | Model start month (month end) | date | 2026-01-31 | 24 monthly columns from this month | |||||
| scalar | Last actual month (month end) | date | 2026-08-31 | Months up to and including this date are actual (fictional ledger); later months are forecast | |||||
| scalar | Last actual month number | calc | 8 | ||||||
| scalar | Scenario selector (1 = Base, 2 = Downside, 3 = Upside) | input | 2 | Change this cell and every forecast month moves. Base = management case; Downside = worst case; Upside = best case. | |||||
| scalar | Scenario name | calc | Downside | ||||||
| scalar | Minimum cash buffer (board policy) | EUR | 600,000 | About one month of payroll, social security and wage tax; used by the 13-week cash forecast and the CFO report | |||||
| scalar | Undrawn overdraft facility available | EUR | 750,000 | Committed current account overdraft (Kontokorrent), undrawn; first lever if the buffer is breached | |||||
| scalar | Aged receivables and payables: as-at date | calc | 2026-08-31 | ||||||
| scalar | VAT: standard rate | rate | 0.19 | BMF: Regelsteuersatz 19% (UStG s12(1)). Charged to German clients only. | |||||
| scalar | Permanent one-month filing extension (Dauerfristverlaengerung) in use (1 = yes) | flag | 1 | UStG s18 and UStDV s46 to s48: each monthly return and payment moves to the 10th of the second month; a special prepayment of 1/11 of the prior-year prepayments is paid by 10-Feb and credited against the December return (service.berlin.de; BMF VAT manual). | |||||
| scalar | Special prepayment paid 10-Feb-25 (credited against the Dec-25 return, paid 10-Feb-26) | EUR | 82,000 | 1/11 of the FY2024 prepayments (fictional ledger) | |||||
| scalar | Special prepayment paid 10-Feb-26 (credited against the Dec-26 return) | EUR | 88,000 | 1/11 of the FY2025 prepayments (fictional ledger). The Feb-27 payment is calculated from the FY2026 returns. | |||||
| scalar | Subcontractors: share invoicing with German VAT | share | 0.85 | The rest are small businesses that charge no VAT (UStG s19) | |||||
| scalar | Travel: recoverable input VAT as a share of net travel cost | share | 0.09 | Company average: hotels and long-distance rail at 7%, flights and car costs at 19%, foreign costs without German VAT | |||||
| scalar | IT and software: share bought from foreign vendors (reverse charge, UStG s13b) | share | 0.6 | Self-assessed output and input VAT net to zero | |||||
| scalar | Corporate income tax rate | rate | 0.15 | KStG s23(1): 15% to FY2027; cut by one point a year from 2028 to 10% in 2032 (BMF monthly report Aug-25, investment programme law) | |||||
| scalar | Solidarity surcharge on corporate income tax | rate | 0.055 | BMF: 5.5% since 1998; upheld by the Federal Constitutional Court on 26-Mar-25 (2 BvR 1505/20) | |||||
| scalar | Trade tax: base rate (Steuermesszahl) | rate | 0.035 | GewStG s11(2). No allowance for a GmbH. | |||||
| scalar | Trade tax: municipal multiplier (Hebesatz), Landeshauptstadt Muenchen | multiplier | 4.9 | City of Munich: 490% | |||||
| scalar | Corporate income tax incl. solidarity surcharge | calc | 0.1583 | 15% x 1.055 | |||||
| scalar | Trade tax rate on taxable trade income | calc | 0.1715 | 3.5% x 490% | |||||
| scalar | Trade tax add-back: allowance on financing components | EUR a year | 200,000 | GewStG s8 no. 1: a quarter of interest, 50% of property rent and 20% of movable leases above EUR 200,000 is added back | |||||
| scalar | Client entertainment: share not deductible for income tax | share | 0.3 | EStG s4(5) no. 2: 70% deductible; input VAT recoverable in full | |||||
| scalar | Withholding tax on dividends (25% plus 5.5% solidarity surcharge) | rate | 0.2637 | EStG s43a; for GmbH distributions filed and paid on the day of payment (ELSTER guidance on the KapESt return 2026) | |||||
| scalar | FY2025 corporate income tax and solidarity surcharge assessed | EUR | 166,300 | Notice received Jul-26 (fictional); resets the quarterly prepayments to a quarter of this amount | |||||
| scalar | FY2025 trade tax assessed | EUR | 180,100 | Notice received Jul-26 (fictional) | |||||
| scalar | Corporate income tax prepayment per quarter until the FY2025 notice | EUR | 36,000 | Due 10-Mar, 10-Jun, 10-Sep, 10-Dec (EStG s37 via KStG s31) | |||||
| scalar | Trade tax prepayment per quarter until the FY2025 notice | EUR | 38,000 | Due 15-Feb, 15-May, 15-Aug, 15-Nov (GewStG s19) | |||||
| scalar | Month the FY2025 notices were received | month | 2026-07-31 | Later prepayments are a quarter of the FY2025 assessment until changed | |||||
| scalar | FY2027 prepayments aligned to the FY2026 outlook (1 = application filed in Q4-26; 0 = per the FY2025 notice) | flag | 1 | Taxpayers may apply to adjust prepayments to the expected tax (GewStG s19(3); EStG s37(3)) | |||||
| scalar | Contribution ceiling, pension and unemployment insurance, 2026 (per month) | EUR | 8,450 | BMAS: EUR 101,400 a year | |||||
| scalar | Contribution ceiling, health and long-term care insurance, 2026 (per month) | EUR | 5,812.5 | BMAS: EUR 69,750 a year | |||||
| scalar | Contribution ceiling, pension and unemployment insurance, 2027 (per month) | EUR | 8,850 | BMAS draft of 21-Sep-26: EUR 106,200 a year (Assumption until enacted) | |||||
| scalar | Contribution ceiling, health and long-term care insurance, 2027 (per month) | EUR | 6,375 | BMAS draft of 21-Sep-26: EUR 76,500 a year (Assumption until enacted) | |||||
| scalar | Pension insurance, each side | rate | 0.093 | 18.6% in total for 2026 (BMAS); 2027 assumed unchanged (German Pension Insurance estimate, Aug-26; the 2027 rate is set in the autumn) | |||||
| scalar | Unemployment insurance, each side | rate | 0.013 | 2.6% in total (BMAS) | |||||
| scalar | Health insurance general rate, each side | rate | 0.073 | 14.6% in total | |||||
| scalar | Health insurance additional contribution, average (split equally) | rate | 0.029 | Federal Ministry of Health: 2.9% average for 2026; 2027 assumed unchanged | |||||
| scalar | Long-term care insurance, each side | rate | 0.018 | 3.6% in total; employer 1.8% (Federal Ministry of Health) | |||||
| scalar | Long-term care surcharge for childless employees (employee only) | rate | 0.006 | Federal Ministry of Health: 0.6% | |||||
| scalar | Share of staff paying the childless surcharge | share | 0.4 | Payroll estimate (fictional) | |||||
| scalar | Maternity levy U2 (employer) | rate | 0.0042 | Every employer pays U2; the rate is set by each health insurer (0.42% is one insurer published 2026 rate); U1 does not apply above 30 employees (AAG s1) | |||||
| scalar | Insolvency benefit levy U3 (employer) | rate | 0.0015 | 0.15% (SGB III s360; unchanged for 2026) | |||||
| scalar | Employer rate on earnings up to the pension ceiling (pension, unemployment, U2, U3) | calc | 0.1117 | ||||||
| scalar | Employer rate on earnings up to the health ceiling (health incl. half the additional rate, care) | calc | 0.1055 | ||||||
| scalar | Employee rate on earnings up to the pension ceiling | calc | 0.106 | ||||||
| scalar | Employee rate on earnings up to the health ceiling (incl. the average childless surcharge) | calc | 0.1079 | ||||||
| scalar | Grade | Code | Rate card (EUR/hour) | Fixed salary (EUR a year) | |||||
| scalar | Partner | P | 360 | 205,000 | |||||
| scalar | Director | D | 300 | 152,000 | |||||
| scalar | Manager | M | 240 | 112,000 | |||||
| scalar | Senior consultant | S | 190 | 83,000 | |||||
| scalar | Consultant | C | 145 | 62,500 | |||||
| scalar | Average wage tax, solidarity surcharge and church tax withheld: partner | share | 0.36 | Payroll analysis (fictional) | |||||
| scalar | Average wage tax, solidarity surcharge and church tax withheld: director | share | 0.33 | ||||||
| scalar | Average wage tax, solidarity surcharge and church tax withheld: manager | share | 0.29 | ||||||
| scalar | Average wage tax, solidarity surcharge and church tax withheld: senior consultant | share | 0.25 | ||||||
| scalar | Average wage tax, solidarity surcharge and church tax withheld: consultant | share | 0.21 | ||||||
| scalar | Average wage tax withheld: central staff | share | 0.22 | ||||||
| scalar | Average wage tax withheld: founder | share | 0.38 | ||||||
| scalar | Average wage tax withheld on bonus payments | share | 0.36 | Bonuses are paid mostly to partners and directors | |||||
| scalar | Employer contributions on the bonus: partner | calc | 0 | Managers and above are above both ceilings; senior consultants above the health ceiling | |||||
| scalar | Employer contributions on the bonus: director | calc | 0 | Managers and above are above both ceilings; senior consultants above the health ceiling | |||||
| scalar | Employer contributions on the bonus: manager | calc | 0 | Managers and above are above both ceilings; senior consultants above the health ceiling | |||||
| scalar | Employer contributions on the bonus: senior consultant | calc | 0.1117 | Managers and above are above both ceilings; senior consultants above the health ceiling | |||||
| scalar | Employer contributions on the bonus: consultant | calc | 0.2172 | Managers and above are above both ceilings; senior consultants above the health ceiling | |||||
| scalar | Maximum sustainable utilisation (demand above it goes to subcontractors) | share | 0.9 | ||||||
| scalar | Founder: share of a full-time fee earner available for client work (operations partner pool) | share | 0.5 | The founder runs the firm and leads new business; payroll sits in central costs | |||||
| scalar | Average available hours per FTE per month, FY2026 | calc | 140 | ||||||
| scalar | Standard cost rate FY2026: partner (EUR per chargeable hour) | calc | 409.1295 | (salary + employer contributions + bonus at target) / (available hours x target utilisation) | |||||
| scalar | Standard cost rate FY2026: director (EUR per chargeable hour) | calc | 191.9494 | (salary + employer contributions + bonus at target) / (available hours x target utilisation) | |||||
| scalar | Standard cost rate FY2026: manager (EUR per chargeable hour) | calc | 114.3849 | (salary + employer contributions + bonus at target) / (available hours x target utilisation) | |||||
| scalar | Standard cost rate FY2026: senior consultant (EUR per chargeable hour) | calc | 77.6796 | (salary + employer contributions + bonus at target) / (available hours x target utilisation) | |||||
| scalar | Standard cost rate FY2026: consultant (EUR per chargeable hour) | calc | 58.5362 | (salary + employer contributions + bonus at target) / (available hours x target utilisation) | |||||
| scalar | Central staff bonus target (share of fixed pay; not the founder) | share | 0.06 | ||||||
| scalar | Bonus accrual factor used in the actual months (share of target) | share | 0.7 | FY2026 performance below budget: accrued at 70% of target | |||||
| scalar | Employer contributions share of the bonus provision (payment split) | share | 0.03 | ||||||
| scalar | Recruitment agency fee, share of the first-year salary (experienced hires) | share | 0.22 | ||||||
| scalar | Campus recruiting cost per graduate hire | EUR | 2,500 | ||||||
| scalar | Attrition a year, base: partner | rate | 0 | ||||||
| scalar | Attrition a year, base: director | rate | 0.05 | ||||||
| scalar | Attrition a year, base: manager | rate | 0.1 | Consulting market norm for the grade (company assumption) | |||||
| scalar | Attrition a year, base: senior consultant | rate | 0.15 | ||||||
| scalar | Attrition a year, base: consultant | rate | 0.15 | ||||||
| scalar | Average years of service of consultants and senior consultants (separations) | years | 3 | HR records (fictional) | |||||
| scalar | Severance per year of service (monthly salaries) | months | 0.5 | KSchG s1a(2) benchmark of 0.5 monthly earnings per year of service, used in separation agreements | |||||
| scalar | Equipment per new hire | EUR | 2,400 | ||||||
| scalar | IT replacement cycle, capex per month | EUR | 2,600 | ||||||
| scalar | Depreciation: IT equipment, useful life | years | 3 | ||||||
| scalar | Depreciation: office fit-out and furniture, useful life | years | 10 | Lease term of the Munich office | |||||
| scalar | Overhead and subcontractor rate inflation applied from FY2027 | rate | 0.03 | ||||||
| scalar | Profile | Code | Partner | Director | |||||
| scalar | Diagnostic and strategy | DIA | 0.08 | 0.08 | |||||
| scalar | Implementation and transformation | IMP | 0.045 | 0.065 | |||||
| scalar | Programme management | PMO | 0.03 | 0.06 | |||||
| scalar | New Year 2026 | 2026-01-01 | |||||||
| scalar | Epiphany 2026 | 2026-01-06 | |||||||
| scalar | Good Friday 2026 | 2026-04-03 | |||||||
| scalar | Easter Monday 2026 | 2026-04-06 | |||||||
| scalar | Labour Day 2026 | 2026-05-01 | |||||||
| scalar | Ascension Day 2026 | 2026-05-14 | |||||||
| scalar | Whit Monday 2026 | 2026-05-25 | |||||||
| scalar | Corpus Christi 2026 | 2026-06-04 | |||||||
| scalar | Assumption Day 2026 | 2026-08-15 | |||||||
| scalar | German Unity Day 2026 | 2026-10-03 | |||||||
| scalar | All Saints Day 2026 | 2026-11-01 | |||||||
| scalar | Christmas Day 2026 | 2026-12-25 | |||||||
| scalar | Second Day of Christmas 2026 | 2026-12-26 | |||||||
| scalar | New Year 2027 | 2027-01-01 | |||||||
| scalar | Epiphany 2027 | 2027-01-06 | |||||||
| scalar | Good Friday 2027 | 2027-03-26 | |||||||
| scalar | Easter Monday 2027 | 2027-03-29 | |||||||
| scalar | Labour Day 2027 | 2027-05-01 | |||||||
| scalar | Ascension Day 2027 | 2027-05-06 | |||||||
| scalar | Whit Monday 2027 | 2027-05-17 | |||||||
| scalar | Corpus Christi 2027 | 2027-05-27 | |||||||
| scalar | Assumption Day 2027 | 2027-08-15 | |||||||
| scalar | German Unity Day 2027 | 2027-10-03 | |||||||
| scalar | All Saints Day 2027 | 2027-11-01 | |||||||
| scalar | Christmas Day 2027 | 2027-12-25 | |||||||
| scalar | Second Day of Christmas 2027 | 2027-12-26 | |||||||
| scalar | Fixed fee: share invoiced at the start | share | 0.3 | Standard engagement letter | |||||
| scalar | Fixed fee: share invoiced at the interim milestone (mid-point) | share | 0.4 | ||||||
| scalar | Fixed fee: share invoiced on acceptance of the final deliverable | share | 0.3 | ||||||
| scalar | Subcontractors: days payable | days | 30 | ||||||
| scalar | Travel card statements and expense claims: days payable | days | 15 | ||||||
| scalar | Overhead suppliers: days payable (rent is paid in advance on the first working day) | days | 15 | ||||||
| scalar | New work not yet identified: first month it can start | month | 2026-11-30 | Sales cycle of two to three months from the last actual month | |||||
| scalar | New work: discount to the rate card | share | 0.08 | FY2026 average on engagements won (engagement register) | |||||
| scalar | New work: write-down at billing | share | 0.04 | ||||||
| scalar | New work: travel cost per hour (rebilled at cost) | EUR/hour | 11 | ||||||
| scalar | Expected credit loss rate on receivables, actual months (IFRS 9 simplified approach) | rate | 0.005 | Excludes the Pelzhoff claim, provided specifically | |||||
| scalar | Pelzhoff: expected distribution to unsecured creditors | share | 0.05 | Insolvency application 20-Jul-26; claim filed with the administrator; no distribution expected before 2028 | |||||
| scalar | Pelzhoff: month of the insolvency application | month | 2026-07-31 | ||||||
| scalar | Bank loan (2024 office fit-out): annual interest rate | rate | 0.042 | ||||||
| scalar | Bank loan: monthly principal | EUR | 4,167 | Straight line to Aug-29 | |||||
| scalar | Overdraft interest rate on any drawn balance | rate | 0.065 | Facility letter (fictional): 3-month Euribor plus margin | |||||
| scalar | Dividend on FY2026 profit: month paid | month | 2027-06-30 | After the shareholders approve the FY2026 accounts | |||||
| scalar | Driver | Unit | Base | Downside | |||||
| scenario_driver | Pipeline win probability factor (applied to the register probabilities) | x | Scenario probabilities sit in the register columns; this factor stays at 1 | 1 | 1 | 1 | 1 | ||
| scenario_driver | Start delay: contracted and pipeline engagements | months | 0 | 1 | 0 | 1 | |||
| scenario_driver | New work not yet identified: share of the gap to target utilisation that is sold | share | Applied grade by grade from the start month on Assumptions; the sales requirement shows on Capacity and Pipeline | 0.8 | 0.6 | 1 | 0.6 | ||
| scenario_driver | Overrun on remaining hours of fixed-fee and capped engagements | Applied to the estimate to complete at the last actual month; YTD overruns ran at 3% to 20% | 0.05 | 0.12 | 0 | 0.12 | |||
| scenario_driver | Time and materials write-down: change vs YTD | 0.01 | 0.025 | 0 | 0.025 | 0.0316 | |||
| scenario_driver | Rate card change from Jan-27 (also re-prices running T&M and capped work) | 0.04 | 0 | 0.05 | 0 | ||||
| scenario_driver | Pay increase from Jan-27 | Company assumption; information needed: the approved pay review | 0.04 | 0.02 | 0.045 | 0.02 | |||
| scenario_driver | Attrition factor (x base rates by grade) | x | Fewer people leave in a weak market | 1 | 0.6 | 1 | 0.6 | ||
| scenario_driver | Leavers replaced after the lag (1 = yes, 0 = hiring freeze) | flag | 1 | 0 | 1 | 0 | |||
| scenario_driver | Experienced hires in the plan (1 = as planned, 0 = freeze) | flag | 1 | 0 | 1 | 0 | |||
| scenario_driver | Graduate intake Sep-27 (1 = yes) | flag | 1 | 0 | 1 | 0 | |||
| scenario_driver | Separations of consultants and senior consultants (FTE, management response) | FTE | Downside response: separation agreements with severance; leavers off payroll from the month below | 0 | 5 | 0 | 5 | ||
| scenario_driver | Separations: first month without the leavers | month | 2027-04-30 | 2027-04-30 | 2027-04-30 | 2027-04-30 | |||
| scenario_driver | Bonus accrual, forecast months (share of target) | 0.85 | 0.3 | 1 | 0.3 | 0.7 | |||
| scenario_driver | Clients: extra days to collect | days | 0 | 15 | 0 | 15 | 42.6241 | ||
| scenario_driver | Expected credit loss rate on receivables, forecast | 0.005 | 0.02 | 0.004 | 0.02 | 0.005 | |||
| scenario_driver | Discretionary overheads factor (marketing, training, entertainment) | x | 1 | 0.8 | 1.05 | 0.8 | |||
| scenario_driver | Dividend on FY2026 profit (share of net profit, paid Jun-27) | 0.6 | 0 | 0.7 | 0 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| E-2501: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 708 | 622 | 749.6 | 562.6 | 615.2 | 696.5 | 801.1 | 575.9 | 5,330.9 | |||||||||||||||||
| E-2501: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 9,728 | 9,068 | 8,320 | 7,660 | 7,096 | 6,372 | 5,592 | 4,984 | ||||||||||||||||||
| E-2501: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 129,123.85 | 113,176.33 | 139,848.85 | 101,634.82 | 113,443.94 | 128,377.58 | 144,975.83 | 105,580.84 | 976,162.04 | |||||||||||||||||
| E-2501: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 131,056.29 | 129,123.85 | 113,176.33 | 139,848.85 | 101,634.82 | 113,443.94 | 128,377.58 | 144,975.83 | 1,001,637.49 | |||||||||||||||||
| E-2501: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 7,418 | 5,932.03 | 8,990.37 | 5,957.49 | 6,400.54 | 8,203.43 | 10,505.41 | 7,032.12 | 60,439.39 | |||||||||||||||||
| E-2501: travel and expenses invoiced at cost | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 7,149.79 | 7,418 | 5,932.03 | 8,990.37 | 5,957.49 | 6,400.54 | 8,203.43 | 10,505.41 | 60,557.06 | |||||||||||||||||
| E-2502: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 229.7 | 252.9 | 289.8 | 290.5 | 253.3 | 334.5 | 362.2 | 299.7 | 2,312.6 | |||||||||||||||||
| E-2502: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 1,851.9 | 1,759 | 1,649.2 | 1,498.7 | 1,365.4 | 1,030.9 | 668.7 | 369 | ||||||||||||||||||
| E-2502: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 41,567.43 | 37,171.67 | 34,584.76 | 34,810.69 | 28,368.01 | 51,461.54 | 55,723.08 | 46,107.69 | 329,794.87 | |||||||||||||||||
| E-2502: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 44,046.64 | 41,567.43 | 45,765.8 | 52,443.37 | 52,570.04 | 45,838.18 | 60,532.46 | 65,545.16 | 408,309.08 | |||||||||||||||||
| E-2502: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 3,226.3 | 5,065.99 | 3,593.13 | 4,828.71 | 4,819.69 | 5,835.95 | 7,027.99 | 4,689.48 | 39,087.24 | |||||||||||||||||
| E-2502: travel and expenses invoiced at cost | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 4,371.16 | 3,226.3 | 5,065.99 | 3,593.13 | 4,828.71 | 4,819.69 | 5,835.95 | 7,027.99 | 38,768.92 | |||||||||||||||||
| E-2503: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 475.7 | 486.4 | 513.4 | 497.8 | 415.3 | 528.8 | 0 | 0 | 2,917.4 | |||||||||||||||||
| E-2503: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 2,493 | 2,002.7 | 1,447.1 | 956.8 | 537.8 | 0 | 0 | 0 | ||||||||||||||||||
| E-2503: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 87,172.41 | 89,729.82 | 94,929.76 | 90,920.74 | 76,482.22 | 97,486.29 | 0 | 0 | 536,721.24 | |||||||||||||||||
| E-2503: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 98,311.66 | 87,172.41 | 89,729.82 | 94,929.76 | 90,920.74 | 76,482.22 | 97,486.29 | 0 | 635,032.9 | |||||||||||||||||
| E-2503: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 4,802.24 | 3,891.79 | 4,040.9 | 4,247.23 | 2,718.59 | 4,738.61 | 0 | 0 | 24,439.36 | |||||||||||||||||
| E-2503: travel and expenses invoiced at cost | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 4,694.31 | 4,802.24 | 3,891.79 | 4,040.9 | 4,247.23 | 2,718.59 | 4,738.61 | 0 | 29,133.67 | |||||||||||||||||
| E-2504: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 210 | 212.7 | 308.7 | 217.1 | 176.9 | 0 | 0 | 0 | 1,125.4 | |||||||||||||||||
| E-2504: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 835.4 | 622.7 | 394 | 176.9 | 0 | 0 | 0 | 0 | ||||||||||||||||||
| E-2504: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 41,148.65 | 41,677.7 | 48,771.95 | 40,358.33 | 32,885.26 | 0 | 0 | 0 | 204,841.89 | |||||||||||||||||
| E-2504: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 116,000 | 0 | 0 | 87,000 | 0 | 0 | 0 | 203,000 | |||||||||||||||||
| E-2504: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 2,235.66 | 2,631.67 | 3,582.84 | 1,936.54 | 2,266.33 | 0 | 0 | 0 | 12,653.04 | |||||||||||||||||
| E-2505: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 128.7 | 124.7 | 135.2 | 0 | 0 | 0 | 0 | 0 | 388.6 | |||||||||||||||||
| E-2505: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 259.9 | 135.2 | 0 | 0 | 0 | 0 | 0 | 0 | ||||||||||||||||||
| E-2505: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 20,988.75 | 23,381.25 | 25,350 | 0 | 0 | 0 | 0 | 0 | 69,720 | |||||||||||||||||
| E-2505: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 48,000 | 0 | 36,000 | 0 | 0 | 0 | 0 | 0 | 84,000 | |||||||||||||||||
| E-2505: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 939.12 | 1,153.58 | 1,097.19 | 0 | 0 | 0 | 0 | 0 | 3,189.89 | |||||||||||||||||
| E-2506: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 190.3 | 196.3 | 199.6 | 187 | 156.6 | 196.9 | 85.5 | 0 | 1,212.2 | |||||||||||||||||
| E-2506: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||||||||||||||||||
| E-2506: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 31,876.75 | 32,070.05 | 33,659.41 | 31,861.28 | 26,343.91 | 32,008.96 | 0 | 0 | 187,820.36 | |||||||||||||||||
| E-2506: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 31,342.95 | 31,876.75 | 32,070.05 | 33,659.41 | 31,861.28 | 26,343.91 | 32,008.96 | 0 | 219,163.31 | |||||||||||||||||
| E-2506: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 2,151.07 | 2,327.79 | 2,813.79 | 3,083.92 | 1,941 | 2,259.2 | 0 | 0 | 14,576.77 | |||||||||||||||||
| E-2506: travel and expenses invoiced at cost | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 2,399.4 | 2,151.07 | 2,327.79 | 2,813.79 | 3,083.92 | 1,941 | 2,259.2 | 0 | 16,976.17 | |||||||||||||||||
| E-2601: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 220 | 224 | 244.4 | 249.4 | 209.4 | 302.8 | 0 | 0 | 1,450 | |||||||||||||||||
| E-2601: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 1,080 | 856 | 691.6 | 512.2 | 302.8 | 0 | 0 | 0 | ||||||||||||||||||
| E-2601: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 40,615.38 | 41,353.85 | 37,752.51 | 35,500.33 | 34,659.31 | 50,118.62 | 0 | 0 | 240,000 | |||||||||||||||||
| E-2601: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 72,000 | 0 | 0 | 96,000 | 0 | 72,000 | 0 | 0 | 240,000 | |||||||||||||||||
| E-2601: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 3,032.46 | 2,876.73 | 3,209.29 | 1,837.95 | 2,440.35 | 3,383.2 | 0 | 0 | 16,779.98 | |||||||||||||||||
| E-2602: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 0 | 298.4 | 345.6 | 299.6 | 263.2 | 328.2 | 376.7 | 278 | 2,189.7 | |||||||||||||||||
| E-2602: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 2,552.7 | 2,210.7 | 1,909 | 1,651.2 | 1,320.2 | 963.7 | 685.7 | |||||||||||||||||||
| E-2602: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 0 | 54,401.79 | 63,303.29 | 55,130.06 | 48,134.69 | 59,456.54 | 69,476.27 | 51,562.32 | 401,464.96 | |||||||||||||||||
| E-2602: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 54,401.79 | 63,303.29 | 55,130.06 | 48,134.69 | 59,456.54 | 69,476.27 | 349,902.64 | |||||||||||||||||
| E-2602: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 0 | 7,535.4 | 6,323.98 | 5,221.12 | 5,060.38 | 8,359.72 | 7,190.01 | 7,097.74 | 46,788.35 | |||||||||||||||||
| E-2602: travel and expenses invoiced at cost | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 7,535.4 | 6,323.98 | 5,221.12 | 5,060.38 | 8,359.72 | 7,190.01 | 39,690.61 | |||||||||||||||||
| E-2603: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 0 | 0 | 202.7 | 169.3 | 137.4 | 175.6 | 200.5 | 154.5 | 1,040 | |||||||||||||||||
| E-2603: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 867.3 | 698 | 530.6 | 355 | 154.5 | 0 | ||||||||||||||||||||
| E-2603: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 0 | 0 | 39,782.24 | 33,227.11 | 29,850.27 | 35,457.69 | 40,485.57 | 31,197.12 | 210,000 | |||||||||||||||||
| E-2603: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 63,000 | 0 | 0 | 84,000 | 0 | 63,000 | 210,000 | |||||||||||||||||
| E-2603: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 0 | 0 | 2,364.22 | 1,587.66 | 1,232.14 | 2,119.72 | 2,160.66 | 1,718.25 | 11,182.65 | |||||||||||||||||
| E-2604: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 0 | 0 | 183.1 | 162.9 | 142.1 | 192.4 | 216.2 | 164.5 | 1,061.2 | |||||||||||||||||
| E-2604: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 1,196.9 | 1,034 | 891.9 | 769.5 | 553.3 | 388.8 | ||||||||||||||||||||
| E-2604: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 0 | 0 | 33,854.82 | 30,119.88 | 26,274.01 | 31,771.98 | 38,766.9 | 29,496.55 | 190,284.14 | |||||||||||||||||
| E-2604: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 33,854.82 | 30,119.88 | 26,274.01 | 35,574.38 | 39,974.95 | 165,798.04 | |||||||||||||||||
| E-2604: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 0 | 0 | 1,309.6 | 1,410.85 | 983.01 | 1,555.19 | 1,750.05 | 1,346.66 | 8,355.36 | |||||||||||||||||
| E-2604: travel and expenses invoiced at cost | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 1,309.6 | 1,410.85 | 983.01 | 1,555.19 | 1,750.05 | 7,008.7 | |||||||||||||||||
| E-2605: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 0 | 0 | 0 | 133.7 | 116.9 | 145.3 | 178.8 | 130.2 | 704.9 | |||||||||||||||||
| E-2605: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 706.3 | 589.4 | 444.1 | 305.3 | 175.1 | |||||||||||||||||||||
| E-2605: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 0 | 0 | 0 | 26,262.5 | 22,962.5 | 28,541.07 | 29,990.18 | 24,412.5 | 132,168.75 | |||||||||||||||||
| E-2605: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 49,500 | 0 | 0 | 66,000 | 0 | 115,500 | |||||||||||||||||
| E-2605: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 0 | 0 | 0 | 1,240.25 | 1,114.46 | 1,624.64 | 1,869.18 | 1,269.49 | 7,118.02 | |||||||||||||||||
| E-2606: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 0 | 0 | 0 | 0 | 350.1 | 462.3 | 478.5 | 418.3 | 1,709.2 | |||||||||||||||||
| E-2606: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 3,343.5 | 2,867.8 | 2,355.2 | 1,955.7 | ||||||||||||||||||||||
| E-2606: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 0 | 0 | 0 | 0 | 63,549.37 | 84,859.48 | 87,157 | 75,602.82 | 311,168.67 | |||||||||||||||||
| E-2606: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 0 | 0 | 63,549.37 | 84,859.48 | 87,157 | 235,565.85 | |||||||||||||||||
| E-2606: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 0 | 0 | 0 | 0 | 4,916.45 | 6,841.76 | 7,114.82 | 4,682.27 | 23,555.3 | |||||||||||||||||
| E-2606: travel and expenses invoiced at cost | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 0 | 0 | 4,916.45 | 6,841.76 | 7,114.82 | 18,873.03 | |||||||||||||||||
| E-2607: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 0 | 0 | 0 | 0 | 0 | 145.2 | 176.4 | 119.1 | 440.7 | |||||||||||||||||
| E-2607: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 764.8 | 588.4 | 469.3 | |||||||||||||||||||||||
| E-2607: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 0 | 0 | 0 | 0 | 0 | 28,720.88 | 34,892.31 | 23,558.24 | 87,171.43 | |||||||||||||||||
| E-2607: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 0 | 0 | 54,000 | 0 | 0 | 54,000 | |||||||||||||||||
| E-2607: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 0 | 0 | 0 | 0 | 0 | 3,066.6 | 3,050.99 | 2,516.54 | 8,634.13 | |||||||||||||||||
| E-2608: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 0 | 0 | 0 | 0 | 0 | 0 | 311.7 | 249.6 | 561.3 | |||||||||||||||||
| E-2608: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 1,988.3 | 1,738.7 | ||||||||||||||||||||||||
| E-2608: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 0 | 0 | 0 | 0 | 0 | 0 | 57,019.59 | 45,659.58 | 102,679.17 | |||||||||||||||||
| E-2608: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 57,019.59 | 57,019.59 | |||||||||||||||||
| E-2608: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 0 | 0 | 0 | 0 | 0 | 0 | 3,099.03 | 2,367.11 | 5,466.14 | |||||||||||||||||
| E-2608: travel and expenses invoiced at cost | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,099.03 | 3,099.03 | |||||||||||||||||
| E-2609: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 0 | 0 | 0 | 0 | 0 | 0 | 155.1 | 131.4 | 286.5 | |||||||||||||||||
| E-2609: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 284.9 | 183.5 | ||||||||||||||||||||||||
| E-2609: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 0 | 0 | 0 | 0 | 0 | 0 | 31,725 | 23,136.7 | 54,861.7 | |||||||||||||||||
| E-2609: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 0 | 0 | 0 | 27,000 | 36,000 | 63,000 | |||||||||||||||||
| E-2609: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 0 | 0 | 0 | 0 | 0 | 0 | 1,071.25 | 1,155.42 | 2,226.67 | |||||||||||||||||
| E-2610: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 138.3 | 138.3 | |||||||||||||||||
| E-2610: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 341.7 | |||||||||||||||||||||||||
| E-2610: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 27,371.88 | 27,371.88 | |||||||||||||||||
| E-2610: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,500 | 28,500 | |||||||||||||||||
| E-2610: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,490.37 | 1,490.37 | |||||||||||||||||
| E-2611: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 356.3 | 357.4 | 419.2 | 332.9 | 307.5 | 409.9 | 0 | 0 | 2,183.2 | |||||||||||||||||
| E-2611: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 1,821.8 | 1,463.5 | 1,057.5 | 699.2 | 393 | 0 | 0 | 0 | ||||||||||||||||||
| E-2611: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 65,007.64 | 63,221.56 | 75,138.31 | 60,479.27 | 55,924.92 | 73,288.04 | 0 | 0 | 393,059.74 | |||||||||||||||||
| E-2611: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 65,007.64 | 63,221.56 | 75,138.31 | 60,479.27 | 55,924.92 | 73,288.04 | 0 | 393,059.74 | |||||||||||||||||
| E-2611: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 4,394.13 | 4,403.39 | 5,031.14 | 3,602.11 | 3,669.61 | 5,166.01 | 0 | 0 | 26,266.39 | |||||||||||||||||
| E-2611: travel and expenses invoiced at cost | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 4,394.13 | 4,403.39 | 5,031.14 | 3,602.11 | 3,669.61 | 5,166.01 | 0 | 26,266.39 | |||||||||||||||||
| EBE: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 183,500.54 | 201,642.93 | 130,135.16 | 161,375.56 | 164,694.68 | 134,511 | 151,678.17 | 153,019.17 | 1,280,557.21 | |||||||||||||||||
| NOR: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 133,442.12 | 87,793 | 66,543.84 | 44,069.06 | 67,936.82 | 68,104.42 | 77,991.26 | 57,860.81 | 603,741.33 | |||||||||||||||||
| WIT: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 152,797.13 | 121,284.36 | 111,025.85 | 118,671.81 | 107,807.15 | 121,274.69 | 82,190.7 | 147,268.76 | 962,320.45 | |||||||||||||||||
| RIN: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 90,554.26 | 3,797.31 | 134,242.69 | 0 | -2,185.14 | 105,715.14 | 0 | 0 | 332,124.26 | |||||||||||||||||
| ZOR: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 38,306.61 | 56,722.49 | -14,613.55 | 132,423.55 | 0 | 9,373.32 | 90,586.68 | -3,865.16 | 308,933.94 | |||||||||||||||||
| ULM: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 0 | 0 | 0 | 0 | 0 | -221.52 | 47,192.74 | 100,224.61 | 147,195.83 | |||||||||||||||||
| SAU: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 69,442.15 | 82,959.32 | 0 | -1,365.93 | 115,605.93 | -3,068.17 | 88,880.68 | 33,305.23 | 385,759.21 | |||||||||||||||||
| VAR: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 64,094.13 | 34,097.52 | 0 | -5,148.14 | 50,772.77 | 70,259 | 25,541.25 | 89,779.73 | 329,396.26 | |||||||||||||||||
| TEG: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 0 | 119.79 | 89,154.11 | 72,598.56 | 102,675.64 | 69,279.44 | 67,829.61 | 97,340.95 | 498,998.1 | |||||||||||||||||
| PEL: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 4,076.59 | 17,472.59 | 39,007.52 | 41,289.15 | 32,746.74 | 0 | 0 | 0 | 134,592.59 | |||||||||||||||||
| STE: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 0 | 0 | 0 | 0 | 0 | 795.29 | 53,204.71 | 0 | 54,000 | |||||||||||||||||
| SOR: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 0 | 0 | 2,465.4 | 60,162.51 | 64,736.71 | 65,875.04 | 54,028.69 | 64,257.38 | 311,525.73 | |||||||||||||||||
| Pelzhoff: output VAT corrected on the uncollectible receivable (UStG s17) | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | VAT return | 0 | 0 | 0 | 0 | 0 | 0 | 23,376.93 | 0 | 23,376.93 | |||||||||||||||||
| Pelzhoff: specific provision charged | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | ledger | 0 | 0 | 0 | 0 | 0 | 0 | 116,884.65 | 0 | 116,884.65 | |||||||||||||||||
| OPS partner: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | |||||||||||||||||
| OPS director: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | |||||||||||||||||
| OPS manager: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | |||||||||||||||||
| OPS senior consultant: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 4 | 4 | 4 | 3 | 3 | 3 | 4 | 4 | 3.625 | |||||||||||||||||
| OPS consultant: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | |||||||||||||||||
| FIN partner: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | |||||||||||||||||
| FIN director: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | |||||||||||||||||
| FIN manager: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 1 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 1.875 | |||||||||||||||||
| FIN senior consultant: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | |||||||||||||||||
| FIN consultant: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 2 | 2 | 3 | 3 | 3 | 3 | 3 | 3 | 2.75 | |||||||||||||||||
| DIG partner: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | |||||||||||||||||
| DIG director: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | |||||||||||||||||
| DIG manager: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | |||||||||||||||||
| DIG senior consultant: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 3 | 3 | 3 | 3 | 3 | 3 | 2 | 2 | 2.75 | |||||||||||||||||
| DIG consultant: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 2 | 2 | 2 | 2 | 3 | 3 | 3 | 3 | 2.5 | |||||||||||||||||
| OPS partner: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 51.7 | 53.3 | 81.7 | 67.3 | 73.1 | 88.8 | 71.8 | 65.2 | 552.9 | |||||||||||||||||
| OPS partner: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.0335 | 0.013 | 0.099 | 0.08 | 0.0815 | 0.026 | 0.031 | 0.062 | 0.426 | |||||||||||||||||
| OPS director: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 67.2 | 69.4 | 99.9 | 83.5 | 94.5 | 116.8 | 90.3 | 79.6 | 701.2 | |||||||||||||||||
| OPS director: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.0595 | 0.045 | 0.071 | 0.088 | 0.0315 | 0.098 | 0.055 | 0.022 | 0.47 | |||||||||||||||||
| OPS manager: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 179.6 | 185.6 | 260.7 | 219.2 | 251.8 | 313.5 | 238.3 | 207.5 | 1,856.2 | |||||||||||||||||
| OPS manager: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.034 | 0.001 | 0.014 | 0.088 | 0.067 | 0.1 | 0.027 | 0.001 | 0.332 | |||||||||||||||||
| OPS senior consultant: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 321.2 | 332.1 | 458.3 | 360.1 | 304.6 | 395 | 422.4 | 364.6 | 2,958.3 | |||||||||||||||||
| OPS senior consultant: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.079 | 0.015 | 0.072 | 27.116 | 145.108 | 167.636 | 0.085 | 0.029 | 340.14 | |||||||||||||||||
| OPS consultant: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 366.3 | 378.8 | 519.1 | 439.3 | 398.1 | 516.6 | 480.1 | 412.8 | 3,511.1 | |||||||||||||||||
| OPS consultant: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.094 | 0.026 | 0.044 | 0.028 | 114.412 | 125.84 | 0.002 | 0.086 | 240.532 | |||||||||||||||||
| FIN partner: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 24.1 | 38 | 41.9 | 50.3 | 43 | 55.8 | 45.2 | 34.1 | 332.4 | |||||||||||||||||
| FIN partner: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.071 | 0.1 | 0.052 | 0.035 | 0.078 | 0.083 | 0.082 | 0.058 | 0.559 | |||||||||||||||||
| FIN director: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 42.8 | 63.1 | 69.1 | 76.2 | 64.9 | 84.3 | 59 | 44.7 | 504.1 | |||||||||||||||||
| FIN director: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.042 | 0.04 | 0.054 | 0.049 | 0.089 | 0.067 | 0.05 | 0.01 | 0.401 | |||||||||||||||||
| FIN manager: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 122.9 | 225.3 | 244.8 | 237.9 | 209.6 | 262.9 | 157.8 | 119.7 | 1,580.9 | |||||||||||||||||
| FIN manager: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 45.139 | 0.06 | 0.018 | 20.729 | 9.81 | 21.063 | 0.084 | 0.006 | 96.909 | |||||||||||||||||
| FIN senior consultant: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 262.8 | 356.8 | 396.6 | 358.6 | 305.8 | 385.4 | 282.6 | 214.4 | 2,563 | |||||||||||||||||
| FIN senior consultant: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.08 | 10.152 | 3.46 | 63.137 | 52.517 | 79.393 | 0 | 0.07 | 208.809 | |||||||||||||||||
| FIN consultant: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 197.7 | 236.1 | 347.4 | 352 | 307.2 | 384.6 | 322.3 | 244.7 | 2,392 | |||||||||||||||||
| FIN consultant: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.068 | 79.148 | 0.016 | 21.55 | 11.806 | 31.494 | 0.084 | 0.056 | 144.222 | |||||||||||||||||
| DIG partner: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 31.5 | 28.6 | 41.5 | 24.2 | 24.8 | 29.5 | 46.1 | 35.1 | 261.3 | |||||||||||||||||
| DIG partner: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.036 | 0.036 | 0.0435 | 0.0085 | 0.0505 | 0.053 | 0.07 | 0.0915 | 0.389 | |||||||||||||||||
| DIG director: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 52.7 | 47.2 | 67.6 | 44.3 | 46.1 | 54.2 | 74.5 | 55.7 | 442.3 | |||||||||||||||||
| DIG director: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.076 | 0.096 | 0.0935 | 0.0445 | 0.0485 | 0.096 | 0.027 | 0.0585 | 0.54 | |||||||||||||||||
| DIG manager: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 215.6 | 191.6 | 261 | 181.2 | 191.6 | 222.6 | 283.8 | 210 | 1,757.4 | |||||||||||||||||
| DIG manager: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.013 | 0.033 | 0.038 | 0.024 | 0.082 | 0.087 | 0.882 | 0.069 | 1.228 | |||||||||||||||||
| DIG senior consultant: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 323 | 287.4 | 400.5 | 278.7 | 292.9 | 342 | 276.1 | 217 | 2,417.6 | |||||||||||||||||
| DIG senior consultant: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.097 | 0.057 | 1.675 | 0.097 | 0.073 | 0.092 | 163.767 | 108.379 | 274.237 | |||||||||||||||||
| DIG consultant: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 213.6 | 191.6 | 274.7 | 196.9 | 201.6 | 240.2 | 327.1 | 245.4 | 1,891.1 | |||||||||||||||||
| DIG consultant: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.078 | 0.078 | 20.75 | 0.026 | 0.046 | 0.072 | 0.054 | 0.002 | 21.106 | |||||||||||||||||
| Subcontractor cost (ex VAT) | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | purchase ledger | 6,924.26 | 8,663.68 | 2,599.5 | 16,117.31 | 36,895.17 | 48,703.47 | 19,866.04 | 13,181.23 | 152,950.66 | |||||||||||||||||
| OPS fee earners: gross salaries | PAYROLL | payroll | 106,029.75 | 106,197.37 | 106,182.46 | 99,431.84 | 99,088.01 | 98,802.39 | 106,089.57 | 106,146.89 | 827,968.28 | |||||||||||||||||
| OPS fee earners: employer social security contributions | PAYROLL | payroll | 17,808.55 | 17,902.65 | 17,842.69 | 16,474.83 | 16,465.1 | 16,412.75 | 17,822.96 | 17,873.96 | 138,603.49 | |||||||||||||||||
| FIN fee earners: gross salaries | PAYROLL | payroll | 70,021.03 | 79,172.78 | 84,936.01 | 85,164.66 | 84,665.63 | 84,656.26 | 84,883.94 | 85,213.16 | 658,713.47 | |||||||||||||||||
| FIN fee earners: employer social security contributions | PAYROLL | payroll | 11,093.97 | 12,648.82 | 13,799.32 | 13,797.57 | 13,797.1 | 13,770.5 | 13,812.03 | 13,830.93 | 106,550.24 | |||||||||||||||||
| DIG fee earners: gross salaries | PAYROLL | payroll | 79,638 | 80,016.47 | 79,569.9 | 79,200.57 | 84,511.49 | 84,877.56 | 77,773.9 | 77,724.59 | 643,312.48 | |||||||||||||||||
| DIG fee earners: employer social security contributions | PAYROLL | payroll | 12,639.04 | 12,621.34 | 12,613.51 | 12,671.51 | 13,814.17 | 13,782.85 | 12,363.58 | 12,403.55 | 102,909.55 | |||||||||||||||||
| Founder and central staff: gross salaries | PAYROLL | payroll | 57,890.69 | 58,107.02 | 57,866.78 | 57,921.14 | 58,027.09 | 57,984.44 | 58,139.98 | 57,907.06 | 463,844.2 | |||||||||||||||||
| Founder and central staff: employer social security contributions | PAYROLL | payroll | 7,671.46 | 7,680.23 | 7,634.73 | 7,678.38 | 7,634.11 | 7,663.4 | 7,663 | 7,661.18 | 61,286.49 | |||||||||||||||||
| Prior-year bonus paid (provision utilised, incl. employer contributions) | PAYROLL | payroll | 0 | 0 | 392,000 | 0 | 0 | 0 | 0 | 0 | 392,000 | |||||||||||||||||
| Office rent and service charges, Munich | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 192,000 | |||||||||||||||||
| IT, software and research databases | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 13,323 | 11,848 | 13,014 | 13,385 | 12,393 | 12,973 | 14,038 | 12,445 | 103,419 | |||||||||||||||||
| Company car leases (partners and directors) | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 50,400 | |||||||||||||||||
| Recruitment (agency fees and campus) | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 2,600 | 27,140 | 5,000 | 2,400 | 5,000 | 2,600 | 20,760 | 2,400 | 67,900 | |||||||||||||||||
| Marketing, events and business development | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 5,271 | 8,257 | 10,457 | 8,493 | 12,186 | 9,257 | 5,399 | 4,572 | 63,892 | |||||||||||||||||
| Training and certifications | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 5,605 | 5,445 | 6,213 | 4,981 | 5,559 | 4,687 | 5,685 | 5,719 | 43,894 | |||||||||||||||||
| Insurance (professional indemnity, D&O, office) | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 4,119 | 3,907 | 3,985 | 3,702 | 4,027 | 3,507 | 3,886 | 3,767 | 30,900 | |||||||||||||||||
| Tax adviser, legal and payroll bureau | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 6,233 | 5,637 | 5,729 | 6,326 | 5,700 | 5,710 | 5,806 | 6,151 | 47,292 | |||||||||||||||||
| Office running costs and supplies | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 3,851 | 4,498 | 4,617 | 4,280 | 4,042 | 4,355 | 4,019 | 4,380 | 34,042 | |||||||||||||||||
| Client entertainment (30% not deductible) | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 1,273 | 1,886 | 2,918 | 2,101 | 2,460 | 2,320 | 1,522 | 990 | 15,470 | |||||||||||||||||
| Bank charges | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 474 | 452 | 527 | 434 | 439 | 516 | 459 | 506 | 3,807 | |||||||||||||||||
| Capex: IT equipment | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | asset register | 3,100 | 1,800 | 5,200 | 2,400 | 4,100 | 2,200 | 3,900 | 1,500 | 24,200 | |||||||||||||||||
| Capex: office fit-out and furniture | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | asset register | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||||||||||||||
| Subcontractors: payments | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | bank | 30,857.64 | 8,611.99 | 10,123.86 | 1,925.12 | 17,908.6 | 48,475.55 | 52,164.14 | 23,996.45 | 194,063.35 | |||||||||||||||||
| Travel card statements and expense claims: payments | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | bank | 27,556.93 | 35,377.63 | 41,287.68 | 42,939.77 | 40,405.45 | 47,106.27 | 55,947.7 | 41,490.9 | 332,112.33 | |||||||||||||||||
| Overhead suppliers: payments (excl. rent) | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | bank | 71,473.38 | 70,612.22 | 74,971.44 | 63,215.27 | 62,334.12 | 63,599.99 | 68,246.55 | 66,157.82 | 540,610.79 | |||||||||||||||||
| Corporate income tax and solidarity surcharge: prepayments | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | bank, tax account | 0 | 0 | 36,000 | 0 | 0 | 36,000 | 0 | 0 | 72,000 | |||||||||||||||||
| Corporate income tax and solidarity surcharge: prior-year balances paid | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | bank, tax account | 0 | 0 | 0 | 0 | 0 | 0 | 22,300 | 0 | 22,300 | |||||||||||||||||
| Trade tax: prepayments | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | bank, municipal tax account | 0 | 38,000 | 0 | 0 | 38,000 | 0 | 0 | 45,025 | 121,025 | |||||||||||||||||
| Trade tax: prior-year balances paid | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | bank, municipal tax account | 0 | 0 | 0 | 0 | 0 | 0 | 28,100 | 0 | 28,100 | |||||||||||||||||
| Dividends resolved and paid (gross, incl. withholding tax) | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | bank, shareholder resolution | 0 | 0 | 0 | 0 | 0 | 450,000 | 0 | 0 | 450,000 |
| label | basis | section | format | kind | bold | value c | value d |
|---|---|---|---|---|---|---|---|
| Cash at bank | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 1,450,000 | |
| Prepayments and deposits | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 42,000 | |
| IT equipment: cost | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 192,000 | |
| IT equipment: accumulated depreciation | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 108,000 | |
| Office fit-out and furniture: cost | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 428,000 | |
| Office fit-out and furniture: accumulated depreciation | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 118,000 | |
| Trade payables: subcontractors | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 31,500 | |
| Trade payables: travel card and expense claims | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 12,400 | |
| Trade payables: overhead suppliers | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 41,800 | |
| Wage tax payable (December payroll) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 89,480.35 | |
| VAT: net November return (paid 10-Jan-26 under the extension) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 79,348.87 | |
| VAT: net December return (paid 10-Feb-26, less the special prepayment) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 91,925.3 | |
| Bonus provision (FY2025, incl. employer contributions) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 392,000 | |
| Expected credit loss provision | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 4,787.86 | |
| Bank loan | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 166,667 | |
| Corporate income tax payable (FY2025 balance) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 22,300 | |
| Trade tax payable (FY2025 balance) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 28,100 | |
| Share capital (Stammkapital) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 50,000 | |
| Retained earnings | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 2,251,073.87 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Office rent and service charges, Munich | OVERHEAD LINES | A: ledger; F: base x inflation | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,720 | 24,720 | 24,720 | 24,720 | 24,720 | 24,720 | 24,720 | 24,720 | 24,720 | 24,720 | 24,720 | 24,720 | 288,000 | 296,640 |
| IT, software and research databases | OVERHEAD LINES | A: ledger; F: base x inflation | 13,323 | 11,848 | 13,014 | 13,385 | 12,393 | 12,973 | 14,038 | 12,445 | 13,500 | 13,500 | 13,500 | 13,500 | 13,905 | 13,905 | 13,905 | 13,905 | 13,905 | 13,905 | 13,905 | 13,905 | 13,905 | 13,905 | 13,905 | 13,905 | 157,419 | 166,860 |
| Company car leases (partners and directors) | OVERHEAD LINES | A: ledger; F: base x inflation | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,489 | 6,489 | 6,489 | 6,489 | 6,489 | 6,489 | 6,489 | 6,489 | 6,489 | 6,489 | 6,489 | 6,489 | 75,600 | 77,868 |
| Recruitment (agency fees and campus) | OVERHEAD LINES | A: ledger; F: base x inflation | 2,600 | 27,140 | 5,000 | 2,400 | 5,000 | 2,600 | 20,760 | 2,400 | 7,500 | 20,760 | 2,500 | 2,500 | 2,575 | 2,575 | 2,575 | 2,575 | 2,575 | 2,575 | 2,575 | 2,575 | 2,575 | 2,575 | 2,575 | 2,575 | 101,160 | 30,900 |
| Marketing, events and business development | OVERHEAD LINES | A: ledger; F: base x inflation x discretionary factor | 5,271 | 8,257 | 10,457 | 8,493 | 12,186 | 9,257 | 5,399 | 4,572 | 6,800 | 6,800 | 6,800 | 6,800 | 7,004 | 7,004 | 7,004 | 7,004 | 7,004 | 7,004 | 7,004 | 7,004 | 7,004 | 7,004 | 7,004 | 7,004 | 91,092 | 84,048 |
| Training and certifications | OVERHEAD LINES | A: ledger; F: base x inflation x discretionary factor | 5,605 | 5,445 | 6,213 | 4,981 | 5,559 | 4,687 | 5,685 | 5,719 | 4,400 | 4,400 | 4,400 | 4,400 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 61,494 | 54,384 |
| Insurance (professional indemnity, D&O, office) | OVERHEAD LINES | A: ledger; F: base x inflation | 4,119 | 3,907 | 3,985 | 3,702 | 4,027 | 3,507 | 3,886 | 3,767 | 3,800 | 3,800 | 3,800 | 3,800 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 46,100 | 46,968 |
| Tax adviser, legal and payroll bureau | OVERHEAD LINES | A: ledger; F: base x inflation | 6,233 | 5,637 | 5,729 | 6,326 | 5,700 | 5,710 | 5,806 | 6,151 | 6,000 | 6,000 | 6,000 | 6,000 | 6,180 | 6,180 | 6,180 | 6,180 | 6,180 | 6,180 | 6,180 | 6,180 | 6,180 | 6,180 | 6,180 | 6,180 | 71,292 | 74,160 |
| Office running costs and supplies | OVERHEAD LINES | A: ledger; F: base x inflation | 3,851 | 4,498 | 4,617 | 4,280 | 4,042 | 4,355 | 4,019 | 4,380 | 4,200 | 4,200 | 4,200 | 4,200 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 50,842 | 51,912 |
| Client entertainment (30% not deductible) | OVERHEAD LINES | A: ledger; F: base x inflation x discretionary factor | 1,273 | 1,886 | 2,918 | 2,101 | 2,460 | 2,320 | 1,522 | 990 | 1,920 | 1,920 | 1,920 | 1,920 | 1,977.6 | 1,977.6 | 1,977.6 | 1,977.6 | 1,977.6 | 1,977.6 | 1,977.6 | 1,977.6 | 1,977.6 | 1,977.6 | 1,977.6 | 1,977.6 | 23,150 | 23,731.2 |
| Bank charges | OVERHEAD LINES | A: ledger; F: base x inflation | 474 | 452 | 527 | 434 | 439 | 516 | 459 | 506 | 500 | 500 | 500 | 500 | 515 | 515 | 515 | 515 | 515 | 515 | 515 | 515 | 515 | 515 | 515 | 515 | 5,807 | 6,180 |
| TOTAL OVERHEADS | OVERHEAD LINES | 73,049 | 99,370 | 82,760 | 76,402 | 82,106 | 76,225 | 91,874 | 71,230 | 78,920 | 92,180 | 73,920 | 73,920 | 76,137.6 | 76,137.6 | 76,137.6 | 76,137.6 | 76,137.6 | 76,137.6 | 76,137.6 | 76,137.6 | 76,137.6 | 76,137.6 | 76,137.6 | 76,137.6 | 971,956 | 913,651.2 | |
| Overheads bearing German input VAT | OVERHEAD LINES | line x VAT share | 57,726.5 | 84,617.3 | 66,484.3 | 61,042.1 | 66,099.3 | 61,160.7 | 76,320.9 | 56,859.9 | 63,840 | 77,100 | 58,840 | 58,840 | 60,605.2 | 60,605.2 | 60,605.2 | 60,605.2 | 60,605.2 | 60,605.2 | 60,605.2 | 60,605.2 | 60,605.2 | 60,605.2 | 60,605.2 | 60,605.2 | 788,931 | 727,262.4 |
| IT and software bought from foreign vendors (reverse charge base) | OVERHEAD LINES | IT x reverse charge share | 7,993.8 | 7,108.8 | 7,808.4 | 8,031 | 7,435.8 | 7,783.8 | 8,422.8 | 7,467 | 8,100 | 8,100 | 8,100 | 8,100 | 8,343 | 8,343 | 8,343 | 8,343 | 8,343 | 8,343 | 8,343 | 8,343 | 8,343 | 8,343 | 8,343 | 8,343 | 94,451.4 | 100,116 |
| Rent paid incl. VAT (in advance, first working day) | OVERHEAD LINES | rent x (1 + VAT) | 28,560 | 28,560 | 28,560 | 28,560 | 28,560 | 28,560 | 28,560 | 28,560 | 28,560 | 28,560 | 28,560 | 28,560 | 29,416.8 | 29,416.8 | 29,416.8 | 29,416.8 | 29,416.8 | 29,416.8 | 29,416.8 | 29,416.8 | 29,416.8 | 29,416.8 | 29,416.8 | 29,416.8 | 342,720 | 353,001.6 |
| label | basis | section | format | kind | bold | value c | value d |
|---|---|---|---|---|---|---|---|
| Office rent and service charges, Munich | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 24,000 | 1 |
| IT, software and research databases | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 13,500 | 0.4 |
| Company car leases (partners and directors) | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 6,300 | 1 |
| Recruitment (agency fees and campus) | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 2,500 | 1 |
| Marketing, events and business development (discretionary) | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 8,500 | 0.8 |
| Training and certifications (discretionary) | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 5,500 | 0.7 |
| Insurance (professional indemnity, D&O, office) | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 3,800 | 0 |
| Tax adviser, legal and payroll bureau | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 6,000 | 1 |
| Office running costs and supplies | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 4,200 | 1 |
| Client entertainment (30% not deductible) (discretionary) | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 2,400 | 1 |
| Bank charges | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 500 | 0 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cost: opening | IT EQUIPMENT | 192,000 | 195,100 | 196,900 | 202,100 | 204,500 | 208,600 | 210,800 | 214,700 | 216,200 | 223,600 | 228,600 | 231,200 | 233,800 | 236,478 | 239,156 | 241,834 | 244,512 | 247,190 | 249,868 | 252,546 | 255,224 | 257,902 | 260,580 | 263,258 | |||
| Additions | IT EQUIPMENT | A: asset register; F: capex plan | 3,100 | 1,800 | 5,200 | 2,400 | 4,100 | 2,200 | 3,900 | 1,500 | 7,400 | 5,000 | 2,600 | 2,600 | 2,678 | 2,678 | 2,678 | 2,678 | 2,678 | 2,678 | 2,678 | 2,678 | 2,678 | 2,678 | 2,678 | 2,678 | 41,800 | 32,136 |
| Cost: closing | IT EQUIPMENT | 195,100 | 196,900 | 202,100 | 204,500 | 208,600 | 210,800 | 214,700 | 216,200 | 223,600 | 228,600 | 231,200 | 233,800 | 236,478 | 239,156 | 241,834 | 244,512 | 247,190 | 249,868 | 252,546 | 255,224 | 257,902 | 260,580 | 263,258 | 265,936 | 233,800 | 265,936 | |
| Accumulated depreciation: opening | IT EQUIPMENT | 108,000 | 113,419.4444 | 118,888.8889 | 124,502.7778 | 130,183.3333 | 135,977.7778 | 141,833.3333 | 147,797.2222 | 153,802.7778 | 160,013.8889 | 166,363.8889 | 172,786.1111 | 179,280.5556 | 185,849.3889 | 192,492.6111 | 199,210.2222 | 206,002.2222 | 212,868.6111 | 219,809.3889 | 226,824.5556 | 233,914.1111 | 241,078.0556 | 248,316.3889 | 255,629.1111 | |||
| Depreciation charge | IT EQUIPMENT | min(NBV, cost / life) | 5,419.4444 | 5,469.4444 | 5,613.8889 | 5,680.5556 | 5,794.4444 | 5,855.5556 | 5,963.8889 | 6,005.5556 | 6,211.1111 | 6,350 | 6,422.2222 | 6,494.4444 | 6,568.8333 | 6,643.2222 | 6,717.6111 | 6,792 | 6,866.3889 | 6,940.7778 | 7,015.1667 | 7,089.5556 | 7,163.9444 | 7,238.3333 | 7,312.7222 | 7,387.1111 | 71,280.5556 | 83,735.6667 |
| Accumulated depreciation: closing | IT EQUIPMENT | 113,419.4444 | 118,888.8889 | 124,502.7778 | 130,183.3333 | 135,977.7778 | 141,833.3333 | 147,797.2222 | 153,802.7778 | 160,013.8889 | 166,363.8889 | 172,786.1111 | 179,280.5556 | 185,849.3889 | 192,492.6111 | 199,210.2222 | 206,002.2222 | 212,868.6111 | 219,809.3889 | 226,824.5556 | 233,914.1111 | 241,078.0556 | 248,316.3889 | 255,629.1111 | 263,016.2222 | 179,280.5556 | 263,016.2222 | |
| Net book value | IT EQUIPMENT | 81,680.5556 | 78,011.1111 | 77,597.2222 | 74,316.6667 | 72,622.2222 | 68,966.6667 | 66,902.7778 | 62,397.2222 | 63,586.1111 | 62,236.1111 | 58,413.8889 | 54,519.4444 | 50,628.6111 | 46,663.3889 | 42,623.7778 | 38,509.7778 | 34,321.3889 | 30,058.6111 | 25,721.4444 | 21,309.8889 | 16,823.9444 | 12,263.6111 | 7,628.8889 | 2,919.7778 | 54,519.4444 | 2,919.7778 | |
| Cost: opening | OFFICE FIT-OUT AND FURNITURE | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | |||
| Additions | OFFICE FIT-OUT AND FURNITURE | A: asset register; F: capex plan | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Cost: closing | OFFICE FIT-OUT AND FURNITURE | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | |
| Accumulated depreciation: opening | OFFICE FIT-OUT AND FURNITURE | 118,000 | 121,566.6667 | 125,133.3333 | 128,700 | 132,266.6667 | 135,833.3333 | 139,400 | 142,966.6667 | 146,533.3333 | 150,100 | 153,666.6667 | 157,233.3333 | 160,800 | 164,366.6667 | 167,933.3333 | 171,500 | 175,066.6667 | 178,633.3333 | 182,200 | 185,766.6667 | 189,333.3333 | 192,900 | 196,466.6667 | 200,033.3333 | |||
| Depreciation charge | OFFICE FIT-OUT AND FURNITURE | min(NBV, cost / life) | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 42,800 | 42,800 |
| Accumulated depreciation: closing | OFFICE FIT-OUT AND FURNITURE | 121,566.6667 | 125,133.3333 | 128,700 | 132,266.6667 | 135,833.3333 | 139,400 | 142,966.6667 | 146,533.3333 | 150,100 | 153,666.6667 | 157,233.3333 | 160,800 | 164,366.6667 | 167,933.3333 | 171,500 | 175,066.6667 | 178,633.3333 | 182,200 | 185,766.6667 | 189,333.3333 | 192,900 | 196,466.6667 | 200,033.3333 | 203,600 | 160,800 | 203,600 | |
| Net book value | OFFICE FIT-OUT AND FURNITURE | 306,433.3333 | 302,866.6667 | 299,300 | 295,733.3333 | 292,166.6667 | 288,600 | 285,033.3333 | 281,466.6667 | 277,900 | 274,333.3333 | 270,766.6667 | 267,200 | 263,633.3333 | 260,066.6667 | 256,500 | 252,933.3333 | 249,366.6667 | 245,800 | 242,233.3333 | 238,666.6667 | 235,100 | 231,533.3333 | 227,966.6667 | 224,400 | 267,200 | 224,400 | |
| Capex | TOTAL | 3,100 | 1,800 | 5,200 | 2,400 | 4,100 | 2,200 | 3,900 | 1,500 | 7,400 | 5,000 | 2,600 | 2,600 | 2,678 | 2,678 | 2,678 | 2,678 | 2,678 | 2,678 | 2,678 | 2,678 | 2,678 | 2,678 | 2,678 | 2,678 | 41,800 | 32,136 | |
| Depreciation | TOTAL | 8,986.1111 | 9,036.1111 | 9,180.5556 | 9,247.2222 | 9,361.1111 | 9,422.2222 | 9,530.5556 | 9,572.2222 | 9,777.7778 | 9,916.6667 | 9,988.8889 | 10,061.1111 | 10,135.5 | 10,209.8889 | 10,284.2778 | 10,358.6667 | 10,433.0556 | 10,507.4444 | 10,581.8333 | 10,656.2222 | 10,730.6111 | 10,805 | 10,879.3889 | 10,953.7778 | 114,080.5556 | 126,535.6667 | |
| NET BOOK VALUE (to balance sheet) | TOTAL | 388,113.8889 | 380,877.7778 | 376,897.2222 | 370,050 | 364,788.8889 | 357,566.6667 | 351,936.1111 | 343,863.8889 | 341,486.1111 | 336,569.4444 | 329,180.5556 | 321,719.4444 | 314,261.9444 | 306,730.0556 | 299,123.7778 | 291,443.1111 | 283,688.0556 | 275,858.6111 | 267,954.7778 | 259,976.5556 | 251,923.9444 | 243,796.9444 | 235,595.5556 | 227,319.7778 | 321,719.4444 | 227,319.7778 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| German clients (19%) | OUTPUT VAT | Clients | 84,240.718 | 93,620.5658 | 88,271.0645 | 114,219.1555 | 90,766.1046 | 111,968.0336 | 121,548.1946 | 104,817.2677 | 78,693.8691 | 73,306.207 | 108,346.4503 | 115,477.6859 | 137,720.5572 | 101,377.2822 | 103,584.0328 | 101,540.7211 | 74,101.8326 | 61,346.1286 | 73,324.9223 | 75,111.5665 | 61,399.3508 | 75,950.163 | 66,086.1803 | 69,152.3085 | 1,185,275.3166 | 1,000,695.046 |
| Reverse charge on software bought from abroad | OUTPUT VAT | base x 19% | 1,518.822 | 1,350.672 | 1,483.596 | 1,525.89 | 1,412.802 | 1,478.922 | 1,600.332 | 1,418.73 | 1,539 | 1,539 | 1,539 | 1,539 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 17,945.766 | 19,022.04 |
| Correction on the uncollectible Pelzhoff balance (UStG s17) | OUTPUT VAT | Clients | 0 | 0 | 0 | 0 | 0 | 0 | -23,376.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -23,376.93 | 0 |
| Total output VAT | OUTPUT VAT | 85,759.54 | 94,971.2378 | 89,754.6605 | 115,745.0455 | 92,178.9066 | 113,446.9556 | 99,771.5966 | 106,235.9977 | 80,232.8691 | 74,845.207 | 109,885.4503 | 117,016.6859 | 139,305.7272 | 102,962.4522 | 105,169.2028 | 103,125.8911 | 75,687.0026 | 62,931.2986 | 74,910.0923 | 76,696.7365 | 62,984.5208 | 77,535.333 | 67,671.3503 | 70,737.4785 | 1,179,844.1526 | 1,019,717.086 | |
| Reverse charge (same amount as output) | INPUT VAT (recoverable) | 1,518.822 | 1,350.672 | 1,483.596 | 1,525.89 | 1,412.802 | 1,478.922 | 1,600.332 | 1,418.73 | 1,539 | 1,539 | 1,539 | 1,539 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 17,945.766 | 19,022.04 | |
| Overheads incl. rent | INPUT VAT (recoverable) | 10,968.035 | 16,077.287 | 12,632.017 | 11,597.999 | 12,558.867 | 11,620.533 | 14,500.971 | 10,803.381 | 12,129.6 | 14,649 | 11,179.6 | 11,179.6 | 11,514.988 | 11,514.988 | 11,514.988 | 11,514.988 | 11,514.988 | 11,514.988 | 11,514.988 | 11,514.988 | 11,514.988 | 11,514.988 | 11,514.988 | 11,514.988 | 149,896.89 | 138,179.856 | |
| Subcontractors | INPUT VAT (recoverable) | 1,118.268 | 1,399.1843 | 419.8193 | 2,602.9456 | 5,958.57 | 7,865.6104 | 3,208.3655 | 2,128.7686 | 3,566.0886 | 904.5122 | 839.0652 | 951.9352 | 1,759.8838 | 2,656.1963 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 30,963.1329 | 4,416.0801 | |
| Travel and expenses | INPUT VAT (recoverable) | 2,537.9082 | 3,223.6533 | 3,812.0805 | 3,145.8447 | 3,380.6295 | 4,783.8627 | 4,035.5451 | 3,182.8905 | 4,007.8576 | 3,943.4648 | 3,762.7414 | 3,697.0476 | 3,206.3358 | 3,589.0144 | 3,591.6468 | 2,925.9545 | 2,037.4565 | 2,692.6209 | 2,404.3994 | 1,983.332 | 2,139.7591 | 1,938.9029 | 1,935.8318 | 2,064.0425 | 43,513.5258 | 30,509.2966 | |
| Capex | INPUT VAT (recoverable) | 589 | 342 | 988 | 456 | 779 | 418 | 741 | 285 | 1,406 | 950 | 494 | 494 | 508.82 | 508.82 | 508.82 | 508.82 | 508.82 | 508.82 | 508.82 | 508.82 | 508.82 | 508.82 | 508.82 | 508.82 | 7,942 | 6,105.84 | |
| Total input VAT | INPUT VAT (recoverable) | 16,732.0332 | 22,392.7966 | 19,335.5128 | 19,328.6793 | 24,089.8685 | 26,166.9281 | 24,086.2136 | 17,818.7701 | 22,648.5462 | 21,985.977 | 17,814.4066 | 17,861.5827 | 18,575.1976 | 19,854.1887 | 17,200.6248 | 16,534.9325 | 15,646.4345 | 16,301.5989 | 16,013.3774 | 15,592.31 | 15,748.7371 | 15,547.8809 | 15,544.8098 | 15,673.0205 | 250,261.3146 | 198,233.1127 | |
| Net VAT for the month (output - input) | RETURNS, PAYMENTS AND THE SPECIAL PREPAYMENT | 69,027.5068 | 72,578.4412 | 70,419.1478 | 96,416.3662 | 68,089.0381 | 87,280.0275 | 75,685.383 | 88,417.2276 | 57,584.3229 | 52,859.2301 | 92,071.0437 | 99,155.1031 | 120,730.5297 | 83,108.2635 | 87,968.578 | 86,590.9586 | 60,040.5681 | 46,629.6997 | 58,896.7149 | 61,104.4265 | 47,235.7837 | 61,987.4522 | 52,126.5405 | 55,064.458 | 929,582.838 | 821,483.9733 | |
| Opening VAT payable (two open months less the special prepayment) | RETURNS, PAYMENTS AND THE SPECIAL PREPAYMENT | 89,274.17 | 78,952.8068 | 53,605.948 | 54,997.5889 | 78,835.514 | 76,505.4044 | 67,369.0656 | 74,965.4105 | 76,102.6106 | 58,001.5505 | 22,443.553 | 56,930.2738 | 103,226.1468 | 131,885.6328 | 119,331.2625 | 86,569.3108 | 90,052.0059 | 62,123.996 | 22,162.7371 | 21,018.8838 | 35,493.6106 | 23,832.6795 | 24,715.7052 | 29,606.4619 | |||
| Return paid (month two months earlier, by the 10th; December less the special prepayment) | RETURNS, PAYMENTS AND THE SPECIAL PREPAYMENT | -79,348.87 | -9,925.3 | -69,027.5068 | -72,578.4412 | -70,419.1478 | -96,416.3662 | -68,089.0381 | -87,280.0275 | -75,685.383 | -88,417.2276 | -57,584.3229 | -52,859.2301 | -92,071.0437 | -11,155.1031 | -120,730.5297 | -83,108.2635 | -87,968.578 | -86,590.9586 | -60,040.5681 | -46,629.6997 | -58,896.7149 | -61,104.4265 | -47,235.7837 | -61,987.4522 | -827,630.8612 | -817,519.1216 | |
| Special prepayment paid (10-Feb: 1/11 of the prior-year returns) | RETURNS, PAYMENTS AND THE SPECIAL PREPAYMENT | 0 | -88,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -84,507.5307 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -88,000 | -84,507.5307 | |
| CLOSING VAT PAYABLE | RETURNS, PAYMENTS AND THE SPECIAL PREPAYMENT | 78,952.8068 | 53,605.948 | 54,997.5889 | 78,835.514 | 76,505.4044 | 67,369.0656 | 74,965.4105 | 76,102.6106 | 58,001.5505 | 22,443.553 | 56,930.2738 | 103,226.1468 | 131,885.6328 | 119,331.2625 | 86,569.3108 | 90,052.0059 | 62,123.996 | 22,162.7371 | 21,018.8838 | 35,493.6106 | 23,832.6795 | 24,715.7052 | 29,606.4619 | 22,683.4678 | 103,226.1468 | 22,683.4678 | |
| Check: closing = the last two months net less the special prepayment held | RETURNS, PAYMENTS AND THE SPECIAL PREPAYMENT | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Reverse charge supplies to Austria for the ZM (fees and expenses invoiced) | RETURNS, PAYMENTS AND THE SPECIAL PREPAYMENT | Clients | 0 | 0 | 0 | 0 | 0 | 54,000 | 0 | 0 | 72,000 | 0 | 54,000 | 0 | 0 | 0 | 22,661.8384 | 24,309.9721 | 25,408.7279 | 19,365.571 | 26,232.7947 | 25,408.7279 | 22,249.805 | 0 | 0 | 0 | 180,000 | 165,637.437 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Opening balance | BANK LOAN | 166,667 | 162,500 | 158,333 | 154,166 | 149,999 | 145,832 | 141,665 | 137,498 | 133,331 | 129,164 | 124,997 | 120,830 | 116,663 | 112,496 | 108,329 | 104,162 | 99,995 | 95,828 | 91,661 | 87,494 | 83,327 | 79,160 | 74,993 | 70,826 | |||
| Principal repaid | BANK LOAN | fixed monthly principal, capped at the balance | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -50,004 | -50,004 |
| BANK LOAN | BANK LOAN | 162,500 | 158,333 | 154,166 | 149,999 | 145,832 | 141,665 | 137,498 | 133,331 | 129,164 | 124,997 | 120,830 | 116,663 | 112,496 | 108,329 | 104,162 | 99,995 | 95,828 | 91,661 | 87,494 | 83,327 | 79,160 | 74,993 | 70,826 | 66,659 | 116,663 | 66,659 | |
| Loan interest | BANK LOAN | opening x rate / 12 | 583.3345 | 568.75 | 554.1655 | 539.581 | 524.9965 | 510.412 | 495.8275 | 481.243 | 466.6585 | 452.074 | 437.4895 | 422.905 | 408.3205 | 393.736 | 379.1515 | 364.567 | 349.9825 | 335.398 | 320.8135 | 306.229 | 291.6445 | 277.06 | 262.4755 | 247.891 | 6,037.437 | 3,937.269 |
| Overdraft interest | BANK LOAN | overdrawn balance at the prior month end x rate / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Current portion (next 12 months) | BANK LOAN | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | |
| Non-current portion | BANK LOAN | 112,496 | 108,329 | 104,162 | 99,995 | 95,828 | 91,661 | 87,494 | 83,327 | 79,160 | 74,993 | 70,826 | 66,659 | 62,492 | 58,325 | 54,158 | 49,991 | 45,824 | 41,657 | 37,490 | 33,323 | 29,156 | 24,989 | 20,822 | 16,655 | 66,659 | 16,655 | |
| Dividends paid (gross) | DIVIDENDS | A: bank; F: payout x FY2026 net profit in the dividend month | 0 | 0 | 0 | 0 | 0 | 450,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 450,000 | 0 |
| of which withholding tax paid to the tax office on the day (memo) | DIVIDENDS | gross x 26.375% | 0 | 0 | 0 | 0 | 0 | 118,687.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 118,687.5 | 0 |
| of which paid to the shareholders (memo) | DIVIDENDS | 0 | 0 | 0 | 0 | 0 | 331,312.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 331,312.5 | 0 | |
| Overdraft facility | FACILITY (memo) | Assumptions | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 |
| Facility headroom after any overdrawn balance | FACILITY (memo) | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Profit before tax | TAXABLE PROFIT | PL | -25,949.2539 | -29,111.2724 | 113,898.8632 | 31,679.4807 | 18,471.3645 | 150,869.0054 | -61,707.5001 | -24,497.0948 | 17,612.5639 | 74,683.4951 | 119,175.9852 | 145,297.7816 | 27,631.193 | 60,968.8759 | 68,616.6363 | -53,211.5098 | -127,416.0104 | -28,448.8524 | -60,516.9347 | -121,209.8467 | -73,632.0332 | -108,770.6849 | -98,746.409 | -74,332.4137 | 530,423.4185 | -589,067.9894 |
| Add: non-deductible entertainment (30%) | TAXABLE PROFIT | Overheads | 381.9 | 565.8 | 875.4 | 630.3 | 738 | 696 | 456.6 | 297 | 576 | 576 | 576 | 576 | 593.28 | 593.28 | 593.28 | 593.28 | 593.28 | 593.28 | 593.28 | 593.28 | 593.28 | 593.28 | 593.28 | 593.28 | 6,945 | 7,119.36 |
| Taxable profit for corporate income tax | TAXABLE PROFIT | -25,567.3539 | -28,545.4724 | 114,774.2632 | 32,309.7807 | 19,209.3645 | 151,565.0054 | -61,250.9001 | -24,200.0948 | 18,188.5639 | 75,259.4951 | 119,751.9852 | 145,873.7816 | 28,224.473 | 61,562.1559 | 69,209.9163 | -52,618.2298 | -126,822.7304 | -27,855.5724 | -59,923.6547 | -120,616.5667 | -73,038.7532 | -108,177.4049 | -98,153.129 | -73,739.1337 | 537,368.4185 | -581,948.6294 | |
| Financing components for trade tax (interest + 50% rent + 20% car leases) | TAXABLE PROFIT | 13,843.3345 | 13,828.75 | 13,814.1655 | 13,799.581 | 13,784.9965 | 13,770.412 | 13,755.8275 | 13,741.243 | 13,726.6585 | 13,712.074 | 13,697.4895 | 13,682.905 | 14,066.1205 | 14,051.536 | 14,036.9515 | 14,022.367 | 14,007.7825 | 13,993.198 | 13,978.6135 | 13,964.029 | 13,949.4445 | 13,934.86 | 13,920.2755 | 13,905.691 | 165,157.437 | 167,830.869 | |
| Trade tax add-back, year to date (25% above the allowance) | TAXABLE PROFIT | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Charge on the year-to-date profit | CORPORATE INCOME TAX AND SOLIDARITY SURCHARGE | max(0, YTD base) x 15.825% | 0 | 0 | 9,599.6724 | 14,712.6952 | 17,752.5771 | 41,737.7392 | 32,044.7843 | 28,215.1193 | 31,093.4595 | 43,003.2746 | 61,954.0263 | 85,038.5522 | 4,466.5229 | 14,208.734 | 25,161.2033 | 16,834.3684 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 85,038.5522 | 0 |
| CHARGE FOR THE MONTH (P&L) | CORPORATE INCOME TAX AND SOLIDARITY SURCHARGE | movement in the year-to-date charge | 0 | 0 | 9,599.6724 | 5,113.0228 | 3,039.8819 | 23,985.1621 | -9,692.9549 | -3,829.665 | 2,878.3402 | 11,909.8151 | 18,950.7517 | 23,084.5259 | 4,466.5229 | 9,742.2112 | 10,952.4692 | -8,326.8349 | -16,834.3684 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 85,038.5522 | 0 |
| Prepayments (10-Mar, Jun, Sep, Dec) | CORPORATE INCOME TAX AND SOLIDARITY SURCHARGE | A: bank; F: FY2026 per notice (a quarter of FY2025 after July); FY2027 per the flag on Assumptions | 0 | 0 | 36,000 | 0 | 0 | 36,000 | 0 | 0 | 41,575 | 0 | 0 | 41,575 | 0 | 0 | 21,259.6381 | 0 | 0 | 21,259.6381 | 0 | 0 | 21,259.6381 | 0 | 0 | 21,259.6381 | 155,150 | 85,038.5522 |
| Prior-year balances paid | CORPORATE INCOME TAX AND SOLIDARITY SURCHARGE | A: bank; F: none in the horizon | 0 | 0 | 0 | 0 | 0 | 0 | 22,300 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 22,300 | 0 |
| CORPORATE INCOME TAX PAYABLE / (RECEIVABLE) | CORPORATE INCOME TAX AND SOLIDARITY SURCHARGE | opening + charge - paid | 22,300 | 22,300 | -4,100.3276 | 1,012.6952 | 4,052.5771 | -7,962.2608 | -39,955.2157 | -43,784.8807 | -82,481.5405 | -70,571.7254 | -51,620.9737 | -70,111.4478 | -65,644.9249 | -55,902.7137 | -66,209.8826 | -74,536.7174 | -91,371.0858 | -112,630.7239 | -112,630.7239 | -112,630.7239 | -133,890.3619 | -133,890.3619 | -133,890.3619 | -155,150 | -70,111.4478 | -155,150 |
| Charge on the year-to-date trade income | TRADE TAX (Munich, 490%) | max(0, YTD base + add-back) x 17.15% | 0 | 0 | 10,403.4364 | 15,944.5638 | 19,238.9698 | 45,232.3683 | 34,727.8389 | 30,577.5226 | 33,696.8614 | 46,603.8648 | 67,141.3302 | 92,158.6838 | 4,840.4971 | 15,398.4069 | 27,267.9075 | 18,243.8811 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 92,158.6838 | 0 |
| CHARGE FOR THE MONTH (P&L) | TRADE TAX (Munich, 490%) | movement in the year-to-date charge | 0 | 0 | 10,403.4364 | 5,541.1274 | 3,294.406 | 25,993.3984 | -10,504.5294 | -4,150.3163 | 3,119.3387 | 12,907.0034 | 20,537.4655 | 25,017.3535 | 4,840.4971 | 10,557.9097 | 11,869.5006 | -9,024.0264 | -18,243.8811 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 92,158.6838 | 0 |
| Prepayments (15-Feb, May, Aug, Nov) | TRADE TAX (Munich, 490%) | A: bank; F: as for corporate income tax | 0 | 38,000 | 0 | 0 | 38,000 | 0 | 0 | 45,025 | 0 | 0 | 45,025 | 0 | 0 | 23,039.6709 | 0 | 0 | 23,039.6709 | 0 | 0 | 23,039.6709 | 0 | 0 | 23,039.6709 | 0 | 166,050 | 92,158.6838 |
| Prior-year balances paid | TRADE TAX (Munich, 490%) | A: bank; F: none in the horizon | 0 | 0 | 0 | 0 | 0 | 0 | 28,100 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,100 | 0 |
| TRADE TAX PAYABLE / (RECEIVABLE) | TRADE TAX (Munich, 490%) | opening + charge - paid | 28,100 | -9,900 | 503.4364 | 6,044.5638 | -28,661.0302 | -2,667.6317 | -41,272.1611 | -90,447.4774 | -87,328.1386 | -74,421.1352 | -98,908.6698 | -73,891.3162 | -69,050.8191 | -81,532.5803 | -69,663.0797 | -78,687.1061 | -119,970.6581 | -119,970.6581 | -119,970.6581 | -143,010.3291 | -143,010.3291 | -143,010.3291 | -166,050 | -166,050 | -73,891.3162 | -166,050 |
| Total tax charge | MEMO | 0 | 0 | 20,003.1088 | 10,654.1502 | 6,334.2879 | 49,978.5605 | -20,197.4843 | -7,979.9812 | 5,997.679 | 24,816.8185 | 39,488.2171 | 48,101.8795 | 9,307.02 | 20,300.1209 | 22,821.9699 | -17,350.8613 | -35,078.2495 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 177,197.236 | 0 | |
| Effective tax rate on profit before tax | MEMO | 0% | 0% | 17.56% | 33.63% | 34.29% | 33.13% | 32.73% | 32.58% | 34.05% | 33.23% | 33.13% | 33.11% | 33.68% | 33.3% | 33.26% | 32.61% | 27.53% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 33.41% | 0% | |
| Tax paid | MEMO | 0 | 38,000 | 36,000 | 0 | 38,000 | 36,000 | 50,400 | 45,025 | 41,575 | 0 | 45,025 | 41,575 | 0 | 23,039.6709 | 21,259.6381 | 0 | 23,039.6709 | 21,259.6381 | 0 | 23,039.6709 | 21,259.6381 | 0 | 23,039.6709 | 21,259.6381 | 371,600 | 177,197.236 |
CFO decisions & actions
Downside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Risk | Likelihood | Impact | Score | Mitigation and owner |
|---|---|---|---|---|
| Sales gap: 75% of FY2027 fee revenue is not yet won; EUR 2,547k of new work not yet identified | 4 | 4 | 16 | Weekly pipeline review with win-probability discipline; proposal targets per partner; FY2027 hires only against signed work; Founder and managing partner |
| Concentration: Eberstal is 26% of FY2026 revenue; its programme office ends at the March 2027 go-live | 3 | 5 | 15 | Wave 2 and hypercare proposal before go-live; executive sponsor meetings monthly; grow two mid-size clients; Digital and ERP partner |
| Industrial and automotive downturn: Norlach and Pelzhoff show the pressure; Mittelstand clients defer transformation work | 3 | 4 | 12 | Diversify into medical technology, food and logistics; credit checks before engagement letters; shorter payment terms on new automotive work; Founder and managing partner |
| Realisation: Norlach phase 2 is 21% over budget hours; 10 live engagements forecast over budget or cap | 3 | 3 | 9 | Change requests before 80% of budget hours; estimates to complete every two weeks; partner sign-off on write-downs; Head of finance and operations |
| Utilisation: 68% year to date against a 74% target; capacity grows before the 2027 work is sold | 3 | 4 | 12 | Hiring gate tied to signed work; partner selling time protected; bench staffed on proposals and internal methods; Founder and managing partner |
| Pelzhoff: EUR 74k received April to June, open to challenge by the administrator where it fell in the three months before the application (InsO s130) | 2 | 2 | 4 | Legal review of what the firm knew and when; claim filed with the administrator; Founder with legal counsel |
| False self-employment: freelancers working months at one client could be found to be employees (status determination under SGB IV s7a), with contributions due | 2 | 3 | 6 | Status review of every assignment over three months; optional status determination by the Clearingstelle before long assignments; HR and recruiting lead |
| Cash: forecast low of EUR 253k against the EUR 600k buffer, with social security, wage tax and VAT due within ten days of each month end | 2 | 3 | 6 | Weekly 13-week review; overdraft confirmed; tax prepayment reduction filed; Head of finance and operations |
| E-invoicing: from 1 January 2027 a company with prior-year turnover above EUR 800,000 must issue e-invoices to German business clients (BMF) | 3 | 2 | 6 | Structured invoices (XRechnung or ZUGFeRD) from the billing system by December; test with the two portal clients first; Head of finance and operations |
| Key person: the founder leads the firm, new business and the operations practice | 2 | 4 | 8 | Second operations partner takes the Norlach relationship; documented account plans; Founder and managing partner |
| Action | Owner | Due | Status | Measure of done |
|---|---|---|---|---|
| Norlach: agree the phase 2 cap sign-off, release the June invoice and put a change-control clause in the phase 3 proposal | Founder and operations partner | 2026-09-30 | Open | June invoice paid; phase 3 terms agreed |
| Eberstal: wave 2 and hypercare proposal signed before the go-live | Digital and ERP partner | 2026-11-30 | Open | Signed statement of work for April 2027 |
| FY2027 sales plan: EUR 2,547k of new work by practice and partner, with monthly proposal targets | Founder and managing partner | 2026-10-15 | Open | Plan approved; tracked monthly against wins |
| Engagement control: estimates to complete every two weeks on fixed-fee and capped work; change requests before 80% of budget hours | Head of finance and operations | 2026-10-15 | In progress | No engagement more than 5% over budget without a change request |
| Apply to reduce the November trade tax and December corporate income tax prepayments to the FY2026 outlook | Head of finance and operations with the tax adviser | 2026-10-30 | Open | Revised prepayment notices received |
| Pelzhoff: file the claim with the administrator and review the April to June receipts for challenge risk | Founder with legal counsel | 2026-10-31 | Open | Claim registered; written legal view on file |
| E-invoicing: issue structured e-invoices to German business clients from 1 January 2027 | Head of finance and operations | 2026-12-15 | Open | Test invoices accepted by Norlach and Eberstal portals |
| Freelancer status review for assignments over three months | HR and recruiting lead | 2026-10-31 | Open | Every long assignment reviewed; status determinations filed where needed |
| Downside plan: triggers, the hiring freeze, separation criteria and the order of cash levers | BriQs CFO | 2026-10-15 | Open | Plan approved by the founder and attached to the October pack |
4. How the model works
Inputs_Actuals holds the actual months and the opening balance sheet. Engagement_Register holds each engagement (fee type, fee or cap, budget hours, staffing profile, discount, write-down, travel terms, dates, win probabilities by scenario, opening positions); Client_Register holds VAT class, collection days and opening receivables. Assumptions holds tax and payroll rates, grades (rate card, salary, bonus target, target utilisation, subcontractor cost), staffing profiles, the Munich holiday list, the timeline and the scenario drivers (selector in C11). Engagements turns hours into standard value, value at agreed rates, revenue by fee type, invoices, travel and the contract position of every engagement. Capacity turns engagement hours into demand by practice and grade, compares it with available hours after holidays, sickness and training, and buys the excess from subcontractors. People runs hires, attrition, replacements, payroll with social security at the ceilings of the year, wage tax and the bonus provision. Clients, Receivables, Overheads, Payables, VAT, Tax, Fixed_Assets and Financing roll every flow and balance. PL, BS and CF link only to schedules. BvA, Practices, Time_to_Cash, Engagement_Review, Pipeline, KPIs, Scenarios, Cash_13W, the agings and CFO_Report are reporting layers.
5. Methods a professional services CFO will look for
| Area | Treatment |
|---|---|
| Fixed fee | Over time (IFRS 15.35), progress on hours (input method, IFRS 15.B18 to B19); invoiced 30% at start, 40% at the mid-point, 30% on acceptance; overruns by scenario lower the % complete and appear as fixed-fee write-downs. |
| Time and materials | Hours at agreed rates less write-downs at billing, recognised as the right to invoice arises (IFRS 15.B16), invoiced monthly in arrears; travel rebilled at cost is revenue (principal). |
| Capped fee | Time and materials until the value at completion exceeds the cap; then revenue = cap x % complete with a cumulative catch-up and the excess shown as value above the cap. |
| Time to cash | Standard value at the rate card, less client discounts, less write-downs by cause (time and materials, fixed-fee overruns, value above caps), gives fee revenue; then invoicing, collection and credit losses. Realisation at every step and from time recorded to cash. |
| Lock-up | Unbilled work days (contract assets / fee revenue of the last three months x days) plus debtor days (gross receivables / invoicing incl. VAT of the last three months x days). |
| Capacity and people | Available hours per FTE from working days, Bavarian holidays, leave, sickness and training; utilisation by practice and grade against targets (partner 40% to consultant 82%); subcontractors above 90%; standard cost rates; cost of hours below target; leverage (fee earners per partner, the founder counted as a partner). |
| Engagement review | Fee budget vs actual for every signed engagement: budget hours, hours to date, estimate to complete, hours at completion, realisation and margin at standard cost to date and at completion, contract position, flags for forecasts over budget or above the cap. |
| Practices | Contribution = revenue less fee-earner pay, bonus and social security, subcontractors and travel; central costs allocated by revenue share; allocated practice profits add back to EBITDA (checked). |
| Pipeline and sales | Revenue split into signed, named pipeline (win-weighted by scenario) and new work not yet identified (a labelled fill of the gap to target utilisation from Nov-26); backlog and months of cover; CRM sales record with win rates; client concentration FY2026 and FY2027. |
| Credit risk | Pelzhoff insolvency: output VAT corrected on the application (UStG s17), 95% of the net claim provided (IFRS 9 credit-impaired); expected credit loss rate on the rest (simplified approach). |
7. Assumptions (company judgements, labelled in the workbook)
- Hours by grade follow a fixed staffing mix per engagement profile (diagnostic, implementation, programme management); salaries are grade averages, and every grade sits wholly on one side of each contribution ceiling, so contributions per head are exact.
- New work not yet identified fills the gap to target utilisation from Nov-26 at 80% in the Base (60% Downside, 100% Upside), at an 8% discount and 4% write-down; it is labelled on the Pipeline sheet and counts as not yet won.
- Pipeline engagements and the hires tied to them carry the win probability of the selected scenario; attrition by grade with replacement three months later unless hiring is frozen.
- The 2027 contribution rates (pension 18.6%, average health additional rate 2.9%) are assumed unchanged until set; accident insurance (BG) is not modelled.
- FY2027 tax prepayments are aligned to the FY2026 outlook on application; tax is charged on the year-to-date profit, with no deferred tax.
- The statutory HGB accounts carry unfinished fixed-fee work at cost until acceptance; the model reports on IFRS 15 for management and does not compute that difference. The office lease is expensed as rent (IFRS 16 not applied).
- Downside separations: 5 fee earners from April 2027 at 0.5 monthly salaries per year of service and 3 years average tenure.
- Average wage tax withheld by grade from a payroll analysis; the FY2025 bonus provision was paid with the March payroll.
9. Using the workbook
- Change the scenario on Assumptions!C11 (1 Base, 2 Downside, 3 Upside); every forecast month, the CFO report and the Cover move with it. The Scenarios sheet holds the three snapshots; the check turns red if the live figures stop matching the stored snapshot.
- Blue on yellow cells are inputs; black are formulas; green link other sheets. Actual data is typed only on Inputs_Actuals and the registers.
- The month-end procedure is on the Guide sheet: enter the month, move the last actual month on Assumptions, update the registers and agings, refresh the snapshots and reread Checks.
Executive review
Upside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
3. What the numbers say (Base)
| Measure | Value |
|---|---|
| YTD Aug-26 revenue vs budget | EUR 4,704k against EUR 4,985k; variance (5.6%) |
| YTD EBITDA vs budget | EUR 252k (5.4% of revenue) against EUR 681k (13.7%) |
| FY2026 revenue, EBITDA, net profit | EUR 7,664k, EUR 913k (11.9%), EUR 529k |
| FY2027 revenue, EBITDA | EUR 8,139k, EUR 982k (12.1%); 86.4% of FY2027 fee revenue not yet won |
| Utilisation and realisation, YTD | 68.3% of available hours against a 73.8% target; fee revenue 88.5% of standard value at the rate card |
| Lock-up at Aug-26 | 62 days: 19 days of unbilled work and 43 debtor days |
| Largest client and top five, FY2026 | Eberstal 26.2% of revenue; top five 66.1% |
| 13-week low | EUR 692k in the week ending 30 Oct 2026 |
| Lowest forecast month-end cash | EUR 704k in Oct-26: EUR 104k above the EUR 600k buffer |
| Scenario (negatives in brackets) | FY2027 revenue | FY2027 EBITDA | Lowest month-end cash |
|---|---|---|---|
| Base | EUR 8,139k | EUR 982k; margin 12.1% | EUR 704k |
| Downside | EUR 5,365k | (EUR 459k); margin (8.5%) | EUR 253k |
| Upside | EUR 9,576k | EUR 2,158k; margin 22.5% | EUR 707k |
The story: revenue is close to budget but profit is not. Digital sold too little new work in the first half, a client went insolvent in July, subcontractors covered the spring peak and two vacancies, and the Norlach cap turned overrun hours into write-downs. Utilisation of 68% sits below target mainly at partner and director level, so demand, not capacity, is the constraint. The Base outlook recovers on signed work but needs utilisation back at the spring level. FY2027 depends on selling: most of the year is not yet won and the Eberstal wave 2 proposal is the largest swing; the Downside (an industrial recession) turns FY2027 into a loss even after a hiring freeze, five separations and no dividend, and cash falls to EUR 253k by December 2027, below the buffer with the overdraft still undrawn.
| Measure | Unit | Base | Downside | Upside |
|---|---|---|---|---|
| FY2026 revenue (outlook) | EUR | 7,663,693.7924 | 7,274,680.5797 | 7,748,727.52 |
| FY2027 revenue | EUR | 8,138,917.5737 | 5,365,007.1201 | 9,575,848.4328 |
| FY2026 gross margin % | % | 36.88% | 35.29% | 37.27% |
| FY2026 EBITDA | EUR | 912,882.4844 | 650,541.411 | 970,026.3232 |
| FY2026 EBITDA % of revenue | % | 11.91% | 8.94% | 12.52% |
| FY2026 net profit | EUR | 528,870.3509 | 353,226.1825 | 567,123.5248 |
| FY2027 gross margin % | % | 34.84% | 24.26% | 42.2% |
| FY2027 EBITDA | EUR | 981,860.3661 | -458,595.0538 | 2,158,256.6116 |
| FY2027 EBITDA % of revenue | % | 12.06% | -8.55% | 22.54% |
| FY2027 net profit | EUR | 566,284.7499 | -589,067.9894 | 1,354,456.7479 |
| Cash at 31-Dec-26 | EUR | 967,669.9383 | 385,787.169 | 962,132.9822 |
| Cash at 31-Dec-27 | EUR | 1,412,060.209 | 252,875.0921 | 2,289,943.6316 |
| Lowest month-end cash, Sep-26 to Dec-27 | EUR | 703,862.9423 | 252,875.0921 | 706,682.306 |
| Month of the lowest cash | month | 2026-10-31 | 2027-12-31 | 2026-10-31 |
| Headroom at the lowest point vs the cash buffer (negative = shortfall) | EUR | 103,862.9423 | -347,124.9079 | 106,682.306 |
| FY2027 utilisation (own fee earners) | % | 66.03% | 55.63% | 75.5% |
| FY2027 realisation to fee revenue | % | 88.41% | 87.78% | 89.23% |
| Lock-up days at Dec-27 | number | 76.7511 | 94.1168 | 75.911 |
| FY2027 largest client share of revenue | % | 19.42% | 21.69% | 19.78% |
| FY2027 fee revenue not yet won (share) | % | 86.41% | 74.89% | 88.24% |
| FY2027 fee revenue per fee earner | EUR | 209,368.4386 | 170,704.5337 | 244,395.5014 |
| Headcount at Dec-27 | number | 46.0088 | 35.1653 | 46.3503 |
P&L & budget
Upside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Fixed-fee engagements | REVENUE (IFRS 15) | Engagements | 102,752.78 | 106,412.8 | 151,656.7 | 135,348.27 | 120,357.34 | 142,838.26 | 137,093.06 | 129,676.44 | 134,246.5023 | 139,904.6598 | 105,561.7737 | 112,919.0331 | 83,092.757 | 98,324.2551 | 105,475.11 | 75,001.0549 | 57,162.9662 | 53,844.4497 | 27,643.6782 | 0 | 0 | 0 | 0 | 0 | 1,518,767.6189 | 500,544.2711 |
| Time and materials | REVENUE (IFRS 15) | Engagements | 313,180.65 | 352,599.55 | 406,879.62 | 340,026.17 | 383,879.05 | 475,476.89 | 301,609.1 | 232,745.98 | 396,388.707 | 381,861.3722 | 490,060.1972 | 540,603.2842 | 490,020.8061 | 510,854.0245 | 506,013.8173 | 622,707.4138 | 473,447.1605 | 660,954.0538 | 662,792.8219 | 601,534.2751 | 742,915.5317 | 724,110.8871 | 782,980.4957 | 847,088.1771 | 4,615,310.5706 | 7,625,419.4646 |
| Capped engagements | REVENUE (IFRS 15) | Engagements | 41,567.43 | 37,171.67 | 68,439.58 | 64,930.57 | 54,642.02 | 83,233.52 | 151,509.57 | 121,263.82 | 208,627.0639 | 146,292.3653 | 110,866.7992 | 113,912.5904 | 145,087.4599 | 149,621.443 | 131,517.4178 | 76,928.3879 | 58,631.9065 | 79,423.3627 | 76,928.3879 | 67,364.3181 | 79,423.3627 | 25,864.8649 | 0 | 0 | 1,202,456.9988 | 890,790.9113 |
| FEE REVENUE | REVENUE (IFRS 15) | 457,500.86 | 496,184.02 | 626,975.9 | 540,305.01 | 558,878.41 | 701,548.67 | 590,211.73 | 483,686.24 | 739,262.2733 | 668,058.3973 | 706,488.77 | 767,434.9076 | 718,201.023 | 758,799.7227 | 743,006.3451 | 774,636.8566 | 589,242.0332 | 794,221.8662 | 767,364.888 | 668,898.5932 | 822,338.8944 | 749,975.7519 | 782,980.4957 | 847,088.1771 | 7,336,535.1882 | 9,016,754.647 | |
| Travel and expenses rebilled at cost | REVENUE (IFRS 15) | Engagements | 21,991.74 | 29,156.39 | 32,102.91 | 28,351.43 | 30,509.27 | 42,959.87 | 36,687.31 | 27,215.38 | 44,216.0921 | 36,907.9841 | 37,890.5683 | 44,203.3873 | 44,407.707 | 46,127.3492 | 45,536.5782 | 48,610.5889 | 37,408.1933 | 49,105.1622 | 48,288.9805 | 41,614.2764 | 51,903.0935 | 45,904.4386 | 48,128.2506 | 52,059.1674 | 412,192.3318 | 559,093.7858 |
| REVENUE | REVENUE (IFRS 15) | 479,492.6 | 525,340.41 | 659,078.81 | 568,656.44 | 589,387.68 | 744,508.54 | 626,899.04 | 510,901.62 | 783,478.3654 | 704,966.3814 | 744,379.3383 | 811,638.2949 | 762,608.73 | 804,927.0719 | 788,542.9233 | 823,247.4456 | 626,650.2264 | 843,327.0284 | 815,653.8685 | 710,512.8696 | 874,241.9879 | 795,880.1905 | 831,108.7463 | 899,147.3445 | 7,748,727.52 | 9,575,848.4328 | |
| Revenue growth vs prior month (memo) | REVENUE (IFRS 15) | 9.56% | 25.46% | -13.72% | 3.65% | 26.32% | -15.8% | -18.5% | 53.35% | -10.02% | 5.59% | 9.04% | -6.04% | 5.55% | -2.04% | 4.4% | -23.88% | 34.58% | -3.28% | -12.89% | 23.04% | -8.96% | 4.43% | 8.19% | ||||
| Fee-earner salaries | COST OF DELIVERY | People | -255,688.78 | -265,386.62 | -270,688.37 | -263,797.07 | -268,265.13 | -268,336.21 | -268,747.41 | -269,084.64 | -277,201.3889 | -281,878.9641 | -279,577.8394 | -279,433.8839 | -305,539.4835 | -305,425.1264 | -305,285.643 | -313,436.0607 | -313,371.2642 | -313,305.7615 | -313,239.2717 | -313,240.8857 | -324,127.376 | -323,991.8361 | -323,857.443 | -323,724.7428 | -3,248,086.3064 | -3,778,544.8945 |
| Employer social security, fee earners | COST OF DELIVERY | People | -41,541.56 | -43,172.81 | -44,255.52 | -42,943.91 | -44,076.37 | -43,966.1 | -43,998.57 | -44,108.44 | -45,881.7791 | -46,836.2593 | -46,392.4613 | -46,361.2811 | -51,740.1036 | -51,718.4389 | -51,691.7049 | -53,076.787 | -53,065.8536 | -53,054.7716 | -53,043.4832 | -53,043.7555 | -55,408.2495 | -55,378.7851 | -55,349.5962 | -55,320.7743 | -533,535.0609 | -641,892.3033 |
| Fee-earner bonus accrual (incl. employer contributions) | COST OF DELIVERY | People | -24,098.8347 | -24,882.8347 | -25,149.0972 | -24,718.4987 | -24,984.7612 | -24,984.7612 | -24,984.7612 | -24,984.7612 | -36,247.4325 | -36,649.333 | -36,430.6021 | -36,419.9748 | -39,459.2386 | -39,447.4309 | -39,433.3752 | -40,414.1604 | -40,406.2934 | -40,398.3665 | -40,390.3555 | -40,390.5515 | -41,185.6653 | -41,175.7917 | -41,165.9754 | -41,156.2835 | -344,535.6524 | -485,023.488 |
| Subcontractors | COST OF DELIVERY | Capacity | -6,924.26 | -8,663.68 | -2,599.5 | -16,117.31 | -36,895.17 | -48,703.47 | -19,866.04 | -13,181.23 | -36,614.1661 | -16,161.4123 | -4,320.5608 | -20,414.8433 | -18,079.7994 | -24,191.0034 | -1,018.6973 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -230,461.6426 | -43,289.5 |
| Engagement travel and expenses | COST OF DELIVERY | Engagements | -28,198.98 | -35,818.37 | -42,356.45 | -34,953.83 | -37,562.55 | -53,154.03 | -44,839.39 | -35,365.45 | -52,742.1011 | -45,507.9409 | -44,406.9866 | -49,341.5359 | -48,543.7496 | -51,223.8578 | -51,003.742 | -52,700.7562 | -40,525.564 | -52,369.0721 | -49,767.3856 | -41,614.2764 | -51,903.0935 | -45,904.4386 | -48,128.2506 | -52,059.1674 | -504,247.6146 | -585,743.3539 |
| TOTAL COST OF DELIVERY | COST OF DELIVERY | -356,452.4147 | -377,924.3147 | -385,048.9372 | -382,530.6187 | -411,783.9812 | -439,144.5712 | -402,436.1712 | -386,724.5212 | -448,686.8678 | -427,033.9098 | -411,128.4502 | -431,971.5191 | -463,362.3746 | -472,005.8574 | -448,433.1624 | -459,627.7644 | -447,368.9752 | -459,127.9717 | -456,440.496 | -448,289.4692 | -472,624.3843 | -466,450.8515 | -468,501.2653 | -472,260.968 | -4,860,866.2768 | -5,534,493.5399 | |
| GROSS PROFIT (practice contribution) | COST OF DELIVERY | revenue - cost of delivery | 123,040.1853 | 147,416.0953 | 274,029.8728 | 186,125.8213 | 177,603.6988 | 305,363.9688 | 224,462.8688 | 124,177.0988 | 334,791.4977 | 277,932.4716 | 333,250.8881 | 379,666.7758 | 299,246.3554 | 332,921.2144 | 340,109.7609 | 363,619.6812 | 179,281.2513 | 384,199.0567 | 359,213.3725 | 262,223.4004 | 401,617.6036 | 329,429.339 | 362,607.4811 | 426,886.3765 | 2,887,861.2432 | 4,041,354.8929 |
| Gross margin % of revenue | COST OF DELIVERY | 25.66% | 28.06% | 41.58% | 32.73% | 30.13% | 41.02% | 35.81% | 24.31% | 42.73% | 39.42% | 44.77% | 46.78% | 39.24% | 41.36% | 43.13% | 44.17% | 28.61% | 45.56% | 44.04% | 36.91% | 45.94% | 41.39% | 43.63% | 47.48% | 37.27% | 42.2% | |
| Founder and central staff payroll (incl. employer social security) | OPERATING COSTS | People | -65,562.15 | -65,787.25 | -65,501.51 | -65,599.52 | -65,661.2 | -65,647.84 | -65,802.98 | -65,568.24 | -65,569.6925 | -65,569.6925 | -65,569.6925 | -65,569.6925 | -68,552.0775 | -68,552.0775 | -68,552.0775 | -68,552.0775 | -68,552.0775 | -68,552.0775 | -68,552.0775 | -68,552.0775 | -68,552.0775 | -68,552.0775 | -68,552.0775 | -68,552.0775 | -787,409.4598 | -822,624.9302 |
| Central staff bonus accrual | OPERATING COSTS | People | -1,851.842 | -1,862.9013 | -1,850.6196 | -1,853.3986 | -1,858.8151 | -1,856.6347 | -1,864.5863 | -1,852.6788 | -2,647.483 | -2,647.483 | -2,647.483 | -2,647.483 | -2,766.6198 | -2,766.6198 | -2,766.6198 | -2,766.6198 | -2,766.6198 | -2,766.6198 | -2,766.6198 | -2,766.6198 | -2,766.6198 | -2,766.6198 | -2,766.6198 | -2,766.6198 | -25,441.4085 | -33,199.4372 |
| Severance on separations | OPERATING COSTS | People | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Office rent and service charges, Munich | OPERATING COSTS | Overheads | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,720 | -24,720 | -24,720 | -24,720 | -24,720 | -24,720 | -24,720 | -24,720 | -24,720 | -24,720 | -24,720 | -24,720 | -288,000 | -296,640 |
| IT, software and research databases | OPERATING COSTS | Overheads | -13,323 | -11,848 | -13,014 | -13,385 | -12,393 | -12,973 | -14,038 | -12,445 | -13,500 | -13,500 | -13,500 | -13,500 | -13,905 | -13,905 | -13,905 | -13,905 | -13,905 | -13,905 | -13,905 | -13,905 | -13,905 | -13,905 | -13,905 | -13,905 | -157,419 | -166,860 |
| Company car leases (partners and directors) | OPERATING COSTS | Overheads | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,489 | -6,489 | -6,489 | -6,489 | -6,489 | -6,489 | -6,489 | -6,489 | -6,489 | -6,489 | -6,489 | -6,489 | -75,600 | -77,868 |
| Recruitment (agency fees and campus) | OPERATING COSTS | Overheads | -2,600 | -27,140 | -5,000 | -2,400 | -5,000 | -2,600 | -20,760 | -2,400 | -7,500 | -20,760 | -2,500 | -2,500 | -38,393.42 | -2,575 | -2,575 | -24,461.48 | -2,575 | -2,575 | -2,575 | -2,575 | -7,575 | -2,575 | -2,575 | -2,575 | -101,160 | -93,604.9 |
| Marketing, events and business development | OPERATING COSTS | Overheads | -5,271 | -8,257 | -10,457 | -8,493 | -12,186 | -9,257 | -5,399 | -4,572 | -8,925 | -8,925 | -8,925 | -8,925 | -9,192.75 | -9,192.75 | -9,192.75 | -9,192.75 | -9,192.75 | -9,192.75 | -9,192.75 | -9,192.75 | -9,192.75 | -9,192.75 | -9,192.75 | -9,192.75 | -99,592 | -110,313 |
| Training and certifications | OPERATING COSTS | Overheads | -5,605 | -5,445 | -6,213 | -4,981 | -5,559 | -4,687 | -5,685 | -5,719 | -5,775 | -5,775 | -5,775 | -5,775 | -5,948.25 | -5,948.25 | -5,948.25 | -5,948.25 | -5,948.25 | -5,948.25 | -5,948.25 | -5,948.25 | -5,948.25 | -5,948.25 | -5,948.25 | -5,948.25 | -66,994 | -71,379 |
| Insurance (professional indemnity, D&O, office) | OPERATING COSTS | Overheads | -4,119 | -3,907 | -3,985 | -3,702 | -4,027 | -3,507 | -3,886 | -3,767 | -3,800 | -3,800 | -3,800 | -3,800 | -3,914 | -3,914 | -3,914 | -3,914 | -3,914 | -3,914 | -3,914 | -3,914 | -3,914 | -3,914 | -3,914 | -3,914 | -46,100 | -46,968 |
| Tax adviser, legal and payroll bureau | OPERATING COSTS | Overheads | -6,233 | -5,637 | -5,729 | -6,326 | -5,700 | -5,710 | -5,806 | -6,151 | -6,000 | -6,000 | -6,000 | -6,000 | -6,180 | -6,180 | -6,180 | -6,180 | -6,180 | -6,180 | -6,180 | -6,180 | -6,180 | -6,180 | -6,180 | -6,180 | -71,292 | -74,160 |
| Office running costs and supplies | OPERATING COSTS | Overheads | -3,851 | -4,498 | -4,617 | -4,280 | -4,042 | -4,355 | -4,019 | -4,380 | -4,200 | -4,200 | -4,200 | -4,200 | -4,326 | -4,326 | -4,326 | -4,326 | -4,326 | -4,326 | -4,326 | -4,326 | -4,326 | -4,326 | -4,326 | -4,326 | -50,842 | -51,912 |
| Client entertainment (30% not deductible) | OPERATING COSTS | Overheads | -1,273 | -1,886 | -2,918 | -2,101 | -2,460 | -2,320 | -1,522 | -990 | -2,520 | -2,520 | -2,520 | -2,520 | -2,595.6 | -2,595.6 | -2,595.6 | -2,595.6 | -2,595.6 | -2,595.6 | -2,595.6 | -2,595.6 | -2,595.6 | -2,595.6 | -2,595.6 | -2,595.6 | -25,550 | -31,147.2 |
| Bank charges | OPERATING COSTS | Overheads | -474 | -452 | -527 | -434 | -439 | -516 | -459 | -506 | -500 | -500 | -500 | -500 | -515 | -515 | -515 | -515 | -515 | -515 | -515 | -515 | -515 | -515 | -515 | -515 | -5,807 | -6,180 |
| Bad debts and expected credit losses | OPERATING COSTS | Receivables | 1,042.9984 | 97.6446 | -284.1589 | -804.6187 | 379.7884 | -832.8545 | -116,602.4196 | 30.1905 | 1,207.6851 | -570.7301 | 109.6717 | -401.2486 | -48.2053 | -106.4358 | 118.8326 | -36.515 | -399.7984 | 1,014.2942 | -746.2058 | -215.7323 | 542.5826 | -574.5962 | 214.7264 | -4.7609 | -116,628.0517 | -241.8139 |
| TOTAL OPERATING COSTS | OPERATING COSTS | -139,419.9936 | -166,922.5067 | -150,396.2886 | -144,659.5374 | -149,246.2267 | -144,562.3292 | -276,143.9858 | -138,620.7283 | -150,029.4904 | -165,067.9055 | -146,127.5038 | -146,638.4241 | -187,545.9226 | -151,785.7331 | -151,560.4647 | -173,602.2923 | -152,079.0957 | -150,665.003 | -152,425.5031 | -151,895.0296 | -156,136.7147 | -152,253.8935 | -151,464.5708 | -151,684.0581 | -1,917,834.92 | -1,883,098.2813 | |
| EBITDA | OPERATING COSTS | -16,379.8083 | -19,506.4113 | 123,633.5843 | 41,466.2839 | 28,357.4721 | 160,801.6396 | -51,681.117 | -14,443.6295 | 184,762.0073 | 112,864.5661 | 187,123.3843 | 233,028.3518 | 111,700.4328 | 181,135.4814 | 188,549.2962 | 190,017.3889 | 27,202.1555 | 233,534.0537 | 206,787.8694 | 110,328.3708 | 245,480.8889 | 177,175.4454 | 211,142.9102 | 275,202.3183 | 970,026.3232 | 2,158,256.6116 | |
| EBITDA % of revenue | OPERATING COSTS | -3.42% | -3.71% | 18.76% | 7.29% | 4.81% | 21.6% | -8.24% | -2.83% | 23.58% | 16.01% | 25.14% | 28.71% | 14.65% | 22.5% | 23.91% | 23.08% | 4.34% | 27.69% | 25.35% | 15.53% | 28.08% | 22.26% | 25.4% | 30.61% | 12.52% | 22.54% | |
| Depreciation | BELOW EBITDA | Fixed_Assets | -8,986.1111 | -9,036.1111 | -9,180.5556 | -9,247.2222 | -9,361.1111 | -9,422.2222 | -9,530.5556 | -9,572.2222 | -9,777.7778 | -9,916.6667 | -9,988.8889 | -10,061.1111 | -10,245.5 | -10,319.8889 | -10,394.2778 | -10,525.3333 | -10,599.7222 | -10,674.1111 | -10,748.5 | -10,822.8889 | -11,030.6111 | -11,105 | -11,179.3889 | -11,253.7778 | -114,080.5556 | -128,899 |
| EBIT | BELOW EBITDA | -25,365.9194 | -28,542.5224 | 114,453.0287 | 32,219.0617 | 18,996.361 | 151,379.4174 | -61,211.6726 | -24,015.8518 | 174,984.2295 | 102,947.8994 | 177,134.4954 | 222,967.2407 | 101,454.9328 | 170,815.5925 | 178,155.0184 | 179,492.0556 | 16,602.4333 | 222,859.9426 | 196,039.3694 | 99,505.4819 | 234,450.2778 | 166,070.4454 | 199,963.5213 | 263,948.5405 | 855,945.7676 | 2,029,357.6116 | |
| Interest (bank loan and any overdraft) | BELOW EBITDA | Financing | -583.3345 | -568.75 | -554.1655 | -539.581 | -524.9965 | -510.412 | -495.8275 | -481.243 | -466.6585 | -452.074 | -437.4895 | -422.905 | -408.3205 | -393.736 | -379.1515 | -364.567 | -349.9825 | -335.398 | -320.8135 | -306.229 | -291.6445 | -277.06 | -262.4755 | -247.891 | -6,037.437 | -3,937.269 |
| PROFIT BEFORE TAX | BELOW EBITDA | -25,949.2539 | -29,111.2724 | 113,898.8632 | 31,679.4807 | 18,471.3645 | 150,869.0054 | -61,707.5001 | -24,497.0948 | 174,517.571 | 102,495.8254 | 176,697.0059 | 222,544.3357 | 101,046.6123 | 170,421.8565 | 177,775.8669 | 179,127.4886 | 16,252.4508 | 222,524.5446 | 195,718.5559 | 99,199.2529 | 234,158.6333 | 165,793.3854 | 199,701.0458 | 263,700.6495 | 849,908.3306 | 2,025,420.3426 | |
| Corporate income tax and solidarity surcharge | BELOW EBITDA | Tax | 0 | 0 | -9,599.6724 | -5,113.0228 | -3,039.8819 | -23,985.1621 | 9,692.9549 | 3,829.665 | -27,737.0426 | -16,339.6014 | -28,081.9382 | -35,337.2781 | -16,113.8525 | -27,092.4849 | -28,256.257 | -28,470.1512 | -2,695.1765 | -35,337.7353 | -31,095.6876 | -15,821.5079 | -37,178.8298 | -26,360.0294 | -31,725.9166 | -41,853.8539 | -135,710.9796 | -322,001.4825 |
| Trade tax | BELOW EBITDA | Tax | 0 | 0 | -10,403.4364 | -5,541.1274 | -3,294.406 | -25,993.3984 | 10,504.5294 | 4,150.3163 | -30,059.4174 | -17,707.6881 | -30,433.1905 | -38,296.0076 | -17,463.0376 | -29,360.892 | -30,622.1048 | -30,853.9079 | -2,920.8389 | -38,296.503 | -33,699.2759 | -17,146.2155 | -40,291.7492 | -28,567.1092 | -34,382.273 | -45,358.205 | -147,073.8262 | -348,962.1122 |
| NET PROFIT | BELOW EBITDA | -25,949.2539 | -29,111.2724 | 93,895.7544 | 21,025.3305 | 12,137.0766 | 100,890.4449 | -41,510.0158 | -16,517.1135 | 116,721.111 | 68,448.536 | 118,181.8772 | 148,911.05 | 67,469.7222 | 113,968.4796 | 118,897.5051 | 119,803.4295 | 10,636.4354 | 148,890.3063 | 130,923.5923 | 66,231.5295 | 156,688.0543 | 110,866.2469 | 133,592.8562 | 176,488.5906 | 567,123.5248 | 1,354,456.7479 | |
| Net profit % of revenue | BELOW EBITDA | -5.41% | -5.54% | 14.25% | 3.7% | 2.06% | 13.55% | -6.62% | -3.23% | 14.9% | 9.71% | 15.88% | 18.35% | 8.85% | 14.16% | 15.08% | 14.55% | 1.7% | 17.66% | 16.05% | 9.32% | 17.92% | 13.93% | 16.07% | 19.63% | 7.32% | 14.14% | |
| People cost (all payroll, bonus and subcontractors) % of revenue | MEMO | 82.52% | 78% | 62.21% | 72.98% | 74.95% | 60.91% | 67.84% | 81.97% | 59.24% | 63.8% | 58.43% | 55.55% | 63.75% | 61.14% | 59.44% | 58.09% | 76.3% | 56.69% | 58.6% | 67.27% | 56.28% | 61.8% | 59.16% | 54.67% | 66.71% | 60.62% | |
| Fee revenue per fee earner, annualised | MEMO | fees x 12 / fee earners | 183,000.344 | 192,071.2335 | 235,115.9625 | 209,150.3265 | 209,579.4037 | 263,080.7512 | 221,329.3987 | 181,382.34 | 263,303.9014 | 233,302.428 | 249,178.2762 | 270,883.5476 | 241,801.7651 | 255,568.1431 | 250,370.8984 | 255,066.7408 | 194,056.1279 | 261,610.1693 | 252,810.7493 | 220,369.7372 | 256,818.5792 | 234,371.543 | 244,843.1369 | 265,058.4265 | 225,948.1595 | 244,395.5014 |
| Measure | Section | Basis | 2026-01 Budget | 2026-02 Budget | 2026-03 Budget | 2026-04 Budget | 2026-05 Budget | 2026-06 Budget | 2026-07 Budget | 2026-08 Budget | 2026-09 Budget | 2026-10 Budget | 2026-11 Budget | 2026-12 Budget | FY2026 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operations and supply chain: chargeable hours | HOURS | budget input | 1,240 | 1,210 | 1,350 | 1,210 | 1,050 | 1,320 | 1,400 | 1,110 | 1,390 | 1,340 | 1,330 | 1,350 | 15,300 |
| Finance and performance: chargeable hours | HOURS | budget input | 920 | 940 | 1,060 | 980 | 860 | 1,060 | 1,120 | 890 | 1,110 | 1,080 | 1,070 | 1,080 | 12,170 |
| Digital and ERP: chargeable hours | HOURS | budget input | 1,080 | 1,050 | 1,190 | 1,060 | 920 | 1,140 | 1,210 | 970 | 1,200 | 1,170 | 1,160 | 1,170 | 13,320 |
| TOTAL CHARGEABLE HOURS | HOURS | 3,240 | 3,200 | 3,600 | 3,250 | 2,830 | 3,520 | 3,730 | 2,970 | 3,700 | 3,590 | 3,560 | 3,600 | 40,790 | |
| Operations and supply chain: fee revenue | REVENUE | budget input | 223,200 | 217,800 | 243,000 | 217,800 | 189,000 | 237,600 | 252,000 | 199,800 | 250,200 | 241,200 | 239,400 | 243,000 | 2,754,000 |
| Finance and performance: fee revenue | REVENUE | budget input | 163,760 | 167,320 | 188,680 | 174,440 | 153,080 | 188,680 | 199,360 | 158,420 | 197,580 | 192,240 | 190,460 | 192,240 | 2,166,260 |
| Digital and ERP: fee revenue | REVENUE | budget input | 198,720 | 193,200 | 218,960 | 195,040 | 169,280 | 209,760 | 222,640 | 178,480 | 220,800 | 215,280 | 213,440 | 215,280 | 2,450,880 |
| FEE REVENUE | REVENUE | 585,680 | 578,320 | 650,640 | 587,280 | 511,360 | 636,040 | 674,000 | 536,700 | 668,580 | 648,720 | 643,300 | 650,520 | 7,371,140 | |
| Travel and expenses rebilled at cost | REVENUE | budget input | 28,200 | 27,300 | 31,000 | 27,300 | 23,400 | 30,000 | 32,300 | 25,200 | 31,700 | 30,500 | 30,200 | 31,000 | 348,100 |
| REVENUE | REVENUE | 613,880 | 605,620 | 681,640 | 614,580 | 534,760 | 666,040 | 706,300 | 561,900 | 700,280 | 679,220 | 673,500 | 681,520 | 7,719,240 | |
| Fee-earner salaries and employer social security | COST OF DELIVERY | budget input | -297,676 | -297,676 | -309,936 | -309,936 | -309,936 | -309,936 | -309,936 | -309,936 | -322,616 | -322,616 | -322,616 | -322,616 | -3,745,432 |
| Fee-earner bonus accrual (at target) | COST OF DELIVERY | budget input | -34,427 | -34,427 | -34,427 | -34,427 | -34,427 | -34,427 | -34,427 | -34,427 | -34,427 | -34,427 | -34,427 | -34,427 | -413,124 |
| Subcontractors | COST OF DELIVERY | budget input | -9,000 | -9,000 | -9,000 | -9,000 | -9,000 | -9,000 | -9,000 | -9,000 | -9,000 | -9,000 | -9,000 | -9,000 | -108,000 |
| Engagement travel and expenses | COST OF DELIVERY | budget input | -38,880 | -38,400 | -43,200 | -39,000 | -33,960 | -42,240 | -44,760 | -35,640 | -44,400 | -43,080 | -42,720 | -43,200 | -489,480 |
| TOTAL COST OF DELIVERY | COST OF DELIVERY | -379,983 | -379,503 | -396,563 | -392,363 | -387,323 | -395,603 | -398,123 | -389,003 | -410,443 | -409,123 | -408,763 | -409,243 | -4,756,036 | |
| GROSS PROFIT | COST OF DELIVERY | 233,897 | 226,117 | 285,077 | 222,217 | 147,437 | 270,437 | 308,177 | 172,897 | 289,837 | 270,097 | 264,737 | 272,277 | 2,963,204 | |
| Founder and central staff payroll | OPERATING COSTS | budget input | -65,570 | -65,570 | -65,570 | -65,570 | -65,570 | -65,570 | -65,570 | -65,570 | -65,570 | -65,570 | -65,570 | -65,570 | -786,840 |
| Central staff bonus accrual (at target) | OPERATING COSTS | budget input | -2,647 | -2,647 | -2,647 | -2,647 | -2,647 | -2,647 | -2,647 | -2,647 | -2,647 | -2,647 | -2,647 | -2,647 | -31,764 |
| Severance on separations | OPERATING COSTS | budget input | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Office rent and service charges, Munich | OPERATING COSTS | budget input | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -24,000 | -288,000 |
| IT, software and research databases | OPERATING COSTS | budget input | -13,200 | -13,200 | -13,200 | -13,200 | -13,200 | -13,200 | -13,200 | -13,200 | -13,200 | -13,200 | -13,200 | -13,200 | -158,400 |
| Company car leases (partners and directors) | OPERATING COSTS | budget input | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -6,300 | -75,600 |
| Recruitment (agency fees and campus) | OPERATING COSTS | budget input | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -54,000 |
| Marketing, events and business development | OPERATING COSTS | budget input | -8,200 | -8,200 | -8,200 | -8,200 | -8,200 | -8,200 | -8,200 | -8,200 | -8,200 | -8,200 | -8,200 | -8,200 | -98,400 |
| Training and certifications | OPERATING COSTS | budget input | -5,500 | -5,500 | -5,500 | -5,500 | -5,500 | -5,500 | -5,500 | -5,500 | -5,500 | -5,500 | -5,500 | -5,500 | -66,000 |
| Insurance (professional indemnity, D&O, office) | OPERATING COSTS | budget input | -3,800 | -3,800 | -3,800 | -3,800 | -3,800 | -3,800 | -3,800 | -3,800 | -3,800 | -3,800 | -3,800 | -3,800 | -45,600 |
| Tax adviser, legal and payroll bureau | OPERATING COSTS | budget input | -6,000 | -6,000 | -6,000 | -6,000 | -6,000 | -6,000 | -6,000 | -6,000 | -6,000 | -6,000 | -6,000 | -6,000 | -72,000 |
| Office running costs and supplies | OPERATING COSTS | budget input | -4,100 | -4,100 | -4,100 | -4,100 | -4,100 | -4,100 | -4,100 | -4,100 | -4,100 | -4,100 | -4,100 | -4,100 | -49,200 |
| Client entertainment (30% not deductible) | OPERATING COSTS | budget input | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -27,600 |
| Bank charges | OPERATING COSTS | budget input | -500 | -500 | -500 | -500 | -500 | -500 | -500 | -500 | -500 | -500 | -500 | -500 | -6,000 |
| Bad debts and expected credit losses | OPERATING COSTS | budget input | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -18,000 |
| TOTAL OPERATING COSTS | OPERATING COSTS | -148,117 | -148,117 | -148,117 | -148,117 | -148,117 | -148,117 | -148,117 | -148,117 | -148,117 | -148,117 | -148,117 | -148,117 | -1,777,404 | |
| EBITDA | OPERATING COSTS | 85,780 | 78,000 | 136,960 | 74,100 | -680 | 122,320 | 160,060 | 24,780 | 141,720 | 121,980 | 116,620 | 124,160 | 1,185,800 | |
| Depreciation | OPERATING COSTS | budget input | -10,800 | -10,800 | -10,800 | -10,800 | -10,800 | -10,800 | -10,800 | -10,800 | -10,800 | -10,800 | -10,800 | -10,800 | -129,600 |
| Interest | OPERATING COSTS | budget input | -583 | -569 | -554 | -540 | -525 | -510 | -496 | -481 | -467 | -452 | -437 | -423 | -6,037 |
| PROFIT BEFORE TAX | OPERATING COSTS | 74,397 | 66,631 | 125,606 | 62,760 | -12,005 | 111,010 | 148,764 | 13,499 | 130,453 | 110,728 | 105,383 | 112,937 | 1,050,163 | |
| Corporate income tax and trade tax (statutory rate) | OPERATING COSTS | profit before tax x (15.825% + 17.15%) | -24,532.4107 | -21,971.5723 | -41,418.5785 | -20,695.11 | 3,958.6487 | -36,605.5475 | -49,054.929 | -4,451.2953 | -43,016.8768 | -36,512.558 | -34,750.0442 | -37,240.9757 | -346,291.2492 |
| NET PROFIT | OPERATING COSTS | 49,864.5892 | 44,659.4278 | 84,187.4215 | 42,064.89 | -8,046.3512 | 74,404.4525 | 99,709.071 | 9,047.7048 | 87,436.1233 | 74,215.442 | 70,632.9557 | 75,696.0243 | 703,871.7508 | |
| Cash at bank | BUDGETED MONTH-END BALANCES | budget balance | 1,501,000 | 1,546,000 | 1,237,000 | 1,280,000 | 1,277,000 | 901,000 | 998,000 | 1,011,000 | 1,096,000 | 1,169,000 | 1,239,000 | 1,314,000 | 1,314,000 |
| Trade receivables | BUDGETED MONTH-END BALANCES | budget balance | 970,000 | 957,000 | 1,078,000 | 972,000 | 845,000 | 1,053,000 | 1,117,000 | 888,000 | 1,107,000 | 1,074,000 | 1,065,000 | 1,077,000 | 1,077,000 |
| Contract assets less contract liabilities | BUDGETED MONTH-END BALANCES | budget balance | 322,000 | 318,000 | 358,000 | 323,000 | 281,000 | 350,000 | 371,000 | 295,000 | 368,000 | 357,000 | 354,000 | 358,000 | 358,000 |
| label | ytd actual | ytd budget | ytd variance | ytd variance pct | fy outlook | fy budget | fy variance | fy variance pct | commentary |
|---|---|---|---|---|---|---|---|---|---|
| Operations and supply chain: hours | 10,161.6 | 9,890 | 271.6 | 2.75% | 16,111.9557 | 15,300 | 811.9557 | 5.31% | |
| Finance and performance: hours | 7,823.3 | 7,830 | -6.7 | -0.09% | 12,398.4094 | 12,170 | 228.4094 | 1.88% | |
| Digital and ERP: hours | 7,067.2 | 8,620 | -1,552.8 | -18.01% | 12,291.5188 | 13,320 | -1,028.4812 | -7.72% | |
| Operations and supply chain: fee revenue | 1,751,228.84 | 1,780,200 | -28,971.16 | -1.63% | 2,842,282.9527 | 2,754,000 | 88,282.9527 | 3.21% | Hours ahead of budget; EUR 78k lost on rate, with EUR 89k of Norlach time above its cap. |
| Finance and performance: fee revenue | 1,413,034.12 | 1,393,740 | 19,294.12 | 1.38% | 2,252,519.9351 | 2,166,260 | 86,259.9351 | 3.98% | |
| Digital and ERP: fee revenue | 1,291,027.88 | 1,586,080 | -295,052.12 | -18.6% | 2,241,732.3004 | 2,450,880 | -209,147.6996 | -8.53% | No new digital engagement between Varnholt (March) and Sauerbeck (July); subcontractors covered the June leaver. |
| FEE REVENUE | 4,455,290.84 | 4,760,020 | -304,729.16 | -6.4% | 7,336,535.1882 | 7,371,140 | -34,604.8118 | -0.47% | |
| Travel and expenses rebilled | 248,974.3 | 224,700 | 24,274.3 | 10.8% | 412,192.3318 | 348,100 | 64,092.3318 | 18.41% | |
| REVENUE | 4,704,265.14 | 4,984,720 | -280,454.86 | -5.63% | 7,748,727.52 | 7,719,240 | 29,487.52 | 0.38% | |
| Fee-earner salaries and employer social security | -2,478,057.51 | -2,454,968 | -23,089.51 | -0.94% | -3,781,621.3672 | -3,745,432 | -36,189.3672 | -0.97% | |
| Fee-earner bonus accrual | -198,788.31 | -275,416 | 76,627.69 | 27.82% | -344,535.6524 | -413,124 | 68,588.3476 | 16.6% | Bonus accrued at 70% of target on the year to date performance. |
| Subcontractors | -152,950.66 | -72,000 | -80,950.66 | -112.43% | -230,461.6426 | -108,000 | -122,461.6426 | -113.39% | Operations and finance bought in help for the April to June peak and an operations vacancy; digital covered its June leaver. |
| Engagement travel and expenses | -312,249.05 | -316,080 | 3,830.95 | 1.21% | -504,247.6146 | -489,480 | -14,767.6146 | -3.02% | |
| TOTAL COST OF DELIVERY | -3,142,045.53 | -3,118,464 | -23,581.53 | -0.76% | -4,860,866.2768 | -4,756,036 | -104,830.2768 | -2.2% | |
| GROSS PROFIT | 1,562,219.61 | 1,866,256 | -304,036.39 | -16.29% | 2,887,861.2432 | 2,963,204 | -75,342.7568 | -2.54% | |
| Gross margin % | 0.3321 | 0.3744 | -0.0423 | 0.3727 | 0.3839 | -0.0112 | |||
| Founder and central staff payroll | -525,130.69 | -524,560 | -570.69 | -0.11% | -787,409.4598 | -786,840 | -569.4598 | -0.07% | |
| Central staff bonus accrual | -14,851.4764 | -21,176 | 6,324.5236 | 29.87% | -25,441.4085 | -31,764 | 6,322.5915 | 19.9% | |
| Severance on separations | 0 | 0 | 0 | 0% | 0 | 0 | 0 | 0% | |
| Office rent and service charges, Munich | -192,000 | -192,000 | 0 | 0% | -288,000 | -288,000 | 0 | 0% | |
| IT, software and research databases | -103,419 | -105,600 | 2,181 | 2.07% | -157,419 | -158,400 | 981 | 0.62% | |
| Company car leases (partners and directors) | -50,400 | -50,400 | 0 | 0% | -75,600 | -75,600 | 0 | 0% | |
| Recruitment (agency fees and campus) | -67,900 | -36,000 | -31,900 | -88.61% | -101,160 | -54,000 | -47,160 | -87.33% | Agency fees for the February manager and July senior consultant hires, not budgeted. |
| Marketing, events and business development | -63,892 | -65,600 | 1,708 | 2.6% | -99,592 | -98,400 | -1,192 | -1.21% | |
| Training and certifications | -43,894 | -44,000 | 106 | 0.24% | -66,994 | -66,000 | -994 | -1.51% | |
| Insurance (professional indemnity, D&O, office) | -30,900 | -30,400 | -500 | -1.64% | -46,100 | -45,600 | -500 | -1.1% | |
| Tax adviser, legal and payroll bureau | -47,292 | -48,000 | 708 | 1.47% | -71,292 | -72,000 | 708 | 0.98% | |
| Office running costs and supplies | -34,042 | -32,800 | -1,242 | -3.79% | -50,842 | -49,200 | -1,642 | -3.34% | |
| Client entertainment (30% not deductible) | -15,470 | -18,400 | 2,930 | 15.92% | -25,550 | -27,600 | 2,050 | 7.43% | |
| Bank charges | -3,807 | -4,000 | 193 | 4.83% | -5,807 | -6,000 | 193 | 3.22% | |
| Bad debts and expected credit losses | -116,973.4298 | -12,000 | -104,973.4298 | -874.78% | -116,628.0517 | -18,000 | -98,628.0517 | -547.93% | Pelzhoff insolvency application in July: 95% of the net claim provided after the VAT correction. |
| TOTAL OPERATING COSTS | -1,309,971.5962 | -1,184,936 | -125,035.5962 | -10.55% | -1,917,834.92 | -1,777,404 | -140,430.92 | -7.9% | |
| EBITDA | 252,248.0138 | 681,320 | -429,071.9862 | -62.98% | 970,026.3232 | 1,185,800 | -215,773.6768 | -18.2% | EUR 429k behind budget YTD; EUR 216k on the full-year outlook. |
| EBITDA % of revenue | 0.0536 | 0.1367 | -0.0831 | 0.1252 | 0.1536 | -0.0284 | |||
| Depreciation | -74,336.1111 | -86,400 | 12,063.8889 | 13.96% | -114,080.5556 | -129,600 | 15,519.4444 | 11.97% | |
| Interest | -4,258.31 | -4,258 | -0.31 | -0.01% | -6,037.437 | -6,037 | -0.437 | -0.01% | |
| Corporate income tax and trade tax | -58,792.6419 | -194,770.7945 | 135,978.1526 | 69.81% | -282,784.8058 | -346,291.2492 | 63,506.4435 | 18.34% | |
| NET PROFIT | 114,860.9507 | 395,891.2055 | -281,030.2548 | -70.99% | 567,123.5248 | 703,871.7508 | -136,748.2259 | -19.43% | |
| Cash at bank | 710,950.8223 | 1,011,000 | -300,049.1777 | -29.68% | 962,132.9822 | 1,314,000 | -351,867.0178 | -26.78% | |
| Trade receivables | 976,603.1345 | 888,000 | 88,603.1345 | 9.98% | 1,134,435.9639 | 1,077,000 | 57,435.9639 | 5.33% | |
| Contract assets less contract liabilities | 336,213.23 | 295,000 | 41,213.23 | 13.97% | 705,549.9934 | 358,000 | 347,549.9934 | 97.08% | Unbilled time and materials billed in arrears; capped work invoiced ahead of revenue on Norlach. |
| Practice | Actual fee revenue YTD | Budget fee revenue YTD | Actual hours YTD | Budget hours YTD | Actual rate | Budget rate | Hours effect | Rate effect | Total variance |
|---|---|---|---|---|---|---|---|---|---|
| Operations and supply chain | 1,751,228.84 | 1,780,200 | 10,161.6 | 9,890 | 172.3379 | 180 | 48,888 | -77,859.16 | -28,971.16 |
| Finance and performance | 1,413,034.12 | 1,393,740 | 7,823.3 | 7,830 | 180.6187 | 178 | -1,192.6 | 20,486.72 | 19,294.12 |
| Digital and ERP | 1,291,027.88 | 1,586,080 | 7,067.2 | 8,620 | 182.6788 | 184 | -285,715.2 | -9,336.92 | -295,052.12 |
| Travel and expenses rebilled (no hours) | 248,974.3 | 224,700 | 24,274.3 | 0 | 24,274.3 | ||||
| TOTAL | 4,704,265.14 | 4,984,720 | 25,052.1 | 26,340 | -213,745.5 | -66,709.36 | -280,454.86 |
| step | value |
|---|---|
| Budget EBITDA YTD | 681,320 |
| Revenue variance | -280,454.86 |
| Fee-earner pay and social security variance | -23,089.51 |
| Fee-earner bonus variance | 76,627.69 |
| Subcontractor and travel variance | -77,119.71 |
| Central payroll, bonus and severance variance | 5,753.8336 |
| Overheads variance | -25,816 |
| Bad debts and credit losses variance | -104,973.4298 |
| Actual EBITDA YTD | 252,248.0138 |
Balance sheet & cash flow
Upside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cash at bank (negative = overdraft drawn) | ASSETS | CF | 1,577,178.874 | 1,525,510.8732 | 1,178,074.1381 | 1,074,424.9785 | 1,135,132.3232 | 621,616.852 | 649,515.3451 | 710,950.8223 | 721,746.4483 | 706,682.306 | 828,964.1373 | 962,132.9822 | 1,164,640.046 | 1,292,427.827 | 1,199,707.5326 | 1,242,305.3466 | 1,378,313.8525 | 1,223,604.1731 | 1,312,975.0687 | 1,486,050.712 | 1,699,976.747 | 1,839,417.7815 | 2,083,043.3216 | 2,289,943.6316 | 962,132.9822 | 2,289,943.6316 |
| Trade receivables, net of credit loss provisions | ASSETS | Receivables | 745,227.4664 | 725,796.1868 | 782,343.8124 | 942,462.9391 | 866,885.0521 | 1,032,623.0912 | 982,611.0463 | 976,603.1345 | 919,721.5384 | 1,061,833.3234 | 1,034,525.0705 | 1,134,435.9639 | 1,146,439.0756 | 1,172,941.5891 | 1,143,352.2729 | 1,152,444.5043 | 1,251,994.3151 | 999,435.0491 | 1,185,240.301 | 1,238,957.6481 | 1,103,854.5811 | 1,246,929.0462 | 1,193,462.1623 | 1,194,647.6152 | 1,134,435.9639 | 1,194,647.6152 |
| Contract assets (work done, not yet invoiced) | ASSETS | Engagements | 416,046.58 | 439,546.84 | 560,306.13 | 470,979.52 | 497,583.64 | 572,638.86 | 469,393.58 | 375,257.74 | 586,533.0145 | 585,621.4744 | 668,682.925 | 709,302.7148 | 706,242.2093 | 711,875.4752 | 724,889.8943 | 777,725.6269 | 570,877.8484 | 791,784.127 | 767,024.4234 | 685,525.8787 | 845,751.2225 | 791,886.9798 | 831,108.749 | 899,147.3472 | 709,302.7148 | 899,147.3472 |
| Prepayments and deposits | ASSETS | opening balance, no movement modelled | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 | 42,000 |
| Fixed assets, net book value | ASSETS | Fixed_Assets | 388,113.8889 | 380,877.7778 | 376,897.2222 | 370,050 | 364,788.8889 | 357,566.6667 | 351,936.1111 | 343,863.8889 | 341,486.1111 | 336,569.4444 | 329,180.5556 | 321,719.4444 | 318,111.9444 | 310,470.0556 | 302,753.7778 | 296,946.4444 | 289,024.7222 | 281,028.6111 | 272,958.1111 | 264,813.2222 | 261,260.6111 | 252,833.6111 | 244,332.2222 | 235,756.4444 | 321,719.4444 | 235,756.4444 |
| TOTAL ASSETS | ASSETS | 3,168,566.8092 | 3,113,731.6778 | 2,939,621.3027 | 2,899,917.4376 | 2,906,389.9042 | 2,626,445.4699 | 2,495,456.0825 | 2,448,675.5856 | 2,611,487.1123 | 2,732,706.5483 | 2,903,352.6883 | 3,169,591.1053 | 3,377,433.2754 | 3,529,714.9468 | 3,412,703.4776 | 3,511,421.9222 | 3,532,210.7382 | 3,337,851.9604 | 3,580,197.9042 | 3,717,347.461 | 3,952,843.1618 | 4,173,067.4186 | 4,393,946.4551 | 4,661,495.0384 | 3,169,591.1053 | 4,661,495.0384 | |
| Trade payables: subcontractors | LIABILITIES | Payables | 8,684.888 | 10,135.7623 | 3,031.2216 | 19,826.3571 | 44,771.4971 | 52,865.0275 | 23,775.2929 | 15,088.8416 | 42,527.3539 | 18,771.4804 | 5,018.3314 | 23,711.8405 | 20,999.687 | 28,097.8504 | 1,183.2169 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 23,711.8405 | 0 |
| Trade payables: travel card and expense claims | LIABILITIES | Payables | 15,579.9582 | 19,244.3515 | 24,125.202 | 19,285.1067 | 19,822.8362 | 30,654.4589 | 23,581.694 | 20,639.1345 | 28,744.4451 | 24,801.8278 | 24,201.8077 | 26,891.1371 | 26,456.3435 | 27,917.0025 | 27,797.0394 | 28,721.9122 | 22,086.4324 | 28,541.1443 | 27,123.2252 | 22,679.7806 | 28,287.1859 | 25,017.919 | 26,229.8966 | 28,372.2462 | 26,891.1371 | 28,372.2462 |
| Trade payables: overhead suppliers | LIABILITIES | Payables | 25,783.655 | 42,058.722 | 33,919.299 | 30,144.028 | 33,914.775 | 29,600.318 | 39,168.739 | 26,484.3 | 33,604.7375 | 41,494.4375 | 30,629.7375 | 30,629.7375 | 52,860.5895 | 31,548.6296 | 31,548.6296 | 44,571.0852 | 31,548.6296 | 31,548.6296 | 31,548.6296 | 31,548.6296 | 34,523.6296 | 31,548.6296 | 31,548.6296 | 31,548.6296 | 30,629.7375 | 31,548.6296 |
| Wage tax payable | LIABILITIES | People | 89,474.3385 | 92,228.5977 | 230,155.8949 | 91,552.2875 | 92,669.3465 | 92,659.9635 | 92,694.1823 | 92,642.9399 | 94,291.4578 | 95,457.5659 | 94,878.845 | 94,847.6682 | 102,751.7908 | 102,720.8787 | 231,879.8537 | 105,051.0152 | 105,032.1092 | 105,013.0278 | 104,993.7041 | 104,994.1753 | 107,280.4256 | 107,252.005 | 107,223.7802 | 107,195.9121 | 94,847.6682 | 107,195.9121 |
| VAT payable (net of the special prepayment) | LIABILITIES | VAT | 78,952.8068 | 53,605.948 | 54,997.5889 | 78,835.514 | 76,505.4044 | 67,369.0656 | 74,965.4105 | 76,102.6106 | 54,295.6448 | 62,340.8919 | 93,492.8369 | 123,335.7391 | 149,534.3845 | 135,685.5692 | 131,162.4989 | 122,320.1035 | 138,396.2438 | 116,377.4249 | 125,452.0804 | 165,623.643 | 150,234.5146 | 171,162.662 | 188,159.7611 | 184,065.055 | 123,335.7391 | 184,065.055 |
| Contract liabilities (invoiced ahead of the work) | LIABILITIES | Engagements | 44,115.87 | 35,015.54 | 23,217.76 | 36,015.43 | 11,299.39 | 38,346.58 | 15,745.86 | 39,044.51 | 11,679.7377 | 5,870.9677 | 4,578.6618 | 3,752.7213 | 19,302.7478 | 26,516.8336 | 0 | 3,484.2983 | 9,383.908 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,752.7213 | 0 |
| Bonus provision | LIABILITIES | People | 417,950.6766 | 444,696.4126 | 79,696.1294 | 106,268.0267 | 133,111.603 | 159,952.9989 | 186,802.3464 | 213,639.7864 | 252,534.7019 | 291,831.5179 | 330,909.603 | 369,977.0609 | 412,202.9193 | 454,416.97 | 126,639.9041 | 169,820.6843 | 212,993.5974 | 256,158.5837 | 299,315.5589 | 342,472.7302 | 386,425.0153 | 430,367.4268 | 474,300.022 | 518,222.9252 | 369,977.0609 | 518,222.9252 |
| Corporate income tax payable / (receivable) | LIABILITIES | Tax | 22,300 | 22,300 | -4,100.3276 | 1,012.6952 | 4,052.5771 | -7,962.2608 | -39,955.2157 | -43,784.8807 | -57,622.8381 | -41,283.2367 | -13,201.2985 | -19,439.0204 | -3,325.1679 | 23,767.317 | 18,095.8291 | 46,565.9803 | 49,261.1568 | 50,671.1472 | 81,766.8347 | 97,588.3426 | 100,839.4276 | 127,199.4569 | 158,925.3735 | 166,851.4825 | -19,439.0204 | 166,851.4825 |
| Trade tax payable / (receivable) | LIABILITIES | Tax | 28,100 | -9,900 | 503.4364 | 6,044.5638 | -28,661.0302 | -2,667.6317 | -41,272.1611 | -90,447.4774 | -60,388.0599 | -42,680.3719 | -57,272.1814 | -18,976.1738 | -1,513.1362 | -8,920.7007 | 21,701.4041 | 52,555.312 | 18,707.6944 | 57,004.1974 | 90,703.4734 | 71,081.2323 | 111,372.9815 | 139,940.0908 | 137,553.9072 | 182,912.1122 | -18,976.1738 | 182,912.1122 |
| Bank loan: current portion | LIABILITIES | Financing | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 |
| Bank loan: non-current portion | LIABILITIES | Financing | 112,496 | 108,329 | 104,162 | 99,995 | 95,828 | 91,661 | 87,494 | 83,327 | 79,160 | 74,993 | 70,826 | 66,659 | 62,492 | 58,325 | 54,158 | 49,991 | 45,824 | 41,657 | 37,490 | 33,323 | 29,156 | 24,989 | 20,822 | 16,655 | 66,659 | 16,655 |
| TOTAL LIABILITIES | LIABILITIES | 893,442.1931 | 867,718.3341 | 599,712.2046 | 538,983.009 | 533,318.3991 | 602,483.5199 | 513,004.1483 | 482,740.7649 | 528,831.1806 | 581,602.0806 | 634,066.3435 | 751,393.7105 | 891,766.1584 | 930,079.3502 | 694,170.3759 | 673,085.3911 | 683,237.7716 | 736,975.1549 | 848,397.5063 | 919,315.5337 | 998,123.1802 | 1,107,481.1901 | 1,194,767.3703 | 1,285,827.363 | 751,393.7105 | 1,285,827.363 | |
| Share capital | EQUITY | opening balance | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 |
| Retained earnings: opening (memo) | EQUITY | 2,251,073.87 | 2,225,124.6161 | 2,196,013.3437 | 2,289,909.0981 | 2,310,934.4286 | 2,323,071.5052 | 1,973,961.95 | 1,932,451.9342 | 1,915,934.8207 | 2,032,655.9317 | 2,101,104.4677 | 2,219,286.3449 | 2,368,197.3948 | 2,435,667.117 | 2,549,635.5966 | 2,668,533.1017 | 2,788,336.5312 | 2,798,972.9666 | 2,550,876.8055 | 2,681,800.3978 | 2,748,031.9274 | 2,904,719.9816 | 3,015,586.2285 | 3,149,179.0847 | |||
| Net profit (memo) | EQUITY | PL | -25,949.2539 | -29,111.2724 | 93,895.7544 | 21,025.3305 | 12,137.0766 | 100,890.4449 | -41,510.0158 | -16,517.1135 | 116,721.111 | 68,448.536 | 118,181.8772 | 148,911.05 | 67,469.7222 | 113,968.4796 | 118,897.5051 | 119,803.4295 | 10,636.4354 | 148,890.3063 | 130,923.5923 | 66,231.5295 | 156,688.0543 | 110,866.2469 | 133,592.8562 | 176,488.5906 | 567,123.5248 | 1,354,456.7479 |
| Dividends (memo) | EQUITY | Financing | 0 | 0 | 0 | 0 | 0 | 450,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 396,986.4674 | 0 | 0 | 0 | 0 | 0 | 0 | 450,000 | 396,986.4674 |
| Retained earnings | EQUITY | 2,225,124.6161 | 2,196,013.3437 | 2,289,909.0981 | 2,310,934.4286 | 2,323,071.5052 | 1,973,961.95 | 1,932,451.9342 | 1,915,934.8207 | 2,032,655.9317 | 2,101,104.4677 | 2,219,286.3449 | 2,368,197.3948 | 2,435,667.117 | 2,549,635.5966 | 2,668,533.1017 | 2,788,336.5312 | 2,798,972.9666 | 2,550,876.8055 | 2,681,800.3978 | 2,748,031.9274 | 2,904,719.9816 | 3,015,586.2285 | 3,149,179.0847 | 3,325,667.6753 | 2,368,197.3948 | 3,325,667.6753 | |
| TOTAL EQUITY | EQUITY | 2,275,124.6161 | 2,246,013.3437 | 2,339,909.0981 | 2,360,934.4286 | 2,373,071.5052 | 2,023,961.95 | 1,982,451.9342 | 1,965,934.8207 | 2,082,655.9317 | 2,151,104.4677 | 2,269,286.3449 | 2,418,197.3948 | 2,485,667.117 | 2,599,635.5966 | 2,718,533.1017 | 2,838,336.5312 | 2,848,972.9666 | 2,600,876.8055 | 2,731,800.3978 | 2,798,031.9274 | 2,954,719.9816 | 3,065,586.2285 | 3,199,179.0847 | 3,375,667.6753 | 2,418,197.3948 | 3,375,667.6753 | |
| TOTAL LIABILITIES AND EQUITY | EQUITY | 3,168,566.8092 | 3,113,731.6778 | 2,939,621.3027 | 2,899,917.4376 | 2,906,389.9042 | 2,626,445.4699 | 2,495,456.0825 | 2,448,675.5856 | 2,611,487.1123 | 2,732,706.5483 | 2,903,352.6883 | 3,169,591.1053 | 3,377,433.2754 | 3,529,714.9468 | 3,412,703.4776 | 3,511,421.9222 | 3,532,210.7382 | 3,337,851.9604 | 3,580,197.9042 | 3,717,347.461 | 3,952,843.1618 | 4,173,067.4186 | 4,393,946.4551 | 4,661,495.0384 | 3,169,591.1053 | 4,661,495.0384 | |
| CHECK: assets less liabilities and equity (must be zero) | EQUITY | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Lock-up: receivables + contract assets - contract liabilities | MEMO | 1,117,158.1764 | 1,130,327.4868 | 1,319,432.1824 | 1,377,427.0291 | 1,353,169.3021 | 1,566,915.3712 | 1,436,258.7663 | 1,312,816.3645 | 1,494,574.8152 | 1,641,583.8301 | 1,698,629.3336 | 1,839,985.9574 | 1,833,378.5371 | 1,858,300.2307 | 1,868,242.1672 | 1,926,685.8329 | 1,813,488.2555 | 1,791,219.1761 | 1,952,264.7244 | 1,924,483.5268 | 1,949,605.8037 | 2,038,816.026 | 2,024,570.9113 | 2,093,794.9623 | 1,839,985.9574 | 2,093,794.9623 | |
| Working capital (lock-up + prepayments - trade payables) | MEMO | 1,109,109.6752 | 1,100,888.651 | 1,300,356.4598 | 1,350,171.5373 | 1,296,660.1938 | 1,495,795.5669 | 1,391,733.0403 | 1,292,604.0884 | 1,431,698.2787 | 1,598,516.0844 | 1,680,779.457 | 1,800,753.2422 | 1,775,061.9171 | 1,812,736.7481 | 1,849,713.2812 | 1,895,392.8355 | 1,801,853.1935 | 1,773,129.4022 | 1,935,592.8696 | 1,912,255.1165 | 1,928,794.9881 | 2,024,249.4774 | 2,008,792.3851 | 2,075,874.0865 | 1,800,753.2422 | 2,075,874.0865 | |
| Net cash / (debt): cash less bank loan | MEMO | 1,414,678.874 | 1,367,177.8732 | 1,023,908.1381 | 924,425.9785 | 989,300.3232 | 479,951.852 | 512,017.3451 | 577,619.8223 | 592,582.4483 | 581,685.306 | 708,134.1373 | 845,469.9822 | 1,052,144.046 | 1,184,098.827 | 1,095,545.5326 | 1,142,310.3466 | 1,282,485.8525 | 1,131,943.1731 | 1,225,481.0687 | 1,402,723.712 | 1,620,816.747 | 1,764,424.7815 | 2,012,217.3216 | 2,223,284.6316 | 845,469.9822 | 2,223,284.6316 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Net profit | OPERATING ACTIVITIES (indirect) | PL | -25,949.2539 | -29,111.2724 | 93,895.7544 | 21,025.3305 | 12,137.0766 | 100,890.4449 | -41,510.0158 | -16,517.1135 | 116,721.111 | 68,448.536 | 118,181.8772 | 148,911.05 | 67,469.7222 | 113,968.4796 | 118,897.5051 | 119,803.4295 | 10,636.4354 | 148,890.3063 | 130,923.5923 | 66,231.5295 | 156,688.0543 | 110,866.2469 | 133,592.8562 | 176,488.5906 | 567,123.5248 | 1,354,456.7479 |
| Add back: depreciation | OPERATING ACTIVITIES (indirect) | 8,986.1111 | 9,036.1111 | 9,180.5556 | 9,247.2222 | 9,361.1111 | 9,422.2222 | 9,530.5556 | 9,572.2222 | 9,777.7778 | 9,916.6667 | 9,988.8889 | 10,061.1111 | 10,245.5 | 10,319.8889 | 10,394.2778 | 10,525.3333 | 10,599.7222 | 10,674.1111 | 10,748.5 | 10,822.8889 | 11,030.6111 | 11,105 | 11,179.3889 | 11,253.7778 | 114,080.5556 | 128,899 | |
| Add back: interest | OPERATING ACTIVITIES (indirect) | 583.3345 | 568.75 | 554.1655 | 539.581 | 524.9965 | 510.412 | 495.8275 | 481.243 | 466.6585 | 452.074 | 437.4895 | 422.905 | 408.3205 | 393.736 | 379.1515 | 364.567 | 349.9825 | 335.398 | 320.8135 | 306.229 | 291.6445 | 277.06 | 262.4755 | 247.891 | 6,037.437 | 3,937.269 | |
| Add back: corporate income tax and trade tax | OPERATING ACTIVITIES (indirect) | 0 | 0 | 20,003.1088 | 10,654.1502 | 6,334.2879 | 49,978.5605 | -20,197.4843 | -7,979.9812 | 57,796.46 | 34,047.2894 | 58,515.1287 | 73,633.2857 | 33,576.8902 | 56,453.3769 | 58,878.3618 | 59,324.0591 | 5,616.0154 | 73,634.2383 | 64,794.9635 | 32,967.7234 | 77,470.5791 | 54,927.1386 | 66,108.1896 | 87,212.0589 | 282,784.8058 | 670,963.5947 | |
| EBITDA (check equals PL) | OPERATING ACTIVITIES (indirect) | -16,379.8083 | -19,506.4113 | 123,633.5843 | 41,466.2839 | 28,357.4721 | 160,801.6396 | -51,681.117 | -14,443.6295 | 184,762.0073 | 112,864.5661 | 187,123.3843 | 233,028.3518 | 111,700.4328 | 181,135.4814 | 188,549.2962 | 190,017.3889 | 27,202.1555 | 233,534.0537 | 206,787.8694 | 110,328.3708 | 245,480.8889 | 177,175.4454 | 211,142.9102 | 275,202.3183 | 970,026.3232 | 2,158,256.6116 | |
| (Increase) / decrease in trade receivables | OPERATING ACTIVITIES (indirect) | BS movement | 207,557.6136 | 19,431.2796 | -56,547.6256 | -160,119.1268 | 75,577.887 | -165,738.0391 | 50,012.045 | 6,007.9118 | 56,881.5961 | -142,111.785 | 27,308.2529 | -99,910.8934 | -12,003.1117 | -26,502.5135 | 29,589.3162 | -9,092.2314 | -99,549.8108 | 252,559.266 | -185,805.2519 | -53,717.3471 | 135,103.0669 | -143,074.4651 | 53,466.884 | -1,185.4529 | -181,650.8839 | -60,211.6513 |
| (Increase) / decrease in contract assets | OPERATING ACTIVITIES (indirect) | BS movement | -78,394.38 | -23,500.26 | -120,759.29 | 89,326.61 | -26,604.12 | -75,055.22 | 103,245.28 | 94,135.84 | -211,275.2745 | 911.5401 | -83,061.4505 | -40,619.7898 | 3,060.5054 | -5,633.2658 | -13,014.4191 | -52,835.7326 | 206,847.7785 | -220,906.2786 | 24,759.7036 | 81,498.5447 | -160,225.3438 | 53,864.2428 | -39,221.7692 | -68,038.5981 | -371,650.5148 | -189,844.6324 |
| (Increase) / decrease in prepayments | OPERATING ACTIVITIES (indirect) | BS movement | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Increase / (decrease) in subcontractor payables | OPERATING ACTIVITIES (indirect) | BS movement | -22,815.112 | 1,450.8743 | -7,104.5408 | 16,795.1356 | 24,945.14 | 8,093.5304 | -29,089.7345 | -8,686.4514 | 27,438.5123 | -23,755.8735 | -13,753.149 | 18,693.5091 | -2,712.1536 | 7,098.1635 | -26,914.6335 | -1,183.2169 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -7,788.1595 | -23,711.8405 |
| Increase / (decrease) in travel and expense payables | OPERATING ACTIVITIES (indirect) | BS movement | 3,179.9582 | 3,664.3933 | 4,880.8505 | -4,840.0953 | 537.7295 | 10,831.6227 | -7,072.7649 | -2,942.5595 | 8,105.3106 | -3,942.6173 | -600.0201 | 2,689.3294 | -434.7935 | 1,460.659 | -119.9631 | 924.8728 | -6,635.4798 | 6,454.7119 | -1,417.9191 | -4,443.4445 | 5,607.4053 | -3,269.2669 | 1,211.9776 | 2,142.3496 | 14,491.1371 | 1,481.1091 |
| Increase / (decrease) in overhead payables | OPERATING ACTIVITIES (indirect) | BS movement | -16,016.345 | 16,275.067 | -8,139.423 | -3,775.271 | 3,770.747 | -4,314.457 | 9,568.421 | -12,684.439 | 7,120.4375 | 7,889.7 | -10,864.7 | 0 | 22,230.852 | -21,311.9599 | 0 | 13,022.4556 | -13,022.4556 | 0 | 0 | 0 | 2,975 | -2,975 | 0 | 0 | -11,170.2625 | 918.8921 |
| Increase / (decrease) in wage tax payable | OPERATING ACTIVITIES (indirect) | BS movement | -6.0115 | 2,754.2593 | 137,927.2972 | -138,603.6075 | 1,117.059 | -9.383 | 34.2188 | -51.2424 | 1,648.5179 | 1,166.1081 | -578.7209 | -31.1768 | 7,904.1226 | -30.9122 | 129,158.9751 | -126,828.8385 | -18.906 | -19.0814 | -19.3237 | 0.4711 | 2,286.2504 | -28.4207 | -28.2247 | -27.8681 | 5,367.3182 | 12,348.2439 |
| Increase / (decrease) in VAT payable | OPERATING ACTIVITIES (indirect) | BS movement | -10,321.3632 | -25,346.8588 | 1,391.6409 | 23,837.9251 | -2,330.1096 | -9,136.3387 | 7,596.3449 | 1,137.2001 | -21,806.9658 | 8,045.2471 | 31,151.9451 | 29,842.9022 | 26,198.6454 | -13,848.8154 | -4,523.0703 | -8,842.3954 | 16,076.1402 | -22,018.8189 | 9,074.6555 | 40,171.5626 | -15,389.1284 | 20,928.1475 | 16,997.0991 | -4,094.7061 | 34,061.5691 | 60,729.3159 |
| Increase / (decrease) in contract liabilities | OPERATING ACTIVITIES (indirect) | BS movement | 42,273.98 | -9,100.33 | -11,797.78 | 12,797.67 | -24,716.04 | 27,047.19 | -22,600.72 | 23,298.65 | -27,364.7723 | -5,808.7699 | -1,292.3059 | -825.9405 | 15,550.0265 | 7,214.0858 | -26,516.8336 | 3,484.2983 | 5,899.6097 | -9,383.908 | 0 | 0 | 0 | 0 | 0 | 0 | 1,910.8313 | -3,752.7213 |
| Increase / (decrease) in the bonus provision | OPERATING ACTIVITIES (indirect) | BS movement | 25,950.6766 | 26,745.7359 | -365,000.2832 | 26,571.8973 | 26,843.5763 | 26,841.3959 | 26,849.3475 | 26,837.44 | 38,894.9155 | 39,296.816 | 39,078.0851 | 39,067.4579 | 42,225.8583 | 42,214.0507 | -327,777.0659 | 43,180.7802 | 43,172.9131 | 43,164.9862 | 43,156.9752 | 43,157.1713 | 43,952.2851 | 43,942.4115 | 43,932.5952 | 43,922.9032 | -22,022.9391 | 148,245.8643 |
| Cash generated from operations | OPERATING ACTIVITIES (indirect) | 135,029.2085 | -7,132.2507 | -301,515.5696 | -96,542.5786 | 107,499.3412 | -20,638.0592 | 86,861.3207 | 112,608.7201 | 64,404.2846 | -5,445.0684 | 174,511.3209 | 181,933.7499 | 213,720.3843 | 171,794.9735 | -51,568.398 | 51,847.381 | 179,971.9449 | 283,384.9309 | 96,536.709 | 216,995.3289 | 259,790.4244 | 146,563.0945 | 287,501.4721 | 247,920.9459 | 431,574.4192 | 2,104,459.1915 | |
| Interest paid | OPERATING ACTIVITIES (indirect) | Financing | -583.3345 | -568.75 | -554.1655 | -539.581 | -524.9965 | -510.412 | -495.8275 | -481.243 | -466.6585 | -452.074 | -437.4895 | -422.905 | -408.3205 | -393.736 | -379.1515 | -364.567 | -349.9825 | -335.398 | -320.8135 | -306.229 | -291.6445 | -277.06 | -262.4755 | -247.891 | -6,037.437 | -3,937.269 |
| Corporate income tax and trade tax paid | OPERATING ACTIVITIES (indirect) | Tax | 0 | -38,000 | -36,000 | 0 | -38,000 | -36,000 | -50,400 | -45,025 | -41,575 | 0 | -45,025 | -41,575 | 0 | -36,768.4566 | -33,927.7449 | 0 | -36,768.4566 | -33,927.7449 | 0 | -36,768.4566 | -33,927.7449 | 0 | -36,768.4566 | -33,927.7449 | -371,600 | -282,784.8058 |
| NET CASH FROM OPERATING ACTIVITIES | OPERATING ACTIVITIES (indirect) | 134,445.874 | -45,701.0007 | -338,069.7351 | -97,082.1596 | 68,974.3448 | -57,148.4712 | 35,965.4932 | 67,102.4771 | 22,362.6261 | -5,897.1424 | 129,048.8314 | 139,935.8449 | 213,312.0638 | 134,632.781 | -85,875.2944 | 51,482.814 | 142,853.5059 | 249,121.788 | 96,215.8955 | 179,920.6433 | 225,571.035 | 146,286.0345 | 250,470.5401 | 213,745.31 | 53,936.9822 | 1,817,737.1168 | |
| Capital expenditure | INVESTING ACTIVITIES | Fixed_Assets | -3,100 | -1,800 | -5,200 | -2,400 | -4,100 | -2,200 | -3,900 | -1,500 | -7,400 | -5,000 | -2,600 | -2,600 | -6,638 | -2,678 | -2,678 | -4,718 | -2,678 | -2,678 | -2,678 | -2,678 | -7,478 | -2,678 | -2,678 | -2,678 | -41,800 | -42,936 |
| Bank loan repaid | FINANCING ACTIVITIES | Financing | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -50,004 | -50,004 |
| Dividends paid (incl. withholding tax paid on the day) | FINANCING ACTIVITIES | Financing | 0 | 0 | 0 | 0 | 0 | -450,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -396,986.4674 | 0 | 0 | 0 | 0 | 0 | 0 | -450,000 | -396,986.4674 |
| NET CASH FROM FINANCING ACTIVITIES | FINANCING ACTIVITIES | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -454,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -401,153.4674 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -500,004 | -446,990.4674 | |
| NET CASH FLOW FOR THE MONTH | CASH | 127,178.874 | -51,668.0007 | -347,436.7351 | -103,649.1596 | 60,707.3447 | -513,515.4712 | 27,898.4932 | 61,435.4771 | 10,795.6261 | -15,064.1424 | 122,281.8314 | 133,168.8449 | 202,507.0638 | 127,787.781 | -92,720.2944 | 42,597.814 | 136,008.5059 | -154,709.6794 | 89,370.8955 | 173,075.6433 | 213,926.035 | 139,441.0345 | 243,625.5401 | 206,900.31 | -487,867.0178 | 1,327,810.6494 | |
| Opening cash | CASH | 1,450,000 | 1,577,178.874 | 1,525,510.8732 | 1,178,074.1381 | 1,074,424.9785 | 1,135,132.3232 | 621,616.852 | 649,515.3451 | 710,950.8223 | 721,746.4483 | 706,682.306 | 828,964.1373 | 962,132.9822 | 1,164,640.046 | 1,292,427.827 | 1,199,707.5326 | 1,242,305.3466 | 1,378,313.8525 | 1,223,604.1731 | 1,312,975.0687 | 1,486,050.712 | 1,699,976.747 | 1,839,417.7815 | 2,083,043.3216 | |||
| CLOSING CASH (to balance sheet) | CASH | 1,577,178.874 | 1,525,510.8732 | 1,178,074.1381 | 1,074,424.9785 | 1,135,132.3232 | 621,616.852 | 649,515.3451 | 710,950.8223 | 721,746.4483 | 706,682.306 | 828,964.1373 | 962,132.9822 | 1,164,640.046 | 1,292,427.827 | 1,199,707.5326 | 1,242,305.3466 | 1,378,313.8525 | 1,223,604.1731 | 1,312,975.0687 | 1,486,050.712 | 1,699,976.747 | 1,839,417.7815 | 2,083,043.3216 | 2,289,943.6316 | 962,132.9822 | 2,289,943.6316 | |
| Free cash flow (operating less capex) | CASH | memo | 131,345.874 | -47,501.0007 | -343,269.7351 | -99,482.1596 | 64,874.3447 | -59,348.4712 | 32,065.4932 | 65,602.4771 | 14,962.6261 | -10,897.1424 | 126,448.8314 | 137,335.8449 | 206,674.0638 | 131,954.781 | -88,553.2944 | 46,764.814 | 140,175.5059 | 246,443.788 | 93,537.8955 | 177,242.6433 | 218,093.035 | 143,608.0345 | 247,792.5401 | 211,067.31 | 12,136.9822 | 1,774,801.1168 |
| Receipts from clients | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | 736,213.53 | 605,889.31 | 557,961.02 | 624,076.13 | 704,791.3 | 641,897.65 | 739,124.49 | 739,191.48 | 681,621.4689 | 676,773.7689 | 789,461.7431 | 816,217.0099 | 907,905.9567 | 915,497.4838 | 902,842.8924 | 892,295.5159 | 878,539.663 | 967,543.9513 | 802,860.1915 | 878,215.5151 | 985,325.456 | 867,546.8142 | 996,027.1131 | 987,829.1943 | 8,313,218.9008 | 10,982,429.7474 |
| Net salaries (last banking day) | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -175,787.839 | -181,424.881 | -184,331.4313 | -180,572.0342 | -182,914.9227 | -182,952.7357 | -183,485.2569 | -183,640.8093 | -188,292.0207 | -190,866.6961 | -189,580.0709 | -189,497.9794 | -204,629.2901 | -204,567.0953 | -204,490.8595 | -208,918.4149 | -208,883.2243 | -208,847.649 | -208,811.5315 | -208,812.4081 | -215,084.0796 | -215,005.9777 | -214,928.5547 | -214,852.1066 | -2,213,346.6771 | -2,517,831.1913 |
| Net bonus (March payroll) | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | 0 | 0 | -231,593.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -218,582.4476 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -231,593.6 | -218,582.4476 |
| Social security (third-last banking day) | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -97,530.3125 | -100,693.2013 | -126,364.4738 | -100,216.1784 | -102,418.4309 | -102,337.4508 | -102,369.5209 | -102,477.5709 | -106,069.382 | -107,960.654 | -107,081.0773 | -107,019.2098 | -118,450.5836 | -118,407.6688 | -140,553.3255 | -121,095.4951 | -121,073.8618 | -121,051.9338 | -121,029.5968 | -121,030.1354 | -125,723.1977 | -125,664.716 | -125,606.7817 | -125,549.5759 | -1,262,537.4624 | -1,485,236.8721 |
| Severance | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Wage tax (10th) | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -89,480.35 | -89,474.3385 | -92,228.5977 | -230,155.8949 | -91,552.2875 | -92,669.3465 | -92,659.9635 | -92,694.1823 | -92,642.9399 | -94,291.4578 | -95,457.5659 | -94,878.845 | -94,847.6682 | -102,751.7908 | -102,720.8787 | -231,879.8537 | -105,051.0152 | -105,032.1092 | -105,013.0278 | -104,993.7041 | -104,994.1753 | -107,280.4256 | -107,252.005 | -107,223.7802 | -1,248,185.7693 | -1,379,040.434 |
| Subcontractors | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -30,857.64 | -8,611.99 | -10,123.86 | -1,925.12 | -17,908.6 | -48,475.55 | -52,164.14 | -23,996.45 | -15,088.8416 | -42,527.3539 | -18,771.4804 | -5,018.3314 | -23,711.8405 | -20,999.687 | -28,097.8504 | -1,183.2169 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -275,469.3574 | -73,992.5948 |
| Travel card statements and expense claims | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -27,556.93 | -35,377.63 | -41,287.68 | -42,939.77 | -40,405.45 | -47,106.27 | -55,947.7 | -41,490.9 | -49,383.5796 | -53,546.2729 | -49,003.6355 | -51,092.9448 | -53,347.4806 | -54,373.3461 | -55,714.0419 | -56,518.9515 | -50,808.3445 | -50,627.5767 | -55,664.3695 | -49,803.0058 | -50,966.9666 | -53,305.105 | -51,247.8156 | -54,602.1428 | -535,138.7628 | -636,979.1466 |
| Rent (in advance) | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -28,560 | -28,560 | -28,560 | -28,560 | -28,560 | -28,560 | -28,560 | -28,560 | -28,560 | -28,560 | -28,560 | -28,560 | -29,416.8 | -29,416.8 | -29,416.8 | -29,416.8 | -29,416.8 | -29,416.8 | -29,416.8 | -29,416.8 | -29,416.8 | -29,416.8 | -29,416.8 | -29,416.8 | -342,720 | -353,001.6 |
| Overhead suppliers | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -71,473.38 | -70,612.22 | -74,971.44 | -63,215.27 | -62,334.12 | -63,599.99 | -68,246.55 | -66,157.82 | -60,089.0375 | -75,099.175 | -72,124.175 | -61,259.475 | -83,490.327 | -84,409.2192 | -63,097.2593 | -76,119.7149 | -76,119.7149 | -63,097.2593 | -63,097.2593 | -63,097.2593 | -66,072.2593 | -66,072.2593 | -63,097.2593 | -63,097.2593 | -809,182.6525 | -830,867.0499 |
| VAT returns and the special prepayment | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -79,348.87 | -97,925.3 | -69,027.5068 | -72,578.4412 | -70,419.1478 | -96,416.3662 | -68,089.0381 | -87,280.0275 | -75,685.383 | -88,417.2276 | -53,878.4172 | -96,462.4747 | -85,030.3623 | -128,268.0831 | -111,229.0077 | -114,419.2678 | -106,705.9374 | -105,576.8724 | -122,782.0776 | -83,558.0536 | -131,856.7332 | -123,729.6161 | -116,467.6047 | -144,657.7636 | -955,528.2001 | -1,374,281.3795 |
| Corporate income tax and solidarity surcharge | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | 0 | 0 | -36,000 | 0 | 0 | -36,000 | -22,300 | 0 | -41,575 | 0 | 0 | -41,575 | 0 | 0 | -33,927.7449 | 0 | 0 | -33,927.7449 | 0 | 0 | -33,927.7449 | 0 | 0 | -33,927.7449 | -177,450 | -135,710.9796 |
| Trade tax | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | 0 | -38,000 | 0 | 0 | -38,000 | 0 | -28,100 | -45,025 | 0 | 0 | -45,025 | 0 | 0 | -36,768.4566 | 0 | 0 | -36,768.4566 | 0 | 0 | -36,768.4566 | 0 | 0 | -36,768.4566 | 0 | -194,150 | -147,073.8262 |
| Capex incl. VAT | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -3,689 | -2,142 | -6,188 | -2,856 | -4,879 | -2,618 | -4,641 | -1,785 | -8,806 | -5,950 | -3,094 | -3,094 | -7,899.22 | -3,186.82 | -3,186.82 | -5,614.42 | -3,186.82 | -3,186.82 | -3,186.82 | -3,186.82 | -8,898.82 | -3,186.82 | -3,186.82 | -3,186.82 | -49,742 | -51,093.84 |
| Interest | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -583.3345 | -568.75 | -554.1655 | -539.581 | -524.9965 | -510.412 | -495.8275 | -481.243 | -466.6585 | -452.074 | -437.4895 | -422.905 | -408.3205 | -393.736 | -379.1515 | -364.567 | -349.9825 | -335.398 | -320.8135 | -306.229 | -291.6445 | -277.06 | -262.4755 | -247.891 | -6,037.437 | -3,937.269 |
| Loan principal | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -50,004 | -50,004 |
| Dividends incl. withholding tax | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | 0 | 0 | 0 | 0 | 0 | -450,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -396,986.4674 | 0 | 0 | 0 | 0 | 0 | 0 | -450,000 | -396,986.4674 |
| NET CASH FLOW, DIRECT METHOD | DIRECT METHOD (built from the cash lines of each schedule) | 127,178.874 | -51,668.0007 | -347,436.7351 | -103,649.1596 | 60,707.3447 | -513,515.4712 | 27,898.4932 | 61,435.4771 | 10,795.6261 | -15,064.1424 | 122,281.8314 | 133,168.8449 | 202,507.0638 | 127,787.781 | -92,720.2944 | 42,597.814 | 136,008.5059 | -154,709.6794 | 89,370.8955 | 173,075.6433 | 213,926.035 | 139,441.0345 | 243,625.5401 | 206,900.31 | -487,867.0178 | 1,327,810.6494 | |
| CHECK: indirect less direct (must be zero) | DIRECT METHOD (built from the cash lines of each schedule) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Operating drivers
Upside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| E-2501 Eberstal Medizintechnik AG: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 708 | 622 | 749.6 | 562.6 | 615.2 | 696.5 | 801.1 | 575.9 | 764 | 736 | 728 | 748 | 640 | 660 | 708 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8,306.9 | 2,008 |
| E-2502 Norlach Antriebstechnik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 229.7 | 252.9 | 289.8 | 290.5 | 253.3 | 334.5 | 362.2 | 299.7 | 369 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,681.6 | 0 |
| E-2503 Wittenfels Holding GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 475.7 | 486.4 | 513.4 | 497.8 | 415.3 | 528.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,917.4 | 0 |
| E-2504 Rindelmann Maschinenbau GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 210 | 212.7 | 308.7 | 217.1 | 176.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,125.4 | 0 |
| E-2505 Zorneck Logistik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 128.7 | 124.7 | 135.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 388.6 | 0 |
| E-2506 Pelzhoff Kunststofftechnik Gmb: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 190.3 | 196.3 | 199.6 | 187 | 156.6 | 196.9 | 85.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,212.2 | 0 |
| E-2601 Sauerbeck Lebensmittel GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 220 | 224 | 244.4 | 249.4 | 209.4 | 302.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,450 | 0 |
| E-2602 Sornegg Präzision AG: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 298.4 | 345.6 | 299.6 | 263.2 | 328.2 | 376.7 | 278 | 349.2499 | 336.4501 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,875.4 | 0 |
| E-2603 Zorneck Logistik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 202.7 | 169.3 | 137.4 | 175.6 | 200.5 | 154.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,040 | 0 |
| E-2604 Varnholt Chemie GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 183.1 | 162.9 | 142.1 | 192.4 | 216.2 | 164.5 | 198.0288 | 190.7712 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,450 | 0 |
| E-2605 Varnholt Chemie GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 133.7 | 116.9 | 145.3 | 178.8 | 130.2 | 175.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 880 | 0 |
| E-2606 Ulmhardt Verpackungen GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 350.1 | 462.3 | 478.5 | 418.3 | 502.0681 | 483.6677 | 478.4105 | 491.5536 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,664.9 | 0 |
| E-2607 Stelzhof Industrie AG: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 145.2 | 176.4 | 119.1 | 160.9269 | 155.0291 | 153.344 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 910 | 0 |
| E-2608 Wittenfels Holding GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 311.7 | 249.6 | 310.6564 | 299.2711 | 296.0181 | 304.1505 | 260.2357 | 268.3681 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,771.3962 | 528.6038 |
| E-2609 Sauerbeck Lebensmittel GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 155.1 | 131.4 | 183.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 470 | 0 |
| E-2610 Norlach Antriebstechnik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 138.3 | 174.0392 | 167.6608 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 480 | 0 |
| E-2611 Teggwerk Elektronik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 356.3 | 357.4 | 419.2 | 332.9 | 307.5 | 409.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,183.2 | 0 |
| E-2612 Eberstal Medizintechnik AG: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 321.9101 | 310.1124 | 306.7416 | 315.1685 | 269.6629 | 278.0899 | 298.3146 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,253.9326 | 846.0674 |
| E-2613 Teggwerk Elektronik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 371.101 | 357.5005 | 353.6146 | 363.3293 | 310.87 | 320.5847 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,445.5454 | 631.4546 |
| E-2614 Rindelmann Maschinenbau GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 178.0645 | 176.129 | 180.9677 | 154.8387 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 535.1613 | 154.8387 |
| E-2615 Zorneck Logistik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 206.2929 | 204.0506 | 209.6564 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 620 | 0 |
| E-2616 Wittenfels Holding GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 228.8788 | 235.1667 | 201.2121 | 207.5 | 222.5909 | 232.6515 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 464.0455 | 863.9545 |
| E-2617 Eberstal Medizintechnik AG: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 196.5185 | 189.3162 | 187.2584 | 192.4029 | 164.6228 | 169.7673 | 182.114 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 765.496 | 516.504 |
| P-01 Eberstal Medizintechnik AG: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 684.546 | 521.7351 | 706.7475 | 684.546 | 599.4403 | 706.7475 | 643.8433 | 673.4453 | 728.949 | 0 | 5,950 |
| P-02 Norlach Antriebstechnik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 240.4624 | 247.9769 | 266.0116 | 278.0347 | 211.9075 | 287.052 | 278.0347 | 243.4682 | 287.052 | 0 | 0 | 0 | 0 | 2,340 |
| P-03 Wittenfels Holding GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 177.0936 | 151.5239 | 156.2591 | 167.6234 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 177.0936 | 475.4064 |
| P-04 Stelzhof Industrie AG: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 223.2558 | 230.2326 | 246.9767 | 258.1395 | 196.7442 | 266.5116 | 258.1395 | 0 | 0 | 0 | 0 | 0 | 0 | 1,680 |
| P-05 Teggwerk Elektronik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 100.5314 | 107.8428 | 112.7171 | 85.9087 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 407 |
| P-06 Merzbach Fenster GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 117.7625 | 121.4426 | 130.2748 | 136.1629 | 103.7782 | 140.579 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 750 |
| P-07 Sornegg Präzision AG: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 248.7192 | 212.8079 | 219.4581 | 235.4187 | 246.0591 | 187.5369 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 248.7192 | 1,101.2808 |
| P-08 Ulmhardt Verpackungen GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 226.104 | 233.1698 | 250.1276 | 261.4328 | 199.2542 | 269.9117 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,440 |
| P-09 Varnholt Chemie GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 128.0172 | 137.3276 | 143.5345 | 109.3966 | 148.1897 | 143.5345 | 0 | 0 | 0 | 0 | 0 | 0 | 810 |
| P-10 Zorneck Logistik GmbH: hours | HOURS WORKED BY ENGAGEMENT (register order; drives demand by practice and grade on Capacity) | A: timesheets; F: remaining hours x available-hours profile | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 138.478 | 144.7368 | 110.3129 | 149.431 | 144.7368 | 126.7425 | 149.431 | 136.1309 | 0 | 0 | 0 | 1,100 |
| Hours to date | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | opening + hours | 5,755.2 | 6,377.2 | 7,126.8 | 7,689.4 | 8,304.6 | 9,001.1 | 9,802.2 | 10,378.1 | 11,142.1 | 11,878.1 | 12,606.1 | 13,354.1 | 13,994.1 | 14,654.1 | 15,362.1 | 15,362.1 | 15,362.1 | 15,362.1 | 15,362.1 | 15,362.1 | 15,362.1 | 15,362.1 | 15,362.1 | 15,362.1 | 13,354.1 | 15,362.1 |
| Standard value at the rate card | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | hours x blended rate card x rate card factor | 144,715.2 | 127,136.8 | 153,218.24 | 114,995.44 | 125,746.88 | 142,364.6 | 163,744.84 | 117,713.96 | 156,161.6 | 150,438.4 | 148,803.2 | 152,891.2 | 137,356.8 | 141,649.2 | 151,950.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,697,930.36 | 430,956.96 |
| Value at agreed rates | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | hours x agreed rate x rate card factor | 133,137.984 | 116,965.856 | 140,960.7808 | 105,795.8048 | 115,687.1296 | 130,975.432 | 150,645.2528 | 108,296.8432 | 143,668.672 | 138,403.328 | 136,898.944 | 140,659.904 | 126,368.256 | 130,317.264 | 139,794.8832 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,562,095.9312 | 396,480.4032 |
| FEE REVENUE | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | A: ledger; F: value at agreed rates x (1 - write-down) | 129,123.85 | 113,176.33 | 139,848.85 | 101,634.82 | 113,443.94 | 128,377.58 | 144,975.83 | 105,580.84 | 139,899.0412 | 134,771.8512 | 133,306.9398 | 136,969.2183 | 123,052.5598 | 126,897.9523 | 136,126.8942 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,521,109.0904 | 386,077.4063 |
| Fees invoiced | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | A: sales ledger; F: prior month revenue (monthly in arrears) | 131,056.29 | 129,123.85 | 113,176.33 | 139,848.85 | 101,634.82 | 113,443.94 | 128,377.58 | 144,975.83 | 105,580.84 | 139,899.0412 | 134,771.8512 | 133,306.9398 | 136,969.2183 | 123,052.5598 | 126,897.9523 | 136,126.8942 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,515,196.1621 | 523,046.6246 |
| Fees invoiced to date | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | 922,007.88 | 1,051,131.73 | 1,164,308.06 | 1,304,156.91 | 1,405,791.73 | 1,519,235.67 | 1,647,613.25 | 1,792,589.08 | 1,898,169.92 | 2,038,068.9612 | 2,172,840.8123 | 2,306,147.7521 | 2,443,116.9704 | 2,566,169.5302 | 2,693,067.4824 | 2,829,194.3767 | 2,829,194.3767 | 2,829,194.3767 | 2,829,194.3767 | 2,829,194.3767 | 2,829,194.3767 | 2,829,194.3767 | 2,829,194.3767 | 2,829,194.3767 | 2,306,147.7521 | 2,829,194.3767 | |
| Travel and expenses (cost) | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | A: expense claims; F: hours x cost per hour x inflation | 7,418 | 5,932.03 | 8,990.37 | 5,957.49 | 6,400.54 | 8,203.43 | 10,505.41 | 7,032.12 | 8,404 | 8,096 | 8,008 | 8,228 | 7,251.2 | 7,477.8 | 8,021.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 93,175.39 | 22,750.64 |
| Travel and expenses rebilled at cost (revenue) | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | cost, rebilled under the engagement letter | 7,418 | 5,932.03 | 8,990.37 | 5,957.49 | 6,400.54 | 8,203.43 | 10,505.41 | 7,032.12 | 8,404 | 8,096 | 8,008 | 8,228 | 7,251.2 | 7,477.8 | 8,021.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 93,175.39 | 22,750.64 |
| Expenses invoiced | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | A: sales ledger; F: prior month | 7,149.79 | 7,418 | 5,932.03 | 8,990.37 | 5,957.49 | 6,400.54 | 8,203.43 | 10,505.41 | 7,032.12 | 8,404 | 8,096 | 8,008 | 8,228 | 7,251.2 | 7,477.8 | 8,021.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 92,097.18 | 30,978.64 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | opening + revenue - invoiced | 136,541.85 | 119,108.36 | 148,839.22 | 107,592.31 | 119,844.48 | 136,581.01 | 155,481.24 | 112,612.96 | 148,303.0412 | 142,867.8512 | 141,314.9398 | 145,197.2183 | 130,303.7598 | 134,375.7523 | 144,148.5342 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 145,197.2183 | 0 |
| Fees still to earn | E-2501 S/4HANA programme management office | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 1,759,157.1971 | 1,645,260.3338 | 1,507,998.1332 | 1,404,978.2371 | 1,292,326.5485 | 1,164,787.6975 | 1,018,095.1296 | 912,639.8183 | 772,740.7771 | 637,968.926 | 504,661.9862 | 367,692.7679 | 263,024.8465 | 136,126.8942 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 367,692.7679 | 0 |
| Hours to date | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | opening + hours | 1,188.1 | 1,441 | 1,730.8 | 2,021.3 | 2,274.6 | 2,609.1 | 2,971.3 | 3,271 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 |
| Estimated hours at completion | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | A: hours to date + estimate to complete; F: register | 3,040 | 3,200 | 3,380 | 3,520 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 |
| Percentage complete | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | hours to date / hours at completion | 39.08% | 45.03% | 51.21% | 57.42% | 62.49% | 71.68% | 81.63% | 89.86% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | hours x blended rate card x rate card factor | 45,181.99 | 49,745.43 | 57,003.66 | 57,141.35 | 49,824.11 | 65,796.15 | 71,244.74 | 58,950.99 | 72,582.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 527,470.72 | 0 |
| Value at agreed rates | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | hours x agreed rate x rate card factor | 41,567.4308 | 45,765.7956 | 52,443.3672 | 52,570.042 | 45,838.1812 | 60,532.458 | 65,545.1608 | 54,234.9108 | 66,775.716 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 485,273.0624 | 0 |
| Value at agreed rates to date | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | opening + value | 215,003.3308 | 260,769.1264 | 313,212.4936 | 365,782.5356 | 411,620.7168 | 472,153.1748 | 537,698.3356 | 591,933.2464 | 658,708.9624 | 658,708.9624 | 658,708.9624 | 658,708.9624 | 658,708.9624 | 658,708.9624 | 658,708.9624 | 658,708.9624 | 658,708.9624 | 658,708.9624 | 658,708.9624 | 658,708.9624 | 658,708.9624 | 658,708.9624 | 658,708.9624 | 658,708.9624 | 658,708.9624 | 658,708.9624 |
| Fee revenue to date | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | A: ledger; F: cap x % complete once the value at completion exceeds the cap, else value at agreed rates | 215,003.33 | 252,175 | 286,759.76 | 321,570.45 | 349,938.46 | 401,400 | 457,123.08 | 503,230.77 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 |
| FEE REVENUE | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | change in revenue to date | 41,567.43 | 37,171.67 | 34,584.76 | 34,810.69 | 28,368.01 | 51,461.54 | 55,723.08 | 46,107.69 | 56,769.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 386,564.1 | 0 |
| Fees invoiced | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | A: sales ledger; F: prior month value at agreed rates, up to the cap | 44,046.64 | 41,567.43 | 45,765.8 | 52,443.37 | 52,570.04 | 45,838.18 | 60,532.46 | 65,545.16 | 22,301.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 430,610.74 | 0 |
| Fees invoiced to date | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | 173,435.9 | 215,003.33 | 260,769.13 | 313,212.5 | 365,782.54 | 411,620.72 | 472,153.18 | 537,698.34 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | 560,000 | |
| Travel and expenses (cost) | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | A: expense claims; F: hours x cost per hour x inflation | 3,226.3 | 5,065.99 | 3,593.13 | 4,828.71 | 4,819.69 | 5,835.95 | 7,027.99 | 4,689.48 | 5,904 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 44,991.24 | 0 |
| Travel and expenses rebilled at cost (revenue) | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | cost, rebilled under the engagement letter | 3,226.3 | 5,065.99 | 3,593.13 | 4,828.71 | 4,819.69 | 5,835.95 | 7,027.99 | 4,689.48 | 5,904 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 44,991.24 | 0 |
| Expenses invoiced | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | A: sales ledger; F: prior month | 4,371.16 | 3,226.3 | 5,065.99 | 3,593.13 | 4,828.71 | 4,819.69 | 5,835.95 | 7,027.99 | 4,689.48 | 5,904 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 49,362.4 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | opening + revenue - invoiced | 44,793.73 | 42,237.66 | 29,583.76 | 13,186.66 | -11,024.39 | -4,384.77 | -8,002.11 | -29,778.09 | 5,904 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 |
| Fees still to earn | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 344,996.67 | 307,825 | 273,240.24 | 238,429.55 | 210,061.54 | 158,600 | 102,876.92 | 56,769.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2502 Plant footprint and lean programme, phase 2 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | In progress | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | opening + hours | 2,611.4 | 3,097.8 | 3,611.2 | 4,109 | 4,524.3 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 | 5,053.1 |
| Standard value at the rate card | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | hours x blended rate card x rate card factor | 97,233.08 | 99,420.16 | 104,938.96 | 101,750.32 | 84,887.32 | 108,086.72 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 596,316.56 | 0 |
| Value at agreed rates | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | hours x agreed rate x rate card factor | 89,454.4336 | 91,466.5472 | 96,543.8432 | 93,610.2944 | 78,096.3344 | 99,439.7824 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 548,611.2352 | 0 |
| FEE REVENUE | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | A: ledger; F: value at agreed rates x (1 - write-down) | 87,172.41 | 89,729.82 | 94,929.76 | 90,920.74 | 76,482.22 | 97,486.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 536,721.24 | 0 |
| Fees invoiced | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | A: sales ledger; F: prior month revenue (monthly in arrears) | 98,311.66 | 87,172.41 | 89,729.82 | 94,929.76 | 90,920.74 | 76,482.22 | 97,486.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 635,032.9 | 0 |
| Fees invoiced to date | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | 392,737.29 | 479,909.7 | 569,639.52 | 664,569.28 | 755,490.02 | 831,972.24 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | 929,458.53 | |
| Travel and expenses (cost) | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | A: expense claims; F: hours x cost per hour x inflation | 4,802.24 | 3,891.79 | 4,040.9 | 4,247.23 | 2,718.59 | 4,738.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 24,439.36 | 0 |
| Travel and expenses rebilled at cost (revenue) | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | cost, rebilled under the engagement letter | 4,802.24 | 3,891.79 | 4,040.9 | 4,247.23 | 2,718.59 | 4,738.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 24,439.36 | 0 |
| Expenses invoiced | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | A: sales ledger; F: prior month | 4,694.31 | 4,802.24 | 3,891.79 | 4,040.9 | 4,247.23 | 2,718.59 | 4,738.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29,133.67 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | opening + revenue - invoiced | 91,974.65 | 93,621.61 | 98,970.66 | 95,167.97 | 79,200.81 | 102,224.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2503 Finance function transformation | Wittenfels Holding GmbH | Finance and performance | Time and materials | Completed | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 449,205.5432 | 359,721.3411 | 265,269.8828 | 173,688.3947 | 97,284.6342 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Hours to date | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | opening + hours | 644.6 | 857.3 | 1,166 | 1,383.1 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 |
| Estimated hours at completion | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | A: hours to date + estimate to complete; F: register | 1,480 | 1,480 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 | 1,560 |
| Percentage complete | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | hours to date / hours at completion | 43.55% | 57.93% | 74.74% | 88.66% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | hours x blended rate card x rate card factor | 43,386 | 43,943.82 | 63,777.42 | 44,852.86 | 36,547.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 232,507.64 | 0 |
| Value at agreed rates | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | hours x agreed rate | 41,148.6486 | 41,677.7027 | 60,488.5135 | 42,539.8649 | 34,662.8378 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 220,517.5676 | 0 |
| Fee revenue to date | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | A: ledger; F: fee x % complete | 126,306.76 | 167,984.46 | 216,756.41 | 257,114.74 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 |
| FEE REVENUE | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | change in revenue to date | 41,148.65 | 41,677.7 | 48,771.95 | 40,358.33 | 32,885.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 204,841.89 | 0 |
| Milestone invoicing due to date | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | fee x (30% at start + 40% at mid-point + 30% at completion) | 87,000 | 203,000 | 203,000 | 203,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 |
| Fees invoiced | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | A: sales ledger; F: tops up to the milestone due | 0 | 116,000 | 0 | 0 | 87,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 203,000 | 0 |
| Fees invoiced to date | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | 87,000 | 203,000 | 203,000 | 203,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | 290,000 | |
| Travel and expenses (cost) | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | A: expense claims; F: hours x cost per hour x inflation | 2,235.66 | 2,631.67 | 3,582.84 | 1,936.54 | 2,266.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12,653.04 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | opening + revenue - invoiced | 39,306.76 | -35,015.54 | 13,756.41 | 54,114.74 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 163,693.24 | 122,015.54 | 73,243.59 | 32,885.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2504 Procurement cost programme | Rindelmann Maschinenbau GmbH | Operations and supply chain | Fixed-fee engagements | Completed | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | opening + hours | 380.1 | 504.8 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 |
| Estimated hours at completion | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | A: hours to date + estimate to complete; F: register | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 | 640 |
| Percentage complete | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | hours to date / hours at completion | 59.39% | 78.87% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | hours x blended rate card x rate card factor | 26,589.42 | 25,763.02 | 27,932.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 80,284.76 | 0 |
| Value at agreed rates | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | hours x agreed rate | 25,740 | 24,940 | 27,040 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 77,720 | 0 |
| Fee revenue to date | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | A: ledger; F: fee x % complete | 71,268.75 | 94,650 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 |
| FEE REVENUE | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | change in revenue to date | 20,988.75 | 23,381.25 | 25,350 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 69,720 | 0 |
| Milestone invoicing due to date | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | fee x (30% at start + 40% at mid-point + 30% at completion) | 84,000 | 84,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 |
| Fees invoiced | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | A: sales ledger; F: tops up to the milestone due | 48,000 | 0 | 36,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 84,000 | 0 |
| Fees invoiced to date | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | 84,000 | 84,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | |
| Travel and expenses (cost) | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | A: expense claims; F: hours x cost per hour x inflation | 939.12 | 1,153.58 | 1,097.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,189.89 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | opening + revenue - invoiced | -12,731.25 | 10,650 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 48,731.25 | 25,350 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2505 ERP selection | Zorneck Logistik GmbH | Digital and ERP | Fixed-fee engagements | Completed | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | opening + hours | 377.8 | 574.1 | 773.7 | 960.7 | 1,117.3 | 1,314.2 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 | 1,399.7 |
| Standard value at the rate card | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | hours x blended rate card x rate card factor | 37,432.01 | 38,612.21 | 39,261.32 | 36,782.9 | 30,803.22 | 38,730.23 | 16,817.85 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 238,439.74 | 0 |
| Value at agreed rates | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | hours x agreed rate x rate card factor | 33,688.809 | 34,750.989 | 35,335.188 | 33,104.61 | 27,722.898 | 34,857.207 | 15,136.065 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 214,595.766 | 0 |
| FEE REVENUE | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | A: ledger; F: value at agreed rates x (1 - write-down) | 31,876.75 | 32,070.05 | 33,659.41 | 31,861.28 | 26,343.91 | 32,008.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 187,820.36 | 0 |
| Fees invoiced | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | A: sales ledger; F: prior month revenue (monthly in arrears) | 31,342.95 | 31,876.75 | 32,070.05 | 33,659.41 | 31,861.28 | 26,343.91 | 32,008.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 219,163.31 | 0 |
| Fees invoiced to date | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | 31,342.95 | 63,219.7 | 95,289.75 | 128,949.16 | 160,810.44 | 187,154.35 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | 219,163.31 | |
| Travel and expenses (cost) | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | A: expense claims; F: hours x cost per hour x inflation | 2,151.07 | 2,327.79 | 2,813.79 | 3,083.92 | 1,941 | 2,259.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14,576.77 | 0 |
| Travel and expenses rebilled at cost (revenue) | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | cost, rebilled under the engagement letter | 2,151.07 | 2,327.79 | 2,813.79 | 3,083.92 | 1,941 | 2,259.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14,576.77 | 0 |
| Expenses invoiced | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | A: sales ledger; F: prior month | 2,399.4 | 2,151.07 | 2,327.79 | 2,813.79 | 3,083.92 | 1,941 | 2,259.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16,976.17 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | opening + revenue - invoiced | 34,027.82 | 34,397.84 | 36,473.2 | 34,945.2 | 28,284.91 | 34,268.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2506 Restructuring support: operational measures | Pelzhoff Kunststofftechnik GmbH | Operations and supply chain | Time and materials | Stopped | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 158,334.9496 | 127,919.8888 | 96,993.5203 | 68,019.4176 | 43,755.5434 | 13,247.5176 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Hours to date | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | opening + hours | 220 | 444 | 688.4 | 937.8 | 1,147.2 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 |
| Estimated hours at completion | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | A: hours to date + estimate to complete; F: register | 1,300 | 1,300 | 1,380 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 |
| Percentage complete | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | hours to date / hours at completion | 16.92% | 34.15% | 49.88% | 64.68% | 79.12% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | hours x blended rate card x rate card factor | 43,274 | 44,060.8 | 48,073.48 | 49,056.98 | 41,188.98 | 59,560.76 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 285,215 | 0 |
| Value at agreed rates | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | hours x agreed rate | 40,615.3846 | 41,353.8462 | 45,120 | 46,043.0769 | 38,658.4615 | 55,901.5385 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 267,692.3077 | 0 |
| Fee revenue to date | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | A: ledger; F: fee x % complete | 40,615.38 | 81,969.23 | 119,721.74 | 155,222.07 | 189,881.38 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 |
| FEE REVENUE | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | change in revenue to date | 40,615.38 | 41,353.85 | 37,752.51 | 35,500.33 | 34,659.31 | 50,118.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 240,000 | 0 |
| Milestone invoicing due to date | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | fee x (30% at start + 40% at mid-point + 30% at completion) | 72,000 | 72,000 | 72,000 | 168,000 | 168,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 |
| Fees invoiced | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | A: sales ledger; F: tops up to the milestone due | 72,000 | 0 | 0 | 96,000 | 0 | 72,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 240,000 | 0 |
| Fees invoiced to date | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | 72,000 | 72,000 | 72,000 | 168,000 | 168,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | 240,000 | |
| Travel and expenses (cost) | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | A: expense claims; F: hours x cost per hour x inflation | 3,032.46 | 2,876.73 | 3,209.29 | 1,837.95 | 2,440.35 | 3,383.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16,779.98 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | opening + revenue - invoiced | -31,384.62 | 9,969.23 | 47,721.74 | -12,777.93 | 21,881.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 199,384.62 | 158,030.77 | 120,278.26 | 84,777.93 | 50,118.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2601 Cost reduction programme | Sauerbeck Lebensmittel GmbH | Finance and performance | Fixed-fee engagements | Completed | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | opening + hours | 0 | 298.4 | 644 | 943.6 | 1,206.8 | 1,535 | 1,911.7 | 2,189.7 | 2,538.9499 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 | 2,875.4 |
| Standard value at the rate card | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | hours x blended rate card x rate card factor | 0 | 58,695.28 | 67,979.52 | 58,931.32 | 51,771.44 | 64,556.94 | 74,096.89 | 54,682.6 | 68,697.4488 | 66,179.7412 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 565,591.18 | 0 |
| Value at agreed rates | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | hours x agreed rate x rate card factor | 0 | 55,760.516 | 64,580.544 | 55,984.754 | 49,182.868 | 61,329.093 | 70,392.0455 | 51,948.47 | 65,262.5763 | 62,870.7542 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 537,311.621 | 0 |
| FEE REVENUE | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | A: ledger; F: value at agreed rates x (1 - write-down) | 0 | 54,401.79 | 63,303.29 | 55,130.06 | 48,134.69 | 59,456.54 | 69,476.27 | 51,562.32 | 64,032.3258 | 61,685.5913 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 527,182.8771 | 0 |
| Fees invoiced | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 0 | 54,401.79 | 63,303.29 | 55,130.06 | 48,134.69 | 59,456.54 | 69,476.27 | 51,562.32 | 64,032.3258 | 61,685.5913 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 527,182.8771 | 0 |
| Fees invoiced to date | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | 0 | 0 | 54,401.79 | 117,705.08 | 172,835.14 | 220,969.83 | 280,426.37 | 349,902.64 | 401,464.96 | 465,497.2858 | 527,182.8771 | 527,182.8771 | 527,182.8771 | 527,182.8771 | 527,182.8771 | 527,182.8771 | 527,182.8771 | 527,182.8771 | 527,182.8771 | 527,182.8771 | 527,182.8771 | 527,182.8771 | 527,182.8771 | 527,182.8771 | 527,182.8771 | 527,182.8771 | |
| Travel and expenses (cost) | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | A: expense claims; F: hours x cost per hour x inflation | 0 | 7,535.4 | 6,323.98 | 5,221.12 | 5,060.38 | 8,359.72 | 7,190.01 | 7,097.74 | 7,683.4971 | 7,401.9029 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 61,873.75 | 0 |
| Travel and expenses rebilled at cost (revenue) | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | cost, rebilled under the engagement letter | 0 | 7,535.4 | 6,323.98 | 5,221.12 | 5,060.38 | 8,359.72 | 7,190.01 | 7,097.74 | 7,683.4971 | 7,401.9029 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 61,873.75 | 0 |
| Expenses invoiced | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | A: sales ledger; F: prior month | 0 | 0 | 7,535.4 | 6,323.98 | 5,221.12 | 5,060.38 | 8,359.72 | 7,190.01 | 7,097.74 | 7,683.4971 | 7,401.9029 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 61,873.75 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | opening + revenue - invoiced | 0 | 61,937.19 | 69,627.27 | 60,351.18 | 53,195.07 | 67,816.26 | 76,666.28 | 58,660.06 | 71,715.8228 | 69,087.4943 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2602 Carve-out finance readiness | Sornegg Präzision AG | Finance and performance | Time and materials | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 527,182.8771 | 472,473.4904 | 409,110.3401 | 354,180.9425 | 305,925.21 | 245,752.2183 | 176,687.1178 | 125,717.9171 | 61,685.5913 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Hours to date | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | opening + hours | 0 | 0 | 202.7 | 372 | 509.4 | 685 | 885.5 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 |
| Estimated hours at completion | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | A: hours to date + estimate to complete; F: register | 1,040 | 1,040 | 1,070 | 1,070 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 | 1,040 |
| Percentage complete | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | hours to date / hours at completion | 0% | 0% | 18.94% | 34.77% | 48.98% | 65.87% | 85.14% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | hours x blended rate card x rate card factor | 0 | 0 | 41,877.82 | 34,977.38 | 28,386.84 | 36,278.96 | 41,423.3 | 31,919.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 214,864 | 0 |
| Value at agreed rates | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | hours x agreed rate | 0 | 0 | 39,782.243 | 33,227.1028 | 26,966.3551 | 34,463.5514 | 39,350.4673 | 30,322.4299 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 204,112.1495 | 0 |
| Fee revenue to date | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | A: ledger; F: fee x % complete | 0 | 0 | 39,782.24 | 73,009.35 | 102,859.62 | 138,317.31 | 178,802.88 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 |
| FEE REVENUE | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | change in revenue to date | 0 | 0 | 39,782.24 | 33,227.11 | 29,850.27 | 35,457.69 | 40,485.57 | 31,197.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 210,000 | 0 |
| Milestone invoicing due to date | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 63,000 | 63,000 | 63,000 | 147,000 | 147,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 |
| Fees invoiced | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 63,000 | 0 | 0 | 84,000 | 0 | 63,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 210,000 | 0 |
| Fees invoiced to date | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | 0 | 0 | 63,000 | 63,000 | 63,000 | 147,000 | 147,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | 210,000 | |
| Travel and expenses (cost) | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 2,364.22 | 1,587.66 | 1,232.14 | 2,119.72 | 2,160.66 | 1,718.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11,182.65 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | opening + revenue - invoiced | 0 | 0 | -23,217.76 | 10,009.35 | 39,859.62 | -8,682.69 | 31,802.88 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 210,000 | 210,000 | 170,217.76 | 136,990.65 | 107,140.38 | 71,682.69 | 31,197.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2603 Warehouse network redesign | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Completed | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | opening + hours | 0 | 0 | 183.1 | 346 | 488.1 | 680.5 | 896.7 | 1,061.2 | 1,259.2288 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 |
| Estimated hours at completion | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | A: hours to date + estimate to complete; F: register | 1,450 | 1,450 | 1,380 | 1,380 | 1,380 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 |
| Percentage complete | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | hours to date / hours at completion | 0% | 0% | 13.27% | 25.07% | 35.37% | 46.93% | 61.84% | 73.19% | 86.84% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | hours x blended rate card x rate card factor | 0 | 0 | 36,015.77 | 32,042.43 | 27,951.07 | 37,845.08 | 42,526.54 | 32,357.15 | 38,952.265 | 37,524.695 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 285,215 | 0 |
| Value at agreed rates | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | hours x agreed rate x rate card factor | 0 | 0 | 33,854.8238 | 30,119.8842 | 26,274.0058 | 35,574.3752 | 39,974.9476 | 30,415.721 | 36,615.1291 | 35,273.2133 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 268,102.1 | 0 |
| Value at agreed rates to date | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | opening + value | 0 | 0 | 33,854.8238 | 63,974.708 | 90,248.7138 | 125,823.089 | 165,798.0366 | 196,213.7576 | 232,828.8867 | 268,102.1 | 268,102.1 | 268,102.1 | 268,102.1 | 268,102.1 | 268,102.1 | 268,102.1 | 268,102.1 | 268,102.1 | 268,102.1 | 268,102.1 | 268,102.1 | 268,102.1 | 268,102.1 | 268,102.1 | 268,102.1 | 268,102.1 |
| Fee revenue to date | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | A: ledger; F: cap x % complete once the value at completion exceeds the cap, else value at agreed rates | 0 | 0 | 33,854.82 | 63,974.7 | 90,248.71 | 122,020.69 | 160,787.59 | 190,284.14 | 225,792.7503 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 |
| FEE REVENUE | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | change in revenue to date | 0 | 0 | 33,854.82 | 30,119.88 | 26,274.01 | 31,771.98 | 38,766.9 | 29,496.55 | 35,508.6103 | 34,207.2497 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 260,000 | 0 |
| Fees invoiced | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | A: sales ledger; F: prior month value at agreed rates, up to the cap | 0 | 0 | 0 | 33,854.82 | 30,119.88 | 26,274.01 | 35,574.38 | 39,974.95 | 30,415.721 | 36,615.1291 | 27,171.1099 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 260,000 | 0 |
| Fees invoiced to date | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | 0 | 0 | 0 | 33,854.82 | 63,974.7 | 90,248.71 | 125,823.09 | 165,798.04 | 196,213.761 | 232,828.8901 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | 260,000 | |
| Travel and expenses (cost) | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 1,309.6 | 1,410.85 | 983.01 | 1,555.19 | 1,750.05 | 1,346.66 | 1,584.2304 | 1,526.1696 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11,465.76 | 0 |
| Travel and expenses rebilled at cost (revenue) | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | cost, rebilled under the engagement letter | 0 | 0 | 1,309.6 | 1,410.85 | 983.01 | 1,555.19 | 1,750.05 | 1,346.66 | 1,584.2304 | 1,526.1696 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11,465.76 | 0 |
| Expenses invoiced | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | A: sales ledger; F: prior month | 0 | 0 | 0 | 1,309.6 | 1,410.85 | 983.01 | 1,555.19 | 1,750.05 | 1,346.66 | 1,584.2304 | 1,526.1696 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11,465.76 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | opening + revenue - invoiced | 0 | 0 | 35,164.42 | 31,530.73 | 27,257.02 | 33,327.17 | 36,714.55 | 25,832.76 | 31,163.2197 | 28,697.2795 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 260,000 | 260,000 | 226,145.18 | 196,025.3 | 169,751.29 | 137,979.31 | 99,212.41 | 69,715.86 | 34,207.2497 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2604 Data and reporting platform | Varnholt Chemie GmbH | Digital and ERP | Capped engagements | In progress | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | opening + hours | 0 | 0 | 0 | 133.7 | 250.6 | 395.9 | 574.7 | 704.9 | 880 | 880 | 880 | 880 | 880 | 880 | 880 | 880 | 880 | 880 | 880 | 880 | 880 | 880 | 880 | 880 | 880 | 880 |
| Estimated hours at completion | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | A: hours to date + estimate to complete; F: register | 880 | 880 | 880 | 840 | 840 | 840 | 880 | 880 | 880 | 880 | 880 | 880 | 880 | 880 | 880 | 880 | 880 | 880 | 880 | 880 | 880 | 880 | 880 | 880 | 880 | 880 |
| Percentage complete | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | hours to date / hours at completion | 0% | 0% | 0% | 15.92% | 29.83% | 47.13% | 65.31% | 80.1% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | hours x blended rate card x rate card factor | 0 | 0 | 0 | 27,622.42 | 24,151.54 | 30,018.98 | 36,940.08 | 26,899.32 | 36,175.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 181,808 | 0 |
| Value at agreed rates | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | hours x agreed rate | 0 | 0 | 0 | 26,262.5 | 22,962.5 | 28,541.0714 | 35,121.4286 | 25,575 | 34,394.6429 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 172,857.1429 | 0 |
| Fee revenue to date | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | A: ledger; F: fee x % complete | 0 | 0 | 0 | 26,262.5 | 49,225 | 77,766.07 | 107,756.25 | 132,168.75 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 |
| FEE REVENUE | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | change in revenue to date | 0 | 0 | 0 | 26,262.5 | 22,962.5 | 28,541.07 | 29,990.18 | 24,412.5 | 32,831.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 165,000 | 0 |
| Milestone invoicing due to date | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 49,500 | 49,500 | 49,500 | 115,500 | 115,500 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 |
| Fees invoiced | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 49,500 | 0 | 0 | 66,000 | 0 | 49,500 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 165,000 | 0 |
| Fees invoiced to date | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | 0 | 0 | 0 | 49,500 | 49,500 | 49,500 | 115,500 | 115,500 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | 165,000 | |
| Travel and expenses (cost) | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 1,240.25 | 1,114.46 | 1,624.64 | 1,869.18 | 1,269.49 | 1,751 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8,869.02 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | opening + revenue - invoiced | 0 | 0 | 0 | -23,237.5 | -275 | 28,266.07 | -7,743.75 | 16,668.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 165,000 | 165,000 | 165,000 | 138,737.5 | 115,775 | 87,233.93 | 57,243.75 | 32,831.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2605 Working capital programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | In progress | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | opening + hours | 0 | 0 | 0 | 0 | 350.1 | 812.4 | 1,290.9 | 1,709.2 | 2,211.2681 | 2,694.9359 | 3,173.3464 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 | 3,664.9 |
| Standard value at the rate card | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 68,864.67 | 90,934.41 | 94,120.95 | 82,279.61 | 98,756.8042 | 95,137.4448 | 94,103.3422 | 96,688.5988 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 720,885.83 | 0 |
| Value at agreed rates | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 65,421.4365 | 86,387.6895 | 89,414.9025 | 78,165.6295 | 93,818.9639 | 90,380.5726 | 89,398.1751 | 91,854.1689 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 684,841.5385 | 0 |
| FEE REVENUE | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | A: ledger; F: value at agreed rates x (1 - write-down) | 0 | 0 | 0 | 0 | 63,549.37 | 84,859.48 | 87,157 | 75,602.82 | 91,404.0937 | 88,054.2055 | 87,097.0945 | 89,489.8719 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 667,213.9356 | 0 |
| Fees invoiced | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 63,549.37 | 84,859.48 | 87,157 | 75,602.82 | 91,404.0937 | 88,054.2055 | 87,097.0945 | 89,489.8719 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 577,724.0637 | 89,489.8719 |
| Fees invoiced to date | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | 0 | 0 | 0 | 0 | 0 | 63,549.37 | 148,408.85 | 235,565.85 | 311,168.67 | 402,572.7637 | 490,626.9692 | 577,724.0637 | 667,213.9356 | 667,213.9356 | 667,213.9356 | 667,213.9356 | 667,213.9356 | 667,213.9356 | 667,213.9356 | 667,213.9356 | 667,213.9356 | 667,213.9356 | 667,213.9356 | 667,213.9356 | 577,724.0637 | 667,213.9356 | |
| Travel and expenses (cost) | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 4,916.45 | 6,841.76 | 7,114.82 | 4,682.27 | 7,028.954 | 6,771.3484 | 6,697.7468 | 6,881.7508 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 50,935.1 | 0 |
| Travel and expenses rebilled at cost (revenue) | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 4,916.45 | 6,841.76 | 7,114.82 | 4,682.27 | 7,028.954 | 6,771.3484 | 6,697.7468 | 6,881.7508 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 50,935.1 | 0 |
| Expenses invoiced | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 4,916.45 | 6,841.76 | 7,114.82 | 4,682.27 | 7,028.954 | 6,771.3484 | 6,697.7468 | 6,881.7508 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 44,053.3492 | 6,881.7508 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 68,465.82 | 91,701.24 | 94,271.82 | 80,285.09 | 98,433.0477 | 94,825.5539 | 93,794.8413 | 96,371.6227 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 96,371.6227 | 0 |
| Fees still to earn | E-2606 Sales and operations planning implementation | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 667,213.9356 | 667,213.9356 | 667,213.9356 | 667,213.9356 | 603,476.426 | 519,312.3281 | 432,198.9367 | 356,045.2656 | 264,641.1719 | 176,586.9664 | 89,489.8719 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Hours to date | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | opening + hours | 0 | 0 | 0 | 0 | 0 | 145.2 | 321.6 | 440.7 | 601.6269 | 756.656 | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 |
| Estimated hours at completion | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | A: hours to date + estimate to complete; F: register | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 | 910 |
| Percentage complete | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 15.96% | 35.34% | 48.43% | 66.11% | 83.15% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 29,998.32 | 36,444.24 | 24,606.06 | 33,247.5037 | 32,029.0088 | 31,680.8674 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 188,006 | 0 |
| Value at agreed rates | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | hours x agreed rate | 0 | 0 | 0 | 0 | 0 | 28,720.8791 | 34,892.3077 | 23,558.2418 | 31,831.7004 | 30,665.0936 | 30,331.7774 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 180,000 | 0 |
| Fee revenue to date | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | A: ledger; F: fee x % complete | 0 | 0 | 0 | 0 | 0 | 28,720.88 | 63,613.19 | 87,171.43 | 119,003.129 | 149,668.2226 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 |
| FEE REVENUE | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 28,720.88 | 34,892.31 | 23,558.24 | 31,831.699 | 30,665.0936 | 30,331.7774 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 180,000 | 0 |
| Milestone invoicing due to date | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 0 | 0 | 54,000 | 54,000 | 54,000 | 126,000 | 126,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 |
| Fees invoiced | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 0 | 0 | 54,000 | 0 | 0 | 72,000 | 0 | 54,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 180,000 | 0 |
| Fees invoiced to date | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | 0 | 0 | 0 | 0 | 0 | 54,000 | 54,000 | 54,000 | 126,000 | 126,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | |
| Travel and expenses (cost) | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 3,066.6 | 3,050.99 | 2,516.54 | 3,218.5386 | 3,100.5817 | 3,066.8797 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18,020.13 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | -25,279.12 | 9,613.19 | 33,171.43 | -6,996.871 | 23,668.2226 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 151,279.12 | 116,386.81 | 92,828.57 | 60,996.871 | 30,331.7774 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2607 Procurement excellence diagnostic | Stelzhof Industrie AG | Operations and supply chain | Fixed-fee engagements | In progress | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 311.7 | 561.3 | 871.9564 | 1,171.2275 | 1,467.2457 | 1,771.3962 | 2,031.6319 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 1,771.3962 | 2,300 |
| Estimated hours at completion | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | A: hours to date + estimate to complete; F: register | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 |
| Percentage complete | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 13.55% | 24.4% | 37.91% | 50.92% | 63.79% | 77.02% | 88.33% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 77.02% | 100% |
| Standard value at the rate card | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 61,311.39 | 49,096.32 | 61,106.1154 | 58,866.6243 | 58,226.7697 | 59,826.4062 | 53,747.7874 | 55,427.4057 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 348,433.6256 | 109,175.1931 |
| Value at agreed rates | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 57,019.5927 | 45,659.5776 | 56,828.6873 | 54,745.9606 | 54,150.8958 | 55,638.5578 | 49,985.4423 | 51,547.4873 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 324,043.2718 | 101,532.9296 |
| Value at agreed rates to date | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | opening + value | 0 | 0 | 0 | 0 | 0 | 0 | 57,019.5927 | 102,679.1703 | 159,507.8576 | 214,253.8182 | 268,404.714 | 324,043.2718 | 374,028.7141 | 425,576.2014 | 425,576.2014 | 425,576.2014 | 425,576.2014 | 425,576.2014 | 425,576.2014 | 425,576.2014 | 425,576.2014 | 425,576.2014 | 425,576.2014 | 425,576.2014 | 324,043.2718 | 425,576.2014 |
| Fee revenue to date | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | A: ledger; F: cap x % complete once the value at completion exceeds the cap, else value at agreed rates | 0 | 0 | 0 | 0 | 0 | 0 | 57,019.59 | 102,679.17 | 159,507.8576 | 214,253.8182 | 268,404.714 | 324,043.2718 | 374,028.7141 | 425,576.2014 | 425,576.2014 | 425,576.2014 | 425,576.2014 | 425,576.2014 | 425,576.2014 | 425,576.2014 | 425,576.2014 | 425,576.2014 | 425,576.2014 | 425,576.2014 | 324,043.2718 | 425,576.2014 |
| FEE REVENUE | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 57,019.59 | 45,659.58 | 56,828.6876 | 54,745.9606 | 54,150.8958 | 55,638.5578 | 49,985.4423 | 51,547.4873 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 324,043.2718 | 101,532.9296 |
| Fees invoiced | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | A: sales ledger; F: prior month value at agreed rates, up to the cap | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 57,019.59 | 45,659.5776 | 56,828.6873 | 54,745.9606 | 54,150.8958 | 55,638.5578 | 49,985.4423 | 51,547.4873 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 268,404.7113 | 157,171.4874 |
| Fees invoiced to date | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 57,019.59 | 102,679.1676 | 159,507.8549 | 214,253.8155 | 268,404.7113 | 324,043.2691 | 374,028.7114 | 425,576.1987 | 425,576.1987 | 425,576.1987 | 425,576.1987 | 425,576.1987 | 425,576.1987 | 425,576.1987 | 425,576.1987 | 425,576.1987 | 425,576.1987 | 268,404.7113 | 425,576.1987 | |
| Travel and expenses (cost) | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 3,099.03 | 2,367.11 | 3,106.5641 | 2,992.7109 | 2,960.1815 | 3,041.5051 | 2,680.4281 | 2,764.1914 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17,567.1016 | 5,444.6195 |
| Travel and expenses rebilled at cost (revenue) | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 3,099.03 | 2,367.11 | 3,106.5641 | 2,992.7109 | 2,960.1815 | 3,041.5051 | 2,680.4281 | 2,764.1914 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17,567.1016 | 5,444.6195 |
| Expenses invoiced | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,099.03 | 2,367.11 | 3,106.5641 | 2,992.7109 | 2,960.1815 | 3,041.5051 | 2,680.4281 | 2,764.1914 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14,525.5965 | 8,486.1246 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 60,118.62 | 48,026.69 | 59,935.2541 | 57,738.6742 | 57,111.08 | 58,680.0656 | 52,665.873 | 54,311.6815 | 0.0027 | 0.0027 | 0.0027 | 0.0027 | 0.0027 | 0.0027 | 0.0027 | 0.0027 | 0.0027 | 0.0027 | 58,680.0656 | 0.0027 |
| Fees still to earn | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 430,000 | 372,980.41 | 327,320.83 | 270,492.1424 | 215,746.1818 | 161,595.286 | 105,956.7282 | 55,971.2859 | 4,423.7986 | 4,423.7986 | 4,423.7986 | 4,423.7986 | 4,423.7986 | 4,423.7986 | 4,423.7986 | 4,423.7986 | 4,423.7986 | 4,423.7986 | 4,423.7986 | 105,956.7282 | 4,423.7986 |
| Check (actual months): ledger revenue to date less the contract method | E-2608 Post-merger integration, first acquisition | Wittenfels Holding GmbH | Finance and performance | Capped engagements | In progress | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 155.1 | 286.5 | 470 | 470 | 470 | 470 | 470 | 470 | 470 | 470 | 470 | 470 | 470 | 470 | 470 | 470 | 470 | 470 | 470 | 470 |
| Estimated hours at completion | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | A: hours to date + estimate to complete; F: register | 470 | 470 | 470 | 470 | 470 | 470 | 440 | 470 | 470 | 470 | 470 | 470 | 470 | 470 | 470 | 470 | 470 | 470 | 470 | 470 | 470 | 470 | 470 | 470 | 470 | 470 |
| Percentage complete | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 35.25% | 60.96% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 32,043.66 | 27,147.24 | 37,911.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 97,102 | 0 |
| Value at agreed rates | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | hours x agreed rate | 0 | 0 | 0 | 0 | 0 | 0 | 31,725 | 26,877.2727 | 37,534.0909 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 96,136.3636 | 0 |
| Fee revenue to date | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | A: ledger; F: fee x % complete | 0 | 0 | 0 | 0 | 0 | 0 | 31,725 | 54,861.7 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 |
| FEE REVENUE | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 31,725 | 23,136.7 | 35,138.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 90,000 | 0 |
| Milestone invoicing due to date | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 0 | 0 | 0 | 27,000 | 63,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 |
| Fees invoiced | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 0 | 0 | 0 | 27,000 | 36,000 | 27,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 90,000 | 0 |
| Fees invoiced to date | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | 0 | 0 | 0 | 0 | 0 | 0 | 27,000 | 63,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | |
| Travel and expenses (cost) | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 1,071.25 | 1,155.42 | 1,468 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,694.67 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 4,725 | -8,138.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 58,275 | 35,138.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2609 S/4HANA readiness assessment | Sauerbeck Lebensmittel GmbH | Digital and ERP | Fixed-fee engagements | In progress | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 138.3 | 312.3392 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 |
| Estimated hours at completion | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | A: hours to date + estimate to complete; F: register | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 | 480 |
| Percentage complete | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 28.81% | 65.07% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,572.78 | 35,956.4987 | 34,638.7213 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 99,168 | 0 |
| Value at agreed rates | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | hours x agreed rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 27,371.875 | 34,445.2583 | 33,182.8667 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 95,000 | 0 |
| Fee revenue to date | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | A: ledger; F: fee x % complete | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 27,371.88 | 61,817.1333 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 |
| FEE REVENUE | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 27,371.88 | 34,445.2533 | 33,182.8667 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 95,000 | 0 |
| Milestone invoicing due to date | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,500 | 66,500 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 |
| Fees invoiced | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,500 | 38,000 | 28,500 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 95,000 | 0 |
| Fees invoiced to date | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,500 | 66,500 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | |
| Travel and expenses (cost) | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,490.37 | 2,088.4704 | 2,011.9296 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,590.77 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -1,128.12 | -4,682.8667 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 67,628.12 | 33,182.8667 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Check (actual months): ledger revenue to date less the contract method | E-2610 Supplier resilience diagnostic | Norlach Antriebstechnik GmbH | Operations and supply chain | Fixed-fee engagements | In progress | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Hours to date | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | opening + hours | 356.3 | 713.7 | 1,132.9 | 1,465.8 | 1,773.3 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 | 2,183.2 |
| Standard value at the rate card | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | hours x blended rate card x rate card factor | 70,084.21 | 70,300.58 | 82,456.64 | 65,481.43 | 60,485.25 | 80,627.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 429,435.44 | 0 |
| Value at agreed rates | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | hours x agreed rate x rate card factor | 65,879.1574 | 66,082.5452 | 77,509.2416 | 61,552.5442 | 56,856.135 | 75,789.6902 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 403,669.3136 | 0 |
| FEE REVENUE | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | A: ledger; F: value at agreed rates x (1 - write-down) | 65,007.64 | 63,221.56 | 75,138.31 | 60,479.27 | 55,924.92 | 73,288.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 393,059.74 | 0 |
| Fees invoiced | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 65,007.64 | 63,221.56 | 75,138.31 | 60,479.27 | 55,924.92 | 73,288.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 393,059.74 | 0 |
| Fees invoiced to date | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | 0 | 65,007.64 | 128,229.2 | 203,367.51 | 263,846.78 | 319,771.7 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | 393,059.74 | |
| Travel and expenses (cost) | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | A: expense claims; F: hours x cost per hour x inflation | 4,394.13 | 4,403.39 | 5,031.14 | 3,602.11 | 3,669.61 | 5,166.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 26,266.39 | 0 |
| Travel and expenses rebilled at cost (revenue) | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | cost, rebilled under the engagement letter | 4,394.13 | 4,403.39 | 5,031.14 | 3,602.11 | 3,669.61 | 5,166.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 26,266.39 | 0 |
| Expenses invoiced | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | A: sales ledger; F: prior month | 0 | 4,394.13 | 4,403.39 | 5,031.14 | 3,602.11 | 3,669.61 | 5,166.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 26,266.39 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | opening + revenue - invoiced | 69,401.77 | 67,624.95 | 80,169.45 | 64,081.38 | 59,594.53 | 78,454.05 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2611 Production ramp-up programme | Teggwerk Elektronik GmbH | Operations and supply chain | Time and materials | Completed | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 328,912.0736 | 264,566.3649 | 189,094.2859 | 129,159.517 | 73,797.7223 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Hours to date | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 321.9101 | 632.0225 | 938.764 | 1,253.9326 | 1,523.5955 | 1,801.6854 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 1,253.9326 | 2,100 |
| Estimated hours at completion | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | A: hours to date + estimate to complete; F: register | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 |
| Percentage complete | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 15.33% | 30.1% | 44.7% | 59.71% | 72.55% | 85.79% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 59.71% | 100% |
| Standard value at the rate card | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 63,319.7191 | 60,999.1011 | 60,336.0674 | 61,993.6517 | 55,694.8315 | 57,435.2949 | 61,612.4073 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 246,648.5393 | 174,742.5337 |
| Value at agreed rates | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 59,520.536 | 57,339.1551 | 56,715.9034 | 58,274.0326 | 52,353.1416 | 53,989.1772 | 57,915.6629 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 231,849.627 | 164,257.9817 |
| Value at agreed rates to date | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | opening + value | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 59,520.536 | 116,859.691 | 173,575.5944 | 231,849.627 | 284,202.7685 | 338,191.9458 | 396,107.6087 | 396,107.6087 | 396,107.6087 | 396,107.6087 | 396,107.6087 | 396,107.6087 | 396,107.6087 | 396,107.6087 | 396,107.6087 | 396,107.6087 | 231,849.627 | 396,107.6087 |
| Fee revenue to date | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | A: ledger; F: cap x % complete once the value at completion exceeds the cap, else value at agreed rates | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 59,520.536 | 116,859.691 | 173,575.5944 | 231,849.627 | 284,202.7685 | 338,191.9458 | 396,107.6087 | 396,107.6087 | 396,107.6087 | 396,107.6087 | 396,107.6087 | 396,107.6087 | 396,107.6087 | 396,107.6087 | 396,107.6087 | 396,107.6087 | 231,849.627 | 396,107.6087 |
| FEE REVENUE | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 59,520.536 | 57,339.1551 | 56,715.9034 | 58,274.0326 | 52,353.1416 | 53,989.1772 | 57,915.6629 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 231,849.627 | 164,257.9817 |
| Fees invoiced | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | A: sales ledger; F: prior month value at agreed rates, up to the cap | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 59,520.536 | 57,339.1551 | 56,715.9034 | 58,274.0326 | 52,353.1416 | 53,989.1772 | 57,915.6629 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 173,575.5944 | 222,532.0143 |
| Fees invoiced to date | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 59,520.536 | 116,859.691 | 173,575.5944 | 231,849.627 | 284,202.7685 | 338,191.9458 | 396,107.6087 | 396,107.6087 | 396,107.6087 | 396,107.6087 | 396,107.6087 | 396,107.6087 | 396,107.6087 | 396,107.6087 | 396,107.6087 | 173,575.5944 | 396,107.6087 | |
| Travel and expenses (cost) | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,828.6517 | 4,651.6854 | 4,601.1236 | 4,727.5281 | 4,166.2921 | 4,296.4888 | 4,608.9607 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18,808.9888 | 13,071.7416 |
| Travel and expenses rebilled at cost (revenue) | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,828.6517 | 4,651.6854 | 4,601.1236 | 4,727.5281 | 4,166.2921 | 4,296.4888 | 4,608.9607 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18,808.9888 | 13,071.7416 |
| Expenses invoiced | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,828.6517 | 4,651.6854 | 4,601.1236 | 4,727.5281 | 4,166.2921 | 4,296.4888 | 4,608.9607 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14,081.4607 | 17,799.2697 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 64,349.1876 | 61,990.8404 | 61,317.027 | 63,001.5607 | 56,519.4337 | 58,285.666 | 62,524.6235 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 63,001.5607 | 0 |
| Fees still to earn | E-2612 Operations excellence programme, two plants | Eberstal Medizintechnik AG | Operations and supply chain | Capped engagements | Contracted | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 400,000 | 340,479.464 | 283,140.309 | 226,424.4056 | 168,150.373 | 115,797.2315 | 61,808.0542 | 3,892.3913 | 3,892.3913 | 3,892.3913 | 3,892.3913 | 3,892.3913 | 3,892.3913 | 3,892.3913 | 3,892.3913 | 3,892.3913 | 3,892.3913 | 168,150.373 | 3,892.3913 |
| Hours to date | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 371.101 | 728.6015 | 1,082.2161 | 1,445.5454 | 1,756.4153 | 2,077 | 2,077 | 2,077 | 2,077 | 2,077 | 2,077 | 2,077 | 2,077 | 2,077 | 2,077 | 2,077 | 1,445.5454 | 2,077 |
| Standard value at the rate card | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 72,995.5724 | 70,320.342 | 69,555.9905 | 71,466.8693 | 64,205.5297 | 66,211.9525 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 284,338.7742 | 130,417.4821 |
| Value at agreed rates | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 68,615.8381 | 66,101.1215 | 65,382.631 | 67,178.8572 | 60,353.1979 | 62,239.2353 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 267,278.4477 | 122,592.4332 |
| FEE REVENUE | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | A: ledger; F: value at agreed rates x (1 - write-down) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 66,557.3629 | 64,118.0878 | 63,421.1521 | 65,163.4914 | 58,542.6019 | 60,372.0582 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 259,260.0943 | 118,914.6602 |
| Fees invoiced | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 66,557.3629 | 64,118.0878 | 63,421.1521 | 65,163.4914 | 58,542.6019 | 60,372.0582 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 194,096.6029 | 184,078.1516 |
| Fees invoiced to date | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 66,557.3629 | 130,675.4508 | 194,096.6029 | 259,260.0943 | 317,802.6962 | 378,174.7545 | 378,174.7545 | 378,174.7545 | 378,174.7545 | 378,174.7545 | 378,174.7545 | 378,174.7545 | 378,174.7545 | 378,174.7545 | 378,174.7545 | 194,096.6029 | 378,174.7545 | |
| Travel and expenses (cost) | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,711.0103 | 3,575.0047 | 3,536.1459 | 3,633.2928 | 3,201.9607 | 3,302.022 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14,455.4537 | 6,503.9827 |
| Travel and expenses rebilled at cost (revenue) | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,711.0103 | 3,575.0047 | 3,536.1459 | 3,633.2928 | 3,201.9607 | 3,302.022 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14,455.4537 | 6,503.9827 |
| Expenses invoiced | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,711.0103 | 3,575.0047 | 3,536.1459 | 3,633.2928 | 3,201.9607 | 3,302.022 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10,822.1609 | 10,137.2755 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 70,268.3732 | 67,693.0925 | 66,957.298 | 68,796.7842 | 61,744.5626 | 63,674.0802 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 68,796.7842 | 0 |
| Fees still to earn | E-2613 Planning and reporting redesign | Teggwerk Elektronik GmbH | Finance and performance | Time and materials | Contracted | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 372,512.1516 | 372,512.1516 | 372,512.1516 | 372,512.1516 | 372,512.1516 | 372,512.1516 | 372,512.1516 | 372,512.1516 | 305,954.7887 | 241,836.7009 | 178,415.5488 | 113,252.0573 | 60,372.0582 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 113,252.0573 | 0 |
| Hours to date | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 178.0645 | 354.1935 | 535.1613 | 690 | 690 | 690 | 690 | 690 | 690 | 690 | 690 | 690 | 690 | 690 | 690 | 535.1613 | 690 |
| Estimated hours at completion | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | A: hours to date + estimate to complete; F: register | 690 | 690 | 690 | 690 | 690 | 690 | 690 | 690 | 690 | 690 | 690 | 690 | 690 | 690 | 690 | 690 | 690 | 690 | 690 | 690 | 690 | 690 | 690 | 690 | 690 | 690 |
| Percentage complete | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 25.81% | 51.33% | 77.56% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 77.56% | 100% |
| Standard value at the rate card | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,788.129 | 36,388.2581 | 37,387.9355 | 33,589.1613 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 110,564.3226 | 33,589.1613 |
| Value at agreed rates | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | hours x agreed rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,129.0323 | 35,736.3254 | 36,718.0926 | 31,416.5498 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 108,583.4502 | 31,416.5498 |
| Fee revenue to date | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | A: ledger; F: fee x % complete | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,129.0323 | 71,865.3576 | 108,583.4502 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 108,583.4502 | 140,000 |
| FEE REVENUE | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,129.0323 | 35,736.3254 | 36,718.0926 | 31,416.5498 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 108,583.4502 | 31,416.5498 |
| Milestone invoicing due to date | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42,000 | 42,000 | 98,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 98,000 | 140,000 |
| Fees invoiced | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42,000 | 0 | 56,000 | 42,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 98,000 | 42,000 |
| Fees invoiced to date | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42,000 | 42,000 | 98,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 98,000 | 140,000 | |
| Travel and expenses (cost) | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,424.5161 | 1,409.0323 | 1,447.7419 | 1,275.871 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,281.2903 | 1,275.871 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -5,870.9677 | 29,865.3576 | 10,583.4502 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10,583.4502 | 0 |
| Fees still to earn | E-2614 ERP selection and business case | Rindelmann Maschinenbau GmbH | Digital and ERP | Fixed-fee engagements | Contracted | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 140,000 | 103,870.9677 | 68,134.6424 | 31,416.5498 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 31,416.5498 | 0 |
| Hours to date | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 206.2929 | 410.3436 | 620 | 620 | 620 | 620 | 620 | 620 | 620 | 620 | 620 | 620 | 620 | 620 | 620 | 620 | 620 |
| Estimated hours at completion | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | A: hours to date + estimate to complete; F: register | 620 | 620 | 620 | 620 | 620 | 620 | 620 | 620 | 620 | 620 | 620 | 620 | 620 | 620 | 620 | 620 | 620 | 620 | 620 | 620 | 620 | 620 | 620 | 620 | 620 | 620 |
| Percentage complete | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 33.27% | 66.18% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% |
| Standard value at the rate card | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42,620.123 | 42,156.8608 | 43,315.0163 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 128,092 | 0 |
| Value at agreed rates | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | hours x agreed rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 39,927.6673 | 39,493.6709 | 40,578.6618 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 120,000 | 0 |
| Fee revenue to date | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | A: ledger; F: fee x % complete | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 39,927.6673 | 79,421.3382 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 |
| FEE REVENUE | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 39,927.6673 | 39,493.6709 | 40,578.6618 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 120,000 | 0 |
| Milestone invoicing due to date | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,000 | 84,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 |
| Fees invoiced | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,000 | 48,000 | 36,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 120,000 | 0 |
| Fees invoiced to date | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,000 | 84,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | |
| Travel and expenses (cost) | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,062.9295 | 2,040.5063 | 2,096.5642 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,200 | 0 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,927.6673 | -4,578.6618 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn | E-2615 Transport procurement tender | Zorneck Logistik GmbH | Operations and supply chain | Fixed-fee engagements | Contracted | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 80,072.3327 | 40,578.6618 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Hours to date | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 228.8788 | 464.0455 | 665.2576 | 872.7576 | 1,095.3485 | 1,328 | 1,328 | 1,328 | 1,328 | 1,328 | 1,328 | 1,328 | 1,328 | 1,328 | 464.0455 | 1,328 |
| Standard value at the rate card | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 45,020.4576 | 46,257.2833 | 41,557.3455 | 42,856.0125 | 45,972.8134 | 48,050.6807 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 91,277.7409 | 178,436.852 |
| Value at agreed rates | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 41,869.0255 | 43,019.2735 | 38,648.3313 | 39,856.0916 | 42,754.7165 | 44,687.133 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 84,888.299 | 165,946.2724 |
| FEE REVENUE | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | A: ledger; F: value at agreed rates x (1 - write-down) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 41,031.645 | 42,158.888 | 37,875.3646 | 39,058.9698 | 41,899.6221 | 43,793.3904 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 83,190.5331 | 162,627.347 |
| Fees invoiced | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 41,031.645 | 42,158.888 | 37,875.3646 | 39,058.9698 | 41,899.6221 | 43,793.3904 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 41,031.645 | 204,786.235 |
| Fees invoiced to date | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 41,031.645 | 83,190.5331 | 121,065.8977 | 160,124.8675 | 202,024.4896 | 245,817.88 | 245,817.88 | 245,817.88 | 245,817.88 | 245,817.88 | 245,817.88 | 245,817.88 | 245,817.88 | 41,031.645 | 245,817.88 | |
| Travel and expenses (cost) | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,059.9091 | 2,116.5 | 1,865.2364 | 1,923.525 | 2,063.4177 | 2,156.6795 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,176.4091 | 8,008.8586 |
| Travel and expenses rebilled at cost (revenue) | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,059.9091 | 2,116.5 | 1,865.2364 | 1,923.525 | 2,063.4177 | 2,156.6795 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,176.4091 | 8,008.8586 |
| Expenses invoiced | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,059.9091 | 2,116.5 | 1,865.2364 | 1,923.525 | 2,063.4177 | 2,156.6795 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,059.9091 | 10,125.3586 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 43,091.5541 | 44,275.388 | 39,740.601 | 40,982.4948 | 43,963.0399 | 45,950.0699 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 44,275.388 | 0 |
| Fees still to earn | E-2616 Finance shared service centre design | Wittenfels Holding GmbH | Finance and performance | Time and materials | Contracted | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 238,073.7206 | 238,073.7206 | 238,073.7206 | 238,073.7206 | 238,073.7206 | 238,073.7206 | 238,073.7206 | 238,073.7206 | 238,073.7206 | 238,073.7206 | 197,042.0756 | 154,883.1876 | 124,751.9823 | 85,693.0125 | 43,793.3904 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 154,883.1876 | 0 |
| Hours to date | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 196.5185 | 385.8347 | 573.0931 | 765.496 | 930.1188 | 1,099.886 | 1,282 | 1,282 | 1,282 | 1,282 | 1,282 | 1,282 | 1,282 | 1,282 | 1,282 | 1,282 | 765.496 | 1,282 |
| Standard value at the rate card | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 38,655.1809 | 37,238.4989 | 36,833.7326 | 37,845.6483 | 34,000.3685 | 35,062.8801 | 37,612.9077 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 150,573.0607 | 106,676.1563 |
| Value at agreed rates | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 35,562.7664 | 34,259.419 | 33,887.034 | 34,817.9964 | 31,280.3391 | 32,257.8497 | 34,603.8751 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 138,527.2158 | 98,142.0638 |
| FEE REVENUE | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | A: ledger; F: value at agreed rates x (1 - write-down) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 34,495.8834 | 33,231.6364 | 32,870.423 | 33,773.4566 | 30,341.9289 | 31,290.1142 | 33,565.7588 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 134,371.3993 | 95,197.8019 |
| Fees invoiced | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 34,495.8834 | 33,231.6364 | 32,870.423 | 33,773.4566 | 30,341.9289 | 31,290.1142 | 33,565.7588 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 100,597.9428 | 128,971.2584 |
| Fees invoiced to date | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 34,495.8834 | 67,727.5198 | 100,597.9428 | 134,371.3993 | 164,713.3282 | 196,003.4424 | 229,569.2012 | 229,569.2012 | 229,569.2012 | 229,569.2012 | 229,569.2012 | 229,569.2012 | 229,569.2012 | 229,569.2012 | 229,569.2012 | 100,597.9428 | 229,569.2012 | |
| Travel and expenses (cost) | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,965.1846 | 1,893.1621 | 1,872.5843 | 1,924.0289 | 1,695.6148 | 1,748.6027 | 1,875.7738 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7,654.9599 | 5,319.9913 |
| Travel and expenses rebilled at cost (revenue) | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,965.1846 | 1,893.1621 | 1,872.5843 | 1,924.0289 | 1,695.6148 | 1,748.6027 | 1,875.7738 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7,654.9599 | 5,319.9913 |
| Expenses invoiced | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,965.1846 | 1,893.1621 | 1,872.5843 | 1,924.0289 | 1,695.6148 | 1,748.6027 | 1,875.7738 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,730.931 | 7,244.0202 |
| Contract position (+ unbilled work / - invoiced ahead) | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,461.068 | 35,124.7985 | 34,743.0072 | 35,697.4854 | 32,037.5437 | 33,038.7169 | 35,441.5327 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 35,697.4854 | 0 |
| Fees still to earn | E-2617 Data migration and reporting for the S/4HANA go-live | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Contracted | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 225,035.9726 | 225,035.9726 | 225,035.9726 | 225,035.9726 | 225,035.9726 | 225,035.9726 | 225,035.9726 | 225,035.9726 | 190,540.0891 | 157,308.4527 | 124,438.0298 | 90,664.5732 | 64,855.873 | 33,565.7588 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 90,664.5732 | 0 |
| Hours to date | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 684.546 | 1,206.2811 | 1,913.0286 | 2,597.5746 | 3,197.0149 | 3,903.7624 | 4,547.6057 | 5,221.051 | 5,950 | 0 | 5,950 |
| Standard value at the rate card | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 146,917.2668 | 111,974.7817 | 151,682.1511 | 146,917.2668 | 128,651.8769 | 151,682.1511 | 138,181.6455 | 144,534.8246 | 156,447.0354 | 0 | 1,276,989 |
| Value at agreed rates | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 135,163.8854 | 103,016.7992 | 139,547.579 | 135,163.8854 | 118,359.7267 | 139,547.579 | 127,127.1139 | 132,972.0387 | 143,931.2726 | 0 | 1,174,829.88 |
| FEE REVENUE | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | A: ledger; F: value at agreed rates x (1 - write-down) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 131,108.9689 | 99,926.2952 | 135,361.1517 | 131,108.9689 | 114,808.9349 | 135,361.1517 | 123,313.3005 | 128,982.8775 | 139,613.3344 | 0 | 1,139,584.9836 |
| Fees invoiced | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 131,108.9689 | 99,926.2952 | 135,361.1517 | 131,108.9689 | 114,808.9349 | 135,361.1517 | 123,313.3005 | 128,982.8775 | 0 | 999,971.6492 |
| Fees invoiced to date | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 131,108.9689 | 231,035.2641 | 366,396.4157 | 497,505.3846 | 612,314.3195 | 747,675.4712 | 870,988.7717 | 999,971.6492 | 0 | 999,971.6492 | |
| Travel and expenses (cost) | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7,755.9064 | 5,911.2584 | 8,007.4493 | 7,755.9064 | 6,791.6586 | 8,007.4493 | 7,294.7444 | 7,630.135 | 8,258.9922 | 0 | 67,413.5 |
| Travel and expenses rebilled at cost (revenue) | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7,755.9064 | 5,911.2584 | 8,007.4493 | 7,755.9064 | 6,791.6586 | 8,007.4493 | 7,294.7444 | 7,630.135 | 8,258.9922 | 0 | 67,413.5 |
| Expenses invoiced | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7,755.9064 | 5,911.2584 | 8,007.4493 | 7,755.9064 | 6,791.6586 | 8,007.4493 | 7,294.7444 | 7,630.135 | 0 | 59,154.5078 |
| Contract position (+ unbilled work / - invoiced ahead) | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 138,864.8753 | 105,837.5536 | 143,368.601 | 138,864.8753 | 121,600.5935 | 143,368.601 | 130,608.0449 | 136,613.0124 | 147,872.3267 | 0 | 147,872.3267 |
| Fees still to earn (probability-weighted) | P-01 S/4HANA rollout wave 2 and hypercare | Eberstal Medizintechnik AG | Digital and ERP | Time and materials | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 1,085,319.032 | 1,085,319.032 | 1,085,319.032 | 1,085,319.032 | 1,085,319.032 | 1,085,319.032 | 1,085,319.032 | 1,085,319.032 | 1,085,319.032 | 1,085,319.032 | 1,085,319.032 | 1,085,319.032 | 1,139,584.9836 | 1,139,584.9836 | 1,139,584.9836 | 1,008,476.0147 | 908,549.7195 | 773,188.5679 | 642,079.599 | 527,270.6641 | 391,909.5124 | 268,596.2119 | 139,613.3344 | 0 | 1,085,319.032 | 0 |
| Hours to date | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 240.4624 | 488.4393 | 754.4509 | 1,032.4855 | 1,244.3931 | 1,531.4451 | 1,809.4798 | 2,052.948 | 2,340 | 2,340 | 2,340 | 2,340 | 0 | 2,340 |
| Estimated hours at completion | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: hours to date + estimate to complete; F: register | 2,340 | 2,340 | 2,340 | 2,340 | 2,340 | 2,340 | 2,340 | 2,340 | 2,340 | 2,340 | 2,340 | 2,340 | 2,340 | 2,340 | 2,340 | 2,340 | 2,340 | 2,340 | 2,340 | 2,340 | 2,340 | 2,340 | 2,340 | 2,340 | 2,340 | 2,340 |
| Percentage complete | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 10.28% | 20.87% | 32.24% | 44.12% | 53.18% | 65.45% | 77.33% | 87.73% | 100% | 100% | 100% | 100% | 0% | 100% |
| Standard value at the rate card | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 49,663.9075 | 51,215.9046 | 54,940.6977 | 57,423.8931 | 43,766.3185 | 59,286.2896 | 57,423.8931 | 50,284.7064 | 59,286.2896 | 0 | 0 | 0 | 0 | 483,291.9 |
| Value at agreed rates | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 45,690.7949 | 47,118.6323 | 50,545.4419 | 52,829.9816 | 40,265.013 | 54,543.3864 | 52,829.9816 | 46,261.9298 | 54,543.3864 | 0 | 0 | 0 | 0 | 444,628.548 |
| Value at agreed rates to date | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | opening + value | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 45,690.7949 | 92,809.4272 | 143,354.869 | 196,184.8507 | 236,449.8637 | 290,993.2501 | 343,823.2317 | 390,085.1616 | 444,628.548 | 444,628.548 | 444,628.548 | 444,628.548 | 0 | 444,628.548 |
| Fee revenue to date | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: ledger; F: cap x % complete once the value at completion exceeds the cap, else value at agreed rates | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42,748.876 | 86,833.6545 | 134,124.5986 | 183,552.9865 | 221,225.4335 | 272,256.9043 | 321,685.2922 | 364,968.5292 | 416,000 | 416,000 | 416,000 | 416,000 | 0 | 416,000 |
| FEE REVENUE | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42,748.876 | 44,084.7784 | 47,290.9441 | 49,428.3879 | 37,672.447 | 51,031.4708 | 49,428.3879 | 43,283.237 | 51,031.4708 | 0 | 0 | 0 | 0 | 416,000 |
| Fees invoiced | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: sales ledger; F: prior month value at agreed rates, up to the cap | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 45,690.7949 | 47,118.6323 | 50,545.4419 | 52,829.9816 | 40,265.013 | 54,543.3864 | 52,829.9816 | 46,261.9298 | 25,914.8384 | 0 | 0 | 0 | 416,000 |
| Fees invoiced to date | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 45,690.7949 | 92,809.4272 | 143,354.869 | 196,184.8507 | 236,449.8637 | 290,993.2501 | 343,823.2317 | 390,085.1616 | 416,000 | 416,000 | 416,000 | 0 | 416,000 | |
| Travel and expenses (cost) | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,962.8208 | 4,086.659 | 4,383.8705 | 4,582.0116 | 3,492.2358 | 4,730.6173 | 4,582.0116 | 4,012.3561 | 4,730.6173 | 0 | 0 | 0 | 0 | 38,563.2 |
| Travel and expenses rebilled at cost (revenue) | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,962.8208 | 4,086.659 | 4,383.8705 | 4,582.0116 | 3,492.2358 | 4,730.6173 | 4,582.0116 | 4,012.3561 | 4,730.6173 | 0 | 0 | 0 | 0 | 38,563.2 |
| Expenses invoiced | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,962.8208 | 4,086.659 | 4,383.8705 | 4,582.0116 | 3,492.2358 | 4,730.6173 | 4,582.0116 | 4,012.3561 | 4,730.6173 | 0 | 0 | 0 | 38,563.2 |
| Contract position (+ unbilled work / - invoiced ahead) | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 46,711.6969 | 45,229.5185 | 45,699.0419 | 44,780.129 | 28,532.8187 | 40,537.658 | 35,274.0537 | 25,157.6536 | 30,645.4558 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn (probability-weighted) | P-02 Footprint programme phase 3 | Norlach Antriebstechnik GmbH | Operations and supply chain | Capped engagements | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 416,000 | 416,000 | 416,000 | 416,000 | 416,000 | 416,000 | 416,000 | 416,000 | 416,000 | 416,000 | 416,000 | 416,000 | 373,251.124 | 329,166.3455 | 281,875.4014 | 232,447.0135 | 194,774.5665 | 143,743.0957 | 94,314.7078 | 51,031.4708 | 0 | 0 | 0 | 0 | 416,000 | 0 |
| Hours to date | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 177.0936 | 328.6176 | 484.8766 | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 | 177.0936 | 652.5 |
| Estimated hours at completion | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: hours to date + estimate to complete; F: register | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 | 652.5 |
| Percentage complete | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 27.14% | 50.36% | 74.31% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 27.14% | 100% |
| Standard value at the rate card | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,587.5406 | 32,870.09 | 33,897.2803 | 36,362.537 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36,587.5406 | 103,129.9073 |
| Value at agreed rates | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | hours x agreed rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 35,622.2787 | 30,478.955 | 31,431.4224 | 33,717.344 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 35,622.2787 | 95,627.7213 |
| Fee revenue to date | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: ledger; F: fee x % complete | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 35,622.2787 | 66,101.2337 | 97,532.656 | 131,250 | 131,250 | 131,250 | 131,250 | 131,250 | 131,250 | 131,250 | 131,250 | 131,250 | 131,250 | 35,622.2787 | 131,250 |
| FEE REVENUE | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 35,622.2787 | 30,478.955 | 31,431.4224 | 33,717.344 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 35,622.2787 | 95,627.7213 |
| Milestone invoicing due to date | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 39,375 | 39,375 | 91,875 | 131,250 | 131,250 | 131,250 | 131,250 | 131,250 | 131,250 | 131,250 | 131,250 | 131,250 | 131,250 | 39,375 | 131,250 |
| Fees invoiced | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 39,375 | 0 | 52,500 | 39,375 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 39,375 | 91,875 |
| Fees invoiced to date | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 39,375 | 39,375 | 91,875 | 131,250 | 131,250 | 131,250 | 131,250 | 131,250 | 131,250 | 131,250 | 131,250 | 131,250 | 131,250 | 39,375 | 131,250 | |
| Travel and expenses (cost) | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,593.8425 | 1,404.627 | 1,448.5216 | 1,553.8686 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,593.8425 | 4,407.0172 |
| Contract position (+ unbilled work / - invoiced ahead) | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -3,752.7213 | 26,726.2337 | 5,657.656 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -3,752.7213 | 0 |
| Fees still to earn (probability-weighted) | P-03 Add-on acquisition: due diligence support and 100-day plan | Wittenfels Holding GmbH | Finance and performance | Fixed-fee engagements | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 131,250 | 131,250 | 131,250 | 131,250 | 131,250 | 131,250 | 131,250 | 131,250 | 131,250 | 131,250 | 131,250 | 95,627.7213 | 65,148.7663 | 33,717.344 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 95,627.7213 | 0 |
| Hours to date | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 223.2558 | 453.4884 | 700.4651 | 958.6047 | 1,155.3488 | 1,421.8605 | 1,680 | 1,680 | 1,680 | 1,680 | 1,680 | 1,680 | 0 | 1,680 |
| Standard value at the rate card | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 46,110.1395 | 47,551.0814 | 51,009.3419 | 53,314.8488 | 40,634.5605 | 55,043.9791 | 53,314.8488 | 0 | 0 | 0 | 0 | 0 | 0 | 346,978.8 |
| Value at agreed rates | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 43,804.6326 | 45,173.5273 | 48,458.8748 | 50,649.1064 | 38,602.8324 | 52,291.7801 | 50,649.1064 | 0 | 0 | 0 | 0 | 0 | 0 | 329,629.86 |
| FEE REVENUE | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | A: ledger; F: value at agreed rates x (1 - write-down) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42,490.4936 | 43,818.3215 | 47,005.1085 | 49,129.6332 | 37,444.7475 | 50,723.0267 | 49,129.6332 | 0 | 0 | 0 | 0 | 0 | 0 | 319,740.9642 |
| Fees invoiced | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42,490.4936 | 43,818.3215 | 47,005.1085 | 49,129.6332 | 37,444.7475 | 50,723.0267 | 49,129.6332 | 0 | 0 | 0 | 0 | 0 | 319,740.9642 |
| Fees invoiced to date | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42,490.4936 | 86,308.8151 | 133,313.9236 | 182,443.5568 | 219,888.3043 | 270,611.331 | 319,740.9642 | 319,740.9642 | 319,740.9642 | 319,740.9642 | 319,740.9642 | 0 | 319,740.9642 | |
| Travel and expenses (cost) | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,599.0698 | 4,742.7907 | 5,087.7209 | 5,317.6744 | 4,052.9302 | 5,490.1395 | 5,317.6744 | 0 | 0 | 0 | 0 | 0 | 0 | 34,608 |
| Travel and expenses rebilled at cost (revenue) | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,599.0698 | 4,742.7907 | 5,087.7209 | 5,317.6744 | 4,052.9302 | 5,490.1395 | 5,317.6744 | 0 | 0 | 0 | 0 | 0 | 0 | 34,608 |
| Expenses invoiced | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,599.0698 | 4,742.7907 | 5,087.7209 | 5,317.6744 | 4,052.9302 | 5,490.1395 | 5,317.6744 | 0 | 0 | 0 | 0 | 0 | 34,608 |
| Contract position (+ unbilled work / - invoiced ahead) | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 47,089.5633 | 48,561.1122 | 52,092.8295 | 54,447.3076 | 41,497.6777 | 56,213.1662 | 54,447.3076 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn (probability-weighted) | P-04 Procurement excellence rollout, three sites | Stelzhof Industrie AG | Operations and supply chain | Time and materials | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 304,515.204 | 304,515.204 | 304,515.204 | 304,515.204 | 304,515.204 | 304,515.204 | 304,515.204 | 304,515.204 | 304,515.204 | 304,515.204 | 304,515.204 | 304,515.204 | 277,250.4706 | 233,432.1491 | 186,427.0406 | 137,297.4074 | 99,852.6599 | 49,129.6332 | 0 | 0 | 0 | 0 | 0 | 0 | 304,515.204 | 0 |
| Hours to date | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 100.5314 | 208.3743 | 321.0913 | 407 | 407 | 407 | 407 | 407 | 407 | 407 | 407 | 0 | 407 |
| Estimated hours at completion | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | A: hours to date + estimate to complete; F: register | 407 | 407 | 407 | 407 | 407 | 407 | 407 | 407 | 407 | 407 | 407 | 407 | 407 | 407 | 407 | 407 | 407 | 407 | 407 | 407 | 407 | 407 | 407 | 407 | 407 | 407 |
| Percentage complete | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 24.7% | 51.2% | 78.89% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 0% | 100% |
| Standard value at the rate card | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 21,808.2847 | 23,394.3417 | 24,451.7131 | 18,636.1705 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 88,290.51 |
| Value at agreed rates | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | hours x agreed rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20,377.994 | 21,860.0299 | 22,848.0539 | 17,413.9222 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 82,500 |
| Fee revenue to date | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | A: ledger; F: fee x % complete | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20,377.994 | 42,238.024 | 65,086.0778 | 82,500 | 82,500 | 82,500 | 82,500 | 82,500 | 82,500 | 82,500 | 82,500 | 0 | 82,500 |
| FEE REVENUE | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20,377.994 | 21,860.0299 | 22,848.0539 | 17,413.9222 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 82,500 |
| Milestone invoicing due to date | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 24,750 | 24,750 | 57,750 | 82,500 | 82,500 | 82,500 | 82,500 | 82,500 | 82,500 | 82,500 | 82,500 | 0 | 82,500 |
| Fees invoiced | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 24,750 | 0 | 33,000 | 24,750 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 82,500 |
| Fees invoiced to date | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 24,750 | 24,750 | 57,750 | 82,500 | 82,500 | 82,500 | 82,500 | 82,500 | 82,500 | 82,500 | 82,500 | 0 | 82,500 | |
| Travel and expenses (cost) | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 828.379 | 888.6248 | 928.7886 | 707.8875 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,353.68 |
| Contract position (+ unbilled work / - invoiced ahead) | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -4,372.006 | 17,488.024 | 7,336.0778 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn (probability-weighted) | P-05 S/4HANA selection | Teggwerk Elektronik GmbH | Digital and ERP | Fixed-fee engagements | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 82,500 | 82,500 | 82,500 | 82,500 | 82,500 | 82,500 | 82,500 | 82,500 | 82,500 | 82,500 | 82,500 | 82,500 | 82,500 | 62,122.006 | 40,261.976 | 17,413.9222 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 82,500 | 0 |
| Hours to date | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 117.7625 | 239.2051 | 369.4799 | 505.6428 | 609.421 | 750 | 750 | 750 | 750 | 750 | 750 | 750 | 0 | 750 |
| Estimated hours at completion | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: hours to date + estimate to complete; F: register | 750 | 750 | 750 | 750 | 750 | 750 | 750 | 750 | 750 | 750 | 750 | 750 | 750 | 750 | 750 | 750 | 750 | 750 | 750 | 750 | 750 | 750 | 750 | 750 | 750 | 750 |
| Percentage complete | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 15.7% | 31.89% | 49.26% | 67.42% | 81.26% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 0% | 100% |
| Standard value at the rate card | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 24,322.0805 | 25,082.1455 | 26,906.3015 | 28,122.4055 | 21,433.8334 | 29,034.4836 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 154,901.25 |
| Value at agreed rates | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | hours x agreed rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 21,197.2522 | 21,859.6663 | 23,449.4603 | 24,509.3229 | 18,680.0785 | 25,304.2198 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 135,000 |
| Fee revenue to date | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: ledger; F: fee x % complete | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 21,197.2522 | 43,056.9185 | 66,506.3788 | 91,015.7017 | 109,695.7802 | 135,000 | 135,000 | 135,000 | 135,000 | 135,000 | 135,000 | 135,000 | 0 | 135,000 |
| FEE REVENUE | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 21,197.2522 | 21,859.6663 | 23,449.4603 | 24,509.3229 | 18,680.0785 | 25,304.2198 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 135,000 |
| Milestone invoicing due to date | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40,500 | 40,500 | 40,500 | 94,500 | 94,500 | 135,000 | 135,000 | 135,000 | 135,000 | 135,000 | 135,000 | 135,000 | 0 | 135,000 |
| Fees invoiced | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40,500 | 0 | 0 | 54,000 | 0 | 40,500 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 135,000 |
| Fees invoiced to date | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40,500 | 40,500 | 40,500 | 94,500 | 94,500 | 135,000 | 135,000 | 135,000 | 135,000 | 135,000 | 135,000 | 135,000 | 0 | 135,000 | |
| Travel and expenses (cost) | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,455.5447 | 1,501.0304 | 1,610.1963 | 1,682.9735 | 1,282.6987 | 1,737.5564 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9,270 |
| Contract position (+ unbilled work / - invoiced ahead) | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -19,302.7478 | 2,556.9185 | 26,006.3788 | -3,484.2983 | 15,195.7802 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn (probability-weighted) | P-06 Cost reduction programme | Merzbach Fenster GmbH | Finance and performance | Fixed-fee engagements | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 135,000 | 135,000 | 135,000 | 135,000 | 135,000 | 135,000 | 135,000 | 135,000 | 135,000 | 135,000 | 135,000 | 135,000 | 113,802.7478 | 91,943.0815 | 68,493.6212 | 43,984.2983 | 25,304.2198 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 135,000 | 0 |
| Hours to date | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 248.7192 | 461.5271 | 680.9852 | 916.4039 | 1,162.4631 | 1,350 | 1,350 | 1,350 | 1,350 | 1,350 | 1,350 | 1,350 | 1,350 | 248.7192 | 1,350 |
| Standard value at the rate card | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 48,923.069 | 43,952.2759 | 45,325.7845 | 48,622.2052 | 50,819.819 | 38,732.9431 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 48,923.069 | 227,453.0276 |
| Value at agreed rates | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 46,476.9155 | 41,754.6621 | 43,059.4953 | 46,191.0949 | 48,278.828 | 36,796.2959 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 46,476.9155 | 216,080.3762 |
| FEE REVENUE | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | A: ledger; F: value at agreed rates x (1 - write-down) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 45,547.3772 | 40,919.5688 | 42,198.3054 | 45,267.273 | 47,313.2515 | 36,060.37 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 45,547.3772 | 211,758.7687 |
| Fees invoiced | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 45,547.3772 | 40,919.5688 | 42,198.3054 | 45,267.273 | 47,313.2515 | 36,060.37 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 257,306.1459 |
| Fees invoiced to date | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 45,547.3772 | 86,466.946 | 128,665.2514 | 173,932.5244 | 221,245.7759 | 257,306.1459 | 257,306.1459 | 257,306.1459 | 257,306.1459 | 257,306.1459 | 257,306.1459 | 257,306.1459 | 0 | 257,306.1459 | |
| Travel and expenses (cost) | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,471.8227 | 4,822.2266 | 4,972.9212 | 5,334.5882 | 5,575.6995 | 4,249.5872 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,471.8227 | 24,955.0227 |
| Travel and expenses rebilled at cost (revenue) | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,471.8227 | 4,822.2266 | 4,972.9212 | 5,334.5882 | 5,575.6995 | 4,249.5872 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,471.8227 | 24,955.0227 |
| Expenses invoiced | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,471.8227 | 4,822.2266 | 4,972.9212 | 5,334.5882 | 5,575.6995 | 4,249.5872 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 30,426.8453 |
| Contract position (+ unbilled work / - invoiced ahead) | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 51,019.1999 | 45,741.7954 | 47,171.2265 | 50,601.8612 | 52,888.951 | 40,309.9572 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 51,019.1999 | 0 |
| Fees still to earn (probability-weighted) | P-07 Carve-out execution and exit from transitional services | Sornegg Präzision AG | Finance and performance | Time and materials | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 247,222.395 | 247,222.395 | 247,222.395 | 247,222.395 | 247,222.395 | 247,222.395 | 247,222.395 | 247,222.395 | 247,222.395 | 247,222.395 | 247,222.395 | 201,675.0178 | 170,839.1999 | 128,640.8945 | 83,373.6215 | 36,060.37 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 201,675.0178 | 0 |
| Hours to date | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 226.104 | 459.2738 | 709.4014 | 970.8342 | 1,170.0883 | 1,440 | 1,440 | 1,440 | 1,440 | 1,440 | 1,440 | 1,440 | 0 | 1,440 |
| Standard value at the rate card | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 46,698.3945 | 48,157.7193 | 51,660.0989 | 53,995.0186 | 41,152.9602 | 55,746.2084 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 297,410.4 |
| Value at agreed rates | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 44,363.4748 | 45,749.8334 | 49,077.094 | 51,295.2677 | 39,095.3121 | 52,958.898 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 282,539.88 |
| FEE REVENUE | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | A: ledger; F: value at agreed rates x (1 - write-down) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 43,032.5705 | 44,377.3384 | 47,604.7812 | 49,756.4097 | 37,922.4528 | 51,370.1311 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 274,063.6836 |
| Fees invoiced | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | A: sales ledger; F: prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 43,032.5705 | 44,377.3384 | 47,604.7812 | 49,756.4097 | 37,922.4528 | 51,370.1311 | 0 | 0 | 0 | 0 | 0 | 0 | 274,063.6836 |
| Fees invoiced to date | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 43,032.5705 | 87,409.9089 | 135,014.6901 | 184,771.0997 | 222,693.5525 | 274,063.6836 | 274,063.6836 | 274,063.6836 | 274,063.6836 | 274,063.6836 | 274,063.6836 | 0 | 274,063.6836 | |
| Travel and expenses (cost) | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,260.42 | 3,362.3081 | 3,606.8396 | 3,769.8606 | 2,873.2451 | 3,892.1264 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20,764.8 |
| Travel and expenses rebilled at cost (revenue) | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,260.42 | 3,362.3081 | 3,606.8396 | 3,769.8606 | 2,873.2451 | 3,892.1264 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20,764.8 |
| Expenses invoiced | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,260.42 | 3,362.3081 | 3,606.8396 | 3,769.8606 | 2,873.2451 | 3,892.1264 | 0 | 0 | 0 | 0 | 0 | 0 | 20,764.8 |
| Contract position (+ unbilled work / - invoiced ahead) | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 46,292.9906 | 47,739.6465 | 51,211.6208 | 53,526.2703 | 40,795.6979 | 55,262.2575 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn (probability-weighted) | P-08 S&OP extension: network and capacity planning | Ulmhardt Verpackungen GmbH | Operations and supply chain | Time and materials | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 261,013.032 | 261,013.032 | 261,013.032 | 261,013.032 | 261,013.032 | 261,013.032 | 261,013.032 | 261,013.032 | 261,013.032 | 261,013.032 | 261,013.032 | 261,013.032 | 231,031.1131 | 186,653.7747 | 139,048.9935 | 89,292.5839 | 51,370.1311 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 261,013.032 | 0 |
| Hours to date | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 128.0172 | 265.3448 | 408.8793 | 518.2759 | 666.4655 | 810 | 810 | 810 | 810 | 810 | 810 | 0 | 810 |
| Estimated hours at completion | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: hours to date + estimate to complete; F: register | 810 | 810 | 810 | 810 | 810 | 810 | 810 | 810 | 810 | 810 | 810 | 810 | 810 | 810 | 810 | 810 | 810 | 810 | 810 | 810 | 810 | 810 | 810 | 810 | 810 | 810 |
| Percentage complete | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 15.8% | 32.76% | 50.48% | 63.98% | 82.28% | 100% | 100% | 100% | 100% | 100% | 100% | 0% | 100% |
| Standard value at the rate card | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 26,440.0409 | 28,362.953 | 29,644.8944 | 22,594.2168 | 30,606.3504 | 29,644.8944 | 0 | 0 | 0 | 0 | 0 | 0 | 167,293.35 |
| Value at agreed rates | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | hours x agreed rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 24,655.1724 | 26,448.2759 | 27,643.6782 | 21,068.9655 | 28,540.2299 | 27,643.6782 | 0 | 0 | 0 | 0 | 0 | 0 | 156,000 |
| Fee revenue to date | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: ledger; F: fee x % complete | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 24,655.1724 | 51,103.4483 | 78,747.1264 | 99,816.092 | 128,356.3218 | 156,000 | 156,000 | 156,000 | 156,000 | 156,000 | 156,000 | 0 | 156,000 |
| FEE REVENUE | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 24,655.1724 | 26,448.2759 | 27,643.6782 | 21,068.9655 | 28,540.2299 | 27,643.6782 | 0 | 0 | 0 | 0 | 0 | 0 | 156,000 |
| Milestone invoicing due to date | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | fee x (30% at start + 40% at mid-point + 30% at completion) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 46,800 | 46,800 | 46,800 | 109,200 | 109,200 | 156,000 | 156,000 | 156,000 | 156,000 | 156,000 | 156,000 | 0 | 156,000 |
| Fees invoiced | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: sales ledger; F: tops up to the milestone due | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 46,800 | 0 | 0 | 62,400 | 0 | 46,800 | 0 | 0 | 0 | 0 | 0 | 0 | 156,000 |
| Fees invoiced to date | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 46,800 | 46,800 | 46,800 | 109,200 | 109,200 | 156,000 | 156,000 | 156,000 | 156,000 | 156,000 | 156,000 | 0 | 156,000 | |
| Travel and expenses (cost) | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,318.5776 | 1,414.4741 | 1,478.4052 | 1,126.7845 | 1,526.3534 | 1,478.4052 | 0 | 0 | 0 | 0 | 0 | 0 | 8,343 |
| Contract position (+ unbilled work / - invoiced ahead) | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -22,144.8276 | 4,303.4483 | 31,947.1264 | -9,383.908 | 19,156.3218 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fees still to earn (probability-weighted) | P-09 Procurement and cost programme | Varnholt Chemie GmbH | Finance and performance | Fixed-fee engagements | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 156,000 | 156,000 | 156,000 | 156,000 | 156,000 | 156,000 | 156,000 | 156,000 | 156,000 | 156,000 | 156,000 | 156,000 | 156,000 | 131,344.8276 | 104,896.5517 | 77,252.8736 | 56,183.908 | 27,643.6782 | 0 | 0 | 0 | 0 | 0 | 0 | 156,000 | 0 |
| Hours to date | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | opening + hours | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 138.478 | 283.2148 | 393.5277 | 542.9587 | 687.6956 | 814.4381 | 963.8691 | 1,100 | 1,100 | 1,100 | 0 | 1,100 |
| Estimated hours at completion | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: hours to date + estimate to complete; F: register | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 |
| Percentage complete | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | hours to date / hours at completion | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 12.59% | 25.75% | 35.78% | 49.36% | 62.52% | 74.04% | 87.62% | 100% | 100% | 100% | 0% | 100% |
| Standard value at the rate card | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | hours x blended rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,600.5437 | 29,893.2237 | 22,783.484 | 30,862.7336 | 29,893.2237 | 26,176.7688 | 30,862.7336 | 28,115.7888 | 0 | 0 | 0 | 227,188.5 |
| Value at agreed rates | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | hours x agreed rate x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 26,884.5111 | 28,099.6303 | 21,416.475 | 29,010.9696 | 28,099.6303 | 24,606.1627 | 29,010.9696 | 26,428.8414 | 0 | 0 | 0 | 213,557.19 |
| Value at agreed rates to date | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | opening + value | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 26,884.5111 | 54,984.1414 | 76,400.6163 | 105,411.586 | 133,511.2162 | 158,117.3789 | 187,128.3486 | 213,557.19 | 213,557.19 | 213,557.19 | 0 | 213,557.19 |
| Fee revenue to date | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: ledger; F: cap x % complete once the value at completion exceeds the cap, else value at agreed rates | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 26,310.8108 | 53,810.8108 | 74,770.2703 | 103,162.1622 | 130,662.1622 | 154,743.2432 | 183,135.1351 | 209,000 | 209,000 | 209,000 | 0 | 209,000 |
| FEE REVENUE | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | change in revenue to date | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 26,310.8108 | 27,500 | 20,959.4595 | 28,391.8919 | 27,500 | 24,081.0811 | 28,391.8919 | 25,864.8649 | 0 | 0 | 0 | 209,000 |
| Fees invoiced | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: sales ledger; F: prior month value at agreed rates, up to the cap | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 26,884.5111 | 28,099.6303 | 21,416.475 | 29,010.9696 | 28,099.6303 | 24,606.1627 | 29,010.9696 | 21,871.6514 | 0 | 0 | 209,000 |
| Fees invoiced to date | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 26,884.5111 | 54,984.1414 | 76,400.6163 | 105,411.586 | 133,511.2162 | 158,117.3789 | 187,128.3486 | 209,000 | 209,000 | 0 | 209,000 | |
| Travel and expenses (cost) | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: expense claims; F: hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,426.3229 | 1,490.7895 | 1,136.2233 | 1,539.1394 | 1,490.7895 | 1,305.4481 | 1,539.1394 | 1,402.1479 | 0 | 0 | 0 | 11,330 |
| Travel and expenses rebilled at cost (revenue) | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | cost, rebilled under the engagement letter | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,426.3229 | 1,490.7895 | 1,136.2233 | 1,539.1394 | 1,490.7895 | 1,305.4481 | 1,539.1394 | 1,402.1479 | 0 | 0 | 0 | 11,330 |
| Expenses invoiced | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | A: sales ledger; F: prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,426.3229 | 1,490.7895 | 1,136.2233 | 1,539.1394 | 1,490.7895 | 1,305.4481 | 1,539.1394 | 1,402.1479 | 0 | 0 | 11,330 |
| Contract position (+ unbilled work / - invoiced ahead) | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 27,737.1337 | 28,417.0892 | 20,922.3522 | 28,300.6852 | 26,741.3657 | 22,537.4751 | 26,556.8956 | 23,273.7994 | 0 | 0 | 0 | 0 |
| Fees still to earn (probability-weighted) | P-10 Network rollout: two new warehouses | Zorneck Logistik GmbH | Operations and supply chain | Capped engagements | Pipeline | FF, CAP: fee - revenue to date; TM: remaining hours x agreed rate | 209,000 | 209,000 | 209,000 | 209,000 | 209,000 | 209,000 | 209,000 | 209,000 | 209,000 | 209,000 | 209,000 | 209,000 | 209,000 | 209,000 | 182,689.1892 | 155,189.1892 | 134,229.7297 | 105,837.8378 | 78,337.8378 | 54,256.7568 | 25,864.8649 | 0 | 0 | 0 | 209,000 | 0 |
| Hours worked | NW_OPS New work not yet identified: fills the gap to target utilisation | Operations and supply chain | Time and materials | Run-rate | Capacity: new-work hours by grade | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 386.754 | 553.9691 | 446.8706 | 460.4761 | 354.9218 | 682.1628 | 519.9282 | 704.3101 | 943.6228 | 1,052.3538 | 1,366.034 | 1,504.5259 | 1,714.6155 | 1,854.3547 | 940.7231 | 11,604.1763 |
| Standard value at the rate card | NW_OPS New work not yet identified: fills the gap to target utilisation | Operations and supply chain | Time and materials | Run-rate | hours by grade x rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 76,671.2214 | 111,206.1564 | 99,000.6322 | 101,991.2945 | 80,664.9338 | 148,557.6788 | 113,227.5898 | 153,381.7741 | 202,559.7271 | 224,063.0921 | 283,249.4365 | 311,831.0139 | 355,352.1638 | 384,399.5959 | 187,877.3778 | 2,458,278.9327 |
| Value at agreed rates | NW_OPS New work not yet identified: fills the gap to target utilisation | Operations and supply chain | Time and materials | Run-rate | standard x (1 - discount on new work) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 70,537.5237 | 102,309.6639 | 91,080.5817 | 93,831.991 | 74,211.7391 | 136,673.0645 | 104,169.3826 | 141,111.2322 | 186,354.949 | 206,138.0448 | 260,589.4816 | 286,884.5328 | 326,923.9907 | 353,647.6283 | 172,847.1876 | 2,261,616.6181 |
| FEE REVENUE | NW_OPS New work not yet identified: fills the gap to target utilisation | Operations and supply chain | Time and materials | Run-rate | agreed x (1 - write-down on new work) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 67,716.0228 | 98,217.2774 | 87,437.3584 | 90,078.7113 | 71,243.2695 | 131,206.1419 | 100,002.6073 | 135,466.7829 | 178,900.751 | 197,892.523 | 250,165.9023 | 275,409.1515 | 313,847.0311 | 339,501.7231 | 165,933.3001 | 2,171,151.9534 |
| Fees invoiced | NW_OPS New work not yet identified: fills the gap to target utilisation | Operations and supply chain | Time and materials | Run-rate | prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 67,716.0228 | 98,217.2774 | 87,437.3584 | 90,078.7113 | 71,243.2695 | 131,206.1419 | 100,002.6073 | 135,466.7829 | 178,900.751 | 197,892.523 | 250,165.9023 | 275,409.1515 | 313,847.0311 | 67,716.0228 | 1,929,867.5076 |
| Travel and expenses (cost) | NW_OPS New work not yet identified: fills the gap to target utilisation | Operations and supply chain | Time and materials | Run-rate | hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,254.2944 | 6,093.6598 | 5,063.0445 | 5,217.1944 | 4,021.2642 | 7,728.9043 | 5,890.7867 | 7,979.833 | 10,691.2458 | 11,923.1687 | 15,477.1654 | 17,046.2783 | 19,426.5937 | 21,009.8389 | 10,347.9542 | 131,475.3179 |
| Travel and expenses rebilled at cost (revenue) | NW_OPS New work not yet identified: fills the gap to target utilisation | Operations and supply chain | Time and materials | Run-rate | cost, rebilled | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,254.2944 | 6,093.6598 | 5,063.0445 | 5,217.1944 | 4,021.2642 | 7,728.9043 | 5,890.7867 | 7,979.833 | 10,691.2458 | 11,923.1687 | 15,477.1654 | 17,046.2783 | 19,426.5937 | 21,009.8389 | 10,347.9542 | 131,475.3179 |
| Expenses invoiced | NW_OPS New work not yet identified: fills the gap to target utilisation | Operations and supply chain | Time and materials | Run-rate | prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,254.2944 | 6,093.6598 | 5,063.0445 | 5,217.1944 | 4,021.2642 | 7,728.9043 | 5,890.7867 | 7,979.833 | 10,691.2458 | 11,923.1687 | 15,477.1654 | 17,046.2783 | 19,426.5937 | 4,254.2944 | 116,559.1388 |
| Contract position (+ unbilled work) | NW_OPS New work not yet identified: fills the gap to target utilisation | Operations and supply chain | Time and materials | Run-rate | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 71,970.3172 | 104,310.9371 | 92,500.4029 | 95,295.9057 | 75,264.5337 | 138,935.0462 | 105,893.3941 | 143,446.6159 | 189,591.9968 | 209,815.6917 | 265,643.0677 | 292,455.4298 | 333,273.6248 | 360,511.562 | 104,310.9371 | 360,511.562 |
| Hours worked | NW_FIN New work not yet identified: fills the gap to target utilisation | Finance and performance | Time and materials | Run-rate | Capacity: new-work hours by grade | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 168.8096 | 0 | 0 | 0 | 239.2588 | 423.7887 | 500.3557 | 931.8641 | 1,038.7712 | 1,035.3152 | 1,345.9447 | 1,224.7216 | 1,279.5569 | 1,383.4396 | 168.8096 | 9,403.0164 |
| Standard value at the rate card | NW_FIN New work not yet identified: fills the gap to target utilisation | Finance and performance | Time and materials | Run-rate | hours by grade x rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40,706.8195 | 0 | 0 | 0 | 54,522.7107 | 94,697.1426 | 108,805.3551 | 199,864.3976 | 221,711.8101 | 220,106.7137 | 278,584.7132 | 253,571.9488 | 265,006.057 | 286,607.3832 | 40,706.8195 | 1,983,478.2319 |
| Value at agreed rates | NW_FIN New work not yet identified: fills the gap to target utilisation | Finance and performance | Time and materials | Run-rate | standard x (1 - discount on new work) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 37,450.274 | 0 | 0 | 0 | 50,160.8938 | 87,121.3712 | 100,100.9267 | 183,875.2458 | 203,974.8653 | 202,498.1766 | 256,297.9361 | 233,286.1929 | 243,805.5724 | 263,678.7926 | 37,450.274 | 1,824,799.9733 |
| FEE REVENUE | NW_FIN New work not yet identified: fills the gap to target utilisation | Finance and performance | Time and materials | Run-rate | agreed x (1 - write-down on new work) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 35,952.263 | 0 | 0 | 0 | 48,154.458 | 83,636.5164 | 96,096.8896 | 176,520.2359 | 195,815.8707 | 194,398.2496 | 246,046.0187 | 223,954.7452 | 234,053.3495 | 253,131.6409 | 35,952.263 | 1,751,807.9744 |
| Fees invoiced | NW_FIN New work not yet identified: fills the gap to target utilisation | Finance and performance | Time and materials | Run-rate | prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 35,952.263 | 0 | 0 | 0 | 48,154.458 | 83,636.5164 | 96,096.8896 | 176,520.2359 | 195,815.8707 | 194,398.2496 | 246,046.0187 | 223,954.7452 | 234,053.3495 | 35,952.263 | 1,498,676.3335 |
| Travel and expenses (cost) | NW_FIN New work not yet identified: fills the gap to target utilisation | Finance and performance | Time and materials | Run-rate | hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,856.9054 | 0 | 0 | 0 | 2,710.8021 | 4,801.5258 | 5,669.0305 | 10,558.0207 | 11,769.2779 | 11,730.1207 | 15,249.553 | 13,876.0953 | 14,497.3795 | 15,674.3708 | 1,856.9054 | 106,536.1762 |
| Travel and expenses rebilled at cost (revenue) | NW_FIN New work not yet identified: fills the gap to target utilisation | Finance and performance | Time and materials | Run-rate | cost, rebilled | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,856.9054 | 0 | 0 | 0 | 2,710.8021 | 4,801.5258 | 5,669.0305 | 10,558.0207 | 11,769.2779 | 11,730.1207 | 15,249.553 | 13,876.0953 | 14,497.3795 | 15,674.3708 | 1,856.9054 | 106,536.1762 |
| Expenses invoiced | NW_FIN New work not yet identified: fills the gap to target utilisation | Finance and performance | Time and materials | Run-rate | prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,856.9054 | 0 | 0 | 0 | 2,710.8021 | 4,801.5258 | 5,669.0305 | 10,558.0207 | 11,769.2779 | 11,730.1207 | 15,249.553 | 13,876.0953 | 14,497.3795 | 1,856.9054 | 90,861.8054 |
| Contract position (+ unbilled work) | NW_FIN New work not yet identified: fills the gap to target utilisation | Finance and performance | Time and materials | Run-rate | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 37,809.1684 | 0 | 0 | 0 | 50,865.2602 | 88,438.0421 | 101,765.9201 | 187,078.2566 | 207,585.1486 | 206,128.3702 | 261,295.5717 | 237,830.8405 | 248,550.729 | 268,806.0116 | 0 | 268,806.0116 |
| Hours worked | NW_DIG New work not yet identified: fills the gap to target utilisation | Digital and ERP | Time and materials | Run-rate | Capacity: new-work hours by grade | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 185.7888 | 189.5726 | 162.3472 | 197.0738 | 211.419 | 479.3943 | 364.7746 | 609.6943 | 589.7683 | 516.4629 | 608.9293 | 554.7372 | 580.2421 | 628.064 | 375.3615 | 5,502.9069 |
| Standard value at the rate card | NW_DIG New work not yet identified: fills the gap to target utilisation | Digital and ERP | Time and materials | Run-rate | hours by grade x rate card x rate card factor | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 32,455.4541 | 33,156.3671 | 29,810.1896 | 37,094.9429 | 39,794.6692 | 98,237.2078 | 74,721.2388 | 126,259.8794 | 122,098.7298 | 106,923.1971 | 126,067.0959 | 114,847.9279 | 120,128.2129 | 130,028.8481 | 65,611.8212 | 1,126,012.1393 |
| Value at agreed rates | NW_DIG New work not yet identified: fills the gap to target utilisation | Digital and ERP | Time and materials | Run-rate | standard x (1 - discount on new work) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29,859.0177 | 30,503.8578 | 27,425.3745 | 34,127.3474 | 36,611.0956 | 90,378.2311 | 68,743.5397 | 116,159.0891 | 112,330.8314 | 98,369.3413 | 115,981.7282 | 105,660.0937 | 110,517.9559 | 119,626.5402 | 60,362.8755 | 1,035,931.1682 |
| FEE REVENUE | NW_DIG New work not yet identified: fills the gap to target utilisation | Digital and ERP | Time and materials | Run-rate | agreed x (1 - write-down on new work) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,664.657 | 29,283.7034 | 26,328.3595 | 32,762.2535 | 35,146.6518 | 86,763.1019 | 65,993.7981 | 111,512.7255 | 107,837.5982 | 94,434.5677 | 111,342.4591 | 101,433.69 | 106,097.2376 | 114,841.4786 | 57,948.3605 | 994,493.9215 |
| Fees invoiced | NW_DIG New work not yet identified: fills the gap to target utilisation | Digital and ERP | Time and materials | Run-rate | prior month revenue (monthly in arrears) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,664.657 | 29,283.7034 | 26,328.3595 | 32,762.2535 | 35,146.6518 | 86,763.1019 | 65,993.7981 | 111,512.7255 | 107,837.5982 | 94,434.5677 | 111,342.4591 | 101,433.69 | 106,097.2376 | 28,664.657 | 908,936.1463 |
| Travel and expenses (cost) | NW_DIG New work not yet identified: fills the gap to target utilisation | Digital and ERP | Time and materials | Run-rate | hours x cost per hour x inflation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,043.6773 | 2,085.2991 | 1,839.3933 | 2,232.8459 | 2,395.3774 | 5,431.5374 | 4,132.8959 | 6,907.8365 | 6,682.0749 | 5,851.5243 | 6,899.169 | 6,285.1726 | 6,574.1425 | 7,115.9655 | 4,128.9765 | 62,347.9352 |
| Travel and expenses rebilled at cost (revenue) | NW_DIG New work not yet identified: fills the gap to target utilisation | Digital and ERP | Time and materials | Run-rate | cost, rebilled | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,043.6773 | 2,085.2991 | 1,839.3933 | 2,232.8459 | 2,395.3774 | 5,431.5374 | 4,132.8959 | 6,907.8365 | 6,682.0749 | 5,851.5243 | 6,899.169 | 6,285.1726 | 6,574.1425 | 7,115.9655 | 4,128.9765 | 62,347.9352 |
| Expenses invoiced | NW_DIG New work not yet identified: fills the gap to target utilisation | Digital and ERP | Time and materials | Run-rate | prior month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,043.6773 | 2,085.2991 | 1,839.3933 | 2,232.8459 | 2,395.3774 | 5,431.5374 | 4,132.8959 | 6,907.8365 | 6,682.0749 | 5,851.5243 | 6,899.169 | 6,285.1726 | 6,574.1425 | 2,043.6773 | 57,317.2688 |
| Contract position (+ unbilled work) | NW_DIG New work not yet identified: fills the gap to target utilisation | Digital and ERP | Time and materials | Run-rate | opening + revenue - invoiced | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 30,708.3344 | 31,369.0026 | 28,167.7528 | 34,995.0994 | 37,542.0292 | 92,194.6393 | 70,126.694 | 118,420.562 | 114,519.673 | 100,286.092 | 118,241.6281 | 107,718.8626 | 112,671.3801 | 121,957.4442 | 31,369.0026 | 121,957.4442 |
| Fixed-fee engagements: hours | TOTALS BY FEE TYPE, PRACTICE AND STATUS | sum of engagements | 558.7 | 561.4 | 891 | 769.5 | 640.6 | 768.9 | 710.8 | 673.5 | 693.5661 | 707.0473 | 533.5237 | 567.7178 | 424.1252 | 506.2503 | 543.0685 | 392.4145 | 299.0834 | 288.7687 | 143.5345 | 0 | 0 | 0 | 0 | 0 | 8,076.2549 | 2,597.2451 |
| Fixed-fee engagements: standard value | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 113,249.42 | 113,767.64 | 181,661.04 | 156,509.64 | 130,274.9 | 155,857.02 | 146,851.28 | 139,145.1 | 143,290.7625 | 146,075.9821 | 110,225.9863 | 117,290.4924 | 90,781.3317 | 107,227.7514 | 115,026.1333 | 82,219.013 | 62,664.2207 | 59,640.834 | 29,644.8944 | 0 | 0 | 0 | 0 | 0 | 1,654,199.2632 | 547,204.1786 | |
| Fixed-fee engagements: value at agreed rates | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 107,504.0333 | 107,971.5489 | 172,430.7565 | 148,072.5446 | 123,250.1545 | 147,627.0404 | 141,089.2036 | 133,704.8194 | 138,205.6925 | 139,904.6598 | 105,561.7737 | 112,919.0331 | 83,092.757 | 98,324.2551 | 105,475.11 | 75,001.0549 | 57,162.9662 | 53,844.4497 | 27,643.6782 | 0 | 0 | 0 | 0 | 0 | 1,578,241.2602 | 500,544.2711 | |
| Fixed-fee engagements: fee revenue | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 102,752.78 | 106,412.8 | 151,656.7 | 135,348.27 | 120,357.34 | 142,838.26 | 137,093.06 | 129,676.44 | 134,246.5023 | 139,904.6598 | 105,561.7737 | 112,919.0331 | 83,092.757 | 98,324.2551 | 105,475.11 | 75,001.0549 | 57,162.9662 | 53,844.4497 | 27,643.6782 | 0 | 0 | 0 | 0 | 0 | 1,518,767.6189 | 500,544.2711 | |
| Time and materials: hours | TOTALS BY FEE TYPE, PRACTICE AND STATUS | sum of engagements | 1,730.3 | 1,960.5 | 2,227.4 | 1,879.9 | 2,107.9 | 2,622.6 | 1,741.8 | 1,272.2 | 2,182.9375 | 2,102.9346 | 2,717.5148 | 3,022.7134 | 2,588.0904 | 2,698.2623 | 2,650.8275 | 3,268.1747 | 2,490.3289 | 3,489.0393 | 3,514.8478 | 3,203.5721 | 4,027.6555 | 3,927.8279 | 4,247.8597 | 4,594.8074 | 25,568.7002 | 40,701.2937 |
| Time and materials: standard value | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 349,464.5 | 394,165.03 | 447,854.68 | 377,941.41 | 422,558.78 | 525,300.23 | 348,780.53 | 254,676.17 | 435,266.6062 | 419,314.4269 | 544,150.2178 | 598,435.1923 | 542,691.6754 | 565,900.8676 | 561,810.6406 | 694,589.6631 | 529,249.4291 | 741,978.3898 | 746,602.3827 | 679,744.8798 | 839,583.3967 | 818,432.5361 | 885,021.2583 | 957,482.8627 | 5,117,907.7733 | 8,563,087.9819 | |
| Time and materials: value at agreed rates | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 322,160.384 | 365,026.4534 | 414,929.5976 | 350,048.0074 | 392,966.8015 | 488,778.8941 | 325,588.2658 | 238,410.9427 | 406,928.8168 | 392,015.1952 | 505,282.625 | 556,820.6372 | 505,078.8497 | 526,612.6349 | 521,864.2669 | 644,246.8875 | 490,525.0887 | 685,943.8242 | 688,473.6375 | 625,365.2894 | 772,416.725 | 752,957.9333 | 814,219.5576 | 880,884.2337 | 4,758,956.6207 | 7,908,588.9284 | |
| Time and materials: fee revenue | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 313,180.65 | 352,599.55 | 406,879.62 | 340,026.17 | 383,879.05 | 475,476.89 | 301,609.1 | 232,745.98 | 396,388.707 | 381,861.3722 | 490,060.1972 | 540,603.2842 | 490,020.8061 | 510,854.0245 | 506,013.8173 | 622,707.4138 | 473,447.1605 | 660,954.0538 | 662,792.8219 | 601,534.2751 | 742,915.5317 | 724,110.8871 | 782,980.4957 | 847,088.1771 | 4,615,310.5706 | 7,625,419.4646 | |
| Capped engagements: hours | TOTALS BY FEE TYPE, PRACTICE AND STATUS | sum of engagements | 229.7 | 252.9 | 472.9 | 453.4 | 395.4 | 526.9 | 890.1 | 713.8 | 1,199.5953 | 800.1547 | 602.7597 | 619.3191 | 770.3611 | 794.4349 | 702.8041 | 422.7715 | 322.2205 | 436.483 | 422.7715 | 370.2107 | 436.483 | 136.1309 | 0 | 0 | 7,156.9287 | 4,814.6713 |
| Capped engagements: standard value | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 45,181.99 | 49,745.43 | 93,019.43 | 89,183.78 | 77,775.18 | 103,641.23 | 175,082.67 | 140,404.46 | 235,960.3995 | 157,390.4204 | 118,562.8371 | 121,820.0579 | 159,106.5264 | 164,078.6053 | 145,153.6487 | 87,317.1167 | 66,549.8025 | 90,149.0232 | 87,317.1167 | 76,461.4752 | 90,149.0232 | 28,115.7888 | 0 | 0 | 1,407,767.8849 | 994,398.1268 | |
| Capped engagements: value at agreed rates | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 41,567.4308 | 45,765.7956 | 86,298.191 | 82,689.9262 | 72,112.187 | 96,106.8332 | 162,539.7011 | 130,310.2094 | 219,740.0684 | 147,358.329 | 110,866.7992 | 113,912.5904 | 148,029.3788 | 152,655.2968 | 135,345.6159 | 80,929.6119 | 61,681.488 | 83,554.3561 | 80,929.6119 | 70,868.0926 | 83,554.3561 | 26,428.8414 | 0 | 0 | 1,309,268.0612 | 923,976.6493 | |
| Capped engagements: fee revenue | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 41,567.43 | 37,171.67 | 68,439.58 | 64,930.57 | 54,642.02 | 83,233.52 | 151,509.57 | 121,263.82 | 208,627.0639 | 146,292.3653 | 110,866.7992 | 113,912.5904 | 145,087.4599 | 149,621.443 | 131,517.4178 | 76,928.3879 | 58,631.9065 | 79,423.3627 | 76,928.3879 | 67,364.3181 | 79,423.3627 | 25,864.8649 | 0 | 0 | 1,202,456.9988 | 890,790.9113 | |
| Operations and supply chain: hours | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 986.3 | 1,019.3 | 1,420 | 1,196.8 | 1,381.8 | 1,724.4 | 1,303.1 | 1,129.9 | 1,527.9444 | 1,322.7629 | 1,529.3007 | 1,570.3477 | 1,406.3558 | 1,449.9452 | 1,554.8303 | 1,624.5066 | 1,238.147 | 1,677.2164 | 1,624.5338 | 1,422.5646 | 1,802.517 | 1,640.6568 | 1,714.6155 | 1,854.3547 | 16,111.9557 | 19,010.2438 | |
| Operations and supply chain: standard value | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 196,084.21 | 202,602.04 | 284,376.86 | 239,235.92 | 274,911.63 | 342,365.4 | 260,051.08 | 226,329.14 | 303,862.8257 | 265,424.399 | 304,948.3592 | 313,203.4232 | 297,167.9053 | 306,351.2948 | 328,488.0233 | 343,184.663 | 261,564.9129 | 354,320.9849 | 343,191.6927 | 300,524.5673 | 373,398.4597 | 339,946.8027 | 355,352.1638 | 384,399.5959 | 3,213,395.2872 | 3,987,891.0664 | |
| Operations and supply chain: fee revenue | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 179,600.47 | 174,140.98 | 231,936.67 | 200,736.68 | 236,921.74 | 305,796.59 | 218,257.96 | 203,837.75 | 273,970.812 | 249,168.9881 | 281,354.4689 | 286,559.8436 | 268,062.4401 | 276,348.3269 | 297,370.577 | 307,020.5727 | 234,001.7141 | 316,983.3034 | 304,958.7721 | 265,256.8411 | 329,589.265 | 301,274.0163 | 313,847.0311 | 339,501.7231 | 2,842,282.9527 | 3,554,214.5828 | |
| Operations and supply chain: travel rebilled | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 9,771.5 | 11,797.17 | 11,438.06 | 11,514.74 | 15,346.75 | 20,102.92 | 14,142.81 | 9,371.75 | 17,761.6057 | 11,423.0338 | 15,553.1648 | 17,702.9386 | 21,051.6472 | 21,705.441 | 23,134.9789 | 22,889.2404 | 17,445.4213 | 23,631.8557 | 22,081.7213 | 17,240.9729 | 21,746.9221 | 18,448.4263 | 19,426.5937 | 21,009.8389 | 165,926.4429 | 249,813.0595 | |
| Operations and supply chain: travel and expenses (cost) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 12,007.16 | 14,428.84 | 17,385.12 | 15,038.94 | 18,845.22 | 25,289.24 | 19,354.46 | 15,096.91 | 23,068.6147 | 18,598.4745 | 20,660.5508 | 19,799.5028 | 21,051.6472 | 21,705.441 | 23,134.9789 | 22,889.2404 | 17,445.4213 | 23,631.8557 | 22,081.7213 | 17,240.9729 | 21,746.9221 | 18,448.4263 | 19,426.5937 | 21,009.8389 | 219,573.0329 | 249,813.0595 | |
| Finance and performance: hours | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 695.7 | 1,008.8 | 1,103.4 | 1,180.5 | 1,004.8 | 1,305.1 | 867.2 | 657.8 | 1,206.1073 | 993.2217 | 1,047.3211 | 1,328.4593 | 1,254.4122 | 1,421.6298 | 1,132.4942 | 1,182.1967 | 901.0674 | 1,220.6328 | 1,182.3057 | 1,035.3152 | 1,345.9447 | 1,224.7216 | 1,279.5569 | 1,383.4396 | 12,398.4094 | 14,563.7166 | |
| Finance and performance: standard value | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 140,507.08 | 202,176.24 | 220,991.96 | 237,361.04 | 201,999.28 | 262,223.4 | 172,348.36 | 130,678.24 | 238,974.7966 | 195,366.7075 | 213,510.0372 | 263,061.1685 | 260,655.1088 | 295,240.6219 | 240,749.5208 | 251,334.9422 | 191,566.3484 | 259,505.2316 | 251,356.7045 | 220,106.7137 | 278,584.7132 | 253,571.9488 | 265,006.057 | 286,607.3832 | 2,479,198.3098 | 3,054,285.2941 | |
| Finance and performance: fee revenue | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 127,787.79 | 185,485.46 | 195,985.56 | 207,813.63 | 182,238.72 | 235,602.52 | 156,486.04 | 121,634.4 | 220,249.6263 | 180,549.6397 | 194,555.9559 | 244,130.5931 | 238,999.1849 | 271,123.0818 | 218,936.4333 | 226,896.1592 | 171,906.3037 | 230,364.6857 | 223,459.5488 | 194,398.2496 | 246,046.0187 | 223,954.7452 | 234,053.3495 | 253,131.6409 | 2,252,519.9351 | 2,733,269.4012 | |
| Finance and performance: travel rebilled | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 4,802.24 | 11,427.19 | 10,364.88 | 9,468.35 | 7,778.97 | 13,098.33 | 10,289.04 | 9,464.85 | 14,501.0714 | 13,969.6186 | 10,413.1419 | 14,263.1206 | 12,569.8517 | 12,962.6596 | 10,108.808 | 12,533.9048 | 9,918.6177 | 10,558.0207 | 11,769.2779 | 11,730.1207 | 15,249.553 | 13,876.0953 | 14,497.3795 | 15,674.3708 | 129,840.8025 | 151,448.6597 | |
| Finance and performance: travel and expenses (cost) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 7,834.7 | 14,303.92 | 13,574.17 | 12,546.55 | 11,333.78 | 18,106.17 | 12,158.22 | 10,734.34 | 16,252.0714 | 13,969.6186 | 10,413.1419 | 15,856.9631 | 15,430.0234 | 17,230.7892 | 14,687.347 | 15,695.2835 | 12,328.1009 | 13,821.9305 | 13,247.6831 | 11,730.1207 | 15,249.553 | 13,876.0953 | 14,497.3795 | 15,674.3708 | 157,083.645 | 173,468.6769 | |
| Digital and ERP: hours | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 836.7 | 746.7 | 1,067.9 | 725.5 | 757.3 | 888.9 | 1,172.4 | 871.8 | 1,342.0473 | 1,294.1519 | 1,277.1763 | 1,310.9433 | 1,121.8087 | 1,127.3725 | 1,209.3758 | 1,276.6574 | 972.4183 | 1,316.4418 | 1,274.3143 | 1,115.9032 | 1,315.6768 | 1,198.5805 | 1,253.6873 | 1,357.013 | 12,291.5188 | 14,539.2496 | |
| Digital and ERP: standard value | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 171,304.62 | 152,899.82 | 217,166.33 | 147,037.87 | 153,697.95 | 180,209.68 | 238,315.04 | 177,218.35 | 271,680.1459 | 261,989.7229 | 254,480.6447 | 261,281.1509 | 234,756.5195 | 235,615.3076 | 252,752.8786 | 269,606.1876 | 205,332.191 | 277,942.0305 | 269,015.9966 | 235,575.0739 | 277,749.247 | 253,029.5735 | 264,663.0375 | 286,475.8835 | 2,487,281.3244 | 3,062,513.9269 | |
| Digital and ERP: fee revenue | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 150,112.6 | 136,557.58 | 199,053.67 | 131,754.7 | 139,717.95 | 160,149.56 | 215,467.73 | 158,214.09 | 245,041.8349 | 238,339.7695 | 230,578.3451 | 236,744.4709 | 211,139.3979 | 211,328.314 | 226,699.3348 | 240,720.1247 | 183,334.0155 | 246,873.8772 | 238,946.5671 | 209,243.5026 | 246,703.6108 | 224,746.9904 | 235,080.1151 | 254,454.8131 | 2,241,732.3004 | 2,729,270.663 | |
| Digital and ERP: travel rebilled | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 7,418 | 5,932.03 | 10,299.97 | 7,368.34 | 7,383.55 | 9,758.62 | 12,255.46 | 8,378.78 | 11,953.415 | 11,515.3317 | 11,924.2616 | 12,237.328 | 10,786.2081 | 11,459.2486 | 12,292.7913 | 13,187.4438 | 10,044.1543 | 14,915.2859 | 14,437.9813 | 12,643.1829 | 14,906.6183 | 13,579.917 | 14,204.2774 | 15,374.9578 | 116,425.0863 | 157,832.0666 | |
| Digital and ERP: travel and expenses (cost) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 8,357.12 | 7,085.61 | 11,397.16 | 7,368.34 | 7,383.55 | 9,758.62 | 13,326.71 | 9,534.2 | 13,421.415 | 12,939.8478 | 13,333.2939 | 13,685.07 | 12,062.079 | 12,287.6277 | 13,181.4161 | 14,116.2324 | 10,752.0419 | 14,915.2859 | 14,437.9813 | 12,643.1829 | 14,906.6183 | 13,579.917 | 14,204.2774 | 15,374.9578 | 127,590.9367 | 162,461.6175 | |
| HOURS WORKED | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 2,518.7 | 2,774.8 | 3,591.3 | 3,102.8 | 3,143.9 | 3,918.4 | 3,342.7 | 2,659.5 | 4,076.099 | 3,610.1366 | 3,853.7981 | 4,209.7502 | 3,782.5767 | 3,998.9475 | 3,896.7002 | 4,083.3607 | 3,111.6328 | 4,214.291 | 4,081.1538 | 3,573.7829 | 4,464.1385 | 4,063.9588 | 4,247.8597 | 4,594.8074 | 40,801.8839 | 48,113.21 | |
| Standard value at the rate card | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 507,895.91 | 557,678.1 | 722,535.15 | 623,634.83 | 630,608.86 | 784,798.48 | 670,714.48 | 534,225.73 | 814,517.7682 | 722,780.8295 | 772,939.0412 | 837,545.7426 | 792,579.5335 | 837,207.2243 | 821,990.4227 | 864,125.7929 | 658,463.4524 | 891,768.247 | 863,564.3938 | 756,206.355 | 929,732.4199 | 846,548.3249 | 885,021.2583 | 957,482.8627 | 8,179,874.9214 | 10,104,690.2874 | |
| Value at agreed rates | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 471,231.8481 | 518,763.7979 | 673,658.5451 | 580,810.4782 | 588,329.143 | 732,512.7677 | 629,217.1705 | 502,425.9715 | 764,874.5777 | 679,278.184 | 721,711.1979 | 783,652.2606 | 736,200.9855 | 777,592.1869 | 762,684.9928 | 800,177.5543 | 609,369.5429 | 823,342.63 | 797,046.9276 | 696,233.382 | 855,971.081 | 779,386.7747 | 814,219.5576 | 880,884.2337 | 7,646,465.942 | 9,333,109.8488 | |
| FEE REVENUE | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 457,500.86 | 496,184.02 | 626,975.9 | 540,305.01 | 558,878.41 | 701,548.67 | 590,211.73 | 483,686.24 | 739,262.2733 | 668,058.3973 | 706,488.77 | 767,434.9076 | 718,201.023 | 758,799.7227 | 743,006.3451 | 774,636.8566 | 589,242.0332 | 794,221.8662 | 767,364.888 | 668,898.5932 | 822,338.8944 | 749,975.7519 | 782,980.4957 | 847,088.1771 | 7,336,535.1882 | 9,016,754.647 | |
| Travel and expenses rebilled (revenue) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 21,991.74 | 29,156.39 | 32,102.91 | 28,351.43 | 30,509.27 | 42,959.87 | 36,687.31 | 27,215.38 | 44,216.0921 | 36,907.9841 | 37,890.5683 | 44,203.3873 | 44,407.707 | 46,127.3492 | 45,536.5782 | 48,610.5889 | 37,408.1933 | 49,105.1622 | 48,288.9805 | 41,614.2764 | 51,903.0935 | 45,904.4386 | 48,128.2506 | 52,059.1674 | 412,192.3318 | 559,093.7858 | |
| Travel and expenses (cost) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 28,198.98 | 35,818.37 | 42,356.45 | 34,953.83 | 37,562.55 | 53,154.03 | 44,839.39 | 35,365.45 | 52,742.1011 | 45,507.9409 | 44,406.9866 | 49,341.5359 | 48,543.7496 | 51,223.8578 | 51,003.742 | 52,700.7562 | 40,525.564 | 52,369.0721 | 49,767.3856 | 41,614.2764 | 51,903.0935 | 45,904.4386 | 48,128.2506 | 52,059.1674 | 504,247.6146 | 585,743.3539 | |
| Fees invoiced | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 424,757.54 | 470,748.08 | 497,365.35 | 638,677.81 | 509,716.09 | 665,991.24 | 664,583.73 | 591,648.8 | 517,622.9386 | 655,853.0594 | 623,117.5978 | 732,301.9963 | 737,015.8746 | 762,100.1848 | 702,884.3214 | 728,359.4331 | 790,787.0257 | 575,628.6485 | 791,308.4099 | 743,722.4338 | 672,402.3677 | 797,841.3398 | 745,982.5385 | 782,980.4957 | 6,992,384.2321 | 8,831,013.0734 | |
| Expenses invoiced | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 18,614.66 | 21,991.74 | 29,156.39 | 32,102.91 | 28,351.43 | 30,509.27 | 42,959.87 | 36,687.31 | 27,215.38 | 44,216.0921 | 36,907.9841 | 37,890.5683 | 44,203.3873 | 44,407.707 | 46,127.3492 | 45,536.5782 | 48,610.5889 | 37,408.1933 | 49,105.1622 | 48,288.9805 | 41,614.2764 | 51,903.0935 | 45,904.4386 | 48,128.2506 | 386,603.6045 | 551,238.0056 | |
| Contract assets (sum of positive positions) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | per engagement | 416,046.58 | 439,546.84 | 560,306.13 | 470,979.52 | 497,583.64 | 572,638.86 | 469,393.58 | 375,257.74 | 586,533.0145 | 585,621.4744 | 668,682.925 | 709,302.7148 | 706,242.2093 | 711,875.4752 | 724,889.8943 | 777,725.6269 | 570,877.8484 | 791,784.127 | 767,024.4234 | 685,525.8787 | 845,751.2225 | 791,886.9798 | 831,108.749 | 899,147.3472 | 709,302.7148 | 899,147.3472 |
| Contract liabilities (sum of negative positions) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | per engagement | 44,115.87 | 35,015.54 | 23,217.76 | 36,015.43 | 11,299.39 | 38,346.58 | 15,745.86 | 39,044.51 | 11,679.7377 | 5,870.9677 | 4,578.6618 | 3,752.7213 | 19,302.7478 | 26,516.8336 | 0 | 3,484.2983 | 9,383.908 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,752.7213 | 0 |
| Fee revenue: signed engagements | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 457,500.86 | 496,184.02 | 626,975.9 | 540,305.01 | 558,878.41 | 701,548.67 | 590,211.73 | 483,686.24 | 739,262.2733 | 668,058.3973 | 574,155.8272 | 558,764.271 | 383,567.5889 | 363,155.7591 | 269,507.9381 | 43,793.3904 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,995,531.6088 | 1,060,024.6764 | |
| Fee revenue: named pipeline (win-weighted) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 81,169.6559 | 220,867.7162 | 272,802.9988 | 318,954.0277 | 429,237.7061 | 327,148.7381 | 370,722.1218 | 284,810.6682 | 182,173.253 | 214,784.5143 | 149,178.1653 | 128,982.8775 | 139,613.3344 | 81,169.6559 | 3,039,276.1214 | |
| Fee revenue: new work not yet identified (gap to target utilisation x scenario share) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 132,332.9428 | 127,500.9808 | 113,765.7179 | 122,840.9648 | 154,544.3793 | 301,605.7602 | 262,093.295 | 423,499.7444 | 482,554.2198 | 486,725.3402 | 607,554.3801 | 600,797.5866 | 653,997.6182 | 707,474.8426 | 259,833.9236 | 4,917,453.8492 | |
| Hours: new work not yet identified | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 741.3525 | 743.5417 | 609.2178 | 657.5499 | 805.5996 | 1,585.3458 | 1,385.0585 | 2,245.8685 | 2,572.1623 | 2,604.1318 | 3,320.908 | 3,283.9847 | 3,574.4144 | 3,865.8584 | 1,484.8942 | 26,510.0997 | |
| Signed fees still to earn | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 7,572,434.2009 | 7,075,998.5094 | 6,454,426.9726 | 5,915,708.4793 | 5,360,034.7591 | 4,660,496.6562 | 4,055,775.4489 | 3,572,257.0058 | 2,832,994.7325 | 2,164,936.3352 | 1,590,780.508 | 1,032,016.237 | 684,773.2774 | 321,617.5184 | 52,109.5803 | 8,316.1899 | 8,316.1899 | 8,316.1899 | 8,316.1899 | 8,316.1899 | 8,316.1899 | 8,316.1899 | 8,316.1899 | 8,316.1899 | 1,032,016.237 | 8,316.1899 | |
| Pipeline fees still to earn (win-weighted) | TOTALS BY FEE TYPE, PRACTICE AND STATUS | 3,027,819.663 | 3,027,819.663 | 3,027,819.663 | 3,027,819.663 | 3,027,819.663 | 3,027,819.663 | 3,027,819.663 | 3,027,819.663 | 3,027,819.663 | 3,027,819.663 | 3,027,819.663 | 2,946,650.0071 | 2,818,408.4052 | 2,545,605.4065 | 2,226,651.3788 | 1,797,413.6727 | 1,470,264.9346 | 1,099,542.8128 | 814,732.1446 | 632,558.8916 | 417,774.3773 | 268,596.2119 | 139,613.3344 | 0 | 2,946,650.0071 | 0 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Fee revenue | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | Engagements | 129,123.85 | 113,176.33 | 139,848.85 | 101,634.82 | 113,443.94 | 128,377.58 | 144,975.83 | 105,580.84 | 233,915.4606 | 225,342.6426 | 222,893.2661 | 229,016.7075 | 205,747.6302 | 212,177.2437 | 227,608.3159 | 131,108.9689 | 99,926.2952 | 135,361.1517 | 131,108.9689 | 114,808.9349 | 135,361.1517 | 123,313.3005 | 128,982.8775 | 139,613.3344 | 1,887,330.1167 | 1,785,118.1734 |
| Travel and expenses rebilled | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | Engagements | 7,418 | 5,932.03 | 8,990.37 | 5,957.49 | 6,400.54 | 8,203.43 | 10,505.41 | 7,032.12 | 15,197.8363 | 14,640.8475 | 14,481.7079 | 14,879.557 | 13,113.1069 | 13,522.8915 | 14,506.3745 | 7,755.9064 | 5,911.2584 | 8,007.4493 | 7,755.9064 | 6,791.6586 | 8,007.4493 | 7,294.7444 | 7,630.135 | 8,258.9922 | 119,639.3386 | 108,555.8729 |
| REVENUE | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | 136,541.85 | 119,108.36 | 148,839.22 | 107,592.31 | 119,844.48 | 136,581.01 | 155,481.24 | 112,612.96 | 249,113.2968 | 239,983.4901 | 237,374.9739 | 243,896.2644 | 218,860.7371 | 225,700.1352 | 242,114.6905 | 138,864.8753 | 105,837.5536 | 143,368.601 | 138,864.8753 | 121,600.5935 | 143,368.601 | 130,608.0449 | 136,613.0124 | 147,872.3267 | 2,006,969.4554 | 1,893,674.0463 | |
| Hours worked | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | Engagements | 708 | 622 | 749.6 | 562.6 | 615.2 | 696.5 | 801.1 | 575.9 | 1,282.4286 | 1,235.4286 | 1,222 | 1,255.5714 | 1,074.2857 | 1,107.8571 | 1,188.4286 | 684.546 | 521.7351 | 706.7475 | 684.546 | 599.4403 | 706.7475 | 643.8433 | 673.4453 | 728.949 | 10,326.3286 | 9,320.5714 |
| Standard value at the rate card | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | Engagements | 144,715.2 | 127,136.8 | 153,218.24 | 114,995.44 | 125,746.88 | 142,364.6 | 163,744.84 | 117,713.96 | 258,136.5 | 248,676 | 245,973 | 252,730.5 | 227,052 | 234,147.375 | 251,176.275 | 146,917.2668 | 111,974.7817 | 151,682.1511 | 146,917.2668 | 128,651.8769 | 151,682.1511 | 138,181.6455 | 144,534.8246 | 156,447.0354 | 2,095,151.96 | 1,989,364.65 |
| Invoiced ex VAT (fees and expenses) | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | Engagements | 138,206.08 | 136,541.85 | 119,108.36 | 148,839.22 | 107,592.31 | 119,844.48 | 136,581.01 | 155,481.24 | 112,612.96 | 249,113.2968 | 239,983.4901 | 237,374.9739 | 243,896.2644 | 218,860.7371 | 225,700.1352 | 242,114.6905 | 138,864.8753 | 105,837.5536 | 143,368.601 | 138,864.8753 | 121,600.5935 | 143,368.601 | 130,608.0449 | 136,613.0124 | 1,901,279.2709 | 1,989,697.9841 |
| VAT on invoices | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | Client_Register VAT rate | 26,259.1552 | 25,942.9515 | 22,630.5884 | 28,279.4518 | 20,442.5389 | 22,770.4512 | 25,950.3919 | 29,541.4356 | 21,396.4624 | 47,331.5264 | 45,596.8631 | 45,101.245 | 46,340.2902 | 41,583.5401 | 42,883.0257 | 46,001.7912 | 26,384.3263 | 20,109.1352 | 27,240.0342 | 26,384.3263 | 23,104.1128 | 27,240.0342 | 24,815.5285 | 25,956.4724 | 361,243.0615 | 378,042.617 |
| INVOICED INCL. VAT | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | 164,465.2352 | 162,484.8015 | 141,738.9484 | 177,118.6718 | 128,034.8489 | 142,614.9312 | 162,531.4019 | 185,022.6756 | 134,009.4224 | 296,444.8232 | 285,580.3533 | 282,476.219 | 290,236.5547 | 260,444.2772 | 268,583.1608 | 288,116.4816 | 165,249.2016 | 125,946.6888 | 170,608.6352 | 165,249.2016 | 144,704.7063 | 170,608.6352 | 155,423.5734 | 162,569.4848 | 2,262,522.3324 | 2,367,740.6011 | |
| Cash received | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | A: bank; F: opening + invoiced - closing at days to collect | 183,500.54 | 201,642.93 | 130,135.16 | 161,375.56 | 164,694.68 | 134,511 | 151,678.17 | 153,019.17 | 167,599.1967 | 159,516.049 | 215,227.1228 | 291,012.5883 | 284,028.2861 | 286,356.3868 | 275,340.4159 | 264,513.719 | 278,349.8212 | 226,682.8416 | 145,597.9452 | 148,277.662 | 167,928.9184 | 154,976.9539 | 157,656.6707 | 163,016.1043 | 2,113,912.1668 | 2,552,725.7252 |
| RECEIVABLE (incl. VAT) | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | opening + invoiced - received | 257,620.9252 | 218,462.7967 | 230,066.5851 | 245,809.6969 | 209,149.8658 | 217,253.797 | 228,107.0289 | 260,110.5345 | 226,520.7602 | 363,449.5344 | 433,802.7649 | 425,266.3956 | 431,474.6642 | 405,562.5545 | 398,805.2994 | 422,408.0621 | 309,307.4424 | 208,571.2896 | 233,581.9796 | 250,553.5192 | 227,329.3071 | 242,960.9883 | 240,727.891 | 240,281.2715 | 425,266.3956 | 240,281.2715 |
| Debtor days (receivable / invoicing of the last three months x days) | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | 48.5589 | 39.4229 | 44.1785 | 45.4501 | 43.0569 | 44.1525 | 48.4459 | 48.8202 | 43.2755 | 54.3276 | 55.1315 | 45.2567 | 46.2495 | 43.81 | 43.8106 | 46.007 | 39.4159 | 32.763 | 46.5338 | 49.9149 | 43.5204 | 46.513 | 46.5361 | 45.2431 | 45.2567 | 45.2431 | |
| Contract position (+ unbilled / - invoiced ahead) | EBE Eberstal Medizintechnik AG | Germany | client since 2022 | Engagements | 136,541.85 | 119,108.36 | 148,839.22 | 107,592.31 | 119,844.48 | 136,581.01 | 155,481.24 | 112,612.96 | 249,113.2968 | 239,983.4901 | 237,374.9739 | 243,896.2644 | 218,860.7371 | 225,700.1352 | 242,114.6905 | 138,864.8753 | 105,837.5536 | 143,368.601 | 138,864.8753 | 121,600.5935 | 143,368.601 | 130,608.0449 | 136,613.0124 | 147,872.3267 | 243,896.2644 | 147,872.3267 |
| Fee revenue | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | Engagements | 41,567.43 | 37,171.67 | 34,584.76 | 34,810.69 | 28,368.01 | 51,461.54 | 55,723.08 | 73,479.57 | 91,214.4833 | 33,182.8667 | 0 | 0 | 42,748.876 | 44,084.7784 | 47,290.9441 | 49,428.3879 | 37,672.447 | 51,031.4708 | 49,428.3879 | 43,283.237 | 51,031.4708 | 0 | 0 | 0 | 481,564.1 | 416,000 |
| Travel and expenses rebilled | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | Engagements | 3,226.3 | 5,065.99 | 3,593.13 | 4,828.71 | 4,819.69 | 5,835.95 | 7,027.99 | 4,689.48 | 5,904 | 0 | 0 | 0 | 3,962.8208 | 4,086.659 | 4,383.8705 | 4,582.0116 | 3,492.2358 | 4,730.6173 | 4,582.0116 | 4,012.3561 | 4,730.6173 | 0 | 0 | 0 | 44,991.24 | 38,563.2 |
| REVENUE | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | 44,793.73 | 42,237.66 | 38,177.89 | 39,639.4 | 33,187.7 | 57,297.49 | 62,751.07 | 78,169.05 | 97,118.4833 | 33,182.8667 | 0 | 0 | 46,711.6969 | 48,171.4374 | 51,674.8146 | 54,010.3995 | 41,164.6829 | 55,762.0881 | 54,010.3995 | 47,295.5931 | 55,762.0881 | 0 | 0 | 0 | 526,555.34 | 454,563.2 | |
| Hours worked | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | Engagements | 229.7 | 252.9 | 289.8 | 290.5 | 253.3 | 334.5 | 362.2 | 438 | 543.0392 | 167.6608 | 0 | 0 | 240.4624 | 247.9769 | 266.0116 | 278.0347 | 211.9075 | 287.052 | 278.0347 | 243.4682 | 287.052 | 0 | 0 | 0 | 3,161.6 | 2,340 |
| Standard value at the rate card | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | Engagements | 45,181.99 | 49,745.43 | 57,003.66 | 57,141.35 | 49,824.11 | 65,796.15 | 71,244.74 | 87,523.77 | 108,538.7987 | 34,638.7213 | 0 | 0 | 49,663.9075 | 51,215.9046 | 54,940.6977 | 57,423.8931 | 43,766.3185 | 59,286.2896 | 57,423.8931 | 50,284.7064 | 59,286.2896 | 0 | 0 | 0 | 626,638.72 | 483,291.9 |
| Invoiced ex VAT (fees and expenses) | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | Engagements | 48,417.8 | 44,793.73 | 50,831.79 | 56,036.5 | 57,398.75 | 50,657.87 | 66,368.41 | 101,073.15 | 64,991.14 | 34,404 | 0 | 0 | 0 | 49,653.6157 | 51,205.2912 | 54,929.3124 | 57,411.9932 | 43,757.2489 | 59,274.0038 | 57,411.9932 | 50,274.2859 | 30,645.4558 | 0 | 0 | 574,973.14 | 454,563.2 |
| VAT on invoices | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | Client_Register VAT rate | 9,199.382 | 8,510.8087 | 9,658.0401 | 10,646.935 | 10,905.7625 | 9,624.9953 | 12,609.9979 | 19,203.8985 | 12,348.3166 | 6,536.76 | 0 | 0 | 0 | 9,434.187 | 9,729.0053 | 10,436.5694 | 10,908.2787 | 8,313.8773 | 11,262.0607 | 10,908.2787 | 9,552.1143 | 5,822.6366 | 0 | 0 | 109,244.8966 | 86,367.008 |
| INVOICED INCL. VAT | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | 57,617.182 | 53,304.5387 | 60,489.8301 | 66,683.435 | 68,304.5125 | 60,282.8653 | 78,978.4079 | 120,277.0485 | 77,339.4566 | 40,940.76 | 0 | 0 | 0 | 59,087.8027 | 60,934.2965 | 65,365.8817 | 68,320.2719 | 52,071.1261 | 70,536.0645 | 68,320.2719 | 59,826.4002 | 36,468.0924 | 0 | 0 | 684,218.0366 | 540,930.208 | |
| Cash received | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | A: bank; F: opening + invoiced - closing at days to collect | 133,442.12 | 87,793 | 66,543.84 | 44,069.06 | 67,936.82 | 68,104.42 | 77,991.26 | 57,860.81 | 71,890.7615 | 120,277.0485 | 77,339.4566 | 40,940.76 | 0 | 0 | 0 | 59,087.8027 | 60,934.2965 | 65,365.8817 | 68,320.2719 | 52,071.1261 | 70,536.0645 | 68,320.2719 | 59,826.4002 | 36,468.0924 | 914,189.3566 | 540,930.208 |
| RECEIVABLE (incl. VAT) | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | opening + invoiced - received | 154,146.382 | 119,657.9207 | 113,603.9108 | 136,218.2858 | 136,585.9783 | 128,764.4236 | 129,751.5715 | 192,167.81 | 197,616.5051 | 118,280.2166 | 40,940.76 | 0 | 0 | 59,087.8027 | 120,022.0993 | 126,300.1783 | 133,686.1536 | 120,391.398 | 122,607.1906 | 138,856.3364 | 128,146.6721 | 96,294.4926 | 36,468.0924 | 0 | 0 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | 82.936 | 63.6468 | 59.648 | 67.1741 | 64.2831 | 60.0067 | 57.5102 | 68.1188 | 65.7305 | 45.615 | 31.4982 | 0 | 0 | 90 | 90 | 60.6335 | 63.1954 | 58.9781 | 59.0793 | 66.9091 | 59.3383 | 53.8171 | 34.463 | 0 | 0 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | NOR Norlach Antriebstechnik GmbH | Germany | client since 2019 | Engagements | 44,793.73 | 42,237.66 | 29,583.76 | 13,186.66 | -11,024.39 | -4,384.77 | -8,002.11 | -30,906.21 | 1,221.1333 | -0 | -0 | -0 | 46,711.6969 | 45,229.5185 | 45,699.0419 | 44,780.129 | 28,532.8187 | 40,537.658 | 35,274.0537 | 25,157.6536 | 30,645.4558 | -0 | -0 | -0 | -0 | -0 |
| Fee revenue | WIT Wittenfels Holding GmbH | Germany | client since 2023 | Engagements | 87,172.41 | 89,729.82 | 94,929.76 | 90,920.74 | 76,482.22 | 97,486.29 | 57,019.59 | 45,659.58 | 56,828.6876 | 54,745.9606 | 95,182.5408 | 133,419.7245 | 118,339.7619 | 122,037.8795 | 75,616.9661 | 43,793.3904 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 979,577.3235 | 359,787.9979 |
| Travel and expenses rebilled | WIT Wittenfels Holding GmbH | Germany | client since 2023 | Engagements | 4,802.24 | 3,891.79 | 4,040.9 | 4,247.23 | 2,718.59 | 4,738.61 | 3,099.03 | 2,367.11 | 3,106.5641 | 2,992.7109 | 5,020.0906 | 5,158.0051 | 4,545.6644 | 4,687.7164 | 2,063.4177 | 2,156.6795 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 46,182.8707 | 13,453.4781 |
| REVENUE | WIT Wittenfels Holding GmbH | Germany | client since 2023 | 91,974.65 | 93,621.61 | 98,970.66 | 95,167.97 | 79,200.81 | 102,224.9 | 60,118.62 | 48,026.69 | 59,935.2517 | 57,738.6715 | 100,202.6314 | 138,577.7296 | 122,885.4264 | 126,725.5959 | 77,680.3838 | 45,950.0699 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,025,760.1943 | 373,241.476 | |
| Hours worked | WIT Wittenfels Holding GmbH | Germany | client since 2023 | Engagements | 475.7 | 486.4 | 513.4 | 497.8 | 415.3 | 528.8 | 311.7 | 249.6 | 310.6564 | 299.2711 | 524.8969 | 716.4108 | 612.9718 | 632.1272 | 390.2143 | 232.6515 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,329.9352 | 1,867.9648 |
| Standard value at the rate card | WIT Wittenfels Holding GmbH | Germany | client since 2023 | Engagements | 97,233.08 | 99,420.16 | 104,938.96 | 101,750.32 | 84,887.32 | 108,086.72 | 61,311.39 | 49,096.32 | 61,106.1154 | 58,866.6243 | 103,247.2272 | 142,671.2302 | 128,175.2228 | 132,180.6985 | 82,335.3505 | 48,050.6807 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,072,615.4671 | 390,741.9525 |
| Invoiced ex VAT (fees and expenses) | WIT Wittenfels Holding GmbH | Germany | client since 2023 | Engagements | 103,005.97 | 91,974.65 | 93,621.61 | 98,970.66 | 95,167.97 | 79,200.81 | 102,224.9 | 60,118.62 | 48,026.6876 | 59,935.2514 | 57,738.6715 | 139,577.6314 | 102,955.4509 | 144,906.4713 | 134,669.1736 | 43,963.0399 | 45,950.0699 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,029,563.432 | 472,444.2057 |
| VAT on invoices | WIT Wittenfels Holding GmbH | Germany | client since 2023 | Client_Register VAT rate | 19,571.1343 | 17,475.1835 | 17,788.1059 | 18,804.4254 | 18,081.9143 | 15,048.1539 | 19,422.731 | 11,422.5378 | 9,125.0706 | 11,387.6978 | 10,970.3476 | 26,519.75 | 19,561.5357 | 27,532.2296 | 25,587.143 | 8,352.9776 | 8,730.5133 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 195,617.0521 | 89,764.3991 |
| INVOICED INCL. VAT | WIT Wittenfels Holding GmbH | Germany | client since 2023 | 122,577.1043 | 109,449.8335 | 111,409.7159 | 117,775.0854 | 113,249.8843 | 94,248.9639 | 121,647.631 | 71,541.1578 | 57,151.7582 | 71,322.9492 | 68,709.0191 | 166,097.3814 | 122,516.9866 | 172,438.7009 | 160,256.3166 | 52,316.0174 | 54,680.5832 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,225,180.484 | 562,208.6047 | |
| Cash received | WIT Wittenfels Holding GmbH | Germany | client since 2023 | A: bank; F: opening + invoiced - closing at days to collect | 152,797.13 | 121,284.36 | 111,025.85 | 118,671.81 | 107,807.15 | 121,274.69 | 82,190.7 | 147,268.76 | 57,147.8361 | 57,151.7582 | 71,322.9492 | 68,709.0191 | 166,097.3814 | 122,516.9866 | 172,438.7009 | 160,256.3166 | 52,316.0174 | 54,680.5832 | 0 | 0 | 0 | 0 | 0 | 0 | 1,216,652.0127 | 728,305.9861 |
| RECEIVABLE (incl. VAT) | WIT Wittenfels Holding GmbH | Germany | client since 2023 | opening + invoiced - received | 127,348.8843 | 115,514.3578 | 115,898.2237 | 115,001.4991 | 120,444.2334 | 93,418.5073 | 132,875.4383 | 57,147.8361 | 57,151.7582 | 71,322.9492 | 68,709.0191 | 166,097.3814 | 122,516.9866 | 172,438.7009 | 160,256.3166 | 52,316.0174 | 54,680.5832 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 166,097.3814 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | WIT Wittenfels Holding GmbH | Germany | client since 2023 | 32.2068 | 29.3731 | 30.3719 | 30.2247 | 32.3591 | 26.1352 | 37.1401 | 18.2913 | 21.0032 | 32.806 | 31.7091 | 49.9167 | 31.5444 | 33.6609 | 31.6843 | 12.0935 | 18.8234 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 49.9167 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | WIT Wittenfels Holding GmbH | Germany | client since 2023 | Engagements | 91,974.65 | 93,621.61 | 98,970.66 | 95,167.97 | 79,200.81 | 102,224.9 | 60,118.62 | 48,026.69 | 59,935.2541 | 57,738.6742 | 100,202.6341 | 99,202.7323 | 119,132.7077 | 100,951.8323 | 43,963.0426 | 45,950.0726 | 0.0027 | 0.0027 | 0.0027 | 0.0027 | 0.0027 | 0.0027 | 0.0027 | 0.0027 | 99,202.7323 | 0.0027 |
| Fee revenue | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | Engagements | 41,148.65 | 41,677.7 | 48,771.95 | 40,358.33 | 32,885.26 | 0 | 0 | 0 | 0 | 36,129.0323 | 35,736.3254 | 36,718.0926 | 31,416.5498 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 313,425.3402 | 31,416.5498 |
| Travel and expenses rebilled | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| REVENUE | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | 41,148.65 | 41,677.7 | 48,771.95 | 40,358.33 | 32,885.26 | 0 | 0 | 0 | 0 | 36,129.0323 | 35,736.3254 | 36,718.0926 | 31,416.5498 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 313,425.3402 | 31,416.5498 | |
| Hours worked | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | Engagements | 210 | 212.7 | 308.7 | 217.1 | 176.9 | 0 | 0 | 0 | 0 | 178.0645 | 176.129 | 180.9677 | 154.8387 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,660.5613 | 154.8387 |
| Standard value at the rate card | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | Engagements | 43,386 | 43,943.82 | 63,777.42 | 44,852.86 | 36,547.54 | 0 | 0 | 0 | 0 | 36,788.129 | 36,388.2581 | 37,387.9355 | 33,589.1613 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 343,071.9626 | 33,589.1613 |
| Invoiced ex VAT (fees and expenses) | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | Engagements | 0 | 116,000 | 0 | 0 | 87,000 | 0 | 0 | 0 | 0 | 42,000 | 0 | 56,000 | 42,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 301,000 | 42,000 |
| VAT on invoices | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | Client_Register VAT rate | 0 | 22,040 | 0 | 0 | 16,530 | 0 | 0 | 0 | 0 | 7,980 | 0 | 10,640 | 7,980 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 57,190 | 7,980 |
| INVOICED INCL. VAT | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | 0 | 138,040 | 0 | 0 | 103,530 | 0 | 0 | 0 | 0 | 49,980 | 0 | 66,640 | 49,980 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 358,190 | 49,980 | |
| Cash received | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | A: bank; F: opening + invoiced - closing at days to collect | 90,554.26 | 3,797.31 | 134,242.69 | 0 | -2,185.14 | 105,715.14 | 0 | 0 | 0 | 0 | 49,980 | 0 | 66,640 | 49,980 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 382,104.26 | 116,620 |
| RECEIVABLE (incl. VAT) | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | opening + invoiced - received | 0 | 134,242.69 | 0 | 0 | 105,715.14 | 0 | 0 | 0 | 0 | 49,980 | 0 | 66,640 | 49,980 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 66,640 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | 0 | 57.377 | 0 | 0 | 93.9418 | 0 | 0 | 0 | 0 | 92 | 0 | 52.5714 | 39.4286 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 52.5714 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | RIN Rindelmann Maschinenbau GmbH | Germany | client since 2021 | Engagements | 39,306.76 | -35,015.54 | 13,756.41 | 54,114.74 | 0 | 0 | 0 | 0 | 0 | -5,870.9677 | 29,865.3576 | 10,583.4502 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10,583.4502 | 0 |
| Fee revenue | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | Engagements | 20,988.75 | 23,381.25 | 65,132.24 | 33,227.11 | 29,850.27 | 35,457.69 | 40,485.57 | 31,197.12 | 0 | 39,927.6673 | 39,493.6709 | 40,578.6618 | 0 | 0 | 26,310.8108 | 27,500 | 20,959.4595 | 28,391.8919 | 27,500 | 24,081.0811 | 28,391.8919 | 25,864.8649 | 0 | 0 | 399,720 | 209,000 |
| Travel and expenses rebilled | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,426.3229 | 1,490.7895 | 1,136.2233 | 1,539.1394 | 1,490.7895 | 1,305.4481 | 1,539.1394 | 1,402.1479 | 0 | 0 | 0 | 11,330 |
| REVENUE | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | 20,988.75 | 23,381.25 | 65,132.24 | 33,227.11 | 29,850.27 | 35,457.69 | 40,485.57 | 31,197.12 | 0 | 39,927.6673 | 39,493.6709 | 40,578.6618 | 0 | 0 | 27,737.1337 | 28,990.7895 | 22,095.6828 | 29,931.0313 | 28,990.7895 | 25,386.5292 | 29,931.0313 | 27,267.0128 | 0 | 0 | 399,720 | 220,330 | |
| Hours worked | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | Engagements | 128.7 | 124.7 | 337.9 | 169.3 | 137.4 | 175.6 | 200.5 | 154.5 | 0 | 206.2929 | 204.0506 | 209.6564 | 0 | 0 | 138.478 | 144.7368 | 110.3129 | 149.431 | 144.7368 | 126.7425 | 149.431 | 136.1309 | 0 | 0 | 2,048.6 | 1,100 |
| Standard value at the rate card | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | Engagements | 26,589.42 | 25,763.02 | 69,810.14 | 34,977.38 | 28,386.84 | 36,278.96 | 41,423.3 | 31,919.7 | 0 | 42,620.123 | 42,156.8608 | 43,315.0163 | 0 | 0 | 28,600.5437 | 29,893.2237 | 22,783.484 | 30,862.7336 | 29,893.2237 | 26,176.7688 | 30,862.7336 | 28,115.7888 | 0 | 0 | 423,240.76 | 227,188.5 |
| Invoiced ex VAT (fees and expenses) | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | Engagements | 48,000 | 0 | 99,000 | 0 | 0 | 84,000 | 0 | 63,000 | 0 | 36,000 | 48,000 | 36,000 | 0 | 0 | 0 | 28,310.834 | 29,590.4197 | 22,552.6983 | 30,550.109 | 29,590.4197 | 25,911.6108 | 30,550.109 | 23,273.7994 | 0 | 414,000 | 220,330 |
| VAT on invoices | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | Client_Register VAT rate | 9,120 | 0 | 18,810 | 0 | 0 | 15,960 | 0 | 11,970 | 0 | 6,840 | 9,120 | 6,840 | 0 | 0 | 0 | 5,379.0585 | 5,622.1798 | 4,285.0127 | 5,804.5207 | 5,622.1798 | 4,923.2061 | 5,804.5207 | 4,422.0219 | 0 | 78,660 | 41,862.7 |
| INVOICED INCL. VAT | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | 57,120 | 0 | 117,810 | 0 | 0 | 99,960 | 0 | 74,970 | 0 | 42,840 | 57,120 | 42,840 | 0 | 0 | 0 | 33,689.8925 | 35,212.5995 | 26,837.711 | 36,354.6297 | 35,212.5995 | 30,834.8168 | 36,354.6297 | 27,695.8213 | 0 | 492,660 | 262,192.7 | |
| Cash received | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | A: bank; F: opening + invoiced - closing at days to collect | 38,306.61 | 56,722.49 | -14,613.55 | 132,423.55 | 0 | 9,373.32 | 90,586.68 | -3,865.16 | 78,835.16 | 0 | 42,840 | 57,120 | 42,840 | 0 | 0 | 0 | 33,689.8925 | 35,212.5995 | 26,837.711 | 36,354.6297 | 35,212.5995 | 30,834.8168 | 36,354.6297 | 27,695.8213 | 487,729.1 | 305,032.7 |
| RECEIVABLE (incl. VAT) | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | opening + invoiced - received | 56,722.49 | 0 | 132,423.55 | 0 | 0 | 90,586.68 | 0 | 78,835.16 | 0 | 42,840 | 57,120 | 42,840 | 0 | 0 | 0 | 33,689.8925 | 35,212.5995 | 26,837.711 | 36,354.6297 | 35,212.5995 | 30,834.8168 | 36,354.6297 | 27,695.8213 | 0 | 42,840 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | 30.7843 | 0 | 68.1308 | 0 | 0 | 82.4669 | 0 | 41.4614 | 0 | 33.4545 | 52 | 27.6 | 0 | 0 | 0 | 89 | 47.0166 | 25.5089 | 33.9884 | 32.9207 | 27.7026 | 32.6617 | 26.5618 | 0 | 27.6 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | ZOR Zorneck Logistik GmbH | Germany | client since 2024 | Engagements | -12,731.25 | 10,650 | -23,217.76 | 10,009.35 | 39,859.62 | -8,682.69 | 31,802.88 | 0 | 0 | 3,927.6673 | -4,578.6618 | 0 | 0 | 0 | 27,737.1337 | 28,417.0892 | 20,922.3522 | 28,300.6852 | 26,741.3657 | 22,537.4751 | 26,556.8956 | 23,273.7994 | 0 | 0 | 0 | 0 |
| Fee revenue | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 63,549.37 | 84,859.48 | 87,157 | 75,602.82 | 91,404.0937 | 88,054.2055 | 87,097.0945 | 89,489.8719 | 43,032.5705 | 44,377.3384 | 47,604.7812 | 49,756.4097 | 37,922.4528 | 51,370.1311 | 0 | 0 | 0 | 0 | 0 | 0 | 667,213.9356 | 274,063.6836 |
| Travel and expenses rebilled | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 4,916.45 | 6,841.76 | 7,114.82 | 4,682.27 | 7,028.954 | 6,771.3484 | 6,697.7468 | 6,881.7508 | 3,260.42 | 3,362.3081 | 3,606.8396 | 3,769.8606 | 2,873.2451 | 3,892.1264 | 0 | 0 | 0 | 0 | 0 | 0 | 50,935.1 | 20,764.8 |
| REVENUE | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | 0 | 0 | 0 | 0 | 68,465.82 | 91,701.24 | 94,271.82 | 80,285.09 | 98,433.0477 | 94,825.5539 | 93,794.8413 | 96,371.6227 | 46,292.9906 | 47,739.6465 | 51,211.6208 | 53,526.2703 | 40,795.6979 | 55,262.2575 | 0 | 0 | 0 | 0 | 0 | 0 | 718,149.0356 | 294,828.4836 | |
| Hours worked | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 350.1 | 462.3 | 478.5 | 418.3 | 502.0681 | 483.6677 | 478.4105 | 491.5536 | 226.104 | 233.1698 | 250.1276 | 261.4328 | 199.2542 | 269.9117 | 0 | 0 | 0 | 0 | 0 | 0 | 3,664.9 | 1,440 |
| Standard value at the rate card | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 68,864.67 | 90,934.41 | 94,120.95 | 82,279.61 | 98,756.8042 | 95,137.4448 | 94,103.3422 | 96,688.5988 | 46,698.3945 | 48,157.7193 | 51,660.0989 | 53,995.0186 | 41,152.9602 | 55,746.2084 | 0 | 0 | 0 | 0 | 0 | 0 | 720,885.83 | 297,410.4 |
| Invoiced ex VAT (fees and expenses) | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 0 | 68,465.82 | 91,701.24 | 94,271.82 | 80,285.09 | 98,433.0477 | 94,825.5539 | 93,794.8413 | 96,371.6227 | 46,292.9906 | 47,739.6465 | 51,211.6208 | 53,526.2703 | 40,795.6979 | 55,262.2575 | 0 | 0 | 0 | 0 | 0 | 621,777.4129 | 391,200.1063 |
| VAT on invoices | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | Client_Register VAT rate | 0 | 0 | 0 | 0 | 0 | 13,008.5058 | 17,423.2356 | 17,911.6458 | 15,254.1671 | 18,702.2791 | 18,016.8552 | 17,821.0198 | 18,310.6083 | 8,795.6682 | 9,070.5328 | 9,730.208 | 10,169.9914 | 7,751.1826 | 10,499.8289 | 0 | 0 | 0 | 0 | 0 | 118,137.7085 | 74,328.0202 |
| INVOICED INCL. VAT | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | 0 | 0 | 0 | 0 | 0 | 81,474.3258 | 109,124.4756 | 112,183.4658 | 95,539.2571 | 117,135.3268 | 112,842.4091 | 111,615.8612 | 114,682.231 | 55,088.6588 | 56,810.1793 | 60,941.8288 | 63,696.2617 | 48,546.8805 | 65,762.0864 | 0 | 0 | 0 | 0 | 0 | 739,915.1214 | 465,528.1265 | |
| Cash received | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | A: bank; F: opening + invoiced - closing at days to collect | 0 | 0 | 0 | 0 | 0 | -221.52 | 47,192.74 | 100,224.61 | 99,494.7043 | 103,861.3614 | 106,337.292 | 114,988.868 | 112,229.1351 | 113,149.0461 | 84,885.4449 | 55,949.4191 | 58,876.0041 | 62,319.0452 | 56,121.5711 | 57,154.4835 | 32,881.0432 | 0 | 0 | 0 | 571,878.0557 | 633,565.1922 |
| RECEIVABLE (incl. VAT) | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | opening + invoiced - received | 0 | 0 | 0 | 0 | 0 | 81,695.8458 | 143,627.5814 | 155,586.4372 | 151,630.99 | 164,904.9554 | 171,410.0725 | 168,037.0657 | 170,490.1615 | 112,429.7742 | 84,354.5087 | 89,346.9184 | 94,167.1761 | 80,395.0114 | 90,035.5267 | 32,881.0432 | 0 | 0 | 0 | 0 | 168,037.0657 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | 0 | 0 | 0 | 0 | 0 | 91.2474 | 69.3275 | 47.2747 | 44.0277 | 46.7012 | 47.9186 | 45.2567 | 46.2495 | 35.96 | 33.5064 | 46.007 | 47.7457 | 42.2435 | 46.5338 | 26.4639 | 0 | 0 | 0 | 0 | 45.2567 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | ULM Ulmhardt Verpackungen GmbH | Germany | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 68,465.82 | 91,701.24 | 94,271.82 | 80,285.09 | 98,433.0477 | 94,825.5539 | 93,794.8413 | 96,371.6227 | 46,292.9906 | 47,739.6465 | 51,211.6208 | 53,526.2703 | 40,795.6979 | 55,262.2575 | 0 | 0 | 0 | 0 | 0 | 0 | 96,371.6227 | 0 |
| Fee revenue | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | Engagements | 40,615.38 | 41,353.85 | 37,752.51 | 35,500.33 | 34,659.31 | 50,118.62 | 31,725 | 23,136.7 | 35,138.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 330,000 | 0 |
| Travel and expenses rebilled | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| REVENUE | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | 40,615.38 | 41,353.85 | 37,752.51 | 35,500.33 | 34,659.31 | 50,118.62 | 31,725 | 23,136.7 | 35,138.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 330,000 | 0 | |
| Hours worked | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | Engagements | 220 | 224 | 244.4 | 249.4 | 209.4 | 302.8 | 155.1 | 131.4 | 183.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,920 | 0 |
| Standard value at the rate card | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | Engagements | 43,274 | 44,060.8 | 48,073.48 | 49,056.98 | 41,188.98 | 59,560.76 | 32,043.66 | 27,147.24 | 37,911.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 382,317 | 0 |
| Invoiced ex VAT (fees and expenses) | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | Engagements | 72,000 | 0 | 0 | 96,000 | 0 | 72,000 | 27,000 | 36,000 | 27,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 330,000 | 0 |
| VAT on invoices | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | Client_Register VAT rate | 13,680 | 0 | 0 | 18,240 | 0 | 13,680 | 5,130 | 6,840 | 5,130 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 62,700 | 0 |
| INVOICED INCL. VAT | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | 85,680 | 0 | 0 | 114,240 | 0 | 85,680 | 32,130 | 42,840 | 32,130 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 392,700 | 0 | |
| Cash received | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | A: bank; F: opening + invoiced - closing at days to collect | 69,442.15 | 82,959.32 | 0 | -1,365.93 | 115,605.93 | -3,068.17 | 88,880.68 | 33,305.23 | 41,532.26 | 32,130 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 459,421.47 | 0 |
| RECEIVABLE (incl. VAT) | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | opening + invoiced - received | 82,959.32 | 0 | 0 | 115,605.93 | 0 | 88,748.17 | 31,997.49 | 41,532.26 | 32,130 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | 30.0156 | 0 | 0 | 90.0641 | 0 | 40.3966 | 24.9874 | 23.7844 | 27.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | SAU Sauerbeck Lebensmittel GmbH | Germany | client since 2025 | Engagements | -31,384.62 | 9,969.23 | 47,721.74 | -12,777.93 | 21,881.38 | 0 | 4,725 | -8,138.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fee revenue | VAR Varnholt Chemie GmbH | Germany | client since 2024 | Engagements | 0 | 0 | 33,854.82 | 56,382.38 | 49,236.51 | 60,313.05 | 68,757.08 | 53,909.05 | 68,339.8603 | 34,207.2497 | 0 | 0 | 0 | 24,655.1724 | 26,448.2759 | 27,643.6782 | 21,068.9655 | 28,540.2299 | 27,643.6782 | 0 | 0 | 0 | 0 | 0 | 425,000 | 156,000 |
| Travel and expenses rebilled | VAR Varnholt Chemie GmbH | Germany | client since 2024 | Engagements | 0 | 0 | 1,309.6 | 1,410.85 | 983.01 | 1,555.19 | 1,750.05 | 1,346.66 | 1,584.2304 | 1,526.1696 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11,465.76 | 0 |
| REVENUE | VAR Varnholt Chemie GmbH | Germany | client since 2024 | 0 | 0 | 35,164.42 | 57,793.23 | 50,219.52 | 61,868.24 | 70,507.13 | 55,255.71 | 69,924.0907 | 35,733.4193 | 0 | 0 | 0 | 24,655.1724 | 26,448.2759 | 27,643.6782 | 21,068.9655 | 28,540.2299 | 27,643.6782 | 0 | 0 | 0 | 0 | 0 | 436,465.76 | 156,000 | |
| Hours worked | VAR Varnholt Chemie GmbH | Germany | client since 2024 | Engagements | 0 | 0 | 183.1 | 296.6 | 259 | 337.7 | 395 | 294.7 | 373.1288 | 190.7712 | 0 | 0 | 0 | 128.0172 | 137.3276 | 143.5345 | 109.3966 | 148.1897 | 143.5345 | 0 | 0 | 0 | 0 | 0 | 2,330 | 810 |
| Standard value at the rate card | VAR Varnholt Chemie GmbH | Germany | client since 2024 | Engagements | 0 | 0 | 36,015.77 | 59,664.85 | 52,102.61 | 67,864.06 | 79,466.62 | 59,256.47 | 75,127.925 | 37,524.695 | 0 | 0 | 0 | 26,440.0409 | 28,362.953 | 29,644.8944 | 22,594.2168 | 30,606.3504 | 29,644.8944 | 0 | 0 | 0 | 0 | 0 | 467,023 | 167,293.35 |
| Invoiced ex VAT (fees and expenses) | VAR Varnholt Chemie GmbH | Germany | client since 2024 | Engagements | 0 | 0 | 0 | 84,664.42 | 31,530.73 | 27,257.02 | 103,129.57 | 41,725 | 81,262.381 | 38,199.3595 | 28,697.2795 | 0 | 0 | 46,800 | 0 | 0 | 62,400 | 0 | 46,800 | 0 | 0 | 0 | 0 | 0 | 436,465.76 | 156,000 |
| VAT on invoices | VAR Varnholt Chemie GmbH | Germany | client since 2024 | Client_Register VAT rate | 0 | 0 | 0 | 16,086.2398 | 5,990.8387 | 5,178.8338 | 19,594.6183 | 7,927.75 | 15,439.8524 | 7,257.8783 | 5,452.4831 | 0 | 0 | 8,892 | 0 | 0 | 11,856 | 0 | 8,892 | 0 | 0 | 0 | 0 | 0 | 82,928.4944 | 29,640 |
| INVOICED INCL. VAT | VAR Varnholt Chemie GmbH | Germany | client since 2024 | 0 | 0 | 0 | 100,750.6598 | 37,521.5687 | 32,435.8538 | 122,724.1883 | 49,652.75 | 96,702.2334 | 45,457.2378 | 34,149.7626 | 0 | 0 | 55,692 | 0 | 0 | 74,256 | 0 | 55,692 | 0 | 0 | 0 | 0 | 0 | 519,394.2544 | 185,640 | |
| Cash received | VAR Varnholt Chemie GmbH | Germany | client since 2024 | A: bank; F: opening + invoiced - closing at days to collect | 64,094.13 | 34,097.52 | 0 | -5,148.14 | 50,772.77 | 70,259 | 25,541.25 | 89,779.73 | 87,054.0356 | 73,177.4917 | 71,079.7356 | 39,803.5002 | 17,074.8813 | 0 | 27,846 | 27,846 | 0 | 37,128 | 37,128 | 27,846 | 27,846 | 0 | 0 | 0 | 600,511.0231 | 202,714.8813 |
| RECEIVABLE (incl. VAT) | VAR Varnholt Chemie GmbH | Germany | client since 2024 | opening + invoiced - received | 34,097.52 | 0 | 0 | 105,898.7998 | 92,647.5985 | 54,824.4523 | 152,007.3906 | 111,880.4106 | 121,528.6084 | 93,808.3545 | 56,878.3815 | 17,074.8813 | 0 | 55,692 | 27,846 | 0 | 74,256 | 37,128 | 55,692 | 27,846 | 0 | 0 | 0 | 0 | 17,074.8813 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | VAR Varnholt Chemie GmbH | Germany | client since 2024 | 0 | 0 | 0 | 93.5477 | 61.6435 | 29.2255 | 72.5792 | 50.2556 | 41.5515 | 44.9938 | 29.3571 | 19.7331 | 0 | 90 | 45 | 0 | 92 | 45.5 | 39.4286 | 46 | 0 | 0 | 0 | 0 | 19.7331 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | VAR Varnholt Chemie GmbH | Germany | client since 2024 | Engagements | 0 | 0 | 35,164.42 | 8,293.23 | 26,982.02 | 61,593.24 | 28,970.8 | 42,501.51 | 31,163.2197 | 28,697.2795 | 0 | 0 | 0 | -22,144.8276 | 4,303.4483 | 31,947.1264 | -9,383.908 | 19,156.3218 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fee revenue | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | Engagements | 65,007.64 | 63,221.56 | 75,138.31 | 60,479.27 | 55,924.92 | 73,288.04 | 0 | 0 | 66,557.3629 | 64,118.0878 | 63,421.1521 | 65,163.4914 | 58,542.6019 | 80,750.0523 | 21,860.0299 | 22,848.0539 | 17,413.9222 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 652,319.8343 | 201,414.6602 |
| Travel and expenses rebilled | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | Engagements | 4,394.13 | 4,403.39 | 5,031.14 | 3,602.11 | 3,669.61 | 5,166.01 | 0 | 0 | 3,711.0103 | 3,575.0047 | 3,536.1459 | 3,633.2928 | 3,201.9607 | 3,302.022 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40,721.8437 | 6,503.9827 |
| REVENUE | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | 69,401.77 | 67,624.95 | 80,169.45 | 64,081.38 | 59,594.53 | 78,454.05 | 0 | 0 | 70,268.3732 | 67,693.0925 | 66,957.298 | 68,796.7842 | 61,744.5626 | 84,052.0742 | 21,860.0299 | 22,848.0539 | 17,413.9222 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 693,041.678 | 207,918.6429 | |
| Hours worked | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | Engagements | 356.3 | 357.4 | 419.2 | 332.9 | 307.5 | 409.9 | 0 | 0 | 371.101 | 357.5005 | 353.6146 | 363.3293 | 310.87 | 421.1161 | 107.8428 | 112.7171 | 85.9087 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,628.7454 | 1,038.4546 |
| Standard value at the rate card | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | Engagements | 70,084.21 | 70,300.58 | 82,456.64 | 65,481.43 | 60,485.25 | 80,627.33 | 0 | 0 | 72,995.5724 | 70,320.342 | 69,555.9905 | 71,466.8693 | 64,205.5297 | 88,020.2371 | 23,394.3417 | 24,451.7131 | 18,636.1705 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 713,774.2142 | 218,707.9921 |
| Invoiced ex VAT (fees and expenses) | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | Engagements | 0 | 69,401.77 | 67,624.95 | 80,169.45 | 64,081.38 | 59,594.53 | 78,454.05 | 0 | 0 | 70,268.3732 | 67,693.0925 | 66,957.298 | 68,796.7842 | 86,494.5626 | 63,674.0802 | 33,000 | 24,750 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 624,244.8938 | 276,715.4271 |
| VAT on invoices | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | Client_Register VAT rate | 0 | 13,186.3363 | 12,848.7405 | 15,232.1955 | 12,175.4622 | 11,322.9607 | 14,906.2695 | 0 | 0 | 13,350.9909 | 12,861.6876 | 12,721.8866 | 13,071.389 | 16,433.9669 | 12,098.0752 | 6,270 | 4,702.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 118,606.5298 | 52,575.9312 |
| INVOICED INCL. VAT | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | 0 | 82,588.1063 | 80,473.6905 | 95,401.6455 | 76,256.8422 | 70,917.4907 | 93,360.3195 | 0 | 0 | 83,619.3641 | 80,554.7801 | 79,679.1847 | 81,868.1732 | 102,928.5296 | 75,772.1555 | 39,270 | 29,452.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 742,851.4236 | 329,291.3583 | |
| Cash received | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | A: bank; F: opening + invoiced - closing at days to collect | 0 | 119.79 | 89,154.11 | 72,598.56 | 102,675.64 | 69,279.44 | 67,829.61 | 97,340.95 | -0.0053 | 0 | 83,619.3641 | 80,554.7801 | 79,679.1847 | 81,868.1732 | 102,928.5296 | 75,772.1555 | 39,270 | 29,452.5 | 0 | 0 | 0 | 0 | 0 | 0 | 663,172.2389 | 408,970.5429 |
| RECEIVABLE (incl. VAT) | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | opening + invoiced - received | 0 | 82,468.3163 | 73,787.8968 | 96,590.9823 | 70,172.1845 | 71,810.2352 | 97,340.9447 | -0.0053 | 0 | 83,619.3641 | 80,554.7801 | 79,679.1847 | 81,868.1732 | 102,928.5296 | 75,772.1555 | 39,270 | 29,452.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 79,679.1847 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | 0 | 58.9144 | 40.7263 | 33.2604 | 25.605 | 26.9389 | 37.2311 | -0 | 0 | 92 | 44.6507 | 30.061 | 31.1103 | 35.0261 | 26.1716 | 16.0344 | 18.7525 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 30.061 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | TEG Teggwerk Elektronik GmbH | Germany | client since 2026 | Engagements | 69,401.77 | 67,624.95 | 80,169.45 | 64,081.38 | 59,594.53 | 78,454.05 | 0 | 0 | 70,268.3732 | 67,693.0925 | 66,957.298 | 68,796.7842 | 61,744.5626 | 59,302.0742 | 17,488.024 | 7,336.0778 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 68,796.7842 | 0 |
| Fee revenue | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | Engagements | 31,876.75 | 32,070.05 | 33,659.41 | 31,861.28 | 26,343.91 | 32,008.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 187,820.36 | 0 |
| Travel and expenses rebilled | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | Engagements | 2,151.07 | 2,327.79 | 2,813.79 | 3,083.92 | 1,941 | 2,259.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14,576.77 | 0 |
| REVENUE | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | 34,027.82 | 34,397.84 | 36,473.2 | 34,945.2 | 28,284.91 | 34,268.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 202,397.13 | 0 | |
| Hours worked | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | Engagements | 190.3 | 196.3 | 199.6 | 187 | 156.6 | 196.9 | 85.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,212.2 | 0 |
| Standard value at the rate card | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | Engagements | 37,432.01 | 38,612.21 | 39,261.32 | 36,782.9 | 30,803.22 | 38,730.23 | 16,817.85 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 238,439.74 | 0 |
| Invoiced ex VAT (fees and expenses) | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | Engagements | 33,742.35 | 34,027.82 | 34,397.84 | 36,473.2 | 34,945.2 | 28,284.91 | 34,268.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 236,139.48 | 0 |
| VAT on invoices | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | Client_Register VAT rate | 6,411.0465 | 6,465.2858 | 6,535.5896 | 6,929.908 | 6,639.588 | 5,374.1329 | 6,510.9504 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 44,866.5012 | 0 |
| INVOICED INCL. VAT | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | 40,153.3965 | 40,493.1058 | 40,933.4296 | 43,403.108 | 41,584.788 | 33,659.0429 | 40,779.1104 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 281,005.9812 | 0 | |
| Output VAT corrected on the uncollectible balance (UStG s17) | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | A: VAT return; F: none | 0 | 0 | 0 | 0 | 0 | 0 | 23,376.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 23,376.93 | 0 |
| Cash received | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | A: bank; F: nothing before the distribution to creditors | 4,076.59 | 17,472.59 | 39,007.52 | 41,289.15 | 32,746.74 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 134,592.59 | 0 |
| RECEIVABLE (incl. VAT) | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | opening + invoiced - received - VAT corrected | 36,076.8065 | 59,097.3223 | 61,023.2319 | 63,137.1899 | 71,975.2379 | 105,634.2808 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 |
| Debtor days (receivable / invoicing of the last three months x days) | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | 27.8527 | 43.2349 | 45.1727 | 45.015 | 52.5862 | 81.0195 | 97.5613 | 152.0639 | 277.5773 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | PEL Pelzhoff Kunststofftechnik GmbH | Germany | client since 2025 | Engagements | 34,027.82 | 34,397.84 | 36,473.2 | 34,945.2 | 28,284.91 | 34,268.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fee revenue | STE Stelzhof Industrie AG | Austria | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 0 | 28,720.88 | 34,892.31 | 23,558.24 | 31,831.699 | 30,665.0936 | 30,331.7774 | 0 | 42,490.4936 | 43,818.3215 | 47,005.1085 | 49,129.6332 | 37,444.7475 | 50,723.0267 | 49,129.6332 | 0 | 0 | 0 | 0 | 0 | 180,000 | 319,740.9642 |
| Travel and expenses rebilled | STE Stelzhof Industrie AG | Austria | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,599.0698 | 4,742.7907 | 5,087.7209 | 5,317.6744 | 4,052.9302 | 5,490.1395 | 5,317.6744 | 0 | 0 | 0 | 0 | 0 | 0 | 34,608 |
| REVENUE | STE Stelzhof Industrie AG | Austria | client since 2026 | 0 | 0 | 0 | 0 | 0 | 28,720.88 | 34,892.31 | 23,558.24 | 31,831.699 | 30,665.0936 | 30,331.7774 | 0 | 47,089.5633 | 48,561.1122 | 52,092.8295 | 54,447.3076 | 41,497.6777 | 56,213.1662 | 54,447.3076 | 0 | 0 | 0 | 0 | 0 | 180,000 | 354,348.9642 | |
| Hours worked | STE Stelzhof Industrie AG | Austria | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 0 | 145.2 | 176.4 | 119.1 | 160.9269 | 155.0291 | 153.344 | 0 | 223.2558 | 230.2326 | 246.9767 | 258.1395 | 196.7442 | 266.5116 | 258.1395 | 0 | 0 | 0 | 0 | 0 | 910 | 1,680 |
| Standard value at the rate card | STE Stelzhof Industrie AG | Austria | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 0 | 29,998.32 | 36,444.24 | 24,606.06 | 33,247.5037 | 32,029.0088 | 31,680.8674 | 0 | 46,110.1395 | 47,551.0814 | 51,009.3419 | 53,314.8488 | 40,634.5605 | 55,043.9791 | 53,314.8488 | 0 | 0 | 0 | 0 | 0 | 188,006 | 346,978.8 |
| Invoiced ex VAT (fees and expenses) | STE Stelzhof Industrie AG | Austria | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 0 | 54,000 | 0 | 0 | 72,000 | 0 | 54,000 | 0 | 0 | 47,089.5633 | 48,561.1122 | 52,092.8295 | 54,447.3076 | 41,497.6777 | 56,213.1662 | 54,447.3076 | 0 | 0 | 0 | 0 | 180,000 | 354,348.9642 |
| VAT on invoices | STE Stelzhof Industrie AG | Austria | client since 2026 | Client_Register VAT rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| INVOICED INCL. VAT | STE Stelzhof Industrie AG | Austria | client since 2026 | 0 | 0 | 0 | 0 | 0 | 54,000 | 0 | 0 | 72,000 | 0 | 54,000 | 0 | 0 | 47,089.5633 | 48,561.1122 | 52,092.8295 | 54,447.3076 | 41,497.6777 | 56,213.1662 | 54,447.3076 | 0 | 0 | 0 | 0 | 180,000 | 354,348.9642 | |
| Cash received | STE Stelzhof Industrie AG | Austria | client since 2026 | A: bank; F: opening + invoiced - closing at days to collect | 0 | 0 | 0 | 0 | 0 | 795.29 | 53,204.71 | 0 | 0 | 72,000 | 0 | 54,000 | 0 | 0 | 47,089.5633 | 48,561.1122 | 52,092.8295 | 54,447.3076 | 41,497.6777 | 56,213.1662 | 54,447.3076 | 0 | 0 | 0 | 180,000 | 354,348.9642 |
| RECEIVABLE (incl. VAT) | STE Stelzhof Industrie AG | Austria | client since 2026 | opening + invoiced - received | 0 | 0 | 0 | 0 | 0 | 53,204.71 | 0 | 0 | 72,000 | 0 | 54,000 | 0 | 0 | 47,089.5633 | 48,561.1122 | 52,092.8295 | 54,447.3076 | 41,497.6777 | 56,213.1662 | 54,447.3076 | 0 | 0 | 0 | 0 | 0 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | STE Stelzhof Industrie AG | Austria | client since 2026 | 0 | 0 | 0 | 0 | 0 | 89.6598 | 0 | 0 | 92 | 0 | 39 | 0 | 0 | 90 | 45.6923 | 31.3805 | 32.296 | 25.5089 | 33.9884 | 32.9207 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | STE Stelzhof Industrie AG | Austria | client since 2026 | Engagements | 0 | 0 | 0 | 0 | 0 | -25,279.12 | 9,613.19 | 33,171.43 | -6,996.871 | 23,668.2226 | 0 | 0 | 47,089.5633 | 48,561.1122 | 52,092.8295 | 54,447.3076 | 41,497.6777 | 56,213.1662 | 54,447.3076 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fee revenue | SOR Sornegg Präzision AG | Switzerland | client since 2026 | Engagements | 0 | 54,401.79 | 63,303.29 | 55,130.06 | 48,134.69 | 59,456.54 | 69,476.27 | 51,562.32 | 64,032.3258 | 61,685.5913 | 0 | 45,547.3772 | 40,919.5688 | 42,198.3054 | 45,267.273 | 47,313.2515 | 36,060.37 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 572,730.2543 | 211,758.7687 |
| Travel and expenses rebilled | SOR Sornegg Präzision AG | Switzerland | client since 2026 | Engagements | 0 | 7,535.4 | 6,323.98 | 5,221.12 | 5,060.38 | 8,359.72 | 7,190.01 | 7,097.74 | 7,683.4971 | 7,401.9029 | 0 | 5,471.8227 | 4,822.2266 | 4,972.9212 | 5,334.5882 | 5,575.6995 | 4,249.5872 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 67,345.5727 | 24,955.0227 |
| REVENUE | SOR Sornegg Präzision AG | Switzerland | client since 2026 | 0 | 61,937.19 | 69,627.27 | 60,351.18 | 53,195.07 | 67,816.26 | 76,666.28 | 58,660.06 | 71,715.8228 | 69,087.4943 | 0 | 51,019.1999 | 45,741.7954 | 47,171.2265 | 50,601.8612 | 52,888.951 | 40,309.9572 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 640,075.827 | 236,713.7913 | |
| Hours worked | SOR Sornegg Präzision AG | Switzerland | client since 2026 | Engagements | 0 | 298.4 | 345.6 | 299.6 | 263.2 | 328.2 | 376.7 | 278 | 349.2499 | 336.4501 | 0 | 248.7192 | 212.8079 | 219.4581 | 235.4187 | 246.0591 | 187.5369 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,124.1192 | 1,101.2808 |
| Standard value at the rate card | SOR Sornegg Präzision AG | Switzerland | client since 2026 | Engagements | 0 | 58,695.28 | 67,979.52 | 58,931.32 | 51,771.44 | 64,556.94 | 74,096.89 | 54,682.6 | 68,697.4488 | 66,179.7412 | 0 | 48,923.069 | 43,952.2759 | 45,325.7845 | 48,622.2052 | 50,819.819 | 38,732.9431 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 614,514.249 | 227,453.0276 |
| Invoiced ex VAT (fees and expenses) | SOR Sornegg Präzision AG | Switzerland | client since 2026 | Engagements | 0 | 0 | 61,937.19 | 69,627.27 | 60,351.18 | 53,195.07 | 67,816.26 | 76,666.28 | 58,660.06 | 71,715.8228 | 69,087.4943 | 0 | 51,019.1999 | 45,741.7954 | 47,171.2265 | 50,601.8612 | 52,888.951 | 40,309.9572 | 0 | 0 | 0 | 0 | 0 | 0 | 589,056.6271 | 287,732.9912 |
| VAT on invoices | SOR Sornegg Präzision AG | Switzerland | client since 2026 | Client_Register VAT rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| INVOICED INCL. VAT | SOR Sornegg Präzision AG | Switzerland | client since 2026 | 0 | 0 | 61,937.19 | 69,627.27 | 60,351.18 | 53,195.07 | 67,816.26 | 76,666.28 | 58,660.06 | 71,715.8228 | 69,087.4943 | 0 | 51,019.1999 | 45,741.7954 | 47,171.2265 | 50,601.8612 | 52,888.951 | 40,309.9572 | 0 | 0 | 0 | 0 | 0 | 0 | 589,056.6271 | 287,732.9912 | |
| Cash received | SOR Sornegg Präzision AG | Switzerland | client since 2026 | A: bank; F: opening + invoiced - closing at days to collect | 0 | 0 | 2,465.4 | 60,162.51 | 64,736.71 | 65,875.04 | 54,028.69 | 64,257.38 | 78,067.52 | 58,660.06 | 71,715.8228 | 69,087.4943 | 0 | 51,019.1999 | 45,741.7954 | 47,171.2265 | 50,601.8612 | 52,888.951 | 40,309.9572 | 0 | 0 | 0 | 0 | 0 | 589,056.6271 | 287,732.9912 |
| RECEIVABLE (incl. VAT) | SOR Sornegg Präzision AG | Switzerland | client since 2026 | opening + invoiced - received | 0 | 0 | 59,471.79 | 68,936.55 | 64,551.02 | 51,871.05 | 65,658.62 | 78,067.52 | 58,660.06 | 71,715.8228 | 69,087.4943 | 0 | 51,019.1999 | 45,741.7954 | 47,171.2265 | 50,601.8612 | 52,888.951 | 40,309.9572 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | SOR Sornegg Präzision AG | Switzerland | client since 2026 | 0 | 0 | 86.4176 | 46.6338 | 30.9443 | 25.7694 | 33.3067 | 36.333 | 26.5662 | 31.8672 | 31.5194 | 0 | 39.08 | 42.5457 | 29.4959 | 31.3805 | 32.296 | 25.5089 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | SOR Sornegg Präzision AG | Switzerland | client since 2026 | Engagements | 0 | 61,937.19 | 69,627.27 | 60,351.18 | 53,195.07 | 67,816.26 | 76,666.28 | 58,660.06 | 71,715.8228 | 69,087.4943 | 0 | 51,019.1999 | 45,741.7954 | 47,171.2265 | 50,601.8612 | 52,888.951 | 40,309.9572 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 51,019.1999 | 0 |
| Fee revenue | MER Merzbach Fenster GmbH | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 21,197.2522 | 21,859.6663 | 23,449.4603 | 24,509.3229 | 18,680.0785 | 25,304.2198 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 135,000 |
| Travel and expenses rebilled | MER Merzbach Fenster GmbH | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| REVENUE | MER Merzbach Fenster GmbH | Germany | prospect | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 21,197.2522 | 21,859.6663 | 23,449.4603 | 24,509.3229 | 18,680.0785 | 25,304.2198 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 135,000 | |
| Hours worked | MER Merzbach Fenster GmbH | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 117.7625 | 121.4426 | 130.2748 | 136.1629 | 103.7782 | 140.579 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 750 |
| Standard value at the rate card | MER Merzbach Fenster GmbH | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 24,322.0805 | 25,082.1455 | 26,906.3015 | 28,122.4055 | 21,433.8334 | 29,034.4836 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 154,901.25 |
| Invoiced ex VAT (fees and expenses) | MER Merzbach Fenster GmbH | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40,500 | 0 | 0 | 54,000 | 0 | 40,500 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 135,000 |
| VAT on invoices | MER Merzbach Fenster GmbH | Germany | prospect | Client_Register VAT rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7,695 | 0 | 0 | 10,260 | 0 | 7,695 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 25,650 |
| INVOICED INCL. VAT | MER Merzbach Fenster GmbH | Germany | prospect | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 48,195 | 0 | 0 | 64,260 | 0 | 48,195 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 160,650 | |
| Cash received | MER Merzbach Fenster GmbH | Germany | prospect | A: bank; F: opening + invoiced - closing at days to collect | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 48,195 | 0 | 0 | 64,260 | 0 | 48,195 | 0 | 0 | 0 | 0 | 0 | 0 | 160,650 |
| RECEIVABLE (incl. VAT) | MER Merzbach Fenster GmbH | Germany | prospect | opening + invoiced - received | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 48,195 | 0 | 0 | 64,260 | 0 | 48,195 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Debtor days (receivable / invoicing of the last three months x days) | MER Merzbach Fenster GmbH | Germany | prospect | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 92 | 0 | 0 | 89 | 0 | 39 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Contract position (+ unbilled / - invoiced ahead) | MER Merzbach Fenster GmbH | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -19,302.7478 | 2,556.9185 | 26,006.3788 | -3,484.2983 | 15,195.7802 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fee revenue | NEW New work not yet identified (new clients and extensions) | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 132,332.9428 | 127,500.9808 | 113,765.7179 | 122,840.9648 | 154,544.3793 | 301,605.7602 | 262,093.295 | 423,499.7444 | 482,554.2198 | 486,725.3402 | 607,554.3801 | 600,797.5866 | 653,997.6182 | 707,474.8426 | 259,833.9236 | 4,917,453.8492 |
| Travel and expenses rebilled | NEW New work not yet identified (new clients and extensions) | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8,154.8771 | 8,178.9589 | 6,902.4378 | 7,450.0403 | 9,127.4438 | 17,961.9674 | 15,692.7131 | 25,445.6902 | 29,142.5986 | 29,504.8137 | 37,625.8874 | 37,207.5462 | 40,498.1157 | 43,800.1752 | 16,333.836 | 300,359.4294 |
| REVENUE | NEW New work not yet identified (new clients and extensions) | Germany | prospect | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 140,487.8199 | 135,679.9397 | 120,668.1557 | 130,291.0052 | 163,671.8231 | 319,567.7276 | 277,786.0082 | 448,945.4346 | 511,696.8184 | 516,230.1539 | 645,180.2675 | 638,005.1328 | 694,495.7339 | 751,275.0178 | 276,167.7596 | 5,217,813.2786 | |
| Hours worked | NEW New work not yet identified (new clients and extensions) | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 741.3525 | 743.5417 | 609.2178 | 657.5499 | 805.5996 | 1,585.3458 | 1,385.0585 | 2,245.8685 | 2,572.1623 | 2,604.1318 | 3,320.908 | 3,283.9847 | 3,574.4144 | 3,865.8584 | 1,484.8942 | 26,510.0997 |
| Standard value at the rate card | NEW New work not yet identified (new clients and extensions) | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 149,833.495 | 144,362.5236 | 128,810.8219 | 139,086.2374 | 174,982.3136 | 341,492.0292 | 296,754.1837 | 479,506.0511 | 546,370.267 | 551,093.0029 | 687,901.2456 | 680,250.8906 | 740,486.4336 | 801,035.8272 | 294,196.0186 | 5,567,769.3039 |
| Invoiced ex VAT (fees and expenses) | NEW New work not yet identified (new clients and extensions) | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 140,487.8199 | 135,679.9397 | 120,668.1557 | 130,291.0052 | 163,671.8231 | 319,567.7276 | 277,786.0082 | 448,945.4346 | 511,696.8184 | 516,230.1539 | 645,180.2675 | 638,005.1328 | 694,495.7339 | 140,487.8199 | 4,602,218.2005 |
| VAT on invoices | NEW New work not yet identified (new clients and extensions) | Germany | prospect | Client_Register VAT rate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 26,692.6858 | 25,779.1885 | 22,926.9496 | 24,755.291 | 31,097.6464 | 60,717.8682 | 52,779.3416 | 85,299.6326 | 97,222.3955 | 98,083.7292 | 122,584.2508 | 121,220.9752 | 131,954.1894 | 26,692.6858 | 874,421.4581 |
| INVOICED INCL. VAT | NEW New work not yet identified (new clients and extensions) | Germany | prospect | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 167,180.5057 | 161,459.1282 | 143,595.1052 | 155,046.2961 | 194,769.4695 | 380,285.5958 | 330,565.3497 | 534,245.0672 | 608,919.2139 | 614,313.8831 | 767,764.5183 | 759,226.1081 | 826,449.9233 | 167,180.5057 | 5,476,639.6586 | |
| Cash received | NEW New work not yet identified (new clients and extensions) | Germany | prospect | A: bank; F: opening + invoiced - closing at days to collect | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 139,317.0881 | 162,412.6912 | 146,572.4424 | 153,137.7643 | 188,148.9406 | 349,366.2414 | 338,852.0574 | 500,298.4476 | 596,473.5228 | 613,414.7716 | 742,189.4124 | 760,649.1764 | 0 | 4,690,832.5563 |
| RECEIVABLE (incl. VAT) | NEW New work not yet identified (new clients and extensions) | Germany | prospect | opening + invoiced - received | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 167,180.5057 | 189,322.5459 | 170,504.9599 | 178,978.8137 | 220,610.5189 | 412,747.1741 | 393,946.2823 | 589,339.2921 | 697,960.0585 | 715,800.4188 | 870,150.1655 | 887,186.8611 | 952,987.608 | 167,180.5057 | 952,987.608 |
| Debtor days (receivable / invoicing of the last three months x days) | NEW New work not yet identified (new clients and extensions) | Germany | prospect | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 92 | 52.9993 | 32.4954 | 35.0099 | 39.7931 | 52.0102 | 39.5851 | 43.5462 | 43.5713 | 37.4705 | 40.2079 | 37.7032 | 37.2539 | 92 | 37.2539 | |
| Contract position (+ unbilled / - invoiced ahead) | NEW New work not yet identified (new clients and extensions) | Germany | prospect | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 140,487.8199 | 135,679.9397 | 120,668.1557 | 130,291.0052 | 163,671.8231 | 319,567.7276 | 277,786.0082 | 448,945.4346 | 511,696.8184 | 516,230.1539 | 645,180.2675 | 638,005.1328 | 694,495.7339 | 751,275.0178 | 135,679.9397 | 751,275.0178 |
| Fee revenue | TOTALS (EUR) | sum of clients | 457,500.86 | 496,184.02 | 626,975.9 | 540,305.01 | 558,878.41 | 701,548.67 | 590,211.73 | 483,686.24 | 739,262.2733 | 668,058.3973 | 706,488.77 | 767,434.9076 | 718,201.023 | 758,799.7227 | 743,006.3451 | 774,636.8566 | 589,242.0332 | 794,221.8662 | 767,364.888 | 668,898.5932 | 822,338.8944 | 749,975.7519 | 782,980.4957 | 847,088.1771 | 7,336,535.1882 | 9,016,754.647 |
| Travel and expenses rebilled | TOTALS (EUR) | sum of clients | 21,991.74 | 29,156.39 | 32,102.91 | 28,351.43 | 30,509.27 | 42,959.87 | 36,687.31 | 27,215.38 | 44,216.0921 | 36,907.9841 | 37,890.5683 | 44,203.3873 | 44,407.707 | 46,127.3492 | 45,536.5782 | 48,610.5889 | 37,408.1933 | 49,105.1622 | 48,288.9805 | 41,614.2764 | 51,903.0935 | 45,904.4386 | 48,128.2506 | 52,059.1674 | 412,192.3318 | 559,093.7858 |
| REVENUE | TOTALS (EUR) | sum of clients | 479,492.6 | 525,340.41 | 659,078.81 | 568,656.44 | 589,387.68 | 744,508.54 | 626,899.04 | 510,901.62 | 783,478.3654 | 704,966.3814 | 744,379.3383 | 811,638.2949 | 762,608.73 | 804,927.0719 | 788,542.9233 | 823,247.4456 | 626,650.2264 | 843,327.0284 | 815,653.8685 | 710,512.8696 | 874,241.9879 | 795,880.1905 | 831,108.7463 | 899,147.3445 | 7,748,727.52 | 9,575,848.4328 |
| Hours worked | TOTALS (EUR) | sum of clients | 2,518.7 | 2,774.8 | 3,591.3 | 3,102.8 | 3,143.9 | 3,918.4 | 3,342.7 | 2,659.5 | 4,076.099 | 3,610.1366 | 3,853.7981 | 4,209.7502 | 3,782.5767 | 3,998.9475 | 3,896.7002 | 4,083.3607 | 3,111.6328 | 4,214.291 | 4,081.1538 | 3,573.7829 | 4,464.1385 | 4,063.9588 | 4,247.8597 | 4,594.8074 | 40,801.8839 | 48,113.21 |
| Standard value | TOTALS (EUR) | sum of clients | 507,895.91 | 557,678.1 | 722,535.15 | 623,634.83 | 630,608.86 | 784,798.48 | 670,714.48 | 534,225.73 | 814,517.7682 | 722,780.8295 | 772,939.0412 | 837,545.7426 | 792,579.5335 | 837,207.2243 | 821,990.4227 | 864,125.7929 | 658,463.4524 | 891,768.247 | 863,564.3938 | 756,206.355 | 929,732.4199 | 846,548.3249 | 885,021.2583 | 957,482.8627 | 8,179,874.9214 | 10,104,690.2874 |
| Invoiced ex VAT | TOTALS (EUR) | sum of clients | 443,372.2 | 492,739.82 | 526,521.74 | 670,780.72 | 538,067.52 | 696,500.51 | 707,543.6 | 628,336.11 | 544,838.3186 | 700,069.1515 | 660,025.5818 | 770,192.5646 | 781,219.2619 | 806,507.8918 | 749,011.6706 | 773,896.0113 | 839,397.6146 | 613,036.8417 | 840,413.5721 | 792,011.4143 | 714,016.6441 | 849,744.4333 | 791,886.9771 | 831,108.7463 | 7,378,987.8366 | 9,382,251.079 |
| Output VAT on invoices | TOTALS (EUR) | sum of clients | 84,240.718 | 93,620.5658 | 88,271.0645 | 114,219.1555 | 90,766.1046 | 111,968.0336 | 121,548.1946 | 104,817.2677 | 78,693.8691 | 119,387.1324 | 102,018.2366 | 146,336.5873 | 138,738.0118 | 135,598.5413 | 124,123.0731 | 127,528.2509 | 139,091.6576 | 100,933.5493 | 148,998.0771 | 140,137.1803 | 135,663.1624 | 161,451.4423 | 150,458.5256 | 157,910.6618 | 1,255,886.9298 | 1,660,632.1335 |
| Invoiced incl. VAT | TOTALS (EUR) | sum of clients | 527,612.918 | 586,360.3858 | 614,792.8045 | 784,999.8755 | 628,833.6246 | 808,468.5436 | 829,091.7946 | 733,153.3777 | 623,532.1877 | 819,456.284 | 762,043.8185 | 916,529.1519 | 919,957.2736 | 942,106.4331 | 873,134.7436 | 901,424.2622 | 978,489.2723 | 713,970.391 | 989,411.6492 | 932,148.5945 | 849,679.8065 | 1,011,195.8756 | 942,345.5027 | 989,019.4081 | 8,634,874.7664 | 11,042,883.2125 |
| Cash received | TOTALS (EUR) | sum of clients | 736,213.53 | 605,889.31 | 557,961.02 | 624,076.13 | 704,791.3 | 641,897.65 | 739,124.49 | 739,191.48 | 681,621.4689 | 676,773.7689 | 789,461.7431 | 816,217.0099 | 907,905.9567 | 915,497.4838 | 902,842.8924 | 892,295.5159 | 878,539.663 | 967,543.9513 | 802,860.1915 | 878,215.5151 | 985,325.456 | 867,546.8142 | 996,027.1131 | 987,829.1943 | 8,313,218.9008 | 10,982,429.7474 |
| Receivables | TOTALS (EUR) | sum of clients | 748,972.328 | 729,443.4038 | 786,275.1883 | 947,198.9338 | 871,241.2584 | 1,037,812.152 | 1,104,402.5266 | 1,098,364.4243 | 1,040,275.1431 | 1,182,957.6582 | 1,155,539.7336 | 1,255,851.8756 | 1,267,903.1925 | 1,294,512.1418 | 1,264,803.9931 | 1,273,932.7394 | 1,373,882.3487 | 1,120,308.7884 | 1,306,860.2461 | 1,360,793.3255 | 1,225,147.676 | 1,368,796.7373 | 1,315,115.1269 | 1,316,305.3407 | 1,255,851.8756 | 1,316,305.3407 |
| Contract positions (net) | TOTALS (EUR) | sum of clients | 371,930.71 | 404,531.3 | 537,088.37 | 434,964.09 | 486,284.25 | 534,292.28 | 453,647.72 | 336,213.23 | 574,853.2768 | 579,750.5067 | 664,104.2631 | 705,549.9934 | 686,939.4615 | 685,358.6416 | 724,889.8943 | 774,241.3286 | 561,493.9404 | 791,784.127 | 767,024.4234 | 685,525.8787 | 845,751.2225 | 791,886.9798 | 831,108.749 | 899,147.3472 | 705,549.9934 | 899,147.3472 |
| Output VAT corrected (Pelzhoff) | TOTALS (EUR) | 0 | 0 | 0 | 0 | 0 | 0 | 23,376.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 23,376.93 | 0 | |
| Receivables: clients in Germany (excl. Pelzhoff) | TOTALS (EUR) | 712,895.5215 | 670,346.0815 | 665,780.1664 | 815,125.1939 | 734,715.0005 | 827,102.1112 | 915,707.4454 | 897,260.4431 | 786,578.6219 | 988,205.3742 | 909,415.7781 | 1,132,815.4144 | 1,093,847.5315 | 1,078,644.3219 | 1,046,035.1931 | 1,048,201.5876 | 1,143,509.6289 | 915,464.6923 | 1,127,610.6187 | 1,183,309.5567 | 1,102,111.2148 | 1,245,760.2761 | 1,192,078.6657 | 1,193,268.8795 | 1,132,815.4144 | 1,193,268.8795 | |
| Receivables: clients in Austria and Switzerland | TOTALS (EUR) | 0 | 0 | 59,471.79 | 68,936.55 | 64,551.02 | 105,075.76 | 65,658.62 | 78,067.52 | 130,660.06 | 71,715.8228 | 123,087.4943 | 0 | 51,019.1999 | 92,831.3588 | 95,732.3387 | 102,694.6906 | 107,336.2586 | 81,807.6349 | 56,213.1662 | 54,447.3076 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Receivables: Pelzhoff (insolvent) | TOTALS (EUR) | 36,076.8065 | 59,097.3223 | 61,023.2319 | 63,137.1899 | 71,975.2379 | 105,634.2808 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | |
| Largest client share of revenue | TOTALS (EUR) | 28.48% | 22.67% | 22.58% | 18.92% | 20.33% | 18.35% | 24.8% | 22.04% | 31.8% | 34.04% | 31.89% | 30.05% | 28.7% | 28.04% | 30.7% | 16.87% | 16.89% | 17% | 17.02% | 17.11% | 16.4% | 16.41% | 16.44% | 16.45% |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| OPS consultant: +1 from Sep-26 (graduate intake Sep-26, contract signed) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | month x weight | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 |
| DIG consultant: +1 from Sep-26 (graduate intake Sep-26, contract signed) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | month x weight | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 |
| DIG senior consultant: +1 from Oct-26 (replaces the June leaver, offer accepted) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | month x weight | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 |
| FIN senior consultant: +1 from Jan-27 (finance transformation growth) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | month x weight | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 |
| OPS manager: +1 from Jan-27 (Norlach footprint phase 3 (pipeline)) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | month x weight | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.65 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.65 |
| DIG manager: +1 from Apr-27 (Eberstal rollout wave 2 (pipeline)) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | month x weight | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.85 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.85 |
| OPS consultant: +1 from Sep-27 (graduate intake Sep-27) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | month x weight | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 1 |
| FIN consultant: +1 from Sep-27 (graduate intake Sep-27) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | month x weight | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 1 |
| Hires in the month (weighted) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2 | 1 | 0 | 0 | 1.65 | 0 | 0 | 0.85 | 0 | 0 | 0 | 0 | 2 | 0 | 0 | 0 | 3 | 4.5 | |
| Recruitment cost of planned hires (agency fees and campus) | HIRING PLAN (forecast months; weighted by the scenario flags and, where linked, the win probability of the work) | experienced: fee x first-year salary; graduates: campus cost | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,000 | 18,260 | 0 | 0 | 35,818.42 | 0 | 0 | 21,886.48 | 0 | 0 | 0 | 0 | 5,000 | 0 | 0 | 0 | 23,260 | 62,704.9 |
| Bonus accrual factor (share of target) | PAY PER HEAD BY GRADE (monthly) | A: actual rate; F: scenario | 70% | 70% | 70% | 70% | 70% | 70% | 70% | 70% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 80% | 100% |
| Partner: monthly salary | PAY PER HEAD BY GRADE (monthly) | annual salary / 12 x pay factor | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,083.3333 | 17,852.0833 | 17,852.0833 | 17,852.0833 | 17,852.0833 | 17,852.0833 | 17,852.0833 | 17,852.0833 | 17,852.0833 | 17,852.0833 | 17,852.0833 | 17,852.0833 | 17,852.0833 | 17,083.3333 | 17,852.0833 |
| Partner: employer social security per head | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,557.0838 | 1,661.1075 |
| Partner: employee social security per head (withheld) | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,522.8688 | 1,625.9625 |
| Director: monthly salary | PAY PER HEAD BY GRADE (monthly) | annual salary / 12 x pay factor | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,666.6667 | 12,666.6667 | 13,236.6667 | 13,236.6667 | 13,236.6667 | 13,236.6667 | 13,236.6667 | 13,236.6667 | 13,236.6667 | 13,236.6667 | 13,236.6667 | 13,236.6667 | 13,236.6667 | 13,236.6667 | 12,666.6667 | 13,236.6667 |
| Director: employer social security per head | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,557.0838 | 1,661.1075 |
| Director: employee social security per head (withheld) | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,522.8688 | 1,625.9625 |
| Manager: monthly salary | PAY PER HEAD BY GRADE (monthly) | annual salary / 12 x pay factor | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,333.3333 | 9,753.3333 | 9,753.3333 | 9,753.3333 | 9,753.3333 | 9,753.3333 | 9,753.3333 | 9,753.3333 | 9,753.3333 | 9,753.3333 | 9,753.3333 | 9,753.3333 | 9,753.3333 | 9,333.3333 | 9,753.3333 |
| Manager: employer social security per head | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,557.0838 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,661.1075 | 1,557.0838 | 1,661.1075 |
| Manager: employee social security per head (withheld) | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,522.8688 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,625.9625 | 1,522.8688 | 1,625.9625 |
| Senior consultant: monthly salary | PAY PER HEAD BY GRADE (monthly) | annual salary / 12 x pay factor | 6,916.6667 | 6,916.6667 | 6,916.6667 | 6,916.6667 | 6,916.6667 | 6,916.6667 | 6,916.6667 | 6,916.6667 | 6,916.6667 | 6,916.6667 | 6,916.6667 | 6,916.6667 | 7,227.9167 | 7,227.9167 | 7,227.9167 | 7,227.9167 | 7,227.9167 | 7,227.9167 | 7,227.9167 | 7,227.9167 | 7,227.9167 | 7,227.9167 | 7,227.9167 | 7,227.9167 | 6,916.6667 | 7,227.9167 |
| Senior consultant: employer social security per head | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,385.8104 | 1,479.9208 | 1,479.9208 | 1,479.9208 | 1,479.9208 | 1,479.9208 | 1,479.9208 | 1,479.9208 | 1,479.9208 | 1,479.9208 | 1,479.9208 | 1,479.9208 | 1,479.9208 | 1,385.8104 | 1,479.9208 |
| Senior consultant: employee social security per head (withheld) | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,360.3354 | 1,454.0217 | 1,454.0217 | 1,454.0217 | 1,454.0217 | 1,454.0217 | 1,454.0217 | 1,454.0217 | 1,454.0217 | 1,454.0217 | 1,454.0217 | 1,454.0217 | 1,454.0217 | 1,360.3354 | 1,454.0217 |
| Consultant: monthly salary | PAY PER HEAD BY GRADE (monthly) | annual salary / 12 x pay factor | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,208.3333 | 5,442.7083 | 5,442.7083 | 5,442.7083 | 5,442.7083 | 5,442.7083 | 5,442.7083 | 5,442.7083 | 5,442.7083 | 5,442.7083 | 5,442.7083 | 5,442.7083 | 5,442.7083 | 5,208.3333 | 5,442.7083 |
| Consultant: employer social security per head | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,131.25 | 1,131.25 | 1,131.25 | 1,131.25 | 1,131.25 | 1,131.25 | 1,131.25 | 1,131.25 | 1,131.25 | 1,131.25 | 1,131.25 | 1,131.25 | 1,182.1562 | 1,182.1562 | 1,182.1562 | 1,182.1562 | 1,182.1562 | 1,182.1562 | 1,182.1562 | 1,182.1562 | 1,182.1562 | 1,182.1562 | 1,182.1562 | 1,182.1562 | 1,131.25 | 1,182.1562 |
| Consultant: employee social security per head (withheld) | PAY PER HEAD BY GRADE (monthly) | rates x salary capped at the ceilings of the year | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,114.0625 | 1,164.1953 | 1,164.1953 | 1,164.1953 | 1,164.1953 | 1,164.1953 | 1,164.1953 | 1,164.1953 | 1,164.1953 | 1,164.1953 | 1,164.1953 | 1,164.1953 | 1,164.1953 | 1,114.0625 | 1,164.1953 |
| Severance on separations (management response) | PAY PER HEAD BY GRADE (monthly) | separations x average monthly salary x 0.5 x years of service | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Partner: expected leavers | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Partner: replacements (three months later) | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Partner: HEADCOUNT | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | A: payroll; F: prior + hires - leavers + replacements | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| Director: expected leavers | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0042 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0166 | 0.0494 |
| Director: replacements (three months later) | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0042 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0042 | 0.0494 |
| Director: HEADCOUNT | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | A: payroll; F: prior + hires - leavers + replacements | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 0.9958 | 0.9917 | 0.9876 | 0.9876 | 0.9876 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9876 | 0.9877 |
| Manager: expected leavers | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.025 | 0.0248 | 0.0246 | 0.0244 | 0.0244 | 0.0298 | 0.0298 | 0.0297 | 0.0297 | 0.0297 | 0.0297 | 0.0297 | 0.0297 | 0.0297 | 0.0297 | 0.0297 | 0.0988 | 0.3511 |
| Manager: replacements (three months later) | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.025 | 0.0248 | 0.0246 | 0.0244 | 0.0244 | 0.0298 | 0.0298 | 0.0297 | 0.0297 | 0.0297 | 0.0297 | 0.0297 | 0.0297 | 0.025 | 0.3358 |
| Manager: HEADCOUNT | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | A: payroll; F: prior + hires - leavers + replacements | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 2.975 | 2.9502 | 2.9256 | 2.9262 | 3.5766 | 3.5714 | 3.566 | 3.5607 | 3.5608 | 3.5609 | 3.561 | 3.561 | 3.561 | 3.561 | 3.561 | 3.561 | 2.9262 | 3.561 |
| Senior consultant: expected leavers | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 0.0494 | 0.0488 | 0.0481 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.1963 | 0.5783 |
| Senior consultant: replacements (three months later) | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 0.0494 | 0.0488 | 0.0481 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.05 | 0.58 |
| Senior consultant: HEADCOUNT | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | A: payroll; F: prior + hires - leavers + replacements - separations | 4 | 4 | 4 | 3 | 3 | 3 | 4 | 4 | 3.95 | 3.9006 | 3.8519 | 3.8537 | 3.8549 | 3.8555 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8537 | 3.8554 |
| Consultant: expected leavers | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 0.0619 | 0.0611 | 0.0603 | 0.0602 | 0.0602 | 0.0602 | 0.0602 | 0.0602 | 0.0602 | 0.0602 | 0.0602 | 0.0602 | 0.0727 | 0.0726 | 0.0724 | 0.2333 | 0.7599 |
| Consultant: replacements (three months later) | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 0.0619 | 0.0611 | 0.0603 | 0.0602 | 0.0602 | 0.0602 | 0.0602 | 0.0602 | 0.0602 | 0.0602 | 0.0602 | 0.0602 | 0.05 | 0.7254 |
| Consultant: HEADCOUNT | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | A: payroll; F: prior + hires - leavers + replacements - separations | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4.95 | 4.8881 | 4.827 | 4.8167 | 4.8184 | 4.8192 | 4.8193 | 4.8193 | 4.8193 | 4.8193 | 4.8193 | 4.8193 | 5.8193 | 5.8068 | 5.7944 | 5.7822 | 4.8167 | 5.7822 |
| Gross salaries | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | A: payroll; F: headcount x monthly salary | 106,029.75 | 106,197.37 | 106,182.46 | 99,431.84 | 99,088.01 | 98,802.39 | 106,089.57 | 106,146.89 | 110,565.9722 | 109,618.2494 | 108,680.9711 | 108,646.3775 | 119,897.3167 | 119,855.5002 | 119,803.2078 | 119,750.8676 | 119,752.0525 | 119,752.9155 | 119,753.3364 | 119,753.3163 | 125,196.014 | 125,127.9769 | 125,060.7937 | 124,994.4502 | 1,265,479.8502 | 1,458,697.7478 |
| Employer social security | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | A: payroll; F: headcount x per head | 17,808.55 | 17,902.65 | 17,842.69 | 16,474.83 | 16,465.1 | 16,412.75 | 17,822.96 | 17,873.96 | 18,813.6425 | 18,630.1585 | 18,448.7533 | 18,440.6706 | 20,643.9045 | 20,637.1375 | 20,628.2453 | 20,619.3175 | 20,619.5148 | 20,619.6618 | 20,619.7337 | 20,619.7304 | 21,801.8848 | 21,787.1073 | 21,772.5151 | 21,758.1053 | 212,936.7148 | 252,126.858 |
| Employee social security withheld | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | headcount x per head | 17,511.9354 | 17,511.9354 | 17,511.9354 | 16,151.6 | 16,151.6 | 16,151.6 | 17,511.9354 | 17,511.9354 | 18,457.861 | 18,277.6885 | 18,099.5582 | 18,091.583 | 20,261.9664 | 20,255.3518 | 20,246.6482 | 20,237.9089 | 20,238.1019 | 20,238.2458 | 20,238.3162 | 20,238.3129 | 21,402.5065 | 21,387.9535 | 21,373.583 | 21,359.3921 | 208,941.1679 | 247,478.2873 |
| Wage tax withheld | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | headcount x salary x average rate | 29,741.6667 | 29,741.6667 | 29,741.6667 | 28,012.5 | 28,012.5 | 28,012.5 | 29,741.6667 | 29,741.6667 | 30,609.1875 | 30,371.6872 | 30,136.7316 | 30,130.5209 | 33,330.2761 | 33,317.6133 | 33,302.4189 | 33,287.2607 | 33,287.6112 | 33,287.8615 | 33,287.9833 | 33,287.9773 | 34,430.943 | 34,416.655 | 34,402.5465 | 34,388.6144 | 353,993.9606 | 404,027.7613 |
| Bonus accrued, gross | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | headcount x salary x target x factor | 9,095.9167 | 9,095.9167 | 9,095.9167 | 8,708.5833 | 8,708.5833 | 8,708.5833 | 9,095.9167 | 9,095.9167 | 13,227.4583 | 13,145.1512 | 13,063.6915 | 13,062.2783 | 14,412.6246 | 14,407.1633 | 14,400.8693 | 14,394.6054 | 14,394.7532 | 14,394.8567 | 14,394.9069 | 14,394.9045 | 14,721.4657 | 14,717.3833 | 14,713.3523 | 14,709.3717 | 124,103.9127 | 174,056.2568 |
| Employer contributions on the bonus accrued | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | bonus x rate by grade | 363.1105 | 363.1105 | 363.1105 | 319.8454 | 319.8454 | 319.8454 | 363.1105 | 363.1105 | 580.1202 | 572.8687 | 565.7079 | 565.1206 | 590.747 | 590.8457 | 590.8497 | 590.846 | 590.8448 | 590.8448 | 590.8448 | 590.8448 | 661.7742 | 660.8876 | 660.0121 | 659.1475 | 5,058.9063 | 7,368.489 |
| PAYROLL COST EXCL. BONUS | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | gross + employer social security | 123,838.3 | 124,100.02 | 124,025.15 | 115,906.67 | 115,553.11 | 115,215.14 | 123,912.53 | 124,020.85 | 129,379.6147 | 128,248.4079 | 127,129.7244 | 127,087.0481 | 140,541.2213 | 140,492.6377 | 140,431.4532 | 140,370.1851 | 140,371.5672 | 140,372.5773 | 140,373.0702 | 140,373.0466 | 146,997.8988 | 146,915.0842 | 146,833.3088 | 146,752.5555 | 1,478,416.565 | 1,710,824.6059 |
| FEE EARNERS | FEE EARNERS: OPERATIONS AND SUPPLY CHAIN | 13 | 13 | 13 | 12 | 12 | 12 | 13 | 13 | 13.8708 | 13.7306 | 13.5921 | 13.5843 | 14.2376 | 14.2338 | 14.2285 | 14.2231 | 14.2232 | 14.2233 | 14.2233 | 14.2233 | 15.2233 | 15.2108 | 15.1985 | 15.1863 | 13.5843 | 15.1863 | |
| Partner: expected leavers | FEE EARNERS: FINANCE AND PERFORMANCE | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Partner: replacements (three months later) | FEE EARNERS: FINANCE AND PERFORMANCE | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Partner: HEADCOUNT | FEE EARNERS: FINANCE AND PERFORMANCE | A: payroll; F: prior + hires - leavers + replacements | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| Director: expected leavers | FEE EARNERS: FINANCE AND PERFORMANCE | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0042 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0166 | 0.0494 |
| Director: replacements (three months later) | FEE EARNERS: FINANCE AND PERFORMANCE | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0042 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0042 | 0.0494 |
| Director: HEADCOUNT | FEE EARNERS: FINANCE AND PERFORMANCE | A: payroll; F: prior + hires - leavers + replacements | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 0.9958 | 0.9917 | 0.9876 | 0.9876 | 0.9876 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9876 | 0.9877 |
| Manager: expected leavers | FEE EARNERS: FINANCE AND PERFORMANCE | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0167 | 0.0165 | 0.0164 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0658 | 0.1951 |
| Manager: replacements (three months later) | FEE EARNERS: FINANCE AND PERFORMANCE | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0167 | 0.0165 | 0.0164 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0167 | 0.1955 |
| Manager: HEADCOUNT | FEE EARNERS: FINANCE AND PERFORMANCE | A: payroll; F: prior + hires - leavers + replacements | 1 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 1.9833 | 1.9668 | 1.9504 | 1.9508 | 1.9511 | 1.9512 | 1.9512 | 1.9512 | 1.9512 | 1.9512 | 1.9512 | 1.9512 | 1.9512 | 1.9512 | 1.9512 | 1.9512 | 1.9508 | 1.9512 |
| Senior consultant: expected leavers | FEE EARNERS: FINANCE AND PERFORMANCE | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0375 | 0.037 | 0.0366 | 0.0361 | 0.0361 | 0.0486 | 0.0485 | 0.0483 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.1472 | 0.5671 |
| Senior consultant: replacements (three months later) | FEE EARNERS: FINANCE AND PERFORMANCE | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0375 | 0.037 | 0.0366 | 0.0361 | 0.0361 | 0.0486 | 0.0485 | 0.0483 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0375 | 0.5322 |
| Senior consultant: HEADCOUNT | FEE EARNERS: FINANCE AND PERFORMANCE | A: payroll; F: prior + hires - leavers + replacements - separations | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 2.9625 | 2.9255 | 2.8889 | 2.8903 | 3.8912 | 3.8791 | 3.8667 | 3.8545 | 3.855 | 3.8553 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 2.8903 | 3.8554 |
| Consultant: expected leavers | FEE EARNERS: FINANCE AND PERFORMANCE | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0375 | 0.037 | 0.0366 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0486 | 0.0485 | 0.0483 | 0.1472 | 0.4707 |
| Consultant: replacements (three months later) | FEE EARNERS: FINANCE AND PERFORMANCE | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0375 | 0.037 | 0.0366 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0375 | 0.435 |
| Consultant: HEADCOUNT | FEE EARNERS: FINANCE AND PERFORMANCE | A: payroll; F: prior + hires - leavers + replacements - separations | 2 | 2 | 3 | 3 | 3 | 3 | 3 | 3 | 2.9625 | 2.9255 | 2.8889 | 2.8903 | 2.8912 | 2.8916 | 2.8916 | 2.8916 | 2.8916 | 2.8916 | 2.8916 | 2.8916 | 3.8916 | 3.8791 | 3.8667 | 3.8545 | 2.8903 | 3.8545 |
| Gross salaries | FEE EARNERS: FINANCE AND PERFORMANCE | A: payroll; F: headcount x monthly salary | 70,021.03 | 79,172.78 | 84,936.01 | 85,164.66 | 84,665.63 | 84,656.26 | 84,883.94 | 85,213.16 | 84,128.6458 | 83,472.8248 | 82,824.1208 | 82,845.4729 | 93,815.9686 | 93,732.5482 | 93,642.8259 | 93,554.4812 | 93,557.7565 | 93,559.9409 | 93,560.9767 | 93,560.8955 | 99,003.5646 | 98,935.5193 | 98,868.3375 | 98,801.9945 | 991,984.5343 | 1,144,594.8092 |
| Employer social security | FEE EARNERS: FINANCE AND PERFORMANCE | A: payroll; F: headcount x per head | 11,093.97 | 12,648.82 | 13,799.32 | 13,797.57 | 13,797.1 | 13,770.5 | 13,812.03 | 13,830.93 | 13,652.6872 | 13,527.2814 | 13,403.2821 | 13,407.5018 | 15,719.1629 | 15,702.0499 | 15,683.6796 | 15,665.5912 | 15,666.2619 | 15,666.7091 | 15,666.9212 | 15,666.9046 | 16,849.0528 | 16,834.2735 | 16,819.6816 | 16,805.2719 | 160,540.9925 | 192,745.5602 |
| Employee social security withheld | FEE EARNERS: FINANCE AND PERFORMANCE | headcount x per head | 10,877.7375 | 12,400.6063 | 13,514.6688 | 13,514.6688 | 13,514.6688 | 13,514.6688 | 13,514.6688 | 13,514.6688 | 13,390.1524 | 13,267.0339 | 13,145.2968 | 13,149.4413 | 15,428.0289 | 15,411.2157 | 15,393.1669 | 15,375.395 | 15,376.0539 | 15,376.4934 | 15,376.7018 | 15,376.6854 | 16,540.8728 | 16,526.3181 | 16,511.9479 | 16,497.7571 | 157,318.2806 | 189,190.637 |
| Wage tax withheld | FEE EARNERS: FINANCE AND PERFORMANCE | headcount x salary x average rate | 20,411.6667 | 23,118.3333 | 24,212.0833 | 24,212.0833 | 24,212.0833 | 24,212.0833 | 24,212.0833 | 24,212.0833 | 24,043.6962 | 23,877.0808 | 23,712.2171 | 23,717.4726 | 26,595.3167 | 26,574.4373 | 26,552.011 | 26,529.9268 | 26,530.7462 | 26,531.2922 | 26,531.5511 | 26,531.5308 | 27,674.4898 | 27,660.1998 | 27,646.0917 | 27,632.1597 | 284,152.9667 | 322,989.7531 |
| Bonus accrued, gross | FEE EARNERS: FINANCE AND PERFORMANCE | headcount x salary x target x factor | 6,703.0833 | 7,487.0833 | 7,705.8333 | 7,705.8333 | 7,705.8333 | 7,705.8333 | 7,705.8333 | 7,705.8333 | 10,949.2812 | 10,890.8236 | 10,832.9538 | 10,834.7175 | 11,901.715 | 11,895.0614 | 11,887.8843 | 11,880.817 | 11,881.079 | 11,881.2538 | 11,881.3366 | 11,881.3301 | 12,207.8895 | 12,203.8065 | 12,199.7757 | 12,195.7951 | 103,932.9428 | 143,897.7438 |
| Employer contributions on the bonus accrued | FEE EARNERS: FINANCE AND PERFORMANCE | bonus x rate by grade | 224.8204 | 224.8204 | 272.3329 | 272.3329 | 272.3329 | 272.3329 | 272.3329 | 272.3329 | 384.1839 | 379.3816 | 374.6393 | 374.8194 | 456.3973 | 455.648 | 454.8461 | 454.0566 | 454.0859 | 454.1054 | 454.1147 | 454.114 | 525.043 | 524.1563 | 523.2807 | 522.4162 | 3,596.6625 | 5,732.2641 |
| PAYROLL COST EXCL. BONUS | FEE EARNERS: FINANCE AND PERFORMANCE | gross + employer social security | 81,115 | 91,821.6 | 98,735.33 | 98,962.23 | 98,462.73 | 98,426.76 | 98,695.97 | 99,044.09 | 97,781.3331 | 97,000.1062 | 96,227.4029 | 96,252.9746 | 109,535.1314 | 109,434.598 | 109,326.5055 | 109,220.0724 | 109,224.0184 | 109,226.65 | 109,227.898 | 109,227.8001 | 115,852.6174 | 115,769.7928 | 115,688.0191 | 115,607.2664 | 1,152,525.5268 | 1,337,340.3695 |
| FEE EARNERS | FEE EARNERS: FINANCE AND PERFORMANCE | 8 | 9 | 10 | 10 | 10 | 10 | 10 | 10 | 9.9042 | 9.8094 | 9.7158 | 9.719 | 10.7211 | 10.7096 | 10.6972 | 10.685 | 10.6854 | 10.6857 | 10.6859 | 10.6859 | 11.6859 | 11.6734 | 11.661 | 11.6488 | 9.719 | 11.6488 | |
| Partner: expected leavers | FEE EARNERS: DIGITAL AND ERP | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Partner: replacements (three months later) | FEE EARNERS: DIGITAL AND ERP | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Partner: HEADCOUNT | FEE EARNERS: DIGITAL AND ERP | A: payroll; F: prior + hires - leavers + replacements | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| Director: expected leavers | FEE EARNERS: DIGITAL AND ERP | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0042 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0166 | 0.0494 |
| Director: replacements (three months later) | FEE EARNERS: DIGITAL AND ERP | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0042 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0041 | 0.0042 | 0.0494 |
| Director: HEADCOUNT | FEE EARNERS: DIGITAL AND ERP | A: payroll; F: prior + hires - leavers + replacements | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 0.9958 | 0.9917 | 0.9876 | 0.9876 | 0.9876 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9877 | 0.9876 | 0.9877 |
| Manager: expected leavers | FEE EARNERS: DIGITAL AND ERP | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0167 | 0.0165 | 0.0164 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0233 | 0.0233 | 0.0232 | 0.0232 | 0.0232 | 0.0232 | 0.0232 | 0.0232 | 0.0658 | 0.2507 |
| Manager: replacements (three months later) | FEE EARNERS: DIGITAL AND ERP | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0167 | 0.0165 | 0.0164 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0163 | 0.0233 | 0.0233 | 0.0232 | 0.0232 | 0.0232 | 0.0167 | 0.2304 |
| Manager: HEADCOUNT | FEE EARNERS: DIGITAL AND ERP | A: payroll; F: prior + hires - leavers + replacements | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 1.9833 | 1.9668 | 1.9504 | 1.9508 | 1.9511 | 1.9512 | 1.9512 | 2.8012 | 2.7941 | 2.7871 | 2.7801 | 2.7803 | 2.7804 | 2.7805 | 2.7805 | 2.7805 | 1.9508 | 2.7805 |
| Senior consultant: expected leavers | FEE EARNERS: DIGITAL AND ERP | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.025 | 0.0247 | 0.0369 | 0.0364 | 0.0363 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.123 | 0.4338 |
| Senior consultant: replacements (three months later) | FEE EARNERS: DIGITAL AND ERP | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.025 | 0.0247 | 0.0369 | 0.0364 | 0.0363 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.0361 | 0.025 | 0.4234 |
| Senior consultant: HEADCOUNT | FEE EARNERS: DIGITAL AND ERP | A: payroll; F: prior + hires - leavers + replacements - separations | 3 | 3 | 3 | 3 | 3 | 3 | 2 | 2 | 1.975 | 2.9503 | 2.9134 | 2.902 | 2.8904 | 2.8912 | 2.8915 | 2.8916 | 2.8916 | 2.8916 | 2.8916 | 2.8916 | 2.8916 | 2.8916 | 2.8916 | 2.8916 | 2.902 | 2.8916 |
| Consultant: expected leavers | FEE EARNERS: DIGITAL AND ERP | F: prior headcount x attrition x factor / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0375 | 0.0495 | 0.0489 | 0.0483 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.1842 | 0.5783 |
| Consultant: replacements (three months later) | FEE EARNERS: DIGITAL AND ERP | F: leavers three months earlier x replacement flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0375 | 0.0495 | 0.0489 | 0.0483 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0482 | 0.0375 | 0.5804 |
| Consultant: HEADCOUNT | FEE EARNERS: DIGITAL AND ERP | A: payroll; F: prior + hires - leavers + replacements - separations | 2 | 2 | 2 | 2 | 3 | 3 | 3 | 3 | 3.9625 | 3.913 | 3.8641 | 3.8533 | 3.8546 | 3.8554 | 3.8555 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8554 | 3.8533 | 3.8554 |
| Gross salaries | FEE EARNERS: DIGITAL AND ERP | A: payroll; F: headcount x monthly salary | 79,638 | 80,016.47 | 79,569.9 | 79,200.57 | 84,511.49 | 84,877.56 | 77,773.9 | 77,724.59 | 82,506.7708 | 88,787.8899 | 88,072.7476 | 87,942.0335 | 91,826.1982 | 91,837.078 | 91,839.6092 | 100,130.7119 | 100,061.4552 | 99,992.9052 | 99,924.9585 | 99,926.674 | 99,927.7974 | 99,928.34 | 99,928.3118 | 99,928.2981 | 990,621.9218 | 1,175,252.3375 |
| Employer social security | FEE EARNERS: DIGITAL AND ERP | A: payroll; F: headcount x per head | 12,639.04 | 12,621.34 | 12,613.51 | 12,671.51 | 13,814.17 | 13,782.85 | 12,363.58 | 12,403.55 | 13,415.4495 | 14,678.8195 | 14,540.4259 | 14,513.1087 | 15,377.0362 | 15,379.2516 | 15,379.78 | 16,791.8783 | 16,780.0769 | 16,768.4006 | 16,756.8283 | 16,757.1205 | 16,757.3119 | 16,757.4043 | 16,757.3995 | 16,757.3971 | 160,057.3536 | 197,019.8851 |
| Employee social security withheld | FEE EARNERS: DIGITAL AND ERP | headcount x per head | 12,400.6063 | 12,400.6063 | 12,400.6063 | 12,400.6063 | 13,514.6688 | 13,514.6688 | 12,154.3333 | 12,154.3333 | 13,160.8837 | 14,400.9664 | 14,265.0552 | 14,238.1986 | 15,094.5171 | 15,096.6948 | 15,097.2143 | 16,479.4366 | 16,467.8847 | 16,456.4554 | 16,445.1279 | 16,445.414 | 16,445.6013 | 16,445.6917 | 16,445.687 | 16,445.6848 | 157,005.533 | 193,365.4095 |
| Wage tax withheld | FEE EARNERS: DIGITAL AND ERP | headcount x salary x average rate | 23,118.3333 | 23,118.3333 | 23,118.3333 | 23,118.3333 | 24,212.0833 | 24,212.0833 | 22,482.9167 | 22,482.9167 | 23,429.8941 | 25,000.1179 | 24,821.2163 | 24,790.9947 | 25,888.1275 | 25,890.7575 | 25,891.3636 | 28,295.757 | 28,275.6812 | 28,255.8035 | 28,236.0991 | 28,236.5965 | 28,236.9223 | 28,237.0796 | 28,237.0714 | 28,237.0675 | 283,905.5563 | 331,918.3266 |
| Bonus accrued, gross | FEE EARNERS: DIGITAL AND ERP | headcount x salary x target x factor | 7,487.0833 | 7,487.0833 | 7,487.0833 | 7,487.0833 | 7,705.8333 | 7,705.8333 | 7,318.5 | 7,318.5 | 10,715.3646 | 11,213.1642 | 11,151.2651 | 11,142.1333 | 11,637.66 | 11,638.5177 | 11,638.7053 | 12,633.6083 | 12,625.305 | 12,617.0807 | 12,608.9274 | 12,609.1331 | 12,609.2679 | 12,609.333 | 12,609.3296 | 12,609.328 | 104,218.9273 | 148,446.1961 |
| Employer contributions on the bonus accrued | FEE EARNERS: DIGITAL AND ERP | bonus x rate by grade | 224.8204 | 224.8204 | 224.8204 | 224.8204 | 272.3329 | 272.3329 | 229.0678 | 229.0678 | 391.0242 | 447.9437 | 442.3444 | 440.9056 | 460.0948 | 460.1949 | 460.2205 | 460.2271 | 460.2255 | 460.2251 | 460.225 | 460.225 | 460.2251 | 460.2251 | 460.2251 | 460.2251 | 3,624.3008 | 5,522.5381 |
| PAYROLL COST EXCL. BONUS | FEE EARNERS: DIGITAL AND ERP | gross + employer social security | 92,277.04 | 92,637.81 | 92,183.41 | 91,872.08 | 98,325.66 | 98,660.41 | 90,137.48 | 90,128.14 | 95,922.2203 | 103,466.7094 | 102,613.1735 | 102,455.1422 | 107,203.2343 | 107,216.3295 | 107,219.3892 | 116,922.5902 | 116,841.5322 | 116,761.3058 | 116,681.7868 | 116,683.7945 | 116,685.1092 | 116,685.7442 | 116,685.7112 | 116,685.6953 | 1,150,679.2754 | 1,372,272.2225 |
| FEE EARNERS | FEE EARNERS: DIGITAL AND ERP | 9 | 9 | 9 | 9 | 10 | 10 | 9 | 9 | 9.9167 | 10.8218 | 10.7155 | 10.6937 | 10.6838 | 10.6854 | 10.6858 | 11.5359 | 11.5288 | 11.5218 | 11.5148 | 11.515 | 11.5151 | 11.5151 | 11.5151 | 11.5151 | 10.6937 | 11.5151 | |
| Founder and managing partner (majority shareholder, not socially insured) | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | gross x pay factor x active flag | 21,667 | 21,667 | 21,667 | 21,667 | 21,667 | 21,667 | 21,667 | 21,667 | 21,667 | 21,667 | 21,667 | 21,667 | 22,642.015 | 22,642.015 | 22,642.015 | 22,642.015 | 22,642.015 | 22,642.015 | 22,642.015 | 22,642.015 | 22,642.015 | 22,642.015 | 22,642.015 | 22,642.015 | 21,667 | 2015-03-31 |
| Head of finance and operations | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | gross x pay factor x active flag | 7,917 | 7,917 | 7,917 | 7,917 | 7,917 | 7,917 | 7,917 | 7,917 | 7,917 | 7,917 | 7,917 | 7,917 | 8,273.265 | 8,273.265 | 8,273.265 | 8,273.265 | 8,273.265 | 8,273.265 | 8,273.265 | 8,273.265 | 8,273.265 | 8,273.265 | 8,273.265 | 8,273.265 | 7,917 | 2019-06-30 |
| Accountant (finance and payroll) | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | gross x pay factor x active flag | 4,750 | 4,750 | 4,750 | 4,750 | 4,750 | 4,750 | 4,750 | 4,750 | 4,750 | 4,750 | 4,750 | 4,750 | 4,963.75 | 4,963.75 | 4,963.75 | 4,963.75 | 4,963.75 | 4,963.75 | 4,963.75 | 4,963.75 | 4,963.75 | 4,963.75 | 4,963.75 | 4,963.75 | 4,750 | 2021-02-28 |
| HR and recruiting lead | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | gross x pay factor x active flag | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,747.5 | 5,747.5 | 5,747.5 | 5,747.5 | 5,747.5 | 5,747.5 | 5,747.5 | 5,747.5 | 5,747.5 | 5,747.5 | 5,747.5 | 5,747.5 | 5,500 | 2020-09-30 |
| Recruiting coordinator | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | gross x pay factor x active flag | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,180 | 4,180 | 4,180 | 4,180 | 4,180 | 4,180 | 4,180 | 4,180 | 4,180 | 4,180 | 4,180 | 4,180 | 4,000 | 2023-04-30 |
| Marketing and business development manager | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | gross x pay factor x active flag | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,225 | 5,225 | 5,225 | 5,225 | 5,225 | 5,225 | 5,225 | 5,225 | 5,225 | 5,225 | 5,225 | 5,225 | 5,000 | 2022-01-31 |
| IT and knowledge manager | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | gross x pay factor x active flag | 4,917 | 4,917 | 4,917 | 4,917 | 4,917 | 4,917 | 4,917 | 4,917 | 4,917 | 4,917 | 4,917 | 4,917 | 5,138.265 | 5,138.265 | 5,138.265 | 5,138.265 | 5,138.265 | 5,138.265 | 5,138.265 | 5,138.265 | 5,138.265 | 5,138.265 | 5,138.265 | 5,138.265 | 4,917 | 2021-10-31 |
| Executive assistant and office manager | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | gross x pay factor x active flag | 4,167 | 4,167 | 4,167 | 4,167 | 4,167 | 4,167 | 4,167 | 4,167 | 4,167 | 4,167 | 4,167 | 4,167 | 4,354.515 | 4,354.515 | 4,354.515 | 4,354.515 | 4,354.515 | 4,354.515 | 4,354.515 | 4,354.515 | 4,354.515 | 4,354.515 | 4,354.515 | 4,354.515 | 4,167 | 2018-05-31 |
| Founder and managing partner: employer social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | not socially insured | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Head of finance and operations: employer social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,497.5476 | 1,596.6862 | 1,596.6862 | 1,596.6862 | 1,596.6862 | 1,596.6862 | 1,596.6862 | 1,596.6862 | 1,596.6862 | 1,596.6862 | 1,596.6862 | 1,596.6862 | 1,596.6862 | 17,970.5718 | 19,160.2344 |
| Accountant: employer social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,031.7 | 1,031.7 | 1,031.7 | 1,031.7 | 1,031.7 | 1,031.7 | 1,031.7 | 1,031.7 | 1,031.7 | 1,031.7 | 1,031.7 | 1,031.7 | 1,078.1265 | 1,078.1265 | 1,078.1265 | 1,078.1265 | 1,078.1265 | 1,078.1265 | 1,078.1265 | 1,078.1265 | 1,078.1265 | 1,078.1265 | 1,078.1265 | 1,078.1265 | 12,380.4 | 12,937.518 |
| HR and recruiting lead: employer social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,194.6 | 1,194.6 | 1,194.6 | 1,194.6 | 1,194.6 | 1,194.6 | 1,194.6 | 1,194.6 | 1,194.6 | 1,194.6 | 1,194.6 | 1,194.6 | 1,248.357 | 1,248.357 | 1,248.357 | 1,248.357 | 1,248.357 | 1,248.357 | 1,248.357 | 1,248.357 | 1,248.357 | 1,248.357 | 1,248.357 | 1,248.357 | 14,335.2 | 14,980.284 |
| Recruiting coordinator: employer social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 868.8 | 868.8 | 868.8 | 868.8 | 868.8 | 868.8 | 868.8 | 868.8 | 868.8 | 868.8 | 868.8 | 868.8 | 907.896 | 907.896 | 907.896 | 907.896 | 907.896 | 907.896 | 907.896 | 907.896 | 907.896 | 907.896 | 907.896 | 907.896 | 10,425.6 | 10,894.752 |
| Marketing and business development manager: employer social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,086 | 1,086 | 1,086 | 1,086 | 1,086 | 1,086 | 1,086 | 1,086 | 1,086 | 1,086 | 1,086 | 1,086 | 1,134.87 | 1,134.87 | 1,134.87 | 1,134.87 | 1,134.87 | 1,134.87 | 1,134.87 | 1,134.87 | 1,134.87 | 1,134.87 | 1,134.87 | 1,134.87 | 13,032 | 13,618.44 |
| IT and knowledge manager: employer social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,067.9724 | 1,116.0312 | 1,116.0312 | 1,116.0312 | 1,116.0312 | 1,116.0312 | 1,116.0312 | 1,116.0312 | 1,116.0312 | 1,116.0312 | 1,116.0312 | 1,116.0312 | 1,116.0312 | 12,815.6688 | 13,392.3739 |
| Executive assistant and office manager: employer social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 905.0724 | 905.0724 | 905.0724 | 905.0724 | 905.0724 | 905.0724 | 905.0724 | 905.0724 | 905.0724 | 905.0724 | 905.0724 | 905.0724 | 945.8007 | 945.8007 | 945.8007 | 945.8007 | 945.8007 | 945.8007 | 945.8007 | 945.8007 | 945.8007 | 945.8007 | 945.8007 | 945.8007 | 10,860.8688 | 11,349.6079 |
| Founder and managing partner: employee social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | not socially insured | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Head of finance and operations: employee social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,466.3708 | 1,564.8286 | 1,564.8286 | 1,564.8286 | 1,564.8286 | 1,564.8286 | 1,564.8286 | 1,564.8286 | 1,564.8286 | 1,564.8286 | 1,564.8286 | 1,564.8286 | 1,564.8286 | 17,596.449 | 18,777.9431 |
| Accountant: employee social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,016.025 | 1,016.025 | 1,016.025 | 1,016.025 | 1,016.025 | 1,016.025 | 1,016.025 | 1,016.025 | 1,016.025 | 1,016.025 | 1,016.025 | 1,016.025 | 1,061.7461 | 1,061.7461 | 1,061.7461 | 1,061.7461 | 1,061.7461 | 1,061.7461 | 1,061.7461 | 1,061.7461 | 1,061.7461 | 1,061.7461 | 1,061.7461 | 1,061.7461 | 12,192.3 | 12,740.9535 |
| HR and recruiting lead: employee social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,176.45 | 1,176.45 | 1,176.45 | 1,176.45 | 1,176.45 | 1,176.45 | 1,176.45 | 1,176.45 | 1,176.45 | 1,176.45 | 1,176.45 | 1,176.45 | 1,229.3902 | 1,229.3902 | 1,229.3902 | 1,229.3902 | 1,229.3902 | 1,229.3902 | 1,229.3902 | 1,229.3902 | 1,229.3902 | 1,229.3902 | 1,229.3902 | 1,229.3902 | 14,117.4 | 14,752.683 |
| Recruiting coordinator: employee social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 855.6 | 855.6 | 855.6 | 855.6 | 855.6 | 855.6 | 855.6 | 855.6 | 855.6 | 855.6 | 855.6 | 855.6 | 894.102 | 894.102 | 894.102 | 894.102 | 894.102 | 894.102 | 894.102 | 894.102 | 894.102 | 894.102 | 894.102 | 894.102 | 10,267.2 | 10,729.224 |
| Marketing and business development manager: employee social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,069.5 | 1,069.5 | 1,069.5 | 1,069.5 | 1,069.5 | 1,069.5 | 1,069.5 | 1,069.5 | 1,069.5 | 1,069.5 | 1,069.5 | 1,069.5 | 1,117.6275 | 1,117.6275 | 1,117.6275 | 1,117.6275 | 1,117.6275 | 1,117.6275 | 1,117.6275 | 1,117.6275 | 1,117.6275 | 1,117.6275 | 1,117.6275 | 1,117.6275 | 12,834 | 13,411.53 |
| IT and knowledge manager: employee social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,051.7463 | 1,099.0749 | 1,099.0749 | 1,099.0749 | 1,099.0749 | 1,099.0749 | 1,099.0749 | 1,099.0749 | 1,099.0749 | 1,099.0749 | 1,099.0749 | 1,099.0749 | 1,099.0749 | 12,620.9556 | 13,188.8986 |
| Executive assistant and office manager: employee social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | rates x gross capped at the ceilings | 891.3213 | 891.3213 | 891.3213 | 891.3213 | 891.3213 | 891.3213 | 891.3213 | 891.3213 | 891.3213 | 891.3213 | 891.3213 | 891.3213 | 931.4308 | 931.4308 | 931.4308 | 931.4308 | 931.4308 | 931.4308 | 931.4308 | 931.4308 | 931.4308 | 931.4308 | 931.4308 | 931.4308 | 10,695.8556 | 11,177.1691 |
| Founder and central staff: gross salaries | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | A: payroll; F: staff table | 57,890.69 | 58,107.02 | 57,866.78 | 57,921.14 | 58,027.09 | 57,984.44 | 58,139.98 | 57,907.06 | 57,918 | 57,918 | 57,918 | 57,918 | 60,524.31 | 60,524.31 | 60,524.31 | 60,524.31 | 60,524.31 | 60,524.31 | 60,524.31 | 60,524.31 | 60,524.31 | 60,524.31 | 60,524.31 | 60,524.31 | 695,516.2 | 726,291.72 |
| Founder and central staff: employer social security | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | A: payroll; F: staff table | 7,671.46 | 7,680.23 | 7,634.73 | 7,678.38 | 7,634.11 | 7,663.4 | 7,663 | 7,661.18 | 7,651.6924 | 7,651.6924 | 7,651.6924 | 7,651.6924 | 8,027.7675 | 8,027.7675 | 8,027.7675 | 8,027.7675 | 8,027.7675 | 8,027.7675 | 8,027.7675 | 8,027.7675 | 8,027.7675 | 8,027.7675 | 8,027.7675 | 8,027.7675 | 91,893.2598 | 96,333.2102 |
| Founder and central staff: employee social security withheld | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | staff table | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,527.0134 | 7,898.2001 | 7,898.2001 | 7,898.2001 | 7,898.2001 | 7,898.2001 | 7,898.2001 | 7,898.2001 | 7,898.2001 | 7,898.2001 | 7,898.2001 | 7,898.2001 | 7,898.2001 | 90,324.1602 | 94,778.4013 |
| Founder and central staff: wage tax withheld | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | (gross - founder) x central rate + founder x founder rate | 16,202.6718 | 16,250.2644 | 16,197.4116 | 16,209.3708 | 16,232.6798 | 16,223.2968 | 16,257.5156 | 16,206.2732 | 16,208.68 | 16,208.68 | 16,208.68 | 16,208.68 | 16,938.0706 | 16,938.0706 | 16,938.0706 | 16,938.0706 | 16,938.0706 | 16,938.0706 | 16,938.0706 | 16,938.0706 | 16,938.0706 | 16,938.0706 | 16,938.0706 | 16,938.0706 | 194,614.204 | 203,256.8472 |
| Central staff bonus accrued, gross (not the founder) | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | (gross - founder) x target x factor | 1,521.395 | 1,530.4808 | 1,520.3908 | 1,522.6739 | 1,527.1238 | 1,525.3325 | 1,531.8652 | 1,522.0825 | 2,175.06 | 2,175.06 | 2,175.06 | 2,175.06 | 2,272.9377 | 2,272.9377 | 2,272.9377 | 2,272.9377 | 2,272.9377 | 2,272.9377 | 2,272.9377 | 2,272.9377 | 2,272.9377 | 2,272.9377 | 2,272.9377 | 2,272.9377 | 20,901.5844 | 27,275.2524 |
| Employer contributions on the central staff bonus | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | bonus x consultant-level rate (below both ceilings) | 330.447 | 332.4204 | 330.2289 | 330.7248 | 331.6913 | 331.3022 | 332.7211 | 330.5963 | 472.423 | 472.423 | 472.423 | 472.423 | 493.6821 | 493.6821 | 493.6821 | 493.6821 | 493.6821 | 493.6821 | 493.6821 | 493.6821 | 493.6821 | 493.6821 | 493.6821 | 493.6821 | 4,539.8241 | 5,924.1848 |
| FOUNDER AND CENTRAL STAFF PAYROLL COST EXCL. BONUS | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | 65,562.15 | 65,787.25 | 65,501.51 | 65,599.52 | 65,661.2 | 65,647.84 | 65,802.98 | 65,568.24 | 65,569.6925 | 65,569.6925 | 65,569.6925 | 65,569.6925 | 68,552.0775 | 68,552.0775 | 68,552.0775 | 68,552.0775 | 68,552.0775 | 68,552.0775 | 68,552.0775 | 68,552.0775 | 68,552.0775 | 68,552.0775 | 68,552.0775 | 68,552.0775 | 787,409.4598 | 822,624.9302 | |
| Founder and central staff headcount | FOUNDER AND CENTRAL STAFF (C = monthly gross FY2026, D = start month) | active roles | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 |
| FEE EARNERS | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 30 | 31 | 32 | 31 | 32 | 32 | 32 | 32 | 33.6917 | 34.3618 | 34.0233 | 33.997 | 35.6425 | 35.6288 | 35.6115 | 36.444 | 36.4374 | 36.4308 | 36.424 | 36.4242 | 38.4243 | 38.3993 | 38.3746 | 38.3503 | 33.997 | 38.3503 | |
| TOTAL HEADCOUNT | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 38 | 39 | 40 | 39 | 40 | 40 | 40 | 40 | 41.6917 | 42.3618 | 42.0233 | 41.997 | 43.6425 | 43.6288 | 43.6115 | 44.444 | 44.4374 | 44.4308 | 44.424 | 44.4242 | 46.4243 | 46.3993 | 46.3746 | 46.3503 | 41.997 | 46.3503 | |
| Fee-earner payroll cost excl. bonus | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 297,230.34 | 308,559.43 | 314,943.89 | 306,740.98 | 312,341.5 | 312,302.31 | 312,745.98 | 313,193.08 | 323,083.168 | 328,715.2235 | 325,970.3007 | 325,795.165 | 357,279.587 | 357,143.5653 | 356,977.3478 | 366,512.8477 | 366,437.1178 | 366,360.5331 | 366,282.7549 | 366,284.6412 | 379,535.6255 | 379,370.6212 | 379,207.0392 | 379,045.5171 | 3,781,621.3672 | 4,420,437.1979 | |
| Fee-earner bonus accrued incl. employer contributions | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 24,098.8347 | 24,882.8347 | 25,149.0972 | 24,718.4987 | 24,984.7612 | 24,984.7612 | 24,984.7612 | 24,984.7612 | 36,247.4325 | 36,649.333 | 36,430.6021 | 36,419.9748 | 39,459.2386 | 39,447.4309 | 39,433.3752 | 40,414.1604 | 40,406.2934 | 40,398.3665 | 40,390.3555 | 40,390.5515 | 41,185.6653 | 41,175.7917 | 41,165.9754 | 41,156.2835 | 344,535.6524 | 485,023.488 | |
| Central staff bonus accrued incl. employer contributions | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 1,851.842 | 1,862.9013 | 1,850.6196 | 1,853.3986 | 1,858.8151 | 1,856.6347 | 1,864.5863 | 1,852.6788 | 2,647.483 | 2,647.483 | 2,647.483 | 2,647.483 | 2,766.6198 | 2,766.6198 | 2,766.6198 | 2,766.6198 | 2,766.6198 | 2,766.6198 | 2,766.6198 | 2,766.6198 | 2,766.6198 | 2,766.6198 | 2,766.6198 | 2,766.6198 | 25,441.4085 | 33,199.4372 | |
| Bonus accrued (P&L) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 25,950.6766 | 26,745.7359 | 26,999.7168 | 26,571.8973 | 26,843.5763 | 26,841.3959 | 26,849.3475 | 26,837.44 | 38,894.9155 | 39,296.816 | 39,078.0851 | 39,067.4579 | 42,225.8583 | 42,214.0507 | 42,199.995 | 43,180.7802 | 43,172.9131 | 43,164.9862 | 43,156.9752 | 43,157.1713 | 43,952.2851 | 43,942.4115 | 43,932.5952 | 43,922.9032 | 369,977.0609 | 518,222.9252 | |
| Prior-year bonus paid (provision utilised) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | A: payroll; F: March, provision at the prior December | 0 | 0 | 392,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 369,977.0609 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 392,000 | 369,977.0609 |
| BONUS PROVISION (to balance sheet) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | opening + accrued - utilised | 417,950.6766 | 444,696.4126 | 79,696.1294 | 106,268.0267 | 133,111.603 | 159,952.9989 | 186,802.3464 | 213,639.7864 | 252,534.7019 | 291,831.5179 | 330,909.603 | 369,977.0609 | 412,202.9193 | 454,416.97 | 126,639.9041 | 169,820.6843 | 212,993.5974 | 256,158.5837 | 299,315.5589 | 342,472.7302 | 386,425.0153 | 430,367.4268 | 474,300.022 | 518,222.9252 | 369,977.0609 | 518,222.9252 |
| Bonus paid: employer contributions | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | utilised x employer share | 0 | 0 | 11,760 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11,099.3118 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11,760 | 11,099.3118 |
| Bonus paid: gross | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | utilised - employer contributions | 0 | 0 | 380,240 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 358,877.7491 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 380,240 | 358,877.7491 |
| Bonus paid: wage tax withheld | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | gross x bonus rate | 0 | 0 | 136,886.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 129,195.9897 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 136,886.4 | 129,195.9897 |
| Bonus paid: employee contributions withheld | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | equal to the employer contributions | 0 | 0 | 11,760 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11,099.3118 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11,760 | 11,099.3118 |
| Bonus paid: net (with the March payroll) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 0 | 0 | 231,593.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 218,582.4476 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 231,593.6 | 218,582.4476 | |
| Gross salaries, all staff (excl. bonus) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 313,579.47 | 323,493.64 | 328,555.15 | 321,718.21 | 326,292.22 | 326,320.65 | 326,887.39 | 326,991.7 | 335,119.3889 | 339,796.9641 | 337,495.8394 | 337,351.8839 | 366,063.7935 | 365,949.4364 | 365,809.953 | 373,960.3707 | 373,895.5742 | 373,830.0715 | 373,763.5817 | 373,765.1957 | 384,651.686 | 384,516.1461 | 384,381.753 | 384,249.0528 | 3,943,602.5064 | 4,504,836.6145 | |
| Employee social security withheld (salaries) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 48,317.2925 | 49,840.1613 | 50,954.2238 | 49,593.8884 | 50,707.9509 | 50,707.9509 | 50,707.9509 | 50,707.9509 | 52,535.9104 | 53,472.7022 | 53,036.9236 | 53,006.2363 | 58,682.7125 | 58,661.4624 | 58,635.2294 | 59,990.9406 | 59,980.2407 | 59,969.3947 | 59,958.346 | 59,958.6124 | 62,287.1807 | 62,258.1634 | 62,229.418 | 62,201.0341 | 613,589.1417 | 724,812.735 | |
| Employer social security (salaries) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 49,213.02 | 50,853.04 | 51,890.25 | 50,622.29 | 51,710.48 | 51,629.5 | 51,661.57 | 51,769.62 | 53,533.4716 | 54,487.9518 | 54,044.1538 | 54,012.9735 | 59,767.8711 | 59,746.2064 | 59,719.4724 | 61,104.5545 | 61,093.6211 | 61,082.5391 | 61,071.2508 | 61,071.523 | 63,436.017 | 63,406.5526 | 63,377.3637 | 63,348.5418 | 625,428.3207 | 738,225.5135 | |
| Wage tax withheld (salaries) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 89,474.3385 | 92,228.5977 | 93,269.4949 | 91,552.2875 | 92,669.3465 | 92,659.9635 | 92,694.1823 | 92,642.9399 | 94,291.4578 | 95,457.5659 | 94,878.845 | 94,847.6682 | 102,751.7908 | 102,720.8787 | 102,683.8641 | 105,051.0152 | 105,032.1092 | 105,013.0278 | 104,993.7041 | 104,994.1753 | 107,280.4256 | 107,252.005 | 107,223.7802 | 107,195.9121 | 1,116,666.6875 | 1,262,192.6883 | |
| Net salaries paid (last banking day) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | gross - employee contributions - wage tax | 175,787.839 | 181,424.881 | 184,331.4313 | 180,572.0342 | 182,914.9227 | 182,952.7357 | 183,485.2569 | 183,640.8093 | 188,292.0207 | 190,866.6961 | 189,580.0709 | 189,497.9794 | 204,629.2901 | 204,567.0953 | 204,490.8595 | 208,918.4149 | 208,883.2243 | 208,847.649 | 208,811.5315 | 208,812.4081 | 215,084.0796 | 215,005.9777 | 214,928.5547 | 214,852.1066 | 2,213,346.6771 | 2,517,831.1913 |
| Social security paid (third-last banking day, same month) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | employer + employee, salaries and bonus | 97,530.3125 | 100,693.2013 | 126,364.4738 | 100,216.1784 | 102,418.4309 | 102,337.4508 | 102,369.5209 | 102,477.5709 | 106,069.382 | 107,960.654 | 107,081.0773 | 107,019.2098 | 118,450.5836 | 118,407.6688 | 140,553.3255 | 121,095.4951 | 121,073.8618 | 121,051.9338 | 121,029.5968 | 121,030.1354 | 125,723.1977 | 125,664.716 | 125,606.7817 | 125,549.5759 | 1,262,537.4624 | 1,485,236.8721 |
| Wage tax payable: opening | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 89,480.35 | 89,474.3385 | 92,228.5977 | 230,155.8949 | 91,552.2875 | 92,669.3465 | 92,659.9635 | 92,694.1823 | 92,642.9399 | 94,291.4578 | 95,457.5659 | 94,878.845 | 94,847.6682 | 102,751.7908 | 102,720.8787 | 231,879.8537 | 105,051.0152 | 105,032.1092 | 105,013.0278 | 104,993.7041 | 104,994.1753 | 107,280.4256 | 107,252.005 | 107,223.7802 | |||
| Wage tax withheld in the month (salaries and bonus) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 89,474.3385 | 92,228.5977 | 230,155.8949 | 91,552.2875 | 92,669.3465 | 92,659.9635 | 92,694.1823 | 92,642.9399 | 94,291.4578 | 95,457.5659 | 94,878.845 | 94,847.6682 | 102,751.7908 | 102,720.8787 | 231,879.8537 | 105,051.0152 | 105,032.1092 | 105,013.0278 | 104,993.7041 | 104,994.1753 | 107,280.4256 | 107,252.005 | 107,223.7802 | 107,195.9121 | 1,253,553.0875 | 1,391,388.6779 | |
| Wage tax paid (prior month, by the 10th) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | -89,480.35 | -89,474.3385 | -92,228.5977 | -230,155.8949 | -91,552.2875 | -92,669.3465 | -92,659.9635 | -92,694.1823 | -92,642.9399 | -94,291.4578 | -95,457.5659 | -94,878.845 | -94,847.6682 | -102,751.7908 | -102,720.8787 | -231,879.8537 | -105,051.0152 | -105,032.1092 | -105,013.0278 | -104,993.7041 | -104,994.1753 | -107,280.4256 | -107,252.005 | -107,223.7802 | -1,248,185.7693 | -1,379,040.434 | |
| WAGE TAX PAYABLE (to balance sheet) | TOTALS, BONUS PROVISION AND PAYROLL LIABILITIES | 89,474.3385 | 92,228.5977 | 230,155.8949 | 91,552.2875 | 92,669.3465 | 92,659.9635 | 92,694.1823 | 92,642.9399 | 94,291.4578 | 95,457.5659 | 94,878.845 | 94,847.6682 | 102,751.7908 | 102,720.8787 | 231,879.8537 | 105,051.0152 | 105,032.1092 | 105,013.0278 | 104,993.7041 | 104,994.1753 | 107,280.4256 | 107,252.005 | 107,223.7802 | 107,195.9121 | 94,847.6682 | 107,195.9121 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Partner: available hours (incl. the founder at 50%) | PRACTICE: OPERATIONS AND SUPPLY CHAIN | headcount x available hours per FTE | 204 | 198 | 224.4 | 198 | 169.2 | 217.2 | 234 | 182.4 | 229.2 | 220.8 | 218.4 | 224.4 | 192 | 198 | 212.4 | 222 | 169.2 | 229.2 | 222 | 194.4 | 229.2 | 208.8 | 218.4 | 236.4 | 2,520 | 2,532 |
| Partner: hours demanded by signed and pipeline engagements | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 51.7335 | 53.313 | 81.799 | 67.38 | 73.1815 | 88.826 | 71.831 | 65.262 | 80.4813 | 78.0387 | 63.9234 | 53.075 | 43.1768 | 44.5261 | 53.9959 | 42.4055 | 32.3198 | 43.7808 | 30.641 | 16.6595 | 19.6417 | 6.1259 | 0 | 0 | 828.8445 | 333.273 |
| Partner: new work not yet identified | PRACTICE: OPERATIONS AND SUPPLY CHAIN | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 23.4366 | 36.685 | 33.6232 | 34.6739 | 30.9641 | 46.3945 | 35.3602 | 47.8992 | 58.159 | 61.1005 | 72.0383 | 77.3941 | 87.36 | 94.56 | 60.1216 | 679.527 |
| Partner: chargeable hours demanded | PRACTICE: OPERATIONS AND SUPPLY CHAIN | named + new work | 51.7335 | 53.313 | 81.799 | 67.38 | 73.1815 | 88.826 | 71.831 | 65.262 | 80.4813 | 78.0387 | 87.36 | 89.76 | 76.8 | 79.2 | 84.96 | 88.8 | 67.68 | 91.68 | 88.8 | 77.76 | 91.68 | 83.52 | 87.36 | 94.56 | 888.966 | 1,012.8 |
| Partner: chargeable hours, own staff | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: min(demand, available x maximum utilisation) | 51.7 | 53.3 | 81.7 | 67.3 | 73.1 | 88.8 | 71.8 | 65.2 | 80.4813 | 78.0387 | 87.36 | 89.76 | 76.8 | 79.2 | 84.96 | 88.8 | 67.68 | 91.68 | 88.8 | 77.76 | 91.68 | 83.52 | 87.36 | 94.56 | 888.54 | 1,012.8 |
| Partner: chargeable hours, subcontractors | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: demand - own | 0.0335 | 0.013 | 0.099 | 0.08 | 0.0815 | 0.026 | 0.031 | 0.062 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.426 | 0 |
| Partner: utilisation | PRACTICE: OPERATIONS AND SUPPLY CHAIN | own chargeable / available | 25.34% | 26.92% | 36.41% | 33.99% | 43.2% | 40.88% | 30.68% | 35.75% | 35.11% | 35.34% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 35.26% | 40% |
| Director: available hours | PRACTICE: OPERATIONS AND SUPPLY CHAIN | headcount x available hours per FTE | 136 | 132 | 149.6 | 132 | 112.8 | 144.8 | 156 | 121.6 | 152.1633 | 145.9759 | 143.7876 | 147.7455 | 126.4177 | 130.3705 | 139.8519 | 146.1728 | 111.4074 | 150.9136 | 146.1728 | 128 | 150.9136 | 137.4815 | 143.8025 | 155.6543 | 1,674.4723 | 1,667.1586 |
| Director: hours demanded by signed and pipeline engagements | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 67.2595 | 69.445 | 99.971 | 83.588 | 94.5315 | 116.898 | 90.355 | 79.622 | 104.3409 | 93.9143 | 79.6265 | 69.2095 | 62.3665 | 64.3155 | 77.994 | 61.2523 | 46.6842 | 63.2389 | 44.2592 | 24.0637 | 28.3714 | 8.8485 | 0 | 0 | 1,048.7611 | 481.3944 |
| Director: new work not yet identified | PRACTICE: OPERATIONS AND SUPPLY CHAIN | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.6461 | 19.4379 | 13.4841 | 13.9068 | 5.9171 | 26.4514 | 20.1602 | 27.3092 | 43.4445 | 52.7363 | 62.1768 | 73.6404 | 86.2815 | 93.3926 | 26.084 | 518.9008 |
| Director: chargeable hours demanded | PRACTICE: OPERATIONS AND SUPPLY CHAIN | named + new work | 67.2595 | 69.445 | 99.971 | 83.588 | 94.5315 | 116.898 | 90.355 | 79.622 | 104.3409 | 93.9143 | 86.2725 | 88.6473 | 75.8506 | 78.2223 | 83.9111 | 87.7037 | 66.8444 | 90.5481 | 87.7037 | 76.8 | 90.5481 | 82.4889 | 86.2815 | 93.3926 | 1,074.8451 | 1,000.2951 |
| Director: chargeable hours, own staff | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: min(demand, available x maximum utilisation) | 67.2 | 69.4 | 99.9 | 83.5 | 94.5 | 116.8 | 90.3 | 79.6 | 104.3409 | 93.9143 | 86.2725 | 88.6473 | 75.8506 | 78.2223 | 83.9111 | 87.7037 | 66.8444 | 90.5481 | 87.7037 | 76.8 | 90.5481 | 82.4889 | 86.2815 | 93.3926 | 1,074.3751 | 1,000.2951 |
| Director: chargeable hours, subcontractors | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: demand - own | 0.0595 | 0.045 | 0.071 | 0.088 | 0.0315 | 0.098 | 0.055 | 0.022 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.47 | 0 |
| Director: utilisation | PRACTICE: OPERATIONS AND SUPPLY CHAIN | own chargeable / available | 49.41% | 52.58% | 66.78% | 63.26% | 83.78% | 80.66% | 57.88% | 65.46% | 68.57% | 64.34% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 64.16% | 60% |
| Manager: available hours | PRACTICE: OPERATIONS AND SUPPLY CHAIN | headcount x available hours per FTE | 408 | 396 | 448.8 | 396 | 338.4 | 434.4 | 468 | 364.8 | 454.58 | 434.2707 | 425.9707 | 437.766 | 457.8111 | 471.4286 | 504.9523 | 526.9859 | 401.6637 | 544.1111 | 527.0249 | 461.5026 | 544.1171 | 495.6878 | 518.478 | 561.2098 | 5,006.9874 | 6,014.973 |
| Manager: hours demanded by signed and pipeline engagements | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 179.634 | 185.601 | 260.714 | 219.288 | 251.867 | 313.6 | 238.327 | 207.501 | 278.3797 | 243.3872 | 209.2323 | 185.0447 | 172.7073 | 178.1044 | 215.9835 | 169.6219 | 129.2794 | 175.1231 | 122.564 | 66.6379 | 78.5669 | 24.5036 | 0 | 0 | 2,772.5759 | 1,333.0921 |
| Manager: new work not yet identified | PRACTICE: OPERATIONS AND SUPPLY CHAIN | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 110.2457 | 143.2798 | 170.651 | 175.467 | 162.7307 | 225.6175 | 171.9684 | 232.9602 | 272.7047 | 279.489 | 329.5209 | 347.2623 | 388.8585 | 420.9073 | 253.5255 | 3,178.1376 |
| Manager: chargeable hours demanded | PRACTICE: OPERATIONS AND SUPPLY CHAIN | named + new work | 179.634 | 185.601 | 260.714 | 219.288 | 251.867 | 313.6 | 238.327 | 207.501 | 278.3797 | 243.3872 | 319.4781 | 328.3245 | 343.3583 | 353.5715 | 378.7142 | 395.2394 | 301.2478 | 408.0833 | 395.2687 | 346.127 | 408.0878 | 371.7658 | 388.8585 | 420.9073 | 3,026.1013 | 4,511.2298 |
| Manager: chargeable hours, own staff | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: min(demand, available x maximum utilisation) | 179.6 | 185.6 | 260.7 | 219.2 | 251.8 | 313.5 | 238.3 | 207.5 | 278.3797 | 243.3872 | 319.4781 | 328.3245 | 343.3583 | 353.5715 | 378.7142 | 395.2394 | 301.2478 | 408.0833 | 395.2687 | 346.127 | 408.0878 | 371.7658 | 388.8585 | 420.9073 | 3,025.7693 | 4,511.2298 |
| Manager: chargeable hours, subcontractors | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: demand - own | 0.034 | 0.001 | 0.014 | 0.088 | 0.067 | 0.1 | 0.027 | 0.001 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.332 | 0 |
| Manager: utilisation | PRACTICE: OPERATIONS AND SUPPLY CHAIN | own chargeable / available | 44.02% | 46.87% | 58.09% | 55.35% | 74.41% | 72.17% | 50.92% | 56.88% | 61.24% | 56.05% | 75% | 75% | 75% | 75% | 75% | 75% | 75% | 75% | 75% | 75% | 75% | 75% | 75% | 75% | 60.43% | 75% |
| Senior consultant: available hours | PRACTICE: OPERATIONS AND SUPPLY CHAIN | headcount x available hours per FTE | 544 | 528 | 598.4 | 396 | 338.4 | 434.4 | 624 | 486.4 | 603.56 | 574.172 | 560.8319 | 576.5163 | 493.4301 | 508.9252 | 545.9315 | 570.6032 | 434.8914 | 589.1084 | 570.6024 | 499.6627 | 589.1084 | 536.6747 | 561.3494 | 607.6145 | 6,264.6802 | 6,507.9017 |
| Senior consultant: hours demanded by signed and pipeline engagements | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 321.279 | 332.115 | 458.372 | 387.216 | 449.708 | 562.636 | 422.485 | 364.629 | 497.5223 | 425.9321 | 369.8925 | 331.2118 | 316.6301 | 326.5248 | 395.9698 | 310.9735 | 237.0122 | 321.0591 | 224.7006 | 122.1695 | 144.0394 | 44.9232 | 0 | 0 | 4,922.9988 | 2,444.0022 |
| Senior consultant: new work not yet identified | PRACTICE: OPERATIONS AND SUPPLY CHAIN | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 89.9896 | 141.5316 | 87.9825 | 90.7938 | 51.694 | 156.9211 | 119.5988 | 162.0098 | 243.1933 | 287.5538 | 339.0295 | 395.1501 | 460.3065 | 498.2439 | 231.5212 | 2,892.4771 |
| Senior consultant: chargeable hours demanded | PRACTICE: OPERATIONS AND SUPPLY CHAIN | named + new work | 321.279 | 332.115 | 458.372 | 387.216 | 449.708 | 562.636 | 422.485 | 364.629 | 497.5223 | 425.9321 | 459.8821 | 472.7434 | 404.6127 | 417.3186 | 447.6638 | 467.8946 | 356.611 | 483.0689 | 467.894 | 409.7234 | 483.0689 | 440.0733 | 460.3065 | 498.2439 | 5,154.52 | 5,336.4794 |
| Senior consultant: chargeable hours, own staff | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: min(demand, available x maximum utilisation) | 321.2 | 332.1 | 458.3 | 360.1 | 304.6 | 395 | 422.4 | 364.6 | 497.5223 | 425.9321 | 459.8821 | 472.7434 | 404.6127 | 417.3186 | 447.6638 | 467.8946 | 356.611 | 483.0689 | 467.894 | 409.7234 | 483.0689 | 440.0733 | 460.3065 | 498.2439 | 4,814.38 | 5,336.4794 |
| Senior consultant: chargeable hours, subcontractors | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: demand - own | 0.079 | 0.015 | 0.072 | 27.116 | 145.108 | 167.636 | 0.085 | 0.029 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 340.14 | 0 |
| Senior consultant: utilisation | PRACTICE: OPERATIONS AND SUPPLY CHAIN | own chargeable / available | 59.04% | 62.9% | 76.59% | 90.93% | 90.01% | 90.93% | 67.69% | 74.96% | 82.43% | 74.18% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 76.85% | 82% |
| Consultant: available hours | PRACTICE: OPERATIONS AND SUPPLY CHAIN | headcount x available hours per FTE | 544 | 528 | 598.4 | 528 | 451.2 | 579.2 | 624 | 486.4 | 756.36 | 719.532 | 702.8146 | 720.5762 | 616.7491 | 636.1376 | 682.416 | 713.2547 | 543.6145 | 736.3854 | 713.253 | 624.5783 | 889.1855 | 808.3034 | 843.6695 | 911.2816 | 7,238.4828 | 8,718.8286 |
| Consultant: hours demanded by signed and pipeline engagements | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 366.394 | 378.826 | 519.144 | 439.328 | 512.512 | 642.44 | 480.102 | 412.886 | 567.2202 | 481.4906 | 419.872 | 377.8376 | 364.6044 | 375.9983 | 455.9652 | 358.0907 | 272.9231 | 369.7044 | 258.7462 | 140.6801 | 165.8636 | 51.7297 | 0 | 0 | 5,598.0524 | 2,814.3056 |
| Consultant: new work not yet identified | PRACTICE: OPERATIONS AND SUPPLY CHAIN | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 156.436 | 213.0349 | 141.1299 | 145.6346 | 103.6159 | 226.7782 | 172.8407 | 234.1316 | 326.1213 | 371.4741 | 563.2686 | 611.079 | 691.809 | 747.2509 | 369.4709 | 4,335.1338 |
| Consultant: chargeable hours demanded | PRACTICE: OPERATIONS AND SUPPLY CHAIN | named + new work | 366.394 | 378.826 | 519.144 | 439.328 | 512.512 | 642.44 | 480.102 | 412.886 | 567.2202 | 481.4906 | 576.308 | 590.8725 | 505.7342 | 521.6328 | 559.5811 | 584.8689 | 445.7639 | 603.8361 | 584.8675 | 512.1542 | 729.1321 | 662.8088 | 691.809 | 747.2509 | 5,967.5233 | 7,149.4395 |
| Consultant: chargeable hours, own staff | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: min(demand, available x maximum utilisation) | 366.3 | 378.8 | 519.1 | 439.3 | 398.1 | 516.6 | 480.1 | 412.8 | 567.2202 | 481.4906 | 576.308 | 590.8725 | 505.7342 | 521.6328 | 559.5811 | 584.8689 | 445.7639 | 603.8361 | 584.8675 | 512.1542 | 729.1321 | 662.8088 | 691.809 | 747.2509 | 5,726.9913 | 7,149.4395 |
| Consultant: chargeable hours, subcontractors | PRACTICE: OPERATIONS AND SUPPLY CHAIN | A: timesheets; F: demand - own | 0.094 | 0.026 | 0.044 | 0.028 | 114.412 | 125.84 | 0.002 | 0.086 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 240.532 | 0 |
| Consultant: utilisation | PRACTICE: OPERATIONS AND SUPPLY CHAIN | own chargeable / available | 67.33% | 71.74% | 86.75% | 83.2% | 88.23% | 89.19% | 76.94% | 84.87% | 74.99% | 66.92% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 79.12% | 82% |
| Operations and supply chain: available hours | PRACTICE: OPERATIONS AND SUPPLY CHAIN | 1,836 | 1,782 | 2,019.6 | 1,650 | 1,410 | 1,810 | 2,106 | 1,641.6 | 2,195.8633 | 2,094.7506 | 2,051.8048 | 2,107.004 | 1,886.4079 | 1,944.8619 | 2,085.5516 | 2,179.0167 | 1,660.777 | 2,249.7185 | 2,179.0532 | 1,908.1436 | 2,402.5247 | 2,186.9474 | 2,285.6994 | 2,472.1602 | 22,704.6227 | 25,440.8619 | |
| Operations and supply chain: hours of new work not yet identified | PRACTICE: OPERATIONS AND SUPPLY CHAIN | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 386.754 | 553.9691 | 446.8706 | 460.4761 | 354.9218 | 682.1628 | 519.9282 | 704.3101 | 943.6228 | 1,052.3538 | 1,366.034 | 1,504.5259 | 1,714.6155 | 1,854.3547 | 940.7231 | 11,604.1763 | |
| Operations and supply chain: chargeable hours demanded | PRACTICE: OPERATIONS AND SUPPLY CHAIN | 986.3 | 1,019.3 | 1,420 | 1,196.8 | 1,381.8 | 1,724.4 | 1,303.1 | 1,129.9 | 1,527.9444 | 1,322.7629 | 1,529.3007 | 1,570.3477 | 1,406.3558 | 1,449.9452 | 1,554.8303 | 1,624.5066 | 1,238.147 | 1,677.2164 | 1,624.5338 | 1,422.5646 | 1,802.517 | 1,640.6568 | 1,714.6155 | 1,854.3547 | 16,111.9557 | 19,010.2438 | |
| Operations and supply chain: chargeable hours, own staff | PRACTICE: OPERATIONS AND SUPPLY CHAIN | 986 | 1,019.2 | 1,419.7 | 1,169.4 | 1,122.1 | 1,430.7 | 1,302.9 | 1,129.7 | 1,527.9444 | 1,322.7629 | 1,529.3007 | 1,570.3477 | 1,406.3558 | 1,449.9452 | 1,554.8303 | 1,624.5066 | 1,238.147 | 1,677.2164 | 1,624.5338 | 1,422.5646 | 1,802.517 | 1,640.6568 | 1,714.6155 | 1,854.3547 | 15,530.0557 | 19,010.2438 | |
| Operations and supply chain: chargeable hours, subcontractors | PRACTICE: OPERATIONS AND SUPPLY CHAIN | 0.3 | 0.1 | 0.3 | 27.4 | 259.7 | 293.7 | 0.2 | 0.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 581.9 | 0 | |
| Operations and supply chain: UTILISATION | PRACTICE: OPERATIONS AND SUPPLY CHAIN | 53.7% | 57.19% | 70.3% | 70.87% | 79.58% | 79.04% | 61.87% | 68.82% | 69.58% | 63.15% | 74.53% | 74.53% | 74.55% | 74.55% | 74.55% | 74.55% | 74.55% | 74.55% | 74.55% | 74.55% | 75.03% | 75.02% | 75.01% | 75.01% | 68.4% | 74.72% | |
| Operations and supply chain: subcontractor hours at cost rates | PRACTICE: OPERATIONS AND SUPPLY CHAIN | hours x cost per hour | 41.59 | 15.38 | 49.48 | 3,303.22 | 28,315.75 | 32,109.48 | 31.16 | 29.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 63,895.46 | 0 |
| Partner: available hours | PRACTICE: FINANCE AND PERFORMANCE | headcount x available hours per FTE | 136 | 132 | 149.6 | 132 | 112.8 | 144.8 | 156 | 121.6 | 152.8 | 147.2 | 145.6 | 149.6 | 128 | 132 | 141.6 | 148 | 112.8 | 152.8 | 148 | 129.6 | 152.8 | 139.2 | 145.6 | 157.6 | 1,680 | 1,688 |
| Partner: hours demanded by signed and pipeline engagements | PRACTICE: FINANCE AND PERFORMANCE | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 24.171 | 38.1 | 41.952 | 50.335 | 43.078 | 55.883 | 45.282 | 34.158 | 60.4033 | 44.695 | 39.533 | 65.9789 | 61.7519 | 69.4424 | 46.0624 | 34.1284 | 18.032 | 12.9946 | 6.4591 | 0 | 0 | 0 | 0 | 0 | 543.5693 | 248.8707 |
| Partner: new work not yet identified | PRACTICE: FINANCE AND PERFORMANCE | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18.707 | 0 | 0 | 0 | 10.5776 | 25.0716 | 27.088 | 48.1254 | 52.7409 | 51.84 | 61.12 | 55.68 | 58.24 | 63.04 | 18.707 | 453.5236 |
| Partner: chargeable hours demanded | PRACTICE: FINANCE AND PERFORMANCE | named + new work | 24.171 | 38.1 | 41.952 | 50.335 | 43.078 | 55.883 | 45.282 | 34.158 | 60.4033 | 44.695 | 58.24 | 65.9789 | 61.7519 | 69.4424 | 56.64 | 59.2 | 45.12 | 61.12 | 59.2 | 51.84 | 61.12 | 55.68 | 58.24 | 63.04 | 562.2762 | 702.3943 |
| Partner: chargeable hours, own staff | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: min(demand, available x maximum utilisation) | 24.1 | 38 | 41.9 | 50.3 | 43 | 55.8 | 45.2 | 34.1 | 60.4033 | 44.695 | 58.24 | 65.9789 | 61.7519 | 69.4424 | 56.64 | 59.2 | 45.12 | 61.12 | 59.2 | 51.84 | 61.12 | 55.68 | 58.24 | 63.04 | 561.7172 | 702.3943 |
| Partner: chargeable hours, subcontractors | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: demand - own | 0.071 | 0.1 | 0.052 | 0.035 | 0.078 | 0.083 | 0.082 | 0.058 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.559 | 0 |
| Partner: utilisation | PRACTICE: FINANCE AND PERFORMANCE | own chargeable / available | 17.72% | 28.79% | 28.01% | 38.11% | 38.12% | 38.54% | 28.97% | 28.04% | 39.53% | 30.36% | 40% | 44.1% | 48.24% | 52.61% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 33.44% | 41.61% |
| Director: available hours | PRACTICE: FINANCE AND PERFORMANCE | headcount x available hours per FTE | 136 | 132 | 149.6 | 132 | 112.8 | 144.8 | 156 | 121.6 | 152.1633 | 145.9759 | 143.7876 | 147.7455 | 126.4177 | 130.3705 | 139.8519 | 146.1728 | 111.4074 | 150.9136 | 146.1728 | 128 | 150.9136 | 137.4815 | 143.8025 | 155.6543 | 1,674.4723 | 1,667.1586 |
| Director: hours demanded by signed and pipeline engagements | PRACTICE: FINANCE AND PERFORMANCE | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 42.842 | 63.14 | 69.154 | 76.249 | 64.989 | 84.367 | 59.05 | 44.71 | 81.0235 | 64.5594 | 57.1032 | 89.0063 | 83.8097 | 94.7498 | 60.5746 | 49.2965 | 26.0463 | 18.77 | 9.3297 | 0 | 0 | 0 | 0 | 0 | 796.1934 | 342.5766 |
| Director: new work not yet identified | PRACTICE: FINANCE AND PERFORMANCE | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.1693 | 0 | 0 | 0 | 23.3365 | 38.4072 | 40.7982 | 71.7782 | 78.374 | 76.8 | 90.5481 | 82.4889 | 86.2815 | 93.3926 | 29.1693 | 682.2051 |
| Director: chargeable hours demanded | PRACTICE: FINANCE AND PERFORMANCE | named + new work | 42.842 | 63.14 | 69.154 | 76.249 | 64.989 | 84.367 | 59.05 | 44.71 | 81.0235 | 64.5594 | 86.2725 | 89.0063 | 83.8097 | 94.7498 | 83.9111 | 87.7037 | 66.8444 | 90.5481 | 87.7037 | 76.8 | 90.5481 | 82.4889 | 86.2815 | 93.3926 | 825.3627 | 1,024.7817 |
| Director: chargeable hours, own staff | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: min(demand, available x maximum utilisation) | 42.8 | 63.1 | 69.1 | 76.2 | 64.9 | 84.3 | 59 | 44.7 | 81.0235 | 64.5594 | 86.2725 | 89.0063 | 83.8097 | 94.7498 | 83.9111 | 87.7037 | 66.8444 | 90.5481 | 87.7037 | 76.8 | 90.5481 | 82.4889 | 86.2815 | 93.3926 | 824.9617 | 1,024.7817 |
| Director: chargeable hours, subcontractors | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: demand - own | 0.042 | 0.04 | 0.054 | 0.049 | 0.089 | 0.067 | 0.05 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.401 | 0 |
| Director: utilisation | PRACTICE: FINANCE AND PERFORMANCE | own chargeable / available | 31.47% | 47.8% | 46.19% | 57.73% | 57.54% | 58.22% | 37.82% | 36.76% | 53.25% | 44.23% | 60% | 60.24% | 66.3% | 72.68% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 49.27% | 61.47% |
| Manager: available hours | PRACTICE: FINANCE AND PERFORMANCE | headcount x available hours per FTE | 136 | 264 | 299.2 | 264 | 225.6 | 289.6 | 312 | 243.2 | 303.0533 | 289.5138 | 283.9805 | 291.844 | 249.7407 | 257.5624 | 276.2933 | 288.7806 | 220.0975 | 298.1463 | 288.7805 | 252.878 | 298.1463 | 271.6098 | 284.0976 | 307.5122 | 3,201.9916 | 3,293.6453 |
| Manager: hours demanded by signed and pipeline engagements | PRACTICE: FINANCE AND PERFORMANCE | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 168.039 | 225.36 | 244.818 | 258.629 | 219.41 | 283.963 | 157.884 | 119.706 | 218.8503 | 178.7799 | 158.1321 | 240.8936 | 227.3094 | 257.456 | 162.4586 | 136.5134 | 72.1281 | 51.9784 | 25.8362 | 0 | 0 | 0 | 0 | 0 | 2,474.4649 | 933.6801 |
| Manager: new work not yet identified | PRACTICE: FINANCE AND PERFORMANCE | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 54.8533 | 0 | 0 | 0 | 44.7614 | 80.072 | 92.9451 | 171.6314 | 190.7492 | 189.6585 | 223.6098 | 203.7073 | 213.0732 | 230.6341 | 54.8533 | 1,640.8419 |
| Manager: chargeable hours demanded | PRACTICE: FINANCE AND PERFORMANCE | named + new work | 168.039 | 225.36 | 244.818 | 258.629 | 219.41 | 283.963 | 157.884 | 119.706 | 218.8503 | 178.7799 | 212.9854 | 240.8936 | 227.3094 | 257.456 | 207.22 | 216.5855 | 165.0732 | 223.6098 | 216.5854 | 189.6585 | 223.6098 | 203.7073 | 213.0732 | 230.6341 | 2,529.3182 | 2,574.522 |
| Manager: chargeable hours, own staff | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: min(demand, available x maximum utilisation) | 122.9 | 225.3 | 244.8 | 237.9 | 209.6 | 262.9 | 157.8 | 119.7 | 218.8503 | 178.7799 | 212.9854 | 240.8936 | 224.7667 | 231.8062 | 207.22 | 216.5855 | 165.0732 | 223.6098 | 216.5854 | 189.6585 | 223.6098 | 203.7073 | 213.0732 | 230.6341 | 2,432.4092 | 2,546.3295 |
| Manager: chargeable hours, subcontractors | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: demand - own | 45.139 | 0.06 | 0.018 | 20.729 | 9.81 | 21.063 | 0.084 | 0.006 | 0 | 0 | 0 | 0 | 2.5428 | 25.6498 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 96.909 | 28.1925 |
| Manager: utilisation | PRACTICE: FINANCE AND PERFORMANCE | own chargeable / available | 90.37% | 85.34% | 81.82% | 90.11% | 92.91% | 90.78% | 50.58% | 49.22% | 72.22% | 61.75% | 75% | 82.54% | 90% | 90% | 75% | 75% | 75% | 75% | 75% | 75% | 75% | 75% | 75% | 75% | 75.97% | 77.31% |
| Senior consultant: available hours | PRACTICE: FINANCE AND PERFORMANCE | headcount x available hours per FTE | 408 | 396 | 448.8 | 396 | 338.4 | 434.4 | 468 | 364.8 | 452.67 | 430.629 | 420.6239 | 432.3873 | 498.0725 | 512.0439 | 547.5307 | 570.4714 | 434.8434 | 589.0893 | 570.6051 | 499.6635 | 589.1086 | 536.6747 | 561.3494 | 607.6145 | 4,990.7102 | 6,517.0671 |
| Senior consultant: hours demanded by signed and pipeline engagements | PRACTICE: FINANCE AND PERFORMANCE | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 262.88 | 366.952 | 400.06 | 421.737 | 358.317 | 464.793 | 282.6 | 214.47 | 394.5134 | 327.7632 | 289.9088 | 434.8497 | 410.9255 | 466.0126 | 291.4152 | 250.2746 | 132.2349 | 95.2937 | 47.3664 | 0 | 0 | 0 | 0 | 0 | 4,218.8441 | 1,693.5229 |
| Senior consultant: new work not yet identified | PRACTICE: FINANCE AND PERFORMANCE | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 55.0028 | 0 | 0 | 0 | 157.56 | 217.5119 | 224.3368 | 387.7596 | 420.5298 | 409.7241 | 483.0691 | 440.0732 | 460.3065 | 498.2439 | 55.0028 | 3,699.1148 |
| Senior consultant: chargeable hours demanded | PRACTICE: FINANCE AND PERFORMANCE | named + new work | 262.88 | 366.952 | 400.06 | 421.737 | 358.317 | 464.793 | 282.6 | 214.47 | 394.5134 | 327.7632 | 344.9116 | 434.8497 | 410.9255 | 466.0126 | 448.9752 | 467.7866 | 356.5716 | 483.0532 | 467.8962 | 409.7241 | 483.0691 | 440.0732 | 460.3065 | 498.2439 | 4,273.8469 | 5,392.6377 |
| Senior consultant: chargeable hours, own staff | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: min(demand, available x maximum utilisation) | 262.8 | 356.8 | 396.6 | 358.6 | 305.8 | 385.4 | 282.6 | 214.4 | 394.5134 | 327.7632 | 344.9116 | 389.1485 | 410.9255 | 460.8395 | 448.9752 | 467.7866 | 356.5716 | 483.0532 | 467.8962 | 409.7241 | 483.0691 | 440.0732 | 460.3065 | 498.2439 | 4,019.3367 | 5,387.4645 |
| Senior consultant: chargeable hours, subcontractors | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: demand - own | 0.08 | 10.152 | 3.46 | 63.137 | 52.517 | 79.393 | 0 | 0.07 | 0 | 0 | 0 | 45.7012 | 0 | 5.1732 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 254.5102 | 5.1732 |
| Senior consultant: utilisation | PRACTICE: FINANCE AND PERFORMANCE | own chargeable / available | 64.41% | 90.1% | 88.37% | 90.56% | 90.37% | 88.72% | 60.38% | 58.77% | 87.15% | 76.11% | 82% | 90% | 82.5% | 90% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 80.54% | 82.67% |
| Consultant: available hours | PRACTICE: FINANCE AND PERFORMANCE | headcount x available hours per FTE | 272 | 264 | 448.8 | 396 | 338.4 | 434.4 | 468 | 364.8 | 452.67 | 430.629 | 420.6239 | 432.3873 | 370.0725 | 381.6939 | 409.4486 | 427.9524 | 326.1686 | 441.8313 | 427.9518 | 374.747 | 594.6313 | 539.966 | 562.9948 | 607.4744 | 4,722.7102 | 5,464.9326 |
| Consultant: hours demanded by signed and pipeline engagements | PRACTICE: FINANCE AND PERFORMANCE | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 197.768 | 315.248 | 347.416 | 373.55 | 319.006 | 416.094 | 322.384 | 244.756 | 451.3168 | 377.4242 | 333.8344 | 497.7308 | 470.6157 | 533.969 | 332.7245 | 288.195 | 152.2705 | 109.7321 | 54.5431 | 0 | 0 | 0 | 0 | 0 | 4,196.5282 | 1,942.0498 |
| Consultant: new work not yet identified | PRACTICE: FINANCE AND PERFORMANCE | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.0772 | 0 | 0 | 0 | 3.0234 | 62.7259 | 115.1878 | 252.5696 | 296.3774 | 307.2925 | 487.5977 | 442.7721 | 461.6557 | 498.129 | 11.0772 | 2,927.3311 |
| Consultant: chargeable hours demanded | PRACTICE: FINANCE AND PERFORMANCE | named + new work | 197.768 | 315.248 | 347.416 | 373.55 | 319.006 | 416.094 | 322.384 | 244.756 | 451.3168 | 377.4242 | 344.9116 | 497.7308 | 470.6157 | 533.969 | 335.7479 | 350.9209 | 267.4582 | 362.3017 | 350.9205 | 307.2925 | 487.5977 | 442.7721 | 461.6557 | 498.129 | 4,207.6054 | 4,869.3809 |
| Consultant: chargeable hours, own staff | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: min(demand, available x maximum utilisation) | 197.7 | 236.1 | 347.4 | 352 | 307.2 | 384.6 | 322.3 | 244.7 | 407.403 | 377.4242 | 344.9116 | 389.1485 | 333.0653 | 343.5245 | 335.7479 | 350.9209 | 267.4582 | 362.3017 | 350.9205 | 307.2925 | 487.5977 | 442.7721 | 461.6557 | 498.129 | 3,910.8874 | 4,541.386 |
| Consultant: chargeable hours, subcontractors | PRACTICE: FINANCE AND PERFORMANCE | A: timesheets; F: demand - own | 0.068 | 79.148 | 0.016 | 21.55 | 11.806 | 31.494 | 0.084 | 0.056 | 43.9138 | 0 | 0 | 108.5823 | 137.5504 | 190.4445 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 296.718 | 327.9948 |
| Consultant: utilisation | PRACTICE: FINANCE AND PERFORMANCE | own chargeable / available | 72.68% | 89.43% | 77.41% | 88.89% | 90.78% | 88.54% | 68.87% | 67.08% | 90% | 87.64% | 82% | 90% | 90% | 90% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82.81% | 83.1% |
| Finance and performance: available hours | PRACTICE: FINANCE AND PERFORMANCE | 1,088 | 1,188 | 1,496 | 1,320 | 1,128 | 1,448 | 1,560 | 1,216 | 1,513.3567 | 1,443.9477 | 1,414.6159 | 1,453.964 | 1,372.3035 | 1,413.6706 | 1,514.7245 | 1,581.3773 | 1,205.317 | 1,632.7805 | 1,581.5102 | 1,384.8886 | 1,785.5999 | 1,624.9319 | 1,697.8442 | 1,835.8554 | 16,269.8842 | 18,630.8035 | |
| Finance and performance: hours of new work not yet identified | PRACTICE: FINANCE AND PERFORMANCE | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 168.8096 | 0 | 0 | 0 | 239.2588 | 423.7887 | 500.3557 | 931.8641 | 1,038.7712 | 1,035.3152 | 1,345.9447 | 1,224.7216 | 1,279.5569 | 1,383.4396 | 168.8096 | 9,403.0164 | |
| Finance and performance: chargeable hours demanded | PRACTICE: FINANCE AND PERFORMANCE | 695.7 | 1,008.8 | 1,103.4 | 1,180.5 | 1,004.8 | 1,305.1 | 867.2 | 657.8 | 1,206.1073 | 993.2217 | 1,047.3211 | 1,328.4593 | 1,254.4122 | 1,421.6298 | 1,132.4942 | 1,182.1967 | 901.0674 | 1,220.6328 | 1,182.3057 | 1,035.3152 | 1,345.9447 | 1,224.7216 | 1,279.5569 | 1,383.4396 | 12,398.4094 | 14,563.7166 | |
| Finance and performance: chargeable hours, own staff | PRACTICE: FINANCE AND PERFORMANCE | 650.3 | 919.3 | 1,099.8 | 1,075 | 930.5 | 1,173 | 866.9 | 657.6 | 1,162.1935 | 993.2217 | 1,047.3211 | 1,174.1759 | 1,114.319 | 1,200.3624 | 1,132.4942 | 1,182.1967 | 901.0674 | 1,220.6328 | 1,182.3057 | 1,035.3152 | 1,345.9447 | 1,224.7216 | 1,279.5569 | 1,383.4396 | 11,749.3122 | 14,202.3561 | |
| Finance and performance: chargeable hours, subcontractors | PRACTICE: FINANCE AND PERFORMANCE | 45.4 | 89.5 | 3.6 | 105.5 | 74.3 | 132.1 | 0.3 | 0.2 | 43.9138 | 0 | 0 | 154.2834 | 140.0931 | 221.2674 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 649.0972 | 361.3605 | |
| Finance and performance: UTILISATION | PRACTICE: FINANCE AND PERFORMANCE | 59.77% | 77.38% | 73.52% | 81.44% | 82.49% | 81.01% | 55.57% | 54.08% | 76.8% | 68.79% | 74.04% | 80.76% | 81.2% | 84.91% | 74.77% | 74.76% | 74.76% | 74.76% | 74.76% | 74.76% | 75.38% | 75.37% | 75.36% | 75.36% | 72.22% | 76.23% | |
| Finance and performance: subcontractor hours at cost rates | PRACTICE: FINANCE AND PERFORMANCE | hours x cost per hour | 6,810.09 | 8,775.5 | 440.58 | 12,749.56 | 8,928.29 | 15,708.86 | 47.62 | 29.18 | 4,171.8087 | 0 | 0 | 15,799.4538 | 13,448.6992 | 22,560.4709 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 73,460.9425 | 36,009.1702 |
| Partner: available hours | PRACTICE: DIGITAL AND ERP | headcount x available hours per FTE | 136 | 132 | 149.6 | 132 | 112.8 | 144.8 | 156 | 121.6 | 152.8 | 147.2 | 145.6 | 149.6 | 128 | 132 | 141.6 | 148 | 112.8 | 152.8 | 148 | 129.6 | 152.8 | 139.2 | 145.6 | 157.6 | 1,680 | 1,688 |
| Partner: hours demanded by signed and pipeline engagements | PRACTICE: DIGITAL AND ERP | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 31.536 | 28.636 | 41.5435 | 24.2085 | 24.8505 | 29.553 | 46.17 | 35.1915 | 55.3546 | 53.4291 | 44.357 | 45.5755 | 38.9951 | 35.482 | 38.0626 | 29.5537 | 22.5247 | 21.2024 | 20.5364 | 17.9832 | 21.2024 | 19.3153 | 20.2034 | 21.8685 | 460.4052 | 306.9298 |
| Partner: new work not yet identified | PRACTICE: DIGITAL AND ERP | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.883 | 14.2645 | 12.2049 | 17.318 | 18.5774 | 29.6463 | 22.5953 | 39.9176 | 38.6636 | 33.8568 | 39.9176 | 36.3647 | 38.0366 | 41.1715 | 28.1475 | 368.2702 |
| Partner: chargeable hours demanded | PRACTICE: DIGITAL AND ERP | named + new work | 31.536 | 28.636 | 41.5435 | 24.2085 | 24.8505 | 29.553 | 46.17 | 35.1915 | 55.3546 | 53.4291 | 58.24 | 59.84 | 51.2 | 52.8 | 56.64 | 59.2 | 45.12 | 61.12 | 59.2 | 51.84 | 61.12 | 55.68 | 58.24 | 63.04 | 488.5527 | 675.2 |
| Partner: chargeable hours, own staff | PRACTICE: DIGITAL AND ERP | A: timesheets; F: min(demand, available x maximum utilisation) | 31.5 | 28.6 | 41.5 | 24.2 | 24.8 | 29.5 | 46.1 | 35.1 | 55.3546 | 53.4291 | 58.24 | 59.84 | 51.2 | 52.8 | 56.64 | 59.2 | 45.12 | 61.12 | 59.2 | 51.84 | 61.12 | 55.68 | 58.24 | 63.04 | 488.1637 | 675.2 |
| Partner: chargeable hours, subcontractors | PRACTICE: DIGITAL AND ERP | A: timesheets; F: demand - own | 0.036 | 0.036 | 0.0435 | 0.0085 | 0.0505 | 0.053 | 0.07 | 0.0915 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.389 | 0 |
| Partner: utilisation | PRACTICE: DIGITAL AND ERP | own chargeable / available | 23.16% | 21.67% | 27.74% | 18.33% | 21.99% | 20.37% | 29.55% | 28.87% | 36.23% | 36.3% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 29.06% | 40% |
| Director: available hours | PRACTICE: DIGITAL AND ERP | headcount x available hours per FTE | 136 | 132 | 149.6 | 132 | 112.8 | 144.8 | 156 | 121.6 | 152.1633 | 145.9759 | 143.7876 | 147.7455 | 126.4177 | 130.3705 | 139.8519 | 146.1728 | 111.4074 | 150.9136 | 146.1728 | 128 | 150.9136 | 137.4815 | 143.8025 | 155.6543 | 1,674.4723 | 1,667.1586 |
| Director: hours demanded by signed and pipeline engagements | PRACTICE: DIGITAL AND ERP | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 52.776 | 47.296 | 67.6935 | 44.3445 | 46.1485 | 54.296 | 74.527 | 55.7585 | 86.1656 | 83.1108 | 69.9421 | 71.8636 | 61.4876 | 58.6774 | 62.9448 | 50.0901 | 38.1768 | 42.4049 | 41.0728 | 35.9664 | 42.4049 | 38.6306 | 40.4067 | 43.7369 | 753.9221 | 555.9999 |
| Director: new work not yet identified | PRACTICE: DIGITAL AND ERP | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.3304 | 16.7837 | 14.363 | 19.5449 | 20.9663 | 37.6136 | 28.6676 | 48.1433 | 46.6309 | 40.8336 | 48.1433 | 43.8583 | 45.8748 | 49.6557 | 33.1141 | 444.2953 |
| Director: chargeable hours demanded | PRACTICE: DIGITAL AND ERP | named + new work | 52.776 | 47.296 | 67.6935 | 44.3445 | 46.1485 | 54.296 | 74.527 | 55.7585 | 86.1656 | 83.1108 | 86.2725 | 88.6473 | 75.8506 | 78.2223 | 83.9111 | 87.7037 | 66.8444 | 90.5481 | 87.7037 | 76.8 | 90.5481 | 82.4889 | 86.2815 | 93.3926 | 787.0363 | 1,000.2951 |
| Director: chargeable hours, own staff | PRACTICE: DIGITAL AND ERP | A: timesheets; F: min(demand, available x maximum utilisation) | 52.7 | 47.2 | 67.6 | 44.3 | 46.1 | 54.2 | 74.5 | 55.7 | 86.1656 | 83.1108 | 86.2725 | 88.6473 | 75.8506 | 78.2223 | 83.9111 | 87.7037 | 66.8444 | 90.5481 | 87.7037 | 76.8 | 90.5481 | 82.4889 | 86.2815 | 93.3926 | 786.4963 | 1,000.2951 |
| Director: chargeable hours, subcontractors | PRACTICE: DIGITAL AND ERP | A: timesheets; F: demand - own | 0.076 | 0.096 | 0.0935 | 0.0445 | 0.0485 | 0.096 | 0.027 | 0.0585 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.54 | 0 |
| Director: utilisation | PRACTICE: DIGITAL AND ERP | own chargeable / available | 38.75% | 35.76% | 45.19% | 33.56% | 40.87% | 37.43% | 47.76% | 45.81% | 56.63% | 56.93% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 46.97% | 60% |
| Manager: available hours | PRACTICE: DIGITAL AND ERP | headcount x available hours per FTE | 272 | 264 | 299.2 | 264 | 225.6 | 289.6 | 312 | 243.2 | 303.0533 | 289.5138 | 283.9805 | 291.844 | 249.7407 | 257.5624 | 276.2933 | 414.5806 | 315.1785 | 425.8707 | 411.4616 | 360.3297 | 424.8507 | 387.0446 | 404.8393 | 438.2049 | 3,337.9916 | 4,365.9571 |
| Manager: hours demanded by signed and pipeline engagements | PRACTICE: DIGITAL AND ERP | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 215.613 | 191.633 | 261.038 | 181.224 | 191.682 | 222.687 | 284.682 | 210.069 | 312.1635 | 300.968 | 263.731 | 270.9764 | 231.8515 | 227.8591 | 244.4306 | 206.2437 | 157.1911 | 190.8218 | 184.8274 | 161.8489 | 190.8218 | 173.8377 | 181.8302 | 196.8162 | 2,906.4669 | 2,348.3801 |
| Manager: new work not yet identified | PRACTICE: DIGITAL AND ERP | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 104.6918 | 79.1928 | 128.5812 | 123.7688 | 108.3984 | 127.8162 | 116.4457 | 121.7992 | 131.8375 | 0 | 1,042.5316 |
| Manager: chargeable hours demanded | PRACTICE: DIGITAL AND ERP | named + new work | 215.613 | 191.633 | 261.038 | 181.224 | 191.682 | 222.687 | 284.682 | 210.069 | 312.1635 | 300.968 | 263.731 | 270.9764 | 231.8515 | 227.8591 | 244.4306 | 310.9355 | 236.3839 | 319.403 | 308.5962 | 270.2473 | 318.6381 | 290.2834 | 303.6295 | 328.6537 | 2,906.4669 | 3,390.9117 |
| Manager: chargeable hours, own staff | PRACTICE: DIGITAL AND ERP | A: timesheets; F: min(demand, available x maximum utilisation) | 215.6 | 191.6 | 261 | 181.2 | 191.6 | 222.6 | 283.8 | 210 | 272.748 | 260.5624 | 255.5824 | 262.6596 | 224.7667 | 227.8591 | 244.4306 | 310.9355 | 236.3839 | 319.403 | 308.5962 | 270.2473 | 318.6381 | 290.2834 | 303.6295 | 328.6537 | 2,808.9524 | 3,383.8269 |
| Manager: chargeable hours, subcontractors | PRACTICE: DIGITAL AND ERP | A: timesheets; F: demand - own | 0.013 | 0.033 | 0.038 | 0.024 | 0.082 | 0.087 | 0.882 | 0.069 | 39.4155 | 40.4056 | 8.1486 | 8.3168 | 7.0848 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 97.5145 | 7.0848 |
| Manager: utilisation | PRACTICE: DIGITAL AND ERP | own chargeable / available | 79.26% | 72.58% | 87.23% | 68.64% | 84.93% | 76.86% | 90.96% | 86.35% | 90% | 90% | 90% | 90% | 90% | 88.47% | 88.47% | 75% | 75% | 75% | 75% | 75% | 75% | 75% | 75% | 75% | 84.15% | 77.5% |
| Senior consultant: available hours | PRACTICE: DIGITAL AND ERP | headcount x available hours per FTE | 408 | 396 | 448.8 | 396 | 338.4 | 434.4 | 312 | 243.2 | 301.78 | 434.286 | 424.1959 | 434.1415 | 369.9748 | 381.6353 | 409.43 | 427.9548 | 326.1694 | 441.8315 | 427.9518 | 374.747 | 441.8313 | 402.506 | 421.012 | 455.7108 | 4,571.2035 | 4,880.7547 |
| Senior consultant: hours demanded by signed and pipeline engagements | PRACTICE: DIGITAL AND ERP | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 323.097 | 287.457 | 402.175 | 278.797 | 292.973 | 342.092 | 439.867 | 325.379 | 492.6856 | 475.0288 | 407.5953 | 418.793 | 358.3255 | 351.1879 | 376.7289 | 308.7607 | 235.3257 | 282.699 | 273.8184 | 239.7761 | 282.699 | 257.5373 | 269.3781 | 291.5796 | 4,485.9397 | 3,527.8163 |
| Senior consultant: new work not yet identified | PRACTICE: DIGITAL AND ERP | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42.1623 | 32.1331 | 79.6028 | 77.102 | 67.5164 | 79.6027 | 72.5176 | 75.8518 | 82.1033 | 0 | 608.592 |
| Senior consultant: chargeable hours demanded | PRACTICE: DIGITAL AND ERP | named + new work | 323.097 | 287.457 | 402.175 | 278.797 | 292.973 | 342.092 | 439.867 | 325.379 | 492.6856 | 475.0288 | 407.5953 | 418.793 | 358.3255 | 351.1879 | 376.7289 | 350.923 | 267.4589 | 362.3018 | 350.9204 | 307.2925 | 362.3017 | 330.0549 | 345.2299 | 373.6829 | 4,485.9397 | 4,136.4084 |
| Senior consultant: chargeable hours, own staff | PRACTICE: DIGITAL AND ERP | A: timesheets; F: min(demand, available x maximum utilisation) | 323 | 287.4 | 400.5 | 278.7 | 292.9 | 342 | 276.1 | 217 | 271.602 | 390.8574 | 381.7763 | 390.7274 | 332.9773 | 343.4718 | 368.487 | 350.923 | 267.4589 | 362.3018 | 350.9204 | 307.2925 | 362.3017 | 330.0549 | 345.2299 | 373.6829 | 3,852.5631 | 4,095.1021 |
| Senior consultant: chargeable hours, subcontractors | PRACTICE: DIGITAL AND ERP | A: timesheets; F: demand - own | 0.097 | 0.057 | 1.675 | 0.097 | 0.073 | 0.092 | 163.767 | 108.379 | 221.0836 | 84.1714 | 25.8189 | 28.0656 | 25.3482 | 7.7162 | 8.2419 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 633.3765 | 41.3063 |
| Senior consultant: utilisation | PRACTICE: DIGITAL AND ERP | own chargeable / available | 79.17% | 72.58% | 89.24% | 70.38% | 86.55% | 78.73% | 88.49% | 89.23% | 90% | 90% | 90% | 90% | 90% | 90% | 90% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 84.28% | 83.9% |
| Consultant: available hours | PRACTICE: DIGITAL AND ERP | headcount x available hours per FTE | 272 | 264 | 299.2 | 264 | 338.4 | 434.4 | 468 | 364.8 | 605.47 | 575.989 | 562.6066 | 576.4471 | 493.3915 | 508.9063 | 545.9331 | 570.604 | 434.8916 | 589.1083 | 570.6024 | 499.6627 | 589.1084 | 536.6747 | 561.3494 | 607.6145 | 5,025.3127 | 6,507.8469 |
| Consultant: hours demanded by signed and pipeline engagements | PRACTICE: DIGITAL AND ERP | A: own + subcontractor timesheets; F: engagement hours x staffing mix | 213.678 | 191.678 | 295.45 | 196.926 | 201.646 | 240.272 | 327.154 | 245.402 | 395.678 | 381.6152 | 305.7621 | 314.1621 | 268.8018 | 257.0922 | 275.7899 | 202.6148 | 154.4254 | 169.6194 | 164.291 | 143.8657 | 169.6194 | 154.5224 | 161.6269 | 174.9478 | 3,309.4233 | 2,297.2167 |
| Consultant: new work not yet identified | PRACTICE: DIGITAL AND ERP | F: gap to target utilisation x scenario share, from the start month | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 155.5754 | 158.5245 | 135.7792 | 160.2109 | 171.8753 | 265.2804 | 202.1857 | 313.4494 | 303.6029 | 265.8577 | 313.4495 | 285.5509 | 298.6796 | 323.2961 | 314.0999 | 3,039.2177 |
| Consultant: chargeable hours demanded | PRACTICE: DIGITAL AND ERP | named + new work | 213.678 | 191.678 | 295.45 | 196.926 | 201.646 | 240.272 | 327.154 | 245.402 | 395.678 | 381.6152 | 461.3375 | 472.6866 | 404.5811 | 417.3032 | 447.6651 | 467.8952 | 356.6111 | 483.0688 | 467.894 | 409.7234 | 483.0689 | 440.0733 | 460.3065 | 498.2439 | 3,623.5232 | 5,336.4344 |
| Consultant: chargeable hours, own staff | PRACTICE: DIGITAL AND ERP | A: timesheets; F: min(demand, available x maximum utilisation) | 213.6 | 191.6 | 274.7 | 196.9 | 201.6 | 240.2 | 327.1 | 245.4 | 395.678 | 381.6152 | 461.3375 | 472.6866 | 404.5811 | 417.3032 | 447.6651 | 467.8952 | 356.6111 | 483.0688 | 467.894 | 409.7234 | 483.0689 | 440.0733 | 460.3065 | 498.2439 | 3,602.4172 | 5,336.4344 |
| Consultant: chargeable hours, subcontractors | PRACTICE: DIGITAL AND ERP | A: timesheets; F: demand - own | 0.078 | 0.078 | 20.75 | 0.026 | 0.046 | 0.072 | 0.054 | 0.002 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 21.106 | 0 |
| Consultant: utilisation | PRACTICE: DIGITAL AND ERP | own chargeable / available | 78.53% | 72.58% | 91.81% | 74.58% | 59.57% | 55.29% | 69.89% | 67.27% | 65.35% | 66.25% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 71.69% | 82% |
| Digital and ERP: available hours | PRACTICE: DIGITAL AND ERP | 1,224 | 1,188 | 1,346.4 | 1,188 | 1,128 | 1,448 | 1,404 | 1,094.4 | 1,515.2667 | 1,592.9647 | 1,560.1706 | 1,599.7781 | 1,367.5248 | 1,410.4745 | 1,513.1082 | 1,707.3123 | 1,300.4469 | 1,760.5241 | 1,704.1886 | 1,492.3393 | 1,759.5041 | 1,602.9068 | 1,676.6032 | 1,814.7846 | 16,288.9801 | 19,109.7173 | |
| Digital and ERP: hours of new work not yet identified | PRACTICE: DIGITAL AND ERP | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 185.7888 | 189.5726 | 162.3472 | 197.0738 | 211.419 | 479.3943 | 364.7746 | 609.6943 | 589.7683 | 516.4629 | 608.9293 | 554.7372 | 580.2421 | 628.064 | 375.3615 | 5,502.9069 | |
| Digital and ERP: chargeable hours demanded | PRACTICE: DIGITAL AND ERP | 836.7 | 746.7 | 1,067.9 | 725.5 | 757.3 | 888.9 | 1,172.4 | 871.8 | 1,342.0473 | 1,294.1519 | 1,277.1763 | 1,310.9433 | 1,121.8087 | 1,127.3725 | 1,209.3758 | 1,276.6574 | 972.4183 | 1,316.4418 | 1,274.3143 | 1,115.9032 | 1,315.6768 | 1,198.5805 | 1,253.6873 | 1,357.013 | 12,291.5188 | 14,539.2496 | |
| Digital and ERP: chargeable hours, own staff | PRACTICE: DIGITAL AND ERP | 836.4 | 746.4 | 1,045.3 | 725.3 | 757 | 888.5 | 1,007.6 | 763.2 | 1,081.5482 | 1,169.5749 | 1,243.2088 | 1,274.5609 | 1,089.3757 | 1,119.6563 | 1,201.1339 | 1,276.6574 | 972.4183 | 1,316.4418 | 1,274.3143 | 1,115.9032 | 1,315.6768 | 1,198.5805 | 1,253.6873 | 1,357.013 | 11,538.5927 | 14,490.8586 | |
| Digital and ERP: chargeable hours, subcontractors | PRACTICE: DIGITAL AND ERP | 0.3 | 0.3 | 22.6 | 0.2 | 0.3 | 0.4 | 164.8 | 108.6 | 260.4991 | 124.577 | 33.9675 | 36.3824 | 32.433 | 7.7162 | 8.2419 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 752.926 | 48.3911 | |
| Digital and ERP: UTILISATION | PRACTICE: DIGITAL AND ERP | 68.33% | 62.83% | 77.64% | 61.05% | 67.11% | 61.36% | 71.77% | 69.74% | 71.38% | 73.42% | 79.68% | 79.67% | 79.66% | 79.38% | 79.38% | 74.78% | 74.78% | 74.78% | 74.78% | 74.78% | 74.78% | 74.78% | 74.78% | 74.78% | 70.84% | 75.83% | |
| Digital and ERP: subcontractor hours at cost rates | PRACTICE: DIGITAL AND ERP | hours x cost per hour | 42.6 | 44.4 | 2,204.35 | 27.59 | 45.27 | 59.87 | 19,809.73 | 13,046.68 | 32,442.3575 | 16,161.4123 | 4,320.5608 | 4,615.3895 | 4,104.504 | 925.9401 | 989.0265 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 92,820.2102 | 6,019.4707 |
| Subcontractor hours at cost rates, all practices | PRACTICE: DIGITAL AND ERP | 6,894.28 | 8,835.28 | 2,694.41 | 16,080.37 | 37,289.31 | 47,878.21 | 19,888.51 | 13,105.26 | 36,614.1661 | 16,161.4123 | 4,320.5608 | 20,414.8433 | 17,553.2033 | 23,486.411 | 989.0265 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 230,176.6126 | 42,028.6408 | |
| Operations and supply chain: SUBCONTRACTOR COST | PRACTICE: DIGITAL AND ERP | A: purchase ledger allocated by hours at cost rates; F: hours x cost rate x inflation | 41.7709 | 15.0813 | 47.7371 | 3,310.8082 | 28,016.4586 | 32,662.9399 | 31.1248 | 29.5704 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 64,155.4911 | 0 |
| Finance and performance: SUBCONTRACTOR COST | PRACTICE: DIGITAL AND ERP | A: purchase ledger allocated by hours at cost rates; F: hours x cost rate x inflation | 6,839.7039 | 8,605.0611 | 425.0607 | 12,778.8484 | 8,833.9199 | 15,979.6281 | 47.5662 | 29.3492 | 4,171.8087 | 0 | 0 | 15,799.4538 | 13,852.1602 | 23,237.2851 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 73,510.3999 | 37,089.4453 |
| Digital and ERP: SUBCONTRACTOR COST | PRACTICE: DIGITAL AND ERP | A: purchase ledger allocated by hours at cost rates; F: hours x cost rate x inflation | 42.7852 | 43.5377 | 2,126.7023 | 27.6534 | 44.7915 | 60.902 | 19,787.349 | 13,122.3104 | 32,442.3575 | 16,161.4123 | 4,320.5608 | 4,615.3895 | 4,227.6392 | 953.7183 | 1,018.6973 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 92,795.7516 | 6,200.0548 |
| SUBCONTRACTOR COST (EUR ex VAT) | PRACTICE: DIGITAL AND ERP | 6,924.26 | 8,663.68 | 2,599.5 | 16,117.31 | 36,895.17 | 48,703.47 | 19,866.04 | 13,181.23 | 36,614.1661 | 16,161.4123 | 4,320.5608 | 20,414.8433 | 18,079.7994 | 24,191.0034 | 1,018.6973 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 230,461.6426 | 43,289.5 | |
| Partner: available hours | FIRM BY GRADE | 476 | 462 | 523.6 | 462 | 394.8 | 506.8 | 546 | 425.6 | 534.8 | 515.2 | 509.6 | 523.6 | 448 | 462 | 495.6 | 518 | 394.8 | 534.8 | 518 | 453.6 | 534.8 | 487.2 | 509.6 | 551.6 | 5,880 | 5,908 | |
| Partner: chargeable hours, own staff | FIRM BY GRADE | 107.3 | 119.9 | 165.1 | 141.8 | 140.9 | 174.1 | 163.1 | 134.4 | 196.2393 | 176.1628 | 203.84 | 215.5789 | 189.7519 | 201.4424 | 198.24 | 207.2 | 157.92 | 213.92 | 207.2 | 181.44 | 213.92 | 194.88 | 203.84 | 220.64 | 1,938.421 | 2,390.3943 | |
| Partner: chargeable hours, subcontractors | FIRM BY GRADE | 0.1405 | 0.149 | 0.1945 | 0.1235 | 0.21 | 0.162 | 0.183 | 0.2115 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.374 | 0 | |
| Partner: UTILISATION (target 40%) | FIRM BY GRADE | 22.54% | 25.95% | 31.53% | 30.69% | 35.69% | 34.35% | 29.87% | 31.58% | 36.69% | 34.19% | 40% | 41.17% | 42.36% | 43.6% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 32.97% | 40.46% | |
| Director: available hours | FIRM BY GRADE | 408 | 396 | 448.8 | 396 | 338.4 | 434.4 | 468 | 364.8 | 456.49 | 437.9277 | 431.3627 | 443.2366 | 379.2531 | 391.1114 | 419.5557 | 438.5185 | 334.2222 | 452.7407 | 438.5185 | 384 | 452.7407 | 412.4444 | 431.4074 | 466.963 | 5,023.417 | 5,001.4757 | |
| Director: chargeable hours, own staff | FIRM BY GRADE | 162.7 | 179.7 | 236.6 | 204 | 205.5 | 255.3 | 223.8 | 180 | 271.5299 | 241.5846 | 258.8176 | 266.3009 | 235.5109 | 251.1944 | 251.7334 | 263.1111 | 200.5333 | 271.6444 | 263.1111 | 230.4 | 271.6444 | 247.4667 | 258.8444 | 280.1778 | 2,685.833 | 3,025.372 | |
| Director: chargeable hours, subcontractors | FIRM BY GRADE | 0.1775 | 0.181 | 0.2185 | 0.1815 | 0.169 | 0.261 | 0.132 | 0.0905 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.411 | 0 | |
| Director: UTILISATION (target 60%) | FIRM BY GRADE | 39.88% | 45.38% | 52.72% | 51.52% | 60.73% | 58.77% | 47.82% | 49.34% | 59.48% | 55.17% | 60% | 60.08% | 62.1% | 64.23% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 53.47% | 60.49% | |
| Manager: available hours | FIRM BY GRADE | 816 | 924 | 1,047.2 | 924 | 789.6 | 1,013.6 | 1,092 | 851.2 | 1,060.6867 | 1,013.2982 | 993.9317 | 1,021.4539 | 957.2926 | 986.5535 | 1,057.5388 | 1,230.3471 | 936.9398 | 1,268.1281 | 1,227.267 | 1,074.7104 | 1,267.1142 | 1,154.3421 | 1,207.4149 | 1,306.9269 | 11,546.9705 | 13,674.5755 | |
| Manager: chargeable hours, own staff | FIRM BY GRADE | 518.1 | 602.5 | 766.5 | 638.3 | 653 | 799 | 679.9 | 537.2 | 769.978 | 682.7295 | 788.0459 | 831.8777 | 792.8917 | 813.2367 | 830.3648 | 922.7604 | 702.7048 | 951.0961 | 920.4503 | 806.0328 | 950.3357 | 865.7566 | 905.5612 | 980.1952 | 8,267.131 | 10,441.3862 | |
| Manager: chargeable hours, subcontractors | FIRM BY GRADE | 45.186 | 0.094 | 0.07 | 20.841 | 9.959 | 21.25 | 0.993 | 0.076 | 39.4155 | 40.4056 | 8.1486 | 8.3168 | 9.6275 | 25.6498 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 194.7555 | 35.2773 | |
| Manager: UTILISATION (target 75%) | FIRM BY GRADE | 63.49% | 65.21% | 73.2% | 69.08% | 82.7% | 78.83% | 62.26% | 63.11% | 72.59% | 67.38% | 79.29% | 81.44% | 82.83% | 82.43% | 78.52% | 75% | 75% | 75% | 75% | 75% | 75% | 75% | 75% | 75% | 71.6% | 76.36% | |
| Senior consultant: available hours | FIRM BY GRADE | 1,360 | 1,320 | 1,496 | 1,188 | 1,015.2 | 1,303.2 | 1,404 | 1,094.4 | 1,358.01 | 1,439.087 | 1,405.6517 | 1,443.0451 | 1,361.4774 | 1,402.6043 | 1,502.8922 | 1,569.0294 | 1,195.9042 | 1,620.0292 | 1,569.1592 | 1,374.0731 | 1,620.0484 | 1,475.8554 | 1,543.7108 | 1,670.9398 | 15,826.5938 | 17,905.7235 | |
| Senior consultant: chargeable hours, own staff | FIRM BY GRADE | 907 | 976.3 | 1,255.4 | 997.4 | 903.3 | 1,122.4 | 981.1 | 796 | 1,163.6377 | 1,144.5527 | 1,186.5701 | 1,252.6193 | 1,148.5155 | 1,221.6299 | 1,265.126 | 1,286.6041 | 980.6415 | 1,328.4239 | 1,286.7106 | 1,126.74 | 1,328.4397 | 1,210.2014 | 1,265.8429 | 1,370.1706 | 12,686.2798 | 14,819.046 | |
| Senior consultant: chargeable hours, subcontractors | FIRM BY GRADE | 0.256 | 10.224 | 5.207 | 90.35 | 197.698 | 247.121 | 163.852 | 108.478 | 221.0836 | 84.1714 | 25.8189 | 73.7667 | 25.3482 | 12.8893 | 8.2419 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,228.0267 | 46.4794 | |
| Senior consultant: UTILISATION (target 82%) | FIRM BY GRADE | 66.69% | 73.96% | 83.92% | 83.96% | 88.98% | 86.13% | 69.88% | 72.73% | 85.69% | 79.53% | 84.41% | 86.8% | 84.36% | 87.1% | 84.18% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 80.16% | 82.76% | |
| Consultant: available hours | FIRM BY GRADE | 1,088 | 1,056 | 1,346.4 | 1,188 | 1,128 | 1,448 | 1,560 | 1,216 | 1,814.5 | 1,726.15 | 1,686.0452 | 1,729.4105 | 1,480.2132 | 1,526.7378 | 1,637.7977 | 1,711.8111 | 1,304.6746 | 1,767.3251 | 1,711.8072 | 1,498.988 | 2,072.9253 | 1,884.9441 | 1,968.0137 | 2,126.3705 | 16,986.5057 | 20,691.6081 | |
| Consultant: chargeable hours, own staff | FIRM BY GRADE | 777.6 | 806.5 | 1,141.2 | 988.2 | 906.9 | 1,141.4 | 1,129.5 | 902.9 | 1,370.3012 | 1,240.53 | 1,382.557 | 1,452.7076 | 1,243.3806 | 1,282.4605 | 1,342.9941 | 1,403.6851 | 1,069.8332 | 1,449.2065 | 1,403.6819 | 1,229.1701 | 1,699.7987 | 1,545.6542 | 1,613.7712 | 1,743.6238 | 13,240.2958 | 17,027.2599 | |
| Consultant: chargeable hours, subcontractors | FIRM BY GRADE | 0.24 | 79.252 | 20.81 | 21.604 | 126.264 | 157.406 | 0.14 | 0.144 | 43.9138 | 0 | 0 | 108.5823 | 137.5504 | 190.4445 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 558.356 | 327.9948 | |
| Consultant: UTILISATION (target 82%) | FIRM BY GRADE | 71.47% | 76.37% | 84.76% | 83.18% | 80.4% | 78.83% | 72.4% | 74.25% | 75.52% | 71.87% | 82% | 84% | 84% | 84% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 77.95% | 82.29% | |
| Available hours | FIRM | 4,148 | 4,158 | 4,862 | 4,158 | 3,666 | 4,706 | 5,070 | 3,952 | 5,224.4867 | 5,131.6629 | 5,026.5913 | 5,160.7462 | 4,626.2362 | 4,769.007 | 5,113.3844 | 5,467.7062 | 4,166.5408 | 5,643.0231 | 5,464.752 | 4,785.3715 | 5,947.6286 | 5,414.786 | 5,660.1468 | 6,122.8001 | 55,263.4871 | 63,181.3827 | |
| Hours of new work not yet identified | FIRM | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 741.3525 | 743.5417 | 609.2178 | 657.5499 | 805.5996 | 1,585.3458 | 1,385.0585 | 2,245.8685 | 2,572.1623 | 2,604.1318 | 3,320.908 | 3,283.9847 | 3,574.4144 | 3,865.8584 | 1,484.8942 | 26,510.0997 | |
| Chargeable hours demanded | FIRM | 2,518.7 | 2,774.8 | 3,591.3 | 3,102.8 | 3,143.9 | 3,918.4 | 3,342.7 | 2,659.5 | 4,076.099 | 3,610.1366 | 3,853.7981 | 4,209.7502 | 3,782.5767 | 3,998.9475 | 3,896.7002 | 4,083.3607 | 3,111.6328 | 4,214.291 | 4,081.1538 | 3,573.7829 | 4,464.1385 | 4,063.9588 | 4,247.8597 | 4,594.8074 | 40,801.8839 | 48,113.21 | |
| Chargeable hours, own staff | FIRM | 2,472.7 | 2,684.9 | 3,564.8 | 2,969.7 | 2,809.6 | 3,492.2 | 3,177.4 | 2,550.5 | 3,771.6861 | 3,485.5595 | 3,819.8306 | 4,019.0844 | 3,610.0505 | 3,769.9639 | 3,888.4583 | 4,083.3607 | 3,111.6328 | 4,214.291 | 4,081.1538 | 3,573.7829 | 4,464.1385 | 4,063.9588 | 4,247.8597 | 4,594.8074 | 38,817.9606 | 47,703.4584 | |
| Chargeable hours, subcontractors | FIRM | 46 | 89.9 | 26.5 | 133.1 | 334.3 | 426.2 | 165.3 | 109 | 304.4129 | 124.577 | 33.9675 | 190.6658 | 172.5261 | 228.9836 | 8.2419 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,983.9232 | 409.7516 | |
| UTILISATION (own chargeable / available) | FIRM | 59.61% | 64.57% | 73.32% | 71.42% | 76.64% | 74.21% | 62.67% | 64.54% | 72.19% | 67.92% | 75.99% | 77.88% | 78.03% | 79.05% | 76.04% | 74.68% | 74.68% | 74.68% | 74.68% | 74.68% | 75.06% | 75.05% | 75.05% | 75.04% | 70.24% | 75.5% | |
| Target utilisation, weighted by available hours | FIRM | sum of available x target / available | 73.64% | 73.68% | 73.94% | 73.68% | 73.94% | 73.94% | 73.94% | 73.94% | 74.36% | 74.52% | 74.47% | 74.46% | 74.68% | 74.68% | 74.68% | 74.68% | 74.68% | 74.68% | 74.68% | 74.68% | 75.06% | 75.05% | 75.05% | 75.04% | 74.07% | 74.82% |
| Cost of hours below target (standard cost rate; negative = above target) | FIRM | (available x target - own) x standard cost rate x pay factor | 83,377.2518 | 59,738.2368 | 22,172.994 | 27,671.8004 | -4,908.7631 | 6,809.187 | 71,459.3055 | 47,094.5631 | 13,602.3676 | 38,135.8041 | -7,508.5727 | -17,515.3406 | -19,480.5069 | -26,866.2448 | -7,106.7221 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 340,128.8339 | -53,453.4737 |
| Subcontractor share of chargeable hours | FIRM | 1.83% | 3.24% | 0.74% | 4.29% | 10.63% | 10.88% | 4.95% | 4.1% | 7.47% | 3.45% | 0.88% | 4.53% | 4.56% | 5.73% | 0.21% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 4.86% | 0.85% | |
| Leverage: fee earners per partner (partners incl. the founder) | FIRM | (fee earners - partners) / (partners + founder) | 6.75 | 7 | 7.25 | 7 | 7.25 | 7.25 | 7.25 | 7.25 | 7.6729 | 7.8405 | 7.7558 | 7.7492 | 8.1606 | 8.1572 | 8.1529 | 8.361 | 8.3594 | 8.3577 | 8.356 | 8.356 | 8.8561 | 8.8498 | 8.8437 | 8.8376 | 7.7492 | 8.8376 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Fee revenue | OPERATIONS AND SUPPLY CHAIN | Engagements | 179,600.47 | 174,140.98 | 231,936.67 | 200,736.68 | 236,921.74 | 305,796.59 | 218,257.96 | 203,837.75 | 273,970.812 | 249,168.9881 | 281,354.4689 | 286,559.8436 | 268,062.4401 | 276,348.3269 | 297,370.577 | 307,020.5727 | 234,001.7141 | 316,983.3034 | 304,958.7721 | 265,256.8411 | 329,589.265 | 301,274.0163 | 313,847.0311 | 339,501.7231 | 2,842,282.9527 | 3,554,214.5828 |
| Travel rebilled | OPERATIONS AND SUPPLY CHAIN | Engagements | 9,771.5 | 11,797.17 | 11,438.06 | 11,514.74 | 15,346.75 | 20,102.92 | 14,142.81 | 9,371.75 | 17,761.6057 | 11,423.0338 | 15,553.1648 | 17,702.9386 | 21,051.6472 | 21,705.441 | 23,134.9789 | 22,889.2404 | 17,445.4213 | 23,631.8557 | 22,081.7213 | 17,240.9729 | 21,746.9221 | 18,448.4263 | 19,426.5937 | 21,009.8389 | 165,926.4429 | 249,813.0595 |
| REVENUE | OPERATIONS AND SUPPLY CHAIN | 189,371.97 | 185,938.15 | 243,374.73 | 212,251.42 | 252,268.49 | 325,899.51 | 232,400.77 | 213,209.5 | 291,732.4177 | 260,592.0219 | 296,907.6337 | 304,262.7823 | 289,114.0873 | 298,053.7678 | 320,505.5559 | 329,909.8131 | 251,447.1353 | 340,615.1591 | 327,040.4934 | 282,497.8139 | 351,336.1871 | 319,722.4426 | 333,273.6248 | 360,511.562 | 3,008,209.3956 | 3,804,027.6424 | |
| Fee-earner salaries and employer social security | OPERATIONS AND SUPPLY CHAIN | People | -123,838.3 | -124,100.02 | -124,025.15 | -115,906.67 | -115,553.11 | -115,215.14 | -123,912.53 | -124,020.85 | -129,379.6147 | -128,248.4079 | -127,129.7244 | -127,087.0481 | -140,541.2213 | -140,492.6377 | -140,431.4532 | -140,370.1851 | -140,371.5672 | -140,372.5773 | -140,373.0702 | -140,373.0466 | -146,997.8988 | -146,915.0842 | -146,833.3088 | -146,752.5555 | -1,478,416.565 | -1,710,824.6059 |
| Fee-earner bonus accrual | OPERATIONS AND SUPPLY CHAIN | People | -9,459.0272 | -9,459.0272 | -9,459.0272 | -9,028.4287 | -9,028.4287 | -9,028.4287 | -9,459.0272 | -9,459.0272 | -13,807.5786 | -13,718.0199 | -13,629.3994 | -13,627.3989 | -15,003.3715 | -14,998.009 | -14,991.719 | -14,985.4514 | -14,985.598 | -14,985.7015 | -14,985.7518 | -14,985.7493 | -15,383.2399 | -15,378.2709 | -15,373.3644 | -15,368.5192 | -129,162.819 | -181,424.7459 |
| Subcontractors | OPERATIONS AND SUPPLY CHAIN | Capacity | -41.7709 | -15.0813 | -47.7371 | -3,310.8082 | -28,016.4586 | -32,662.9399 | -31.1248 | -29.5704 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -64,155.4911 | 0 |
| Engagement travel and expenses | OPERATIONS AND SUPPLY CHAIN | Engagements | -12,007.16 | -14,428.84 | -17,385.12 | -15,038.94 | -18,845.22 | -25,289.24 | -19,354.46 | -15,096.91 | -23,068.6147 | -18,598.4745 | -20,660.5508 | -19,799.5028 | -21,051.6472 | -21,705.441 | -23,134.9789 | -22,889.2404 | -17,445.4213 | -23,631.8557 | -22,081.7213 | -17,240.9729 | -21,746.9221 | -18,448.4263 | -19,426.5937 | -21,009.8389 | -219,573.0329 | -249,813.0595 |
| CONTRIBUTION | OPERATIONS AND SUPPLY CHAIN | 44,025.7119 | 37,935.1815 | 92,457.6957 | 68,966.5731 | 80,825.2727 | 143,703.7614 | 79,643.628 | 64,603.1424 | 125,476.6098 | 100,027.1195 | 135,487.9591 | 143,748.8324 | 112,517.8473 | 120,857.6801 | 141,947.4048 | 151,664.9363 | 78,644.5489 | 161,625.0246 | 149,599.9502 | 109,898.0451 | 167,208.1262 | 138,980.6613 | 151,640.3579 | 177,380.6485 | 1,116,901.4875 | 1,661,965.2311 | |
| Contribution % of revenue | OPERATIONS AND SUPPLY CHAIN | 23.25% | 20.4% | 37.99% | 32.49% | 32.04% | 44.09% | 34.27% | 30.3% | 43.01% | 38.38% | 45.63% | 47.24% | 38.92% | 40.55% | 44.29% | 45.97% | 31.28% | 47.45% | 45.74% | 38.9% | 47.59% | 43.47% | 45.5% | 49.2% | 37.13% | 43.69% | |
| Central costs allocated (revenue share) | OPERATIONS AND SUPPLY CHAIN | PL operating costs x revenue share | -55,062.8703 | -59,080.2868 | -55,536.0839 | -53,994.275 | -63,880.0598 | -63,280.392 | -102,370.6703 | -57,849.2121 | -55,864.2943 | -61,017.632 | -58,285.2978 | -54,971.0569 | -71,100.9015 | -56,204.2342 | -61,602.19 | -69,569.7267 | -61,022.6429 | -60,852.768 | -61,115.767 | -60,393.0142 | -62,747.4758 | -61,163.712 | -60,737.1139 | -60,817.459 | -741,192.1312 | -747,327.005 |
| PRACTICE PROFIT AFTER ALLOCATION | OPERATIONS AND SUPPLY CHAIN | -11,037.1584 | -21,145.1053 | 36,921.6118 | 14,972.298 | 16,945.2129 | 80,423.3694 | -22,727.0423 | 6,753.9303 | 69,612.3155 | 39,009.4875 | 77,202.6614 | 88,777.7755 | 41,416.9458 | 64,653.4459 | 80,345.2148 | 82,095.2096 | 17,621.906 | 100,772.2566 | 88,484.1832 | 49,505.0309 | 104,460.6504 | 77,816.9493 | 90,903.244 | 116,563.1895 | 375,709.3563 | 914,638.2261 | |
| Chargeable hours (own + subcontractors) | OPERATIONS AND SUPPLY CHAIN | Capacity | 986.3 | 1,019.3 | 1,420 | 1,196.8 | 1,381.8 | 1,724.4 | 1,303.1 | 1,129.9 | 1,527.9444 | 1,322.7629 | 1,529.3007 | 1,570.3477 | 1,406.3558 | 1,449.9452 | 1,554.8303 | 1,624.5066 | 1,238.147 | 1,677.2164 | 1,624.5338 | 1,422.5646 | 1,802.517 | 1,640.6568 | 1,714.6155 | 1,854.3547 | 16,111.9557 | 19,010.2438 |
| Utilisation of own staff | OPERATIONS AND SUPPLY CHAIN | Capacity | 53.7% | 57.19% | 70.3% | 70.87% | 79.58% | 79.04% | 61.87% | 68.82% | 69.58% | 63.15% | 74.53% | 74.53% | 74.55% | 74.55% | 74.55% | 74.55% | 74.55% | 74.55% | 74.55% | 74.55% | 75.03% | 75.02% | 75.01% | 75.01% | 68.4% | 74.72% |
| Realisation (fee revenue / standard value) | OPERATIONS AND SUPPLY CHAIN | Engagements | 91.59% | 85.95% | 81.56% | 83.91% | 86.18% | 89.32% | 83.93% | 90.06% | 90.16% | 93.88% | 92.26% | 91.49% | 90.21% | 90.21% | 90.53% | 89.46% | 89.46% | 89.46% | 88.86% | 88.26% | 88.27% | 88.62% | 88.32% | 88.32% | 88.45% | 89.13% |
| Fee revenue per fee earner, annualised | OPERATIONS AND SUPPLY CHAIN | fees x 12 / fee earners | 165,785.0492 | 160,745.52 | 214,095.3877 | 200,736.68 | 236,921.74 | 305,796.59 | 201,468.8862 | 188,157.9231 | 237,018.9062 | 217,763.1445 | 248,398.8565 | 253,140.0526 | 225,933.9967 | 232,979.2093 | 250,796.2158 | 259,032.8856 | 197,425.3708 | 267,434.61 | 257,288.8856 | 223,793.0265 | 259,803.3041 | 237,678.5822 | 247,798.6709 | 268,269.5508 | 219,169.0613 | 244,019.5257 |
| Leverage: fee earners per partner | OPERATIONS AND SUPPLY CHAIN | 6 | 6 | 6 | 5.5 | 5.5 | 5.5 | 6 | 6 | 6.4354 | 6.3653 | 6.296 | 6.2921 | 6.6188 | 6.6169 | 6.6142 | 6.6115 | 6.6116 | 6.6116 | 6.6117 | 6.6117 | 7.1117 | 7.1054 | 7.0992 | 7.0931 | 6.2921 | 7.0931 | |
| Fee revenue | FINANCE AND PERFORMANCE | Engagements | 127,787.79 | 185,485.46 | 195,985.56 | 207,813.63 | 182,238.72 | 235,602.52 | 156,486.04 | 121,634.4 | 220,249.6263 | 180,549.6397 | 194,555.9559 | 244,130.5931 | 238,999.1849 | 271,123.0818 | 218,936.4333 | 226,896.1592 | 171,906.3037 | 230,364.6857 | 223,459.5488 | 194,398.2496 | 246,046.0187 | 223,954.7452 | 234,053.3495 | 253,131.6409 | 2,252,519.9351 | 2,733,269.4012 |
| Travel rebilled | FINANCE AND PERFORMANCE | Engagements | 4,802.24 | 11,427.19 | 10,364.88 | 9,468.35 | 7,778.97 | 13,098.33 | 10,289.04 | 9,464.85 | 14,501.0714 | 13,969.6186 | 10,413.1419 | 14,263.1206 | 12,569.8517 | 12,962.6596 | 10,108.808 | 12,533.9048 | 9,918.6177 | 10,558.0207 | 11,769.2779 | 11,730.1207 | 15,249.553 | 13,876.0953 | 14,497.3795 | 15,674.3708 | 129,840.8025 | 151,448.6597 |
| REVENUE | FINANCE AND PERFORMANCE | 132,590.03 | 196,912.65 | 206,350.44 | 217,281.98 | 190,017.69 | 248,700.85 | 166,775.08 | 131,099.25 | 234,750.6978 | 194,519.2583 | 204,969.0978 | 258,393.7137 | 251,569.0366 | 284,085.7414 | 229,045.2413 | 239,430.0641 | 181,824.9213 | 240,922.7063 | 235,228.8267 | 206,128.3702 | 261,295.5717 | 237,830.8405 | 248,550.729 | 268,806.0116 | 2,382,360.7376 | 2,884,718.0608 | |
| Fee-earner salaries and employer social security | FINANCE AND PERFORMANCE | People | -81,115 | -91,821.6 | -98,735.33 | -98,962.23 | -98,462.73 | -98,426.76 | -98,695.97 | -99,044.09 | -97,781.3331 | -97,000.1062 | -96,227.4029 | -96,252.9746 | -109,535.1314 | -109,434.598 | -109,326.5055 | -109,220.0724 | -109,224.0184 | -109,226.65 | -109,227.898 | -109,227.8001 | -115,852.6174 | -115,769.7928 | -115,688.0191 | -115,607.2664 | -1,152,525.5268 | -1,337,340.3695 |
| Fee-earner bonus accrual | FINANCE AND PERFORMANCE | People | -6,927.9037 | -7,711.9037 | -7,978.1662 | -7,978.1662 | -7,978.1662 | -7,978.1662 | -7,978.1662 | -7,978.1662 | -11,333.4652 | -11,270.2052 | -11,207.5931 | -11,209.537 | -12,358.1123 | -12,350.7094 | -12,342.7304 | -12,334.8736 | -12,335.1649 | -12,335.3592 | -12,335.4513 | -12,335.4441 | -12,732.9325 | -12,727.9628 | -12,723.0564 | -12,718.2112 | -107,529.6053 | -149,630.008 |
| Subcontractors | FINANCE AND PERFORMANCE | Capacity | -6,839.7039 | -8,605.0611 | -425.0607 | -12,778.8484 | -8,833.9199 | -15,979.6281 | -47.5662 | -29.3492 | -4,171.8087 | 0 | 0 | -15,799.4538 | -13,852.1602 | -23,237.2851 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -73,510.3999 | -37,089.4453 |
| Engagement travel and expenses | FINANCE AND PERFORMANCE | Engagements | -7,834.7 | -14,303.92 | -13,574.17 | -12,546.55 | -11,333.78 | -18,106.17 | -12,158.22 | -10,734.34 | -16,252.0714 | -13,969.6186 | -10,413.1419 | -15,856.9631 | -15,430.0234 | -17,230.7892 | -14,687.347 | -15,695.2835 | -12,328.1009 | -13,821.9305 | -13,247.6831 | -11,730.1207 | -15,249.553 | -13,876.0953 | -14,497.3795 | -15,674.3708 | -157,083.645 | -173,468.6769 |
| CONTRIBUTION | FINANCE AND PERFORMANCE | 29,872.7224 | 74,470.1652 | 85,637.7131 | 85,016.1853 | 63,409.0939 | 108,210.1256 | 47,895.1576 | 13,313.3046 | 105,212.0194 | 72,279.3284 | 87,120.96 | 119,274.7852 | 100,393.6094 | 121,832.3598 | 92,688.6584 | 102,179.8346 | 47,937.6371 | 105,538.7666 | 100,417.7944 | 72,835.0054 | 117,460.4688 | 95,456.9896 | 105,642.274 | 124,806.1632 | 891,711.5607 | 1,187,189.5613 | |
| Contribution % of revenue | FINANCE AND PERFORMANCE | 22.53% | 37.82% | 41.5% | 39.13% | 33.37% | 43.51% | 28.72% | 10.16% | 44.82% | 37.16% | 42.5% | 46.16% | 39.91% | 42.89% | 40.47% | 42.68% | 26.36% | 43.81% | 42.69% | 35.33% | 44.95% | 40.14% | 42.5% | 46.43% | 37.43% | 41.15% | |
| Central costs allocated (revenue share) | FINANCE AND PERFORMANCE | PL operating costs x revenue share | -38,552.6307 | -62,567.3421 | -47,087.4497 | -55,273.9906 | -48,116.7561 | -48,290.6135 | -73,463.0816 | -35,570.5929 | -44,952.7761 | -45,546.6919 | -40,237.0419 | -46,683.9074 | -61,867.5675 | -53,570.2724 | -44,023.2259 | -50,489.811 | -44,126.3219 | -43,042.164 | -43,958.4408 | -44,066.5838 | -46,666.5211 | -45,497.6413 | -45,296.8756 | -45,346.9467 | -586,342.8743 | -567,952.372 |
| PRACTICE PROFIT AFTER ALLOCATION | FINANCE AND PERFORMANCE | -8,679.9083 | 11,902.8232 | 38,550.2634 | 29,742.1948 | 15,292.3378 | 59,919.5121 | -25,567.924 | -22,257.2883 | 60,259.2433 | 26,732.6365 | 46,883.9181 | 72,590.8778 | 38,526.0419 | 68,262.0873 | 48,665.4326 | 51,690.0236 | 3,811.3152 | 62,496.6026 | 56,459.3536 | 28,768.4216 | 70,793.9478 | 49,959.3482 | 60,345.3984 | 79,459.2165 | 305,368.6863 | 619,237.1893 | |
| Chargeable hours (own + subcontractors) | FINANCE AND PERFORMANCE | Capacity | 695.7 | 1,008.8 | 1,103.4 | 1,180.5 | 1,004.8 | 1,305.1 | 867.2 | 657.8 | 1,206.1073 | 993.2217 | 1,047.3211 | 1,328.4593 | 1,254.4122 | 1,421.6298 | 1,132.4942 | 1,182.1967 | 901.0674 | 1,220.6328 | 1,182.3057 | 1,035.3152 | 1,345.9447 | 1,224.7216 | 1,279.5569 | 1,383.4396 | 12,398.4094 | 14,563.7166 |
| Utilisation of own staff | FINANCE AND PERFORMANCE | Capacity | 59.77% | 77.38% | 73.52% | 81.44% | 82.49% | 81.01% | 55.57% | 54.08% | 76.8% | 68.79% | 74.04% | 80.76% | 81.2% | 84.91% | 74.77% | 74.76% | 74.76% | 74.76% | 74.76% | 74.76% | 75.38% | 75.37% | 75.36% | 75.36% | 72.22% | 76.23% |
| Realisation (fee revenue / standard value) | FINANCE AND PERFORMANCE | Engagements | 90.95% | 91.74% | 88.68% | 87.55% | 90.22% | 89.85% | 90.8% | 93.08% | 92.16% | 92.42% | 91.12% | 92.8% | 91.69% | 91.83% | 90.94% | 90.28% | 89.74% | 88.77% | 88.9% | 88.32% | 88.32% | 88.32% | 88.32% | 88.32% | 90.86% | 89.49% |
| Fee revenue per fee earner, annualised | FINANCE AND PERFORMANCE | fees x 12 / fee earners | 191,681.685 | 247,313.9467 | 235,182.672 | 249,376.356 | 218,686.464 | 282,723.024 | 187,783.248 | 145,961.28 | 266,856.9305 | 220,868.7275 | 240,297.154 | 301,426.4681 | 267,508.42 | 303,789.9731 | 245,600.2956 | 254,820.6455 | 193,054.9236 | 258,697.7761 | 250,939.9937 | 218,305.0446 | 252,660.1769 | 230,221.3421 | 240,857.2055 | 260,762.6743 | 232,346.4963 | 248,101.5392 |
| Leverage: fee earners per partner | FINANCE AND PERFORMANCE | 7 | 8 | 9 | 9 | 9 | 9 | 9 | 9 | 8.9042 | 8.8094 | 8.7158 | 8.719 | 9.7211 | 9.7096 | 9.6972 | 9.685 | 9.6854 | 9.6857 | 9.6859 | 9.6859 | 10.6859 | 10.6734 | 10.661 | 10.6488 | 8.719 | 10.6488 | |
| Fee revenue | DIGITAL AND ERP | Engagements | 150,112.6 | 136,557.58 | 199,053.67 | 131,754.7 | 139,717.95 | 160,149.56 | 215,467.73 | 158,214.09 | 245,041.8349 | 238,339.7695 | 230,578.3451 | 236,744.4709 | 211,139.3979 | 211,328.314 | 226,699.3348 | 240,720.1247 | 183,334.0155 | 246,873.8772 | 238,946.5671 | 209,243.5026 | 246,703.6108 | 224,746.9904 | 235,080.1151 | 254,454.8131 | 2,241,732.3004 | 2,729,270.663 |
| Travel rebilled | DIGITAL AND ERP | Engagements | 7,418 | 5,932.03 | 10,299.97 | 7,368.34 | 7,383.55 | 9,758.62 | 12,255.46 | 8,378.78 | 11,953.415 | 11,515.3317 | 11,924.2616 | 12,237.328 | 10,786.2081 | 11,459.2486 | 12,292.7913 | 13,187.4438 | 10,044.1543 | 14,915.2859 | 14,437.9813 | 12,643.1829 | 14,906.6183 | 13,579.917 | 14,204.2774 | 15,374.9578 | 116,425.0863 | 157,832.0666 |
| REVENUE | DIGITAL AND ERP | 157,530.6 | 142,489.61 | 209,353.64 | 139,123.04 | 147,101.5 | 169,908.18 | 227,723.19 | 166,592.87 | 256,995.2499 | 249,855.1012 | 242,502.6067 | 248,981.7989 | 221,925.606 | 222,787.5626 | 238,992.1261 | 253,907.5684 | 193,378.1698 | 261,789.163 | 253,384.5483 | 221,886.6854 | 261,610.2291 | 238,326.9074 | 249,284.3926 | 269,829.7708 | 2,358,157.3868 | 2,887,102.7296 | |
| Fee-earner salaries and employer social security | DIGITAL AND ERP | People | -92,277.04 | -92,637.81 | -92,183.41 | -91,872.08 | -98,325.66 | -98,660.41 | -90,137.48 | -90,128.14 | -95,922.2203 | -103,466.7094 | -102,613.1735 | -102,455.1422 | -107,203.2343 | -107,216.3295 | -107,219.3892 | -116,922.5902 | -116,841.5322 | -116,761.3058 | -116,681.7868 | -116,683.7945 | -116,685.1092 | -116,685.7442 | -116,685.7112 | -116,685.6953 | -1,150,679.2754 | -1,372,272.2225 |
| Fee-earner bonus accrual | DIGITAL AND ERP | People | -7,711.9037 | -7,711.9037 | -7,711.9037 | -7,711.9037 | -7,978.1662 | -7,978.1662 | -7,547.5678 | -7,547.5678 | -11,106.3888 | -11,661.1079 | -11,593.6096 | -11,583.0389 | -12,097.7548 | -12,098.7125 | -12,098.9258 | -13,093.8355 | -13,085.5305 | -13,077.3058 | -13,069.1524 | -13,069.3582 | -13,069.493 | -13,069.5581 | -13,069.5547 | -13,069.553 | -107,843.2281 | -153,968.7342 |
| Subcontractors | DIGITAL AND ERP | Capacity | -42.7852 | -43.5377 | -2,126.7023 | -27.6534 | -44.7915 | -60.902 | -19,787.349 | -13,122.3104 | -32,442.3575 | -16,161.4123 | -4,320.5608 | -4,615.3895 | -4,227.6392 | -953.7183 | -1,018.6973 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -92,795.7516 | -6,200.0548 |
| Engagement travel and expenses | DIGITAL AND ERP | Engagements | -8,357.12 | -7,085.61 | -11,397.16 | -7,368.34 | -7,383.55 | -9,758.62 | -13,326.71 | -9,534.2 | -13,421.415 | -12,939.8478 | -13,333.2939 | -13,685.07 | -12,062.079 | -12,287.6277 | -13,181.4161 | -14,116.2324 | -10,752.0419 | -14,915.2859 | -14,437.9813 | -12,643.1829 | -14,906.6183 | -13,579.917 | -14,204.2774 | -15,374.9578 | -127,590.9367 | -162,461.6175 |
| CONTRIBUTION | DIGITAL AND ERP | 49,141.751 | 35,010.7486 | 95,934.464 | 32,143.0629 | 33,369.3323 | 53,450.0818 | 96,924.0832 | 46,260.6518 | 104,102.8685 | 105,626.0237 | 110,641.969 | 116,643.1583 | 86,334.8987 | 90,231.1746 | 105,473.6977 | 109,774.9104 | 52,699.0652 | 117,035.2656 | 109,195.6279 | 79,490.3499 | 116,949.0086 | 94,991.6881 | 105,324.8492 | 124,699.5648 | 879,248.195 | 1,192,200.1005 | |
| Contribution % of revenue | DIGITAL AND ERP | 31.2% | 24.57% | 45.82% | 23.1% | 22.68% | 31.46% | 42.56% | 27.77% | 40.51% | 42.27% | 45.63% | 46.85% | 38.9% | 40.5% | 44.13% | 43.23% | 27.25% | 44.71% | 43.09% | 35.82% | 44.7% | 39.86% | 42.25% | 46.21% | 37.29% | 41.29% | |
| Central costs allocated (revenue share) | DIGITAL AND ERP | PL operating costs x revenue share | -45,804.4926 | -45,274.8778 | -47,772.7549 | -35,391.2718 | -37,249.4108 | -32,991.3237 | -100,310.2339 | -45,200.9234 | -49,212.42 | -58,503.5816 | -47,605.1641 | -44,983.4598 | -54,577.4535 | -42,011.2265 | -45,935.0488 | -53,542.7545 | -46,930.131 | -46,770.0711 | -47,351.2954 | -47,435.4316 | -46,722.7178 | -45,592.5402 | -45,430.5814 | -45,519.6525 | -590,299.9145 | -567,818.9043 |
| PRACTICE PROFIT AFTER ALLOCATION | DIGITAL AND ERP | 3,337.2584 | -10,264.1292 | 48,161.7091 | -3,248.2089 | -3,880.0785 | 20,458.7581 | -3,386.1507 | 1,059.7284 | 54,890.4485 | 47,122.4421 | 63,036.8048 | 71,659.6985 | 31,757.4452 | 48,219.9481 | 59,538.6489 | 56,232.1558 | 5,768.9343 | 70,265.1945 | 61,844.3325 | 32,054.9182 | 70,226.2908 | 49,399.1479 | 59,894.2678 | 79,179.9123 | 288,948.2806 | 624,381.1962 | |
| Chargeable hours (own + subcontractors) | DIGITAL AND ERP | Capacity | 836.7 | 746.7 | 1,067.9 | 725.5 | 757.3 | 888.9 | 1,172.4 | 871.8 | 1,342.0473 | 1,294.1519 | 1,277.1763 | 1,310.9433 | 1,121.8087 | 1,127.3725 | 1,209.3758 | 1,276.6574 | 972.4183 | 1,316.4418 | 1,274.3143 | 1,115.9032 | 1,315.6768 | 1,198.5805 | 1,253.6873 | 1,357.013 | 12,291.5188 | 14,539.2496 |
| Utilisation of own staff | DIGITAL AND ERP | Capacity | 68.33% | 62.83% | 77.64% | 61.05% | 67.11% | 61.36% | 71.77% | 69.74% | 71.38% | 73.42% | 79.68% | 79.67% | 79.66% | 79.38% | 79.38% | 74.78% | 74.78% | 74.78% | 74.78% | 74.78% | 74.78% | 74.78% | 74.78% | 74.78% | 70.84% | 75.83% |
| Realisation (fee revenue / standard value) | DIGITAL AND ERP | Engagements | 87.63% | 89.31% | 91.66% | 89.61% | 90.9% | 88.87% | 90.41% | 89.28% | 90.19% | 90.97% | 90.61% | 90.61% | 89.94% | 89.69% | 89.69% | 89.29% | 89.29% | 88.82% | 88.82% | 88.82% | 88.82% | 88.82% | 88.82% | 88.82% | 90.13% | 89.12% |
| Fee revenue per fee earner, annualised | DIGITAL AND ERP | fees x 12 / fee earners | 200,150.1333 | 182,076.7733 | 265,404.8933 | 175,672.9333 | 167,661.54 | 192,179.472 | 287,290.3067 | 210,952.12 | 296,521.212 | 264,289.2072 | 258,219.4998 | 265,664.1327 | 237,151.1829 | 237,327.2613 | 254,580.2733 | 250,404.6577 | 190,827.4168 | 257,121.1278 | 249,015.3383 | 218,057.3079 | 257,092.7478 | 234,210.3628 | 244,978.6436 | 265,169.185 | 230,506.852 | 241,327.9588 |
| Leverage: fee earners per partner | DIGITAL AND ERP | 8 | 8 | 8 | 8 | 9 | 9 | 8 | 8 | 8.9167 | 9.8218 | 9.7155 | 9.6937 | 9.6838 | 9.6854 | 9.6858 | 10.5359 | 10.5288 | 10.5218 | 10.5148 | 10.515 | 10.5151 | 10.5151 | 10.5151 | 10.5151 | 9.6937 | 10.5151 | |
| Revenue | FIRM | sum of practices | 479,492.6 | 525,340.41 | 659,078.81 | 568,656.44 | 589,387.68 | 744,508.54 | 626,899.04 | 510,901.62 | 783,478.3654 | 704,966.3814 | 744,379.3383 | 811,638.2949 | 762,608.73 | 804,927.0719 | 788,542.9233 | 823,247.4456 | 626,650.2264 | 843,327.0284 | 815,653.8685 | 710,512.8696 | 874,241.9879 | 795,880.1905 | 831,108.7463 | 899,147.3445 | 7,748,727.52 | 9,575,848.4328 |
| Contribution | FIRM | sum of practices | 123,040.1853 | 147,416.0953 | 274,029.8728 | 186,125.8213 | 177,603.6988 | 305,363.9688 | 224,462.8688 | 124,177.0988 | 334,791.4977 | 277,932.4716 | 333,250.8881 | 379,666.7758 | 299,246.3554 | 332,921.2144 | 340,109.7609 | 363,619.6812 | 179,281.2513 | 384,199.0567 | 359,213.3725 | 262,223.4004 | 401,617.6036 | 329,429.339 | 362,607.4811 | 426,886.3765 | 2,887,861.2432 | 4,041,354.8929 |
| Central costs allocated | FIRM | sum of practices | -139,419.9936 | -166,922.5067 | -150,396.2886 | -144,659.5374 | -149,246.2267 | -144,562.3292 | -276,143.9858 | -138,620.7283 | -150,029.4904 | -165,067.9055 | -146,127.5038 | -146,638.4241 | -187,545.9226 | -151,785.7331 | -151,560.4647 | -173,602.2923 | -152,079.0957 | -150,665.003 | -152,425.5031 | -151,895.0296 | -156,136.7147 | -152,253.8935 | -151,464.5708 | -151,684.0581 | -1,917,834.92 | -1,883,098.2813 |
| PRACTICE PROFIT AFTER ALLOCATION | FIRM | sum of practices | -16,379.8083 | -19,506.4113 | 123,633.5843 | 41,466.2839 | 28,357.4721 | 160,801.6396 | -51,681.117 | -14,443.6295 | 184,762.0073 | 112,864.5661 | 187,123.3843 | 233,028.3518 | 111,700.4328 | 181,135.4814 | 188,549.2962 | 190,017.3889 | 27,202.1555 | 233,534.0537 | 206,787.8694 | 110,328.3708 | 245,480.8889 | 177,175.4454 | 211,142.9102 | 275,202.3183 | 970,026.3232 | 2,158,256.6116 |
| Check: practice revenue less P&L revenue (must be zero) | FIRM | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Check: contributions less P&L gross profit (must be zero) | FIRM | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Check: practice profits less EBITDA (must be zero) | FIRM | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Hours recorded on engagements | FROM TIME RECORDED TO FEE REVENUE | Engagements | 2,518.7 | 2,774.8 | 3,591.3 | 3,102.8 | 3,143.9 | 3,918.4 | 3,342.7 | 2,659.5 | 4,076.099 | 3,610.1366 | 3,853.7981 | 4,209.7502 | 3,782.5767 | 3,998.9475 | 3,896.7002 | 4,083.3607 | 3,111.6328 | 4,214.291 | 4,081.1538 | 3,573.7829 | 4,464.1385 | 4,063.9588 | 4,247.8597 | 4,594.8074 | 40,801.8839 | 48,113.21 |
| STANDARD VALUE AT THE RATE CARD | FROM TIME RECORDED TO FEE REVENUE | Engagements | 507,895.91 | 557,678.1 | 722,535.15 | 623,634.83 | 630,608.86 | 784,798.48 | 670,714.48 | 534,225.73 | 814,517.7682 | 722,780.8295 | 772,939.0412 | 837,545.7426 | 792,579.5335 | 837,207.2243 | 821,990.4227 | 864,125.7929 | 658,463.4524 | 891,768.247 | 863,564.3938 | 756,206.355 | 929,732.4199 | 846,548.3249 | 885,021.2583 | 957,482.8627 | 8,179,874.9214 | 10,104,690.2874 |
| Less: client rate discounts | FROM TIME RECORDED TO FEE REVENUE | standard - agreed | -36,664.0619 | -38,914.3021 | -48,876.6049 | -42,824.3518 | -42,279.717 | -52,285.7123 | -41,497.3095 | -31,799.7585 | -49,643.1905 | -43,502.6455 | -51,227.8433 | -53,893.482 | -56,378.548 | -59,615.0374 | -59,305.4299 | -63,948.2386 | -49,093.9095 | -68,425.617 | -66,517.4662 | -59,972.973 | -73,761.3389 | -67,161.5502 | -70,801.7007 | -76,598.629 | -533,408.9794 | -771,580.4386 |
| VALUE AT AGREED RATES | FROM TIME RECORDED TO FEE REVENUE | Engagements | 471,231.8481 | 518,763.7979 | 673,658.5451 | 580,810.4782 | 588,329.143 | 732,512.7677 | 629,217.1705 | 502,425.9715 | 764,874.5777 | 679,278.184 | 721,711.1979 | 783,652.2606 | 736,200.9855 | 777,592.1869 | 762,684.9928 | 800,177.5543 | 609,369.5429 | 823,342.63 | 797,046.9276 | 696,233.382 | 855,971.081 | 779,386.7747 | 814,219.5576 | 880,884.2337 | 7,646,465.942 | 9,333,109.8488 |
| Less: time and materials written down at billing | FROM TIME RECORDED TO FEE REVENUE | agreed - revenue | -8,979.734 | -12,426.9034 | -8,049.9776 | -10,021.8374 | -9,087.7515 | -13,302.0041 | -23,979.1658 | -5,664.9627 | -10,540.1098 | -10,153.823 | -15,222.4279 | -16,217.353 | -15,058.0437 | -15,758.6104 | -15,850.4496 | -21,539.4737 | -17,077.9282 | -24,989.7704 | -25,680.8156 | -23,831.0143 | -29,501.1932 | -28,847.0462 | -31,239.0619 | -33,796.0566 | -143,646.0501 | -283,169.4638 |
| Less: fixed-fee overruns (written up where under budget) | FROM TIME RECORDED TO FEE REVENUE | agreed - revenue | -4,751.2533 | -1,558.7489 | -20,774.0565 | -12,724.2746 | -2,892.8145 | -4,788.7804 | -3,996.1436 | -4,028.3794 | -3,959.1902 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -59,473.6413 | 0 |
| Less: value above fee caps | FROM TIME RECORDED TO FEE REVENUE | agreed - revenue | -0.0008 | -8,594.1256 | -17,858.611 | -17,759.3562 | -17,470.167 | -12,873.3132 | -11,030.1311 | -9,046.3894 | -11,113.0044 | -1,065.9637 | 0 | 0 | -2,941.9189 | -3,033.8538 | -3,828.1981 | -4,001.224 | -3,049.5815 | -4,130.9934 | -4,001.224 | -3,503.7745 | -4,130.9934 | -563.9766 | 0 | 0 | -106,811.0624 | -33,185.738 |
| FEE REVENUE | FROM TIME RECORDED TO FEE REVENUE | Engagements | 457,500.86 | 496,184.02 | 626,975.9 | 540,305.01 | 558,878.41 | 701,548.67 | 590,211.73 | 483,686.24 | 739,262.2733 | 668,058.3973 | 706,488.77 | 767,434.9076 | 718,201.023 | 758,799.7227 | 743,006.3451 | 774,636.8566 | 589,242.0332 | 794,221.8662 | 767,364.888 | 668,898.5932 | 822,338.8944 | 749,975.7519 | 782,980.4957 | 847,088.1771 | 7,336,535.1882 | 9,016,754.647 |
| Check: standard value less discounts and write-downs less fee revenue (must be zero) | FROM TIME RECORDED TO FEE REVENUE | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
| Rate realisation (agreed / standard) | FROM TIME RECORDED TO FEE REVENUE | 92.78% | 93.02% | 93.24% | 93.13% | 93.3% | 93.34% | 93.81% | 94.05% | 93.91% | 93.98% | 93.37% | 93.57% | 92.89% | 92.88% | 92.79% | 92.6% | 92.54% | 92.33% | 92.3% | 92.07% | 92.07% | 92.07% | 92% | 92% | 93.48% | 92.36% | |
| Billing realisation (fee revenue / agreed) | FROM TIME RECORDED TO FEE REVENUE | 97.09% | 95.65% | 93.07% | 93.03% | 94.99% | 95.77% | 93.8% | 96.27% | 96.65% | 98.35% | 97.89% | 97.93% | 97.56% | 97.58% | 97.42% | 96.81% | 96.7% | 96.46% | 96.28% | 96.07% | 96.07% | 96.23% | 96.16% | 96.16% | 95.95% | 96.61% | |
| REALISATION TO FEE REVENUE (fee revenue / standard) | FROM TIME RECORDED TO FEE REVENUE | 90.08% | 88.97% | 86.77% | 86.64% | 88.63% | 89.39% | 88% | 90.54% | 90.76% | 92.43% | 91.4% | 91.63% | 90.62% | 90.63% | 90.39% | 89.64% | 89.49% | 89.06% | 88.86% | 88.45% | 88.45% | 88.59% | 88.47% | 88.47% | 89.69% | 89.23% | |
| Fee revenue per hour recorded | FROM TIME RECORDED TO FEE REVENUE | 181.6417 | 178.8179 | 174.5819 | 174.1347 | 177.766 | 179.0396 | 176.5674 | 181.8711 | 181.3651 | 185.0507 | 183.3227 | 182.2994 | 189.8708 | 189.7499 | 190.6758 | 189.7057 | 189.3675 | 188.4592 | 188.0265 | 187.1682 | 184.21 | 184.5431 | 184.3235 | 184.3577 | 179.8087 | 187.407 | |
| Invoiced ex VAT (fees and expenses) | FROM REVENUE TO INVOICE TO CASH | Clients | 443,372.2 | 492,739.82 | 526,521.74 | 670,780.72 | 538,067.52 | 696,500.51 | 707,543.6 | 628,336.11 | 544,838.3186 | 700,069.1515 | 660,025.5818 | 770,192.5646 | 781,219.2619 | 806,507.8918 | 749,011.6706 | 773,896.0113 | 839,397.6146 | 613,036.8417 | 840,413.5721 | 792,011.4143 | 714,016.6441 | 849,744.4333 | 791,886.9771 | 831,108.7463 | 7,378,987.8366 | 9,382,251.079 |
| Unbilled work (contract assets) | FROM REVENUE TO INVOICE TO CASH | Engagements | 416,046.58 | 439,546.84 | 560,306.13 | 470,979.52 | 497,583.64 | 572,638.86 | 469,393.58 | 375,257.74 | 586,533.0145 | 585,621.4744 | 668,682.925 | 709,302.7148 | 706,242.2093 | 711,875.4752 | 724,889.8943 | 777,725.6269 | 570,877.8484 | 791,784.127 | 767,024.4234 | 685,525.8787 | 845,751.2225 | 791,886.9798 | 831,108.749 | 899,147.3472 | 709,302.7148 | 899,147.3472 |
| Invoiced ahead of the work (contract liabilities) | FROM REVENUE TO INVOICE TO CASH | Engagements | 44,115.87 | 35,015.54 | 23,217.76 | 36,015.43 | 11,299.39 | 38,346.58 | 15,745.86 | 39,044.51 | 11,679.7377 | 5,870.9677 | 4,578.6618 | 3,752.7213 | 19,302.7478 | 26,516.8336 | 0 | 3,484.2983 | 9,383.908 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,752.7213 | 0 |
| Invoiced incl. VAT | FROM REVENUE TO INVOICE TO CASH | Clients | 527,612.918 | 586,360.3858 | 614,792.8045 | 784,999.8755 | 628,833.6246 | 808,468.5436 | 829,091.7946 | 733,153.3777 | 623,532.1877 | 819,456.284 | 762,043.8185 | 916,529.1519 | 919,957.2736 | 942,106.4331 | 873,134.7436 | 901,424.2622 | 978,489.2723 | 713,970.391 | 989,411.6492 | 932,148.5945 | 849,679.8065 | 1,011,195.8756 | 942,345.5027 | 989,019.4081 | 8,634,874.7664 | 11,042,883.2125 |
| Collected | FROM REVENUE TO INVOICE TO CASH | Clients | 736,213.53 | 605,889.31 | 557,961.02 | 624,076.13 | 704,791.3 | 641,897.65 | 739,124.49 | 739,191.48 | 681,621.4689 | 676,773.7689 | 789,461.7431 | 816,217.0099 | 907,905.9567 | 915,497.4838 | 902,842.8924 | 892,295.5159 | 878,539.663 | 967,543.9513 | 802,860.1915 | 878,215.5151 | 985,325.456 | 867,546.8142 | 996,027.1131 | 987,829.1943 | 8,313,218.9008 | 10,982,429.7474 |
| Receivables, gross | FROM REVENUE TO INVOICE TO CASH | Receivables | 748,972.328 | 729,443.4038 | 786,275.1883 | 947,198.9338 | 871,241.2584 | 1,037,812.152 | 1,104,402.5266 | 1,098,364.4243 | 1,040,275.1431 | 1,182,957.6582 | 1,155,539.7336 | 1,255,851.8756 | 1,267,903.1925 | 1,294,512.1418 | 1,264,803.9931 | 1,273,932.7394 | 1,373,882.3487 | 1,120,308.7884 | 1,306,860.2461 | 1,360,793.3255 | 1,225,147.676 | 1,368,796.7373 | 1,315,115.1269 | 1,316,305.3407 | 1,255,851.8756 | 1,316,305.3407 |
| Credit losses charged | FROM REVENUE TO INVOICE TO CASH | Receivables | -1,042.9984 | -97.6446 | 284.1589 | 804.6187 | -379.7884 | 832.8545 | 116,602.4196 | -30.1905 | -1,207.6851 | 570.7301 | -109.6717 | 401.2486 | 48.2053 | 106.4358 | -118.8326 | 36.515 | 399.7984 | -1,014.2942 | 746.2058 | 215.7323 | -542.5826 | 574.5962 | -214.7264 | 4.7609 | 116,628.0517 | 241.8139 |
| Collection realisation (1 - credit losses / invoiced ex VAT) | FROM REVENUE TO INVOICE TO CASH | 100.24% | 100.02% | 99.95% | 99.88% | 100.07% | 99.88% | 83.52% | 100% | 100.22% | 99.92% | 100.02% | 99.95% | 99.99% | 99.99% | 100.02% | 100% | 99.95% | 100.17% | 99.91% | 99.97% | 100.08% | 99.93% | 100.03% | 100% | 98.42% | 100% | |
| REALISATION FROM TIME RECORDED TO CASH (fee realisation x collection realisation) | FROM REVENUE TO INVOICE TO CASH | 90.29% | 88.99% | 86.73% | 86.53% | 88.69% | 89.29% | 73.5% | 90.54% | 90.96% | 92.35% | 91.42% | 91.58% | 90.61% | 90.62% | 90.41% | 89.64% | 89.44% | 89.21% | 88.78% | 88.43% | 88.52% | 88.53% | 88.49% | 88.47% | 88.27% | 89.23% | |
| Unbilled work days (contract assets / fee revenue of the last three months x days) | LOCK-UP | 28.1911 | 27.1927 | 31.9028 | 25.1987 | 26.52 | 28.9383 | 23.3348 | 19.4451 | 29.7608 | 28.4913 | 28.787 | 30.4652 | 29.6399 | 28.5456 | 29.3873 | 30.406 | 24.9282 | 33.3869 | 32.8089 | 28.2756 | 34.4501 | 32.5063 | 32.111 | 34.7563 | 30.4652 | 34.7563 | |
| Debtor days | LOCK-UP | Receivables | 44.006 | 38.6339 | 40.9337 | 42.4442 | 39.5116 | 42.4969 | 44.8311 | 42.6241 | 43.7855 | 50.0115 | 47.6882 | 46.2518 | 44.8896 | 41.9299 | 41.6176 | 41.735 | 45.9117 | 39.3033 | 44.8311 | 47.502 | 40.6726 | 45.0871 | 42.6921 | 41.1547 | 46.2518 | 41.1547 |
| LOCK-UP DAYS | LOCK-UP | 72.1971 | 65.8266 | 72.8365 | 67.6429 | 66.0315 | 71.4352 | 68.1659 | 62.0692 | 73.5462 | 78.5028 | 76.4752 | 76.717 | 74.5295 | 70.4755 | 71.0049 | 72.141 | 70.8399 | 72.6902 | 77.6399 | 75.7776 | 75.1227 | 77.5934 | 74.8031 | 75.911 | 76.717 | 75.911 | |
| Lock-up value (receivables + contract assets - contract liabilities, gross) | LOCK-UP | 1,120,903.038 | 1,133,974.7038 | 1,323,363.5583 | 1,382,163.0238 | 1,357,525.5084 | 1,572,104.432 | 1,558,050.2466 | 1,434,577.6543 | 1,615,128.42 | 1,762,708.1649 | 1,819,643.9967 | 1,961,401.869 | 1,954,842.6541 | 1,979,870.7834 | 1,989,693.8873 | 2,048,174.068 | 1,935,376.289 | 1,912,092.9154 | 2,073,884.6696 | 2,046,319.2043 | 2,070,898.8985 | 2,160,683.7171 | 2,146,223.8759 | 2,215,452.6879 | 1,961,401.869 | 2,215,452.6879 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Signed engagements | FEE REVENUE BY SECURITY | Engagements | 457,500.86 | 496,184.02 | 626,975.9 | 540,305.01 | 558,878.41 | 701,548.67 | 590,211.73 | 483,686.24 | 739,262.2733 | 668,058.3973 | 574,155.8272 | 558,764.271 | 383,567.5889 | 363,155.7591 | 269,507.9381 | 43,793.3904 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,995,531.6088 | 1,060,024.6764 |
| Named pipeline (win-weighted) | FEE REVENUE BY SECURITY | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 81,169.6559 | 220,867.7162 | 272,802.9988 | 318,954.0277 | 429,237.7061 | 327,148.7381 | 370,722.1218 | 284,810.6682 | 182,173.253 | 214,784.5143 | 149,178.1653 | 128,982.8775 | 139,613.3344 | 81,169.6559 | 3,039,276.1214 |
| New work not yet identified (gap to target utilisation x scenario share) | FEE REVENUE BY SECURITY | Engagements | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 132,332.9428 | 127,500.9808 | 113,765.7179 | 122,840.9648 | 154,544.3793 | 301,605.7602 | 262,093.295 | 423,499.7444 | 482,554.2198 | 486,725.3402 | 607,554.3801 | 600,797.5866 | 653,997.6182 | 707,474.8426 | 259,833.9236 | 4,917,453.8492 |
| Hours of new work not yet identified | FEE REVENUE BY SECURITY | Capacity | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 741.3525 | 743.5417 | 609.2178 | 657.5499 | 805.5996 | 1,585.3458 | 1,385.0585 | 2,245.8685 | 2,572.1623 | 2,604.1318 | 3,320.908 | 3,283.9847 | 3,574.4144 | 3,865.8584 | 1,484.8942 | 26,510.0997 |
| FEE REVENUE | FEE REVENUE BY SECURITY | 457,500.86 | 496,184.02 | 626,975.9 | 540,305.01 | 558,878.41 | 701,548.67 | 590,211.73 | 483,686.24 | 739,262.2733 | 668,058.3973 | 706,488.77 | 767,434.9076 | 718,201.023 | 758,799.7227 | 743,006.3451 | 774,636.8566 | 589,242.0332 | 794,221.8662 | 767,364.888 | 668,898.5932 | 822,338.8944 | 749,975.7519 | 782,980.4957 | 847,088.1771 | 7,336,535.1882 | 9,016,754.647 | |
| Share of fee revenue not yet won | FEE REVENUE BY SECURITY | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 18.73% | 27.19% | 46.59% | 52.14% | 63.73% | 94.35% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 4.65% | 88.24% | |
| Signed fees still to earn | BACKLOG | Engagements | 7,572,434.2009 | 7,075,998.5094 | 6,454,426.9726 | 5,915,708.4793 | 5,360,034.7591 | 4,660,496.6562 | 4,055,775.4489 | 3,572,257.0058 | 2,832,994.7325 | 2,164,936.3352 | 1,590,780.508 | 1,032,016.237 | 684,773.2774 | 321,617.5184 | 52,109.5803 | 8,316.1899 | 8,316.1899 | 8,316.1899 | 8,316.1899 | 8,316.1899 | 8,316.1899 | 8,316.1899 | 8,316.1899 | 8,316.1899 | 1,032,016.237 | 8,316.1899 |
| Pipeline fees still to earn (win-weighted) | BACKLOG | Engagements | 3,027,819.663 | 3,027,819.663 | 3,027,819.663 | 3,027,819.663 | 3,027,819.663 | 3,027,819.663 | 3,027,819.663 | 3,027,819.663 | 3,027,819.663 | 3,027,819.663 | 3,027,819.663 | 2,946,650.0071 | 2,818,408.4052 | 2,545,605.4065 | 2,226,651.3788 | 1,797,413.6727 | 1,470,264.9346 | 1,099,542.8128 | 814,732.1446 | 632,558.8916 | 417,774.3773 | 268,596.2119 | 139,613.3344 | 0 | 2,946,650.0071 | 0 |
| Months of fee revenue in hand (signed backlog / FY2026 average monthly fees) | BACKLOG | 12.3858 | 11.5739 | 10.5572 | 9.676 | 8.7671 | 7.6229 | 6.6338 | 5.843 | 4.6338 | 3.5411 | 2.602 | 1.688 | 1.12 | 0.5261 | 0.0852 | 0.0136 | 0.0136 | 0.0136 | 0.0136 | 0.0136 | 0.0136 | 0.0136 | 0.0136 | 0.0136 | 1.688 | 0.0136 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | GROWTH AND MARGIN | PL | 479,492.6 | 525,340.41 | 659,078.81 | 568,656.44 | 589,387.68 | 744,508.54 | 626,899.04 | 510,901.62 | 783,478.3654 | 704,966.3814 | 744,379.3383 | 811,638.2949 | 762,608.73 | 804,927.0719 | 788,542.9233 | 823,247.4456 | 626,650.2264 | 843,327.0284 | 815,653.8685 | 710,512.8696 | 874,241.9879 | 795,880.1905 | 831,108.7463 | 899,147.3445 | 7,748,727.52 | 9,575,848.4328 |
| Revenue growth vs same month prior year | GROWTH AND MARGIN | 59.04% | 53.22% | 19.64% | 44.77% | 6.32% | 13.27% | 30.11% | 39.07% | 11.58% | 12.9% | 11.65% | 10.78% | 23.58% | ||||||||||||||
| Gross margin % | GROWTH AND MARGIN | PL | 25.66% | 28.06% | 41.58% | 32.73% | 30.13% | 41.02% | 35.81% | 24.31% | 42.73% | 39.42% | 44.77% | 46.78% | 39.24% | 41.36% | 43.13% | 44.17% | 28.61% | 45.56% | 44.04% | 36.91% | 45.94% | 41.39% | 43.63% | 47.48% | 37.27% | 42.2% |
| EBITDA % of revenue | GROWTH AND MARGIN | PL | -3.42% | -3.71% | 18.76% | 7.29% | 4.81% | 21.6% | -8.24% | -2.83% | 23.58% | 16.01% | 25.14% | 28.71% | 14.65% | 22.5% | 23.91% | 23.08% | 4.34% | 27.69% | 25.35% | 15.53% | 28.08% | 22.26% | 25.4% | 30.61% | 12.52% | 22.54% |
| People cost % of revenue | GROWTH AND MARGIN | PL | 82.52% | 78% | 62.21% | 72.98% | 74.95% | 60.91% | 67.84% | 81.97% | 59.24% | 63.8% | 58.43% | 55.55% | 63.75% | 61.14% | 59.44% | 58.09% | 76.3% | 56.69% | 58.6% | 67.27% | 56.28% | 61.8% | 59.16% | 54.67% | 66.71% | 60.62% |
| EBITDA | GROWTH AND MARGIN | PL | -16,379.8083 | -19,506.4113 | 123,633.5843 | 41,466.2839 | 28,357.4721 | 160,801.6396 | -51,681.117 | -14,443.6295 | 184,762.0073 | 112,864.5661 | 187,123.3843 | 233,028.3518 | 111,700.4328 | 181,135.4814 | 188,549.2962 | 190,017.3889 | 27,202.1555 | 233,534.0537 | 206,787.8694 | 110,328.3708 | 245,480.8889 | 177,175.4454 | 211,142.9102 | 275,202.3183 | 970,026.3232 | 2,158,256.6116 |
| Fee revenue per fee earner, annualised | GROWTH AND MARGIN | PL | 183,000.344 | 192,071.2335 | 235,115.9625 | 209,150.3265 | 209,579.4037 | 263,080.7512 | 221,329.3987 | 181,382.34 | 263,303.9014 | 233,302.428 | 249,178.2762 | 270,883.5476 | 241,801.7651 | 255,568.1431 | 250,370.8984 | 255,066.7408 | 194,056.1279 | 261,610.1693 | 252,810.7493 | 220,369.7372 | 256,818.5792 | 234,371.543 | 244,843.1369 | 265,058.4265 | 225,948.1595 | 244,395.5014 |
| Utilisation of own fee earners | UTILISATION, REALISATION AND LEVERAGE | Capacity | 59.61% | 64.57% | 73.32% | 71.42% | 76.64% | 74.21% | 62.67% | 64.54% | 72.19% | 67.92% | 75.99% | 77.88% | 78.03% | 79.05% | 76.04% | 74.68% | 74.68% | 74.68% | 74.68% | 74.68% | 75.06% | 75.05% | 75.05% | 75.04% | 70.24% | 75.5% |
| Target utilisation (weighted) | UTILISATION, REALISATION AND LEVERAGE | Capacity | 73.64% | 73.68% | 73.94% | 73.68% | 73.94% | 73.94% | 73.94% | 73.94% | 74.36% | 74.52% | 74.47% | 74.46% | 74.68% | 74.68% | 74.68% | 74.68% | 74.68% | 74.68% | 74.68% | 74.68% | 75.06% | 75.05% | 75.05% | 75.04% | 74.07% | 74.82% |
| Utilisation: partner | UTILISATION, REALISATION AND LEVERAGE | Capacity | 22.54% | 25.95% | 31.53% | 30.69% | 35.69% | 34.35% | 29.87% | 31.58% | 36.69% | 34.19% | 40% | 41.17% | 42.36% | 43.6% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 40% | 32.97% | 40.46% |
| Utilisation: director | UTILISATION, REALISATION AND LEVERAGE | Capacity | 39.88% | 45.38% | 52.72% | 51.52% | 60.73% | 58.77% | 47.82% | 49.34% | 59.48% | 55.17% | 60% | 60.08% | 62.1% | 64.23% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 60% | 53.47% | 60.49% |
| Utilisation: manager | UTILISATION, REALISATION AND LEVERAGE | Capacity | 63.49% | 65.21% | 73.2% | 69.08% | 82.7% | 78.83% | 62.26% | 63.11% | 72.59% | 67.38% | 79.29% | 81.44% | 82.83% | 82.43% | 78.52% | 75% | 75% | 75% | 75% | 75% | 75% | 75% | 75% | 75% | 71.6% | 76.36% |
| Utilisation: senior consultant | UTILISATION, REALISATION AND LEVERAGE | Capacity | 66.69% | 73.96% | 83.92% | 83.96% | 88.98% | 86.13% | 69.88% | 72.73% | 85.69% | 79.53% | 84.41% | 86.8% | 84.36% | 87.1% | 84.18% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 80.16% | 82.76% |
| Utilisation: consultant | UTILISATION, REALISATION AND LEVERAGE | Capacity | 71.47% | 76.37% | 84.76% | 83.18% | 80.4% | 78.83% | 72.4% | 74.25% | 75.52% | 71.87% | 82% | 84% | 84% | 84% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 82% | 77.95% | 82.29% |
| Rate realisation | UTILISATION, REALISATION AND LEVERAGE | Time_to_Cash | 92.78% | 93.02% | 93.24% | 93.13% | 93.3% | 93.34% | 93.81% | 94.05% | 93.91% | 93.98% | 93.37% | 93.57% | 92.89% | 92.88% | 92.79% | 92.6% | 92.54% | 92.33% | 92.3% | 92.07% | 92.07% | 92.07% | 92% | 92% | 93.48% | 92.36% |
| Billing realisation | UTILISATION, REALISATION AND LEVERAGE | Time_to_Cash | 97.09% | 95.65% | 93.07% | 93.03% | 94.99% | 95.77% | 93.8% | 96.27% | 96.65% | 98.35% | 97.89% | 97.93% | 97.56% | 97.58% | 97.42% | 96.81% | 96.7% | 96.46% | 96.28% | 96.07% | 96.07% | 96.23% | 96.16% | 96.16% | 95.95% | 96.61% |
| Realisation to fee revenue | UTILISATION, REALISATION AND LEVERAGE | Time_to_Cash | 90.08% | 88.97% | 86.77% | 86.64% | 88.63% | 89.39% | 88% | 90.54% | 90.76% | 92.43% | 91.4% | 91.63% | 90.62% | 90.63% | 90.39% | 89.64% | 89.49% | 89.06% | 88.86% | 88.45% | 88.45% | 88.59% | 88.47% | 88.47% | 89.69% | 89.23% |
| Subcontractor share of chargeable hours | UTILISATION, REALISATION AND LEVERAGE | Capacity | 1.83% | 3.24% | 0.74% | 4.29% | 10.63% | 10.88% | 4.95% | 4.1% | 7.47% | 3.45% | 0.88% | 4.53% | 4.56% | 5.73% | 0.21% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 4.86% | 0.85% |
| Leverage: fee earners per partner | UTILISATION, REALISATION AND LEVERAGE | Capacity | 6.75 | 7 | 7.25 | 7 | 7.25 | 7.25 | 7.25 | 7.25 | 7.6729 | 7.8405 | 7.7558 | 7.7492 | 8.1606 | 8.1572 | 8.1529 | 8.361 | 8.3594 | 8.3577 | 8.356 | 8.356 | 8.8561 | 8.8498 | 8.8437 | 8.8376 | 7.7492 | 8.8376 |
| Headcount | UTILISATION, REALISATION AND LEVERAGE | People | 38 | 39 | 40 | 39 | 40 | 40 | 40 | 40 | 41.6917 | 42.3618 | 42.0233 | 41.997 | 43.6425 | 43.6288 | 43.6115 | 44.444 | 44.4374 | 44.4308 | 44.424 | 44.4242 | 46.4243 | 46.3993 | 46.3746 | 46.3503 | 41.997 | 46.3503 |
| Unbilled work days | LOCK-UP, CASH AND CLIENTS | Time_to_Cash | 28.1911 | 27.1927 | 31.9028 | 25.1987 | 26.52 | 28.9383 | 23.3348 | 19.4451 | 29.7608 | 28.4913 | 28.787 | 30.4652 | 29.6399 | 28.5456 | 29.3873 | 30.406 | 24.9282 | 33.3869 | 32.8089 | 28.2756 | 34.4501 | 32.5063 | 32.111 | 34.7563 | 30.4652 | 34.7563 |
| Debtor days | LOCK-UP, CASH AND CLIENTS | Time_to_Cash | 44.006 | 38.6339 | 40.9337 | 42.4442 | 39.5116 | 42.4969 | 44.8311 | 42.6241 | 43.7855 | 50.0115 | 47.6882 | 46.2518 | 44.8896 | 41.9299 | 41.6176 | 41.735 | 45.9117 | 39.3033 | 44.8311 | 47.502 | 40.6726 | 45.0871 | 42.6921 | 41.1547 | 46.2518 | 41.1547 |
| Lock-up days | LOCK-UP, CASH AND CLIENTS | Time_to_Cash | 72.1971 | 65.8266 | 72.8365 | 67.6429 | 66.0315 | 71.4352 | 68.1659 | 62.0692 | 73.5462 | 78.5028 | 76.4752 | 76.717 | 74.5295 | 70.4755 | 71.0049 | 72.141 | 70.8399 | 72.6902 | 77.6399 | 75.7776 | 75.1227 | 77.5934 | 74.8031 | 75.911 | 76.717 | 75.911 |
| Cash at bank | LOCK-UP, CASH AND CLIENTS | BS | 1,577,178.874 | 1,525,510.8732 | 1,178,074.1381 | 1,074,424.9785 | 1,135,132.3232 | 621,616.852 | 649,515.3451 | 710,950.8223 | 721,746.4483 | 706,682.306 | 828,964.1373 | 962,132.9822 | 1,164,640.046 | 1,292,427.827 | 1,199,707.5326 | 1,242,305.3466 | 1,378,313.8525 | 1,223,604.1731 | 1,312,975.0687 | 1,486,050.712 | 1,699,976.747 | 1,839,417.7815 | 2,083,043.3216 | 2,289,943.6316 | 962,132.9822 | 2,289,943.6316 |
| Cash headroom over the minimum buffer | LOCK-UP, CASH AND CLIENTS | 977,178.874 | 925,510.8732 | 578,074.1381 | 474,424.9785 | 535,132.3232 | 21,616.852 | 49,515.3451 | 110,950.8223 | 121,746.4483 | 106,682.306 | 228,964.1373 | 362,132.9822 | 564,640.046 | 692,427.827 | 599,707.5326 | 642,305.3466 | 778,313.8525 | 623,604.1731 | 712,975.0687 | 886,050.712 | 1,099,976.747 | 1,239,417.7815 | 1,483,043.3216 | 1,689,943.6316 | 362,132.9822 | 1,689,943.6316 | |
| Operating cash flow, trailing three months | LOCK-UP, CASH AND CLIENTS | CF | 134,445.874 | 88,744.8732 | -249,324.8619 | -480,852.8955 | -366,177.55 | -85,256.2861 | 47,791.3667 | 45,919.499 | 125,430.5963 | 83,567.9608 | 145,514.3151 | 263,087.5339 | 482,296.7401 | 487,880.6896 | 262,069.5504 | 100,240.3006 | 108,461.0255 | 443,458.1079 | 488,191.1894 | 525,258.3269 | 501,707.5739 | 551,777.7128 | 622,327.6096 | 610,501.8846 | ||
| Largest client share of revenue | LOCK-UP, CASH AND CLIENTS | Clients | 28.48% | 22.67% | 22.58% | 18.92% | 20.33% | 18.35% | 24.8% | 22.04% | 31.8% | 34.04% | 31.89% | 30.05% | 28.7% | 28.04% | 30.7% | 16.87% | 16.89% | 17% | 17.02% | 17.11% | 16.4% | 16.41% | 16.44% | 16.45% | 25.5% | 19.84% |
| Share of fee revenue not yet won | LOCK-UP, CASH AND CLIENTS | Pipeline | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 18.73% | 27.19% | 46.59% | 52.14% | 63.73% | 94.35% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 100% | 4.65% | 88.24% |
| Signed fees still to earn | LOCK-UP, CASH AND CLIENTS | Pipeline | 7,572,434.2009 | 7,075,998.5094 | 6,454,426.9726 | 5,915,708.4793 | 5,360,034.7591 | 4,660,496.6562 | 4,055,775.4489 | 3,572,257.0058 | 2,832,994.7325 | 2,164,936.3352 | 1,590,780.508 | 1,032,016.237 | 684,773.2774 | 321,617.5184 | 52,109.5803 | 8,316.1899 | 8,316.1899 | 8,316.1899 | 8,316.1899 | 8,316.1899 | 8,316.1899 | 8,316.1899 | 8,316.1899 | 8,316.1899 | 1,032,016.237 | 8,316.1899 |
| Code | Client (fictional) | Country | VAT class (DE = German VAT, EU = reverse charge, CH = outside the scope) | VAT rate on invoices | Client since | Sector | Days to collect (from invoicing) | Days to collect incl. scenario slip | Receivable at 31-Dec-25 (incl. VAT) |
|---|---|---|---|---|---|---|---|---|---|
| EBE | Eberstal Medizintechnik AG | Germany | DE | 0.19 | 2,022 | Medical technology | 45 | 45 | 276,656.23 |
| NOR | Norlach Antriebstechnik GmbH | Germany | DE | 0.19 | 2,019 | Automotive drive technology (Tier 1 supplier) | 60 | 60 | 229,971.32 |
| WIT | Wittenfels Holding GmbH | Germany | DE | 0.19 | 2,023 | Private equity owned industrial group | 30 | 30 | 157,568.91 |
| RIN | Rindelmann Maschinenbau GmbH | Germany | DE | 0.19 | 2,021 | Special machinery | 30 | 30 | 90,554.26 |
| ZOR | Zorneck Logistik GmbH | Germany | DE | 0.19 | 2,024 | Contract logistics | 30 | 30 | 37,909.1 |
| ULM | Ulmhardt Verpackungen GmbH | Germany | DE | 0.19 | 2,026 | Packaging | 45 | 45 | 0 |
| SAU | Sauerbeck Lebensmittel GmbH | Germany | DE | 0.19 | 2,025 | Food manufacturing | 30 | 30 | 66,721.47 |
| VAR | Varnholt Chemie GmbH | Germany | DE | 0.19 | 2,024 | Specialty chemicals | 45 | 45 | 98,191.65 |
| TEG | Teggwerk Elektronik GmbH | Germany | DE | 0.19 | 2,026 | Electronics manufacturing | 30 | 30 | 0 |
| PEL | Pelzhoff Kunststofftechnik GmbH | Germany | DE | 0.19 | 2,025 | Automotive plastic parts; insolvency application Jul-26 | 45 | 45 | 0 |
| STE | Stelzhof Industrie AG | Austria | EU | 0 | 2,026 | Industrial components | 30 | 30 | 0 |
| SOR | Sornegg Präzision AG | Switzerland | CH | 0 | 2,026 | Precision parts | 30 | 30 | 0 |
| MER | Merzbach Fenster GmbH | Germany | DE | 0.19 | Windows and doors (prospect) | 30 | 30 | 0 | |
| NEW | New work not yet identified (new clients and extensions) | Germany | DE | 0.19 | Fills the gap to target utilisation by grade (scenario share) | 35 | 35 | 0 |
| Code | Client | Practice | Engagement | Fee type (FF fixed fee, TM time and materials, CAP capped) | Status at last actual | Staffing profile | Start (month) | Planned completion (month) | Fee (FF), cap (CAP) or estimated value (TM), EUR | Budget hours (FF, CAP) or planned hours (TM) | Discount to the rate card (TM, CAP input; FF implied) | Write-down at billing, base (TM) | Travel cost per hour worked (EUR) | Travel rebilled at cost (1 = yes) | Win % Base | Win % Downside | Win % Upside | Win % selected | Hours to date at 31-Dec-25 | Fee revenue to date at 31-Dec-25 | Fees invoiced to date at 31-Dec-25 | Value at agreed rates to date at 31-Dec-25 | Contract position at 31-Dec-25 (+ unbilled / - billed ahead) | Mix: partner | Mix: director | Mix: manager | Mix: senior consultant | Mix: consultant | Blended rate card FY2026 (EUR per hour) | Agreed rate per hour FY2026 (TM, CAP) or fee per budget hour (FF) | Start delay (months, scenario) | Start month no. (effective) | Completion month no. (effective) | Interim milestone month no. | Hours to date at last actual | Estimate to complete at last actual (hours, weighted) | Overrun applied | Forecast hours at completion | First forecast month no. | Available hours per FTE, remaining months | Fee or cap, probability-weighted | Value at agreed rates at completion (CAP) | Write-down YTD actual (TM) | Write-down forecast (TM) | Fee revenue to date at last actual | Fees invoiced to date at last actual |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| E-2501 | EBE | DIG | S/4HANA programme management office | TM | In progress | PMO | 2025-06-30 | 2027-03-31 | 2,790,000 | 15,296 | 0.08 | 0.03 | 11 | 1 | 100% | 100% | 100% | 100% | 5,047.2 | 922,007.88 | 790,951.59 | 0 | 138,206.08 | 0.03 | 0.06 | 0.27 | 0.4 | 0.24 | 204.4 | 188.048 | 0 | -6 | 15 | 5 | 10,378.1 | 4,984 | 0 | 15,362.1 | 9 | 996.8 | 2,790,000 | n/a | 0.0262 | 0.0262 | 1,898,169.92 | 1,792,589.08 |
| E-2502 | NOR | OPS | Plant footprint and lean programme, phase 2 | CAP | In progress | IMP | 2025-09-30 | 2026-09-30 | 560,000 | 3,040 | 0.08 | 0 | 16 | 1 | 100% | 100% | 100% | 100% | 958.4 | 173,435.9 | 129,389.26 | 173,435.9 | 48,417.8 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 180.964 | 0 | -3 | 9 | 3 | 3,271 | 369 | 0 | 3,640 | 9 | 152.8 | 560,000 | 658,708.9624 | n/a | 0 | 503,230.77 | 537,698.34 |
| E-2503 | WIT | FIN | Finance function transformation | TM | Completed | PMO | 2025-09-30 | 2026-06-30 | 949,000 | 5,149 | 0.08 | 0.02 | 9 | 1 | 100% | 100% | 100% | 100% | 2,135.7 | 392,737.29 | 294,425.63 | 0 | 103,005.97 | 0.03 | 0.06 | 0.27 | 0.4 | 0.24 | 204.4 | 188.048 | 0 | -3 | 6 | 2 | 5,053.1 | 0 | 0 | 5,053.1 | 9 | 0 | 949,000 | n/a | 0.0217 | 0.0217 | 929,458.53 | 929,458.53 |
| E-2504 | RIN | OPS | Procurement cost programme | FF | Completed | DIA | 2025-11-30 | 2026-05-31 | 290,000 | 1,480 | 0.0516 | 0 | 12 | 0 | 100% | 100% | 100% | 100% | 434.6 | 85,158.11 | 87,000 | 0 | -1,841.89 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 195.9459 | 0 | -1 | 5 | 2 | 1,560 | 0 | 0 | 1,560 | 9 | 0 | 290,000 | n/a | n/a | 0 | 290,000 | 290,000 |
| E-2505 | ZOR | DIG | ERP selection | FF | Completed | DIA | 2025-11-30 | 2026-03-31 | 120,000 | 600 | 0.0319 | 0 | 8 | 0 | 100% | 100% | 100% | 100% | 251.4 | 50,280 | 36,000 | 0 | 14,280 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 200 | 0 | -1 | 3 | 1 | 640 | 0 | 0 | 640 | 9 | 0 | 120,000 | n/a | n/a | 0 | 120,000 | 120,000 |
| E-2506 | PEL | OPS | Restructuring support: operational measures | TM | Stopped | IMP | 2025-12-31 | 2026-07-31 | 252,000 | 1,499 | 0.1 | 0.05 | 14 | 1 | 100% | 100% | 100% | 100% | 187.5 | 31,342.95 | 0 | 0 | 33,742.35 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 177.03 | 0 | 0 | 7 | 4 | 1,399.7 | 0 | 0 | 1,399.7 | 9 | 0 | 252,000 | n/a | 0.1248 | 0.1248 | 219,163.31 | 219,163.31 |
| E-2601 | SAU | FIN | Cost reduction programme | FF | Completed | IMP | 2026-01-31 | 2026-06-30 | 240,000 | 1,300 | 0.0614 | 0 | 12 | 0 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 184.6154 | 0 | 1 | 6 | 4 | 1,450 | 0 | 0 | 1,450 | 9 | 0 | 240,000 | n/a | n/a | 0 | 240,000 | 240,000 |
| E-2602 | SOR | FIN | Carve-out finance readiness | TM | In progress | IMP | 2026-02-28 | 2026-10-31 | 523,000 | 2,854 | 0.05 | 0.02 | 22 | 1 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 186.865 | 0 | 2 | 10 | 6 | 2,189.7 | 685.7 | 0 | 2,875.4 | 9 | 300 | 523,000 | n/a | 0.0189 | 0.0189 | 401,464.96 | 349,902.64 |
| E-2603 | ZOR | OPS | Warehouse network redesign | FF | Completed | DIA | 2026-03-31 | 2026-08-31 | 210,000 | 1,070 | 0.05 | 0 | 10 | 0 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 196.2617 | 0 | 3 | 8 | 6 | 1,040 | 0 | 0 | 1,040 | 9 | 0 | 210,000 | n/a | n/a | 0 | 210,000 | 210,000 |
| E-2604 | VAR | DIG | Data and reporting platform | CAP | In progress | IMP | 2026-03-31 | 2026-10-31 | 260,000 | 1,380 | 0.06 | 0 | 8 | 1 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 184.898 | 0 | 3 | 10 | 7 | 1,061.2 | 388.8 | 0 | 1,450 | 9 | 300 | 260,000 | 268,102.1 | n/a | 0 | 190,284.14 | 165,798.04 |
| E-2605 | VAR | FIN | Working capital programme | FF | In progress | DIA | 2026-04-30 | 2026-09-30 | 165,000 | 840 | 0.0492 | 0 | 10 | 0 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 196.4286 | 0 | 4 | 9 | 7 | 704.9 | 175.1 | 0 | 880 | 9 | 152.8 | 165,000 | n/a | n/a | 0 | 132,168.75 | 115,500 |
| E-2606 | ULM | OPS | Sales and operations planning implementation | TM | In progress | IMP | 2026-05-31 | 2026-12-31 | 673,000 | 3,714 | 0.05 | 0.03 | 14 | 1 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 186.865 | 0 | 5 | 12 | 9 | 1,709.2 | 1,955.7 | 0 | 3,664.9 | 9 | 595.2 | 673,000 | n/a | 0.0257 | 0.0257 | 311,168.67 | 235,565.85 |
| E-2607 | STE | OPS | Procurement excellence diagnostic | FF | In progress | DIA | 2026-06-30 | 2026-11-30 | 180,000 | 910 | 0.0426 | 0 | 20 | 0 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 197.8022 | 0 | 6 | 11 | 9 | 440.7 | 469.3 | 0 | 910 | 9 | 445.6 | 180,000 | n/a | n/a | 0 | 87,171.43 | 54,000 |
| E-2608 | WIT | FIN | Post-merger integration, first acquisition | CAP | In progress | IMP | 2026-07-31 | 2027-02-28 | 430,000 | 2,300 | 0.07 | 0 | 10 | 1 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 182.931 | 0 | 7 | 14 | 11 | 561.3 | 1,738.7 | 0 | 2,300 | 9 | 855.2 | 430,000 | 425,576.2014 | n/a | 0 | 102,679.17 | 57,019.59 |
| E-2609 | SAU | DIG | S/4HANA readiness assessment | FF | In progress | DIA | 2026-07-31 | 2026-09-30 | 90,000 | 440 | 0.0099 | 0 | 8 | 0 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 204.5455 | 0 | 7 | 9 | 8 | 286.5 | 183.5 | 0 | 470 | 9 | 152.8 | 90,000 | n/a | n/a | 0 | 54,861.7 | 63,000 |
| E-2610 | NOR | OPS | Supplier resilience diagnostic | FF | In progress | DIA | 2026-08-31 | 2026-10-31 | 95,000 | 480 | 0.042 | 0 | 12 | 0 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 197.9167 | 0 | 8 | 10 | 9 | 138.3 | 341.7 | 0 | 480 | 9 | 300 | 95,000 | n/a | n/a | 0 | 27,371.88 | 28,500 |
| E-2611 | TEG | OPS | Production ramp-up programme | TM | Completed | IMP | 2026-01-31 | 2026-06-30 | 393,000 | 2,191 | 0.06 | 0.03 | 12 | 1 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 184.898 | 0 | 1 | 6 | 4 | 2,183.2 | 0 | 0 | 2,183.2 | 9 | 0 | 393,000 | n/a | 0.0263 | 0.0263 | 393,059.74 | 393,059.74 |
| E-2612 | EBE | OPS | Operations excellence programme, two plants | CAP | Contracted | IMP | 2026-09-30 | 2027-03-31 | 400,000 | 2,100 | 0.06 | 0 | 15 | 1 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 184.898 | 0 | 9 | 15 | 12 | 0 | 2,100 | 0 | 2,100 | 9 | 996.8 | 400,000 | 396,107.6087 | n/a | 0 | 0 | 0 |
| E-2613 | TEG | FIN | Planning and reporting redesign | TM | Contracted | IMP | 2026-09-30 | 2027-02-28 | 373,000 | 2,077 | 0.06 | 0.03 | 10 | 1 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 184.898 | 0 | 9 | 14 | 12 | 0 | 2,077 | 0 | 2,077 | 9 | 855.2 | 373,000 | n/a | n/a | 0.03 | 0 | 0 |
| E-2614 | RIN | DIG | ERP selection and business case | FF | Contracted | DIA | 2026-10-31 | 2027-01-31 | 140,000 | 690 | 0.0179 | 0 | 8 | 0 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 202.8986 | 0 | 10 | 13 | 12 | 0 | 690 | 0 | 690 | 10 | 570.4 | 140,000 | n/a | n/a | 0 | 0 | 0 |
| E-2615 | ZOR | OPS | Transport procurement tender | FF | Contracted | DIA | 2026-10-31 | 2026-12-31 | 120,000 | 620 | 0.0632 | 0 | 10 | 0 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 193.5484 | 0 | 10 | 12 | 11 | 0 | 620 | 0 | 620 | 10 | 442.4 | 120,000 | n/a | n/a | 0 | 0 | 0 |
| E-2616 | WIT | FIN | Finance shared service centre design | TM | Contracted | IMP | 2026-11-30 | 2027-04-30 | 238,000 | 1,328 | 0.07 | 0.02 | 9 | 1 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 182.931 | 0 | 11 | 16 | 14 | 0 | 1,328 | 0 | 1,328 | 11 | 844.8 | 238,000 | n/a | n/a | 0.02 | 0 | 0 |
| E-2617 | EBE | DIG | Data migration and reporting for the S/4HANA go-live | TM | Contracted | IMP | 2026-09-30 | 2027-03-31 | 225,000 | 1,282 | 0.08 | 0.03 | 10 | 1 | 100% | 100% | 100% | 100% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 180.964 | 0 | 9 | 15 | 12 | 0 | 1,282 | 0 | 1,282 | 9 | 996.8 | 225,000 | n/a | n/a | 0.03 | 0 | 0 |
| P-01 | EBE | DIG | S/4HANA rollout wave 2 and hypercare | TM | Pipeline | PMO | 2027-04-30 | 2027-12-31 | 1,277,000 | 7,000 | 0.08 | 0.03 | 11 | 1 | 65% | 35% | 85% | 85% | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.06 | 0.27 | 0.4 | 0.24 | 204.4 | 188.048 | 0 | 16 | 24 | 20 | 0 | 5,950 | 0 | 5,950 | 16 | 1,286.4 | 1,085,450 | n/a | n/a | 0.03 | 0 | 0 |
| P-02 | NOR | OPS | Footprint programme phase 3 | CAP | Pipeline | IMP | 2027-01-31 | 2027-09-30 | 640,000 | 3,600 | 0.08 | 0 | 16 | 1 | 50% | 20% | 65% | 65% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 180.964 | 0 | 13 | 21 | 17 | 0 | 2,340 | 0 | 2,340 | 13 | 1,245.6 | 416,000 | 444,628.548 | n/a | 0 | 0 | 0 |
| P-03 | WIT | FIN | Add-on acquisition: due diligence support and 100-day plan | FF | Pipeline | DIA | 2026-12-31 | 2027-03-31 | 175,000 | 870 | 0.0264 | 0 | 9 | 0 | 60% | 40% | 75% | 75% | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 201.1494 | 0 | 12 | 15 | 14 | 0 | 652.5 | 0 | 652.5 | 12 | 551.2 | 131,250 | n/a | n/a | 0 | 0 | 0 |
| P-04 | STE | OPS | Procurement excellence rollout, three sites | TM | Pipeline | IMP | 2027-01-31 | 2027-07-31 | 435,000 | 2,400 | 0.05 | 0.03 | 20 | 1 | 55% | 35% | 70% | 70% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 186.865 | 0 | 13 | 19 | 16 | 0 | 1,680 | 0 | 1,680 | 13 | 963.2 | 304,500 | n/a | n/a | 0.03 | 0 | 0 |
| P-05 | TEG | DIG | S/4HANA selection | FF | Pipeline | DIA | 2027-02-28 | 2027-05-31 | 150,000 | 740 | 0.0189 | 0 | 8 | 0 | 40% | 20% | 55% | 55% | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.08 | 0.19 | 0.31 | 0.34 | 206.6 | 202.7027 | 0 | 14 | 17 | 16 | 0 | 407 | 0 | 407 | 14 | 534.4 | 82,500 | n/a | n/a | 0 | 0 | 0 |
| P-06 | MER | FIN | Cost reduction programme | FF | Pipeline | IMP | 2027-01-31 | 2027-06-30 | 270,000 | 1,500 | 0.0849 | 0 | 12 | 0 | 35% | 20% | 50% | 50% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 180 | 0 | 13 | 18 | 16 | 0 | 750 | 0 | 750 | 13 | 815.2 | 135,000 | n/a | n/a | 0 | 0 | 0 |
| P-07 | SOR | FIN | Carve-out execution and exit from transitional services | TM | Pipeline | IMP | 2026-12-31 | 2027-05-31 | 330,000 | 1,800 | 0.05 | 0.02 | 22 | 1 | 60% | 40% | 75% | 75% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 186.865 | 0 | 12 | 17 | 15 | 0 | 1,350 | 0 | 1,350 | 12 | 812 | 247,500 | n/a | n/a | 0.02 | 0 | 0 |
| P-08 | ULM | OPS | S&OP extension: network and capacity planning | TM | Pipeline | IMP | 2027-01-31 | 2027-06-30 | 326,000 | 1,800 | 0.05 | 0.03 | 14 | 1 | 70% | 45% | 80% | 80% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 186.865 | 0 | 13 | 18 | 16 | 0 | 1,440 | 0 | 1,440 | 13 | 815.2 | 260,800 | n/a | n/a | 0.03 | 0 | 0 |
| P-09 | VAR | FIN | Procurement and cost programme | FF | Pipeline | IMP | 2027-02-28 | 2027-07-31 | 260,000 | 1,350 | 0.0209 | 0 | 10 | 0 | 45% | 25% | 60% | 60% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 192.5926 | 0 | 14 | 19 | 17 | 0 | 810 | 0 | 810 | 14 | 835.2 | 156,000 | n/a | n/a | 0 | 0 | 0 |
| P-10 | ZOR | OPS | Network rollout: two new warehouses | CAP | Pipeline | IMP | 2027-03-31 | 2027-10-31 | 380,000 | 2,000 | 0.06 | 0 | 10 | 1 | 40% | 20% | 55% | 55% | 0 | 0 | 0 | 0 | 0 | 0.045 | 0.065 | 0.18 | 0.33 | 0.38 | 196.7 | 184.898 | 0 | 15 | 22 | 19 | 0 | 1,100 | 0 | 1,100 | 15 | 1,124.8 | 209,000 | 213,557.19 | n/a | 0 | 0 | 0 |
| Code | Client | Practice | Fee type | Status | Fee or cap (TM: estimate) | Budget hours | Hours to date | Estimate to complete | Hours at completion | Hours over / (under) budget | Over / (under) % | Standard value to date | Fee revenue to date | Realisation to date | Fee revenue at completion | Standard value at completion | Realisation at completion | Margin at standard cost to date | Margin % | Invoiced to date | Contract position at last actual | Flag |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| E-2501 | EBE | DIG | TM | In progress | 2,790,000 | 15,296 | 10,378.1 | 4,984 | 15,362.1 | 66.1 | 0.43% | 2,121,283.64 | 1,898,169.92 | 0.8948 | 2,829,194.3767 | 3,160,535 | 0.8952 | 862,484.207 | 45.44% | 1,792,589.08 | 112,612.96 | On budget |
| E-2502 | NOR | OPS | CAP | In progress | 560,000 | 3,040 | 3,271 | 369 | 3,640 | 600 | 19.74% | 643,405.7 | 503,230.77 | 0.7821 | 560,000 | 715,988 | 0.7821 | 178,241.0365 | 35.42% | 537,698.34 | -29,778.09 | Forecast above the cap |
| E-2503 | WIT | FIN | TM | Completed | 949,000 | 5,149 | 5,053.1 | 0 | 5,053.1 | -95.9 | -1.86% | 1,032,853.64 | 929,458.53 | 0.8999 | 929,458.53 | 1,032,853.64 | 0.8999 | 425,182.846 | 45.75% | 929,458.53 | 0 | Completed |
| E-2504 | RIN | OPS | FF | Completed | 290,000 | 1,480 | 1,560 | 0 | 1,560 | 80 | 5.41% | 322,296 | 290,000 | 0.8998 | 290,000 | 322,296 | 0.8998 | 112,468.1984 | 38.78% | 290,000 | 0 | Completed |
| E-2505 | ZOR | DIG | FF | Completed | 120,000 | 600 | 640 | 0 | 640 | 40 | 6.67% | 132,224 | 120,000 | 0.9076 | 120,000 | 132,224 | 0.9076 | 47,166.4404 | 39.31% | 120,000 | 0 | Completed |
| E-2506 | PEL | OPS | TM | Stopped | 252,000 | 1,499 | 1,399.7 | 0 | 1,399.7 | -99.3 | -6.62% | 275,320.99 | 219,163.31 | 0.796 | 219,163.31 | 275,320.99 | 0.796 | 80,096.3183 | 36.55% | 219,163.31 | 0 | Stopped |
| E-2601 | SAU | FIN | FF | Completed | 240,000 | 1,300 | 1,450 | 0 | 1,450 | 150 | 11.54% | 285,215 | 240,000 | 0.8415 | 240,000 | 285,215 | 0.8415 | 95,935.459 | 39.97% | 240,000 | 0 | Completed |
| E-2602 | SOR | FIN | TM | In progress | 523,000 | 2,854 | 2,189.7 | 685.7 | 2,875.4 | 21.4 | 0.75% | 430,713.99 | 401,464.96 | 0.9321 | 527,182.8771 | 565,591.18 | 0.9321 | 183,907.6321 | 45.81% | 349,902.64 | 58,660.06 | On budget |
| E-2603 | ZOR | OPS | FF | Completed | 210,000 | 1,070 | 1,040 | 0 | 1,040 | -30 | -2.8% | 214,864 | 210,000 | 0.9774 | 210,000 | 214,864 | 0.9774 | 91,645.4656 | 43.64% | 210,000 | 0 | Completed |
| E-2604 | VAR | DIG | CAP | In progress | 260,000 | 1,380 | 1,061.2 | 388.8 | 1,450 | 70 | 5.07% | 208,738.04 | 190,284.14 | 0.9116 | 260,000 | 285,215 | 0.9116 | 84,848.767 | 44.59% | 165,798.04 | 25,832.76 | Forecast above the cap |
| E-2605 | VAR | FIN | FF | In progress | 165,000 | 840 | 704.9 | 175.1 | 880 | 40 | 4.76% | 145,632.34 | 132,168.75 | 0.9076 | 165,000 | 181,808 | 0.9076 | 51,949.4122 | 39.31% | 115,500 | 16,668.75 | On budget |
| E-2606 | ULM | OPS | TM | In progress | 673,000 | 3,714 | 1,709.2 | 1,955.7 | 3,664.9 | -49.1 | -1.32% | 336,199.64 | 311,168.67 | 0.9255 | 667,213.9356 | 720,885.83 | 0.9255 | 141,351.3504 | 45.43% | 235,565.85 | 80,285.09 | On budget |
| E-2607 | STE | OPS | FF | In progress | 180,000 | 910 | 440.7 | 469.3 | 910 | 0 | 0% | 91,048.62 | 87,171.43 | 0.9574 | 180,000 | 188,006 | 0.9574 | 37,018.696 | 42.47% | 54,000 | 33,171.43 | On budget |
| E-2608 | WIT | FIN | CAP | In progress | 430,000 | 2,300 | 561.3 | 1,738.7 | 2,300 | 0 | 0% | 110,407.71 | 102,679.17 | 0.93 | 425,576.2014 | 457,608.8187 | 0.93 | 46,911.2894 | 45.69% | 57,019.59 | 48,026.69 | On budget |
| E-2609 | SAU | DIG | FF | In progress | 90,000 | 440 | 286.5 | 183.5 | 470 | 30 | 6.82% | 59,190.9 | 54,861.7 | 0.9269 | 90,000 | 97,102 | 0.9269 | 22,257.3018 | 40.57% | 63,000 | -8,138.3 | Forecast over budget |
| E-2610 | NOR | OPS | FF | In progress | 95,000 | 480 | 138.3 | 341.7 | 480 | 0 | 0% | 28,572.78 | 27,371.88 | 0.958 | 95,000 | 99,168 | 0.958 | 11,633.003 | 42.5% | 28,500 | -1,128.12 | On budget |
| E-2611 | TEG | OPS | TM | Completed | 393,000 | 2,191 | 2,183.2 | 0 | 2,183.2 | -7.8 | -0.36% | 429,435.44 | 393,059.74 | 0.9153 | 393,059.74 | 429,435.44 | 0.9153 | 176,148.2187 | 44.81% | 393,059.74 | 0 | Completed |
| E-2612 | EBE | OPS | CAP | Contracted | 400,000 | 2,100 | 0 | 2,100 | 2,100 | 0 | 0% | 0 | 0 | 0 | 396,107.6087 | 421,391.073 | 0.94 | 0 | 0% | 0 | 0 | On budget |
| E-2613 | TEG | FIN | TM | Contracted | 373,000 | 2,077 | 0 | 2,077 | 2,077 | 0 | 0% | 0 | 0 | 0 | 378,174.7545 | 414,756.2563 | 0.9118 | 0 | 0% | 0 | 0 | On budget |
| E-2614 | RIN | DIG | FF | Contracted | 140,000 | 690 | 0 | 690 | 690 | 0 | 0% | 0 | 0 | 0 | 140,000 | 144,153.4839 | 0.9712 | 0 | 0% | 0 | 0 | On budget |
| E-2615 | ZOR | OPS | FF | Contracted | 120,000 | 620 | 0 | 620 | 620 | 0 | 0% | 0 | 0 | 0 | 120,000 | 128,092 | 0.9368 | 0 | 0% | 0 | 0 | On budget |
| E-2616 | WIT | FIN | TM | Contracted | 238,000 | 1,328 | 0 | 1,328 | 1,328 | 0 | 0% | 0 | 0 | 0 | 245,817.88 | 269,714.593 | 0.9114 | 0 | 0% | 0 | 0 | On budget |
| E-2617 | EBE | DIG | TM | Contracted | 225,000 | 1,282 | 0 | 1,282 | 1,282 | 0 | 0% | 0 | 0 | 0 | 229,569.2012 | 257,249.217 | 0.8924 | 0 | 0% | 0 | 0 | On budget |
| TOTAL | 9,716,000 | 52,640 | 34,066.9 | 19,388.5 | 53,455.4 | 815.4 | 1.55% | 6,867,402.43 | 6,110,252.97 | 0.8897 | 9,710,518.4152 | 10,799,473.5218 | 0.8992 | 2,649,245.6417 | 43.36% | 5,801,255.12 | 336,213.23 |
| Code | Client | Description | Practice | Value (EUR) | Win % Base | Win % Downside | Win % Upside | Win % selected | Weighted value | Start |
|---|---|---|---|---|---|---|---|---|---|---|
| P-01 | EBE | S/4HANA rollout wave 2 and hypercare | DIG | 1,277,000 | 65% | 35% | 85% | 85% | 1,085,450 | 2027-04-30 |
| P-02 | NOR | Footprint programme phase 3 | OPS | 640,000 | 50% | 20% | 65% | 65% | 416,000 | 2027-01-31 |
| P-03 | WIT | Add-on acquisition: due diligence support and 100-day plan | FIN | 175,000 | 60% | 40% | 75% | 75% | 131,250 | 2026-12-31 |
| P-04 | STE | Procurement excellence rollout, three sites | OPS | 435,000 | 55% | 35% | 70% | 70% | 304,500 | 2027-01-31 |
| P-05 | TEG | S/4HANA selection | DIG | 150,000 | 40% | 20% | 55% | 55% | 82,500 | 2027-02-28 |
| P-06 | MER | Cost reduction programme | FIN | 270,000 | 35% | 20% | 50% | 50% | 135,000 | 2027-01-31 |
| P-07 | SOR | Carve-out execution and exit from transitional services | FIN | 330,000 | 60% | 40% | 75% | 75% | 247,500 | 2026-12-31 |
| P-08 | ULM | S&OP extension: network and capacity planning | OPS | 326,000 | 70% | 45% | 80% | 80% | 260,800 | 2027-01-31 |
| P-09 | VAR | Procurement and cost programme | FIN | 260,000 | 45% | 25% | 60% | 60% | 156,000 | 2027-02-28 |
| P-10 | ZOR | Network rollout: two new warehouses | OPS | 380,000 | 40% | 20% | 55% | 55% | 209,000 | 2027-03-31 |
| NEW | Various | New work not yet identified, FY2027 fees (gap to target utilisation; value at 100% of the gap) | All | 4,917,453.8492 | 80% | 60% | 100% | 100% | 4,917,453.8492 | 2026-11-30 |
| TOTAL | 9,160,453.8492 | 7,945,453.8492 |
| Measure | Value |
|---|---|
| Proposals submitted | 31 |
| Value proposed (EUR) | 6,480,000 |
| Won (count) | 12 |
| Won (EUR) | 2,690,000 |
| Lost (count) | 14 |
| Lost (EUR) | 2,910,000 |
| Still open (count) | 5 |
| Win rate on decided proposals (count) | 0.4615 |
| Win rate on decided proposals (value) | 0.4804 |
| Average engagement won (EUR) | 224,166.6667 |
| Code | Client | Sector | Revenue FY2026 | Share FY2026 | Revenue FY2027 | Share FY2027 | Receivable at last actual | Debtor days at last actual |
|---|---|---|---|---|---|---|---|---|
| EBE | Eberstal Medizintechnik AG | Medical technology | 2,006,969.4554 | 0.259 | 1,893,674.0463 | 0.1978 | 260,110.5345 | 48.8202 |
| NOR | Norlach Antriebstechnik GmbH | Automotive drive technology (Tier 1 supplier) | 526,555.34 | 0.068 | 454,563.2 | 0.0475 | 192,167.81 | 68.1188 |
| WIT | Wittenfels Holding GmbH | Private equity owned industrial group | 1,025,760.1943 | 0.1324 | 373,241.476 | 0.039 | 57,147.8361 | 18.2913 |
| RIN | Rindelmann Maschinenbau GmbH | Special machinery | 313,425.3402 | 0.0404 | 31,416.5498 | 0.0033 | 0 | 0 |
| ZOR | Zorneck Logistik GmbH | Contract logistics | 399,720 | 0.0516 | 220,330 | 0.023 | 78,835.16 | 41.4614 |
| ULM | Ulmhardt Verpackungen GmbH | Packaging | 718,149.0356 | 0.0927 | 294,828.4836 | 0.0308 | 155,586.4372 | 47.2747 |
| SAU | Sauerbeck Lebensmittel GmbH | Food manufacturing | 330,000 | 0.0426 | 0 | 0 | 41,532.26 | 23.7844 |
| VAR | Varnholt Chemie GmbH | Specialty chemicals | 436,465.76 | 0.0563 | 156,000 | 0.0163 | 111,880.4106 | 50.2556 |
| TEG | Teggwerk Elektronik GmbH | Electronics manufacturing | 693,041.678 | 0.0894 | 207,918.6429 | 0.0217 | -0.0053 | -0 |
| PEL | Pelzhoff Kunststofftechnik GmbH | Automotive plastic parts; insolvency application Jul-26 | 202,397.13 | 0.0261 | 0 | 0 | 123,036.4612 | 152.0639 |
| STE | Stelzhof Industrie AG | Industrial components | 180,000 | 0.0232 | 354,348.9642 | 0.037 | 0 | 0 |
| SOR | Sornegg Präzision AG | Precision parts | 640,075.827 | 0.0826 | 236,713.7913 | 0.0247 | 78,067.52 | 36.333 |
| MER | Merzbach Fenster GmbH | Windows and doors (prospect) | 0 | 0 | 135,000 | 0.0141 | 0 | 0 |
| NEW | New work not yet identified (new clients and extensions) | Fills the gap to target utilisation by grade (scenario share) | 276,167.7596 | 0.0356 | 5,217,813.2786 | 0.5449 | 0 | 0 |
| TOTAL | 7,748,727.52 | 9,575,848.4328 | 1,098,364.4243 |
| Measure | Value |
|---|---|
| Largest client share of revenue, FY2026 | 0.259 |
| Top five clients share of revenue, FY2026 | 0.6561 |
| Largest client share of revenue, FY2027 | 0.1978 |
| Top five clients share of revenue, FY2027 | 0.352 |
Receivables & payables
Upside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Value |
|---|---|
| as at | 2026-08-31 |
| Counterparty (fictional) | Item / document | Group | Amount (EUR) | Due date | Days past due | Not yet due | 1 to 30 | 31 to 60 | 61 to 90 | Over 90 | Action / note |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Eberstal Medizintechnik AG | August invoices: programme office (July time) and expenses | Clients in Germany | 135,257.48 | 2026-09-17 | 0 | 135,257.48 | 0 | 0 | 0 | 0 | 45-day terms; invoices go through the client supplier portal. |
| Eberstal Medizintechnik AG | July invoices: programme office (June time) and expenses | Clients in Germany | 124,853.06 | 2026-08-16 | 15 | 0 | 124,853.06 | 0 | 0 | 0 | Approved in the portal on 28-Aug; payment run 4-Sep. |
| Norlach Antriebstechnik GmbH | August invoice: footprint programme (July time) | Clients in Germany | 76,867.12 | 2026-10-02 | 0 | 76,867.12 | 0 | 0 | 0 | 0 | 60-day terms via the supplier portal. |
| Norlach Antriebstechnik GmbH | July invoice: footprint programme (June time) | Clients in Germany | 67,258.73 | 2026-09-01 | 0 | 67,258.73 | 0 | 0 | 0 | 0 | 60-day terms. |
| Norlach Antriebstechnik GmbH | June invoice: footprint programme (May time) | Clients in Germany | 48,041.96 | 2026-08-01 | 30 | 0 | 48,041.96 | 0 | 0 | 0 | Overdue: held in the portal pending the phase 2 cap sign-off; chased weekly. |
| Wittenfels Holding GmbH | August invoice: post-merger integration (July time) | Clients in Germany | 57,147.83 | 2026-09-02 | 0 | 57,147.83 | 0 | 0 | 0 | 0 | 30-day terms; private equity owner pays on time. |
| Zorneck Logistik GmbH | Final milestone, warehouse network redesign | Clients in Germany | 78,835.16 | 2026-09-30 | 0 | 78,835.16 | 0 | 0 | 0 | 0 | Invoiced on acceptance of the final report. |
| Ulmhardt Verpackungen GmbH | August invoice (July time and expenses) | Clients in Germany | 85,572.55 | 2026-09-17 | 0 | 85,572.55 | 0 | 0 | 0 | 0 | 45-day terms. |
| Ulmhardt Verpackungen GmbH | July invoice (June time and expenses) | Clients in Germany | 70,013.9 | 2026-08-16 | 15 | 0 | 70,013.9 | 0 | 0 | 0 | Paid 3-Sep per the bank. |
| Sauerbeck Lebensmittel GmbH | Interim milestone, S/4HANA readiness assessment (invoiced 31-Aug) | Clients in Germany | 41,532.26 | 2026-09-30 | 0 | 41,532.26 | 0 | 0 | 0 | 0 | 30-day terms. |
| Varnholt Chemie GmbH | August invoice: data platform (July time) | Clients in Germany | 61,534.23 | 2026-09-17 | 0 | 61,534.23 | 0 | 0 | 0 | 0 | 45-day terms. |
| Varnholt Chemie GmbH | July invoices: data platform (June time) and the working capital interim milestone | Clients in Germany | 50,346.18 | 2026-08-16 | 15 | 0 | 50,346.18 | 0 | 0 | 0 | Payment promised for the September run. |
| Sornegg Präzision AG | August invoice (July time and travel) | Clients in Austria and Switzerland | 78,067.52 | 2026-09-02 | 0 | 78,067.52 | 0 | 0 | 0 | 0 | Switzerland: outside the scope of German VAT. |
| Pelzhoff Kunststofftechnik GmbH | Invoice for June time (issued 1-Jul), net of the VAT corrected | Insolvent client | 49,214.59 | 2026-08-15 | 16 | 0 | 49,214.59 | 0 | 0 | 0 | Insolvency application 20-Jul-26. Claim filed with the administrator. 95% provided; output VAT corrected in July (UStG s17). |
| Pelzhoff Kunststofftechnik GmbH | Invoice for May time (issued 1-Jun), net of the VAT corrected | Insolvent client | 43,062.76 | 2026-07-16 | 46 | 0 | 0 | 43,062.76 | 0 | 0 | As above. |
| Pelzhoff Kunststofftechnik GmbH | Invoice for April time (issued 1-May), balance, net of the VAT corrected | Insolvent client | 30,759.12 | 2026-06-15 | 77 | 0 | 0 | 0 | 30,759.12 | 0 | As above. |
| Value |
|---|
| TOTAL |
| 1,098,364.45 |
| 682,072.88 |
| 342,469.69 |
| 43,062.76 |
| 30,759.12 |
| 0 |
| label | values |
|---|---|
| Clients in Germany: aging vs ledger | [null, null, 897260.46, "Ledger balance", 897260.4431, "Difference", 0, null] |
| Clients in Austria and Switzerland: aging vs ledger | [null, null, 78067.52, "Ledger balance", 78067.52, "Difference", 0, null] |
| Insolvent client: aging vs ledger | [null, null, 123036.47, "Ledger balance", 123036.4612, "Difference", 0, null] |
| Measure | Value |
|---|---|
| as at | 2026-08-31 |
| Counterparty (fictional) | Item / document | Group | Amount (EUR) | Due date | Days past due | Not yet due | 1 to 30 | 31 to 60 | 61 to 90 | Over 90 | Action / note |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Freelance SAP programme manager (sole trader, Munich) | August hours, Eberstal programme office | Subcontractors | 5,733.76 | 2026-09-29 | 0 | 5,733.76 | 0 | 0 | 0 | 0 | Timesheets approved by the engagement manager; 30-day terms; status reviewed for false self-employment (SGB IV s7a). |
| Freelance data engineer (sole trader, Stuttgart) | August hours, Varnholt data platform | Subcontractors | 4,073.99 | 2026-09-25 | 0 | 4,073.99 | 0 | 0 | 0 | 0 | Timesheets approved by the engagement manager; 30-day terms; status reviewed for false self-employment (SGB IV s7a). |
| Interim network of senior consultants (GmbH) | August hours, two consultants | Subcontractors | 3,017.77 | 2026-09-30 | 0 | 3,017.77 | 0 | 0 | 0 | 0 | Timesheets approved by the engagement manager; 30-day terms; status reviewed for false self-employment (SGB IV s7a). |
| Other freelancers (4 invoices) | August hours | Subcontractors | 2,263.32 | 2026-09-20 | 0 | 2,263.32 | 0 | 0 | 0 | 0 | Timesheets approved by the engagement manager; 30-day terms; status reviewed for false self-employment (SGB IV s7a). |
| Corporate card statement (travel and hotels) | August statement | Travel and expenses | 11,351.52 | 2026-09-15 | 0 | 11,351.52 | 0 | 0 | 0 | 0 | Coded to engagements; rebillable share invoiced with the September invoices. |
| Employee expense claims | August claims, paid with the September payroll | Travel and expenses | 9,287.61 | 2026-09-15 | 0 | 9,287.61 | 0 | 0 | 0 | 0 | Coded to engagements; rebillable share invoiced with the September invoices. |
| Software and data subscriptions (11 vendors) | August renewals | Overheads | 7,945.29 | 2026-09-14 | 0 | 7,945.29 | 0 | 0 | 0 | 0 | |
| Tax adviser and payroll bureau | August fees | Overheads | 5,826.55 | 2026-09-14 | 0 | 5,826.55 | 0 | 0 | 0 | 0 | |
| Leasing company (company cars) | September instalments | Overheads | 4,767.17 | 2026-09-14 | 0 | 4,767.17 | 0 | 0 | 0 | 0 | |
| Sundry overhead suppliers (14 invoices) | Office, events and IT | Overheads | 7,945.29 | 2026-09-14 | 0 | 7,945.29 | 0 | 0 | 0 | 0 |
| Value |
|---|
| TOTAL |
| 62,212.27 |
| 62,212.27 |
| 0 |
| 0 |
| 0 |
| 0 |
| label | values |
|---|---|
| Subcontractors: aging vs schedule | [null, null, 15088.84, "Ledger balance", 15088.8416, "Difference", 0, null] |
| Travel and expenses: aging vs schedule | [null, null, 20639.13, "Ledger balance", 20639.1345, "Difference", 0, null] |
| Overheads: aging vs schedule | [null, null, 26484.3, "Ledger balance", 26484.3, "Difference", 0, null] |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Clients in Germany (excl. Pelzhoff) | RECEIVABLES BY GROUP (incl. VAT) | Clients | 712,895.5215 | 670,346.0815 | 665,780.1664 | 815,125.1939 | 734,715.0005 | 827,102.1112 | 915,707.4454 | 897,260.4431 | 786,578.6219 | 988,205.3742 | 909,415.7781 | 1,132,815.4144 | 1,093,847.5315 | 1,078,644.3219 | 1,046,035.1931 | 1,048,201.5876 | 1,143,509.6289 | 915,464.6923 | 1,127,610.6187 | 1,183,309.5567 | 1,102,111.2148 | 1,245,760.2761 | 1,192,078.6657 | 1,193,268.8795 | 1,132,815.4144 | 1,193,268.8795 |
| Clients in Austria and Switzerland (no German VAT) | RECEIVABLES BY GROUP (incl. VAT) | Clients | 0 | 0 | 59,471.79 | 68,936.55 | 64,551.02 | 105,075.76 | 65,658.62 | 78,067.52 | 130,660.06 | 71,715.8228 | 123,087.4943 | 0 | 51,019.1999 | 92,831.3588 | 95,732.3387 | 102,694.6906 | 107,336.2586 | 81,807.6349 | 56,213.1662 | 54,447.3076 | 0 | 0 | 0 | 0 | 0 | 0 |
| Pelzhoff (insolvent; net of the VAT corrected) | RECEIVABLES BY GROUP (incl. VAT) | Clients | 36,076.8065 | 59,097.3223 | 61,023.2319 | 63,137.1899 | 71,975.2379 | 105,634.2808 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 | 123,036.4612 |
| TRADE RECEIVABLES, GROSS | RECEIVABLES BY GROUP (incl. VAT) | 748,972.328 | 729,443.4038 | 786,275.1883 | 947,198.9338 | 871,241.2584 | 1,037,812.152 | 1,104,402.5266 | 1,098,364.4243 | 1,040,275.1431 | 1,182,957.6582 | 1,155,539.7336 | 1,255,851.8756 | 1,267,903.1925 | 1,294,512.1418 | 1,264,803.9931 | 1,273,932.7394 | 1,373,882.3487 | 1,120,308.7884 | 1,306,860.2461 | 1,360,793.3255 | 1,225,147.676 | 1,368,796.7373 | 1,315,115.1269 | 1,316,305.3407 | 1,255,851.8756 | 1,316,305.3407 | |
| Pelzhoff: specific provision charged | PROVISIONS (IFRS 9) | A: ledger; F: none | 0 | 0 | 0 | 0 | 0 | 0 | 116,884.65 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 116,884.65 | 0 |
| Pelzhoff: specific provision held | PROVISIONS (IFRS 9) | opening + charge | 0 | 0 | 0 | 0 | 0 | 0 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 | 116,884.65 |
| General expected credit loss rate | PROVISIONS (IFRS 9) | A: policy; F: scenario | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.5% | 0.4% | 0.4% | 0.4% | 0.4% | 0.4% | 0.4% | 0.4% | 0.4% | 0.4% | 0.4% | 0.4% | 0.4% | 0.4% | 0.4% | 0.4% | 0.4% | 0.47% | 0.4% |
| Receivables under the general provision | PROVISIONS (IFRS 9) | gross less Pelzhoff from its application | 748,972.328 | 729,443.4038 | 786,275.1883 | 947,198.9338 | 871,241.2584 | 1,037,812.152 | 981,366.0654 | 975,327.9631 | 917,238.6819 | 1,059,921.197 | 1,032,503.2724 | 1,132,815.4144 | 1,144,866.7313 | 1,171,475.6806 | 1,141,767.5319 | 1,150,896.2782 | 1,250,845.8875 | 997,272.3272 | 1,183,823.7849 | 1,237,756.8643 | 1,102,111.2148 | 1,245,760.2761 | 1,192,078.6657 | 1,193,268.8795 | 1,132,815.4144 | 1,193,268.8795 |
| General provision held | PROVISIONS (IFRS 9) | base x rate | 3,744.8616 | 3,647.217 | 3,931.3759 | 4,735.9947 | 4,356.2063 | 5,189.0608 | 4,906.8303 | 4,876.6398 | 3,668.9547 | 4,239.6848 | 4,130.0131 | 4,531.2617 | 4,579.4669 | 4,685.9027 | 4,567.0701 | 4,603.5851 | 5,003.3835 | 3,989.0893 | 4,735.2951 | 4,951.0275 | 4,408.4449 | 4,983.0411 | 4,768.3147 | 4,773.0755 | 4,531.2617 | 4,773.0755 |
| General provision charge / (release) | PROVISIONS (IFRS 9) | movement | -1,042.9984 | -97.6446 | 284.1589 | 804.6187 | -379.7884 | 832.8545 | -282.2304 | -30.1905 | -1,207.6851 | 570.7301 | -109.6717 | 401.2486 | 48.2053 | 106.4358 | -118.8326 | 36.515 | 399.7984 | -1,014.2942 | 746.2058 | 215.7323 | -542.5826 | 574.5962 | -214.7264 | 4.7609 | -256.5983 | 241.8139 |
| BAD DEBTS AND CREDIT LOSSES (P&L) | PROVISIONS (IFRS 9) | -1,042.9984 | -97.6446 | 284.1589 | 804.6187 | -379.7884 | 832.8545 | 116,602.4196 | -30.1905 | -1,207.6851 | 570.7301 | -109.6717 | 401.2486 | 48.2053 | 106.4358 | -118.8326 | 36.515 | 399.7984 | -1,014.2942 | 746.2058 | 215.7323 | -542.5826 | 574.5962 | -214.7264 | 4.7609 | 116,628.0517 | 241.8139 | |
| TRADE RECEIVABLES, NET (to balance sheet) | PROVISIONS (IFRS 9) | 745,227.4664 | 725,796.1868 | 782,343.8124 | 942,462.9391 | 866,885.0521 | 1,032,623.0912 | 982,611.0463 | 976,603.1345 | 919,721.5384 | 1,061,833.3234 | 1,034,525.0705 | 1,134,435.9639 | 1,146,439.0756 | 1,172,941.5891 | 1,143,352.2729 | 1,152,444.5043 | 1,251,994.3151 | 999,435.0491 | 1,185,240.301 | 1,238,957.6481 | 1,103,854.5811 | 1,246,929.0462 | 1,193,462.1623 | 1,194,647.6152 | 1,134,435.9639 | 1,194,647.6152 | |
| Invoiced incl. VAT | INVOICED, COLLECTED AND DAYS | Clients | 527,612.918 | 586,360.3858 | 614,792.8045 | 784,999.8755 | 628,833.6246 | 808,468.5436 | 829,091.7946 | 733,153.3777 | 623,532.1877 | 819,456.284 | 762,043.8185 | 916,529.1519 | 919,957.2736 | 942,106.4331 | 873,134.7436 | 901,424.2622 | 978,489.2723 | 713,970.391 | 989,411.6492 | 932,148.5945 | 849,679.8065 | 1,011,195.8756 | 942,345.5027 | 989,019.4081 | 8,634,874.7664 | 11,042,883.2125 |
| Collected | INVOICED, COLLECTED AND DAYS | Clients | 736,213.53 | 605,889.31 | 557,961.02 | 624,076.13 | 704,791.3 | 641,897.65 | 739,124.49 | 739,191.48 | 681,621.4689 | 676,773.7689 | 789,461.7431 | 816,217.0099 | 907,905.9567 | 915,497.4838 | 902,842.8924 | 892,295.5159 | 878,539.663 | 967,543.9513 | 802,860.1915 | 878,215.5151 | 985,325.456 | 867,546.8142 | 996,027.1131 | 987,829.1943 | 8,313,218.9008 | 10,982,429.7474 |
| Debtor days (gross receivables / invoicing of the last three months x days) | INVOICED, COLLECTED AND DAYS | 44.006 | 38.6339 | 40.9337 | 42.4442 | 39.5116 | 42.4969 | 44.8311 | 42.6241 | 43.7855 | 50.0115 | 47.6882 | 46.2518 | 44.8896 | 41.9299 | 41.6176 | 41.735 | 45.9117 | 39.3033 | 44.8311 | 47.502 | 40.6726 | 45.0871 | 42.6921 | 41.1547 | 46.2518 | 41.1547 | |
| Debtor days excluding Pelzhoff | INVOICED, COLLECTED AND DAYS | 41.8863 | 35.5039 | 37.7568 | 39.615 | 36.2474 | 38.1713 | 39.8367 | 37.8494 | 38.6068 | 44.8099 | 42.6106 | 41.7205 | 40.5336 | 37.9447 | 37.5691 | 37.7042 | 41.8001 | 34.9868 | 40.6104 | 43.2071 | 36.588 | 41.0344 | 38.698 | 37.3079 | 41.7205 | 37.3079 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Invoices received (incl. VAT) | SUBCONTRACTORS | 8,042.528 | 10,062.8643 | 3,019.3193 | 18,720.2556 | 42,853.74 | 56,569.0804 | 23,074.4055 | 15,309.9986 | 42,527.3539 | 18,771.4804 | 5,018.3314 | 23,711.8405 | 20,999.687 | 28,097.8504 | 1,183.2169 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 267,681.1979 | 50,280.7543 | |
| Opening balance | SUBCONTRACTORS | 31,500 | 8,684.888 | 10,135.7623 | 3,031.2216 | 19,826.3571 | 44,771.4971 | 52,865.0275 | 23,775.2929 | 15,088.8416 | 42,527.3539 | 18,771.4804 | 5,018.3314 | 23,711.8405 | 20,999.687 | 28,097.8504 | 1,183.2169 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
| Paid | SUBCONTRACTORS | A: bank; F: opening + invoices - closing at days payable | 30,857.64 | 8,611.99 | 10,123.86 | 1,925.12 | 17,908.6 | 48,475.55 | 52,164.14 | 23,996.45 | 15,088.8416 | 42,527.3539 | 18,771.4804 | 5,018.3314 | 23,711.8405 | 20,999.687 | 28,097.8504 | 1,183.2169 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 275,469.3574 | 73,992.5948 |
| CLOSING BALANCE | SUBCONTRACTORS | 8,684.888 | 10,135.7623 | 3,031.2216 | 19,826.3571 | 44,771.4971 | 52,865.0275 | 23,775.2929 | 15,088.8416 | 42,527.3539 | 18,771.4804 | 5,018.3314 | 23,711.8405 | 20,999.687 | 28,097.8504 | 1,183.2169 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 23,711.8405 | 0 | |
| Invoices received (incl. VAT) | TRAVEL CARD STATEMENTS AND EXPENSE CLAIMS | 30,736.8882 | 39,042.0233 | 46,168.5305 | 38,099.6747 | 40,943.1795 | 57,937.8927 | 48,874.9351 | 38,548.3405 | 57,488.8902 | 49,603.6556 | 48,403.6154 | 53,782.2742 | 52,912.6871 | 55,834.0051 | 55,594.0788 | 57,443.8243 | 44,172.8648 | 57,082.2886 | 54,246.4503 | 45,359.5613 | 56,574.3719 | 50,035.838 | 52,459.7932 | 56,744.4925 | 549,629.8999 | 638,460.2558 | |
| Opening balance | TRAVEL CARD STATEMENTS AND EXPENSE CLAIMS | 12,400 | 15,579.9582 | 19,244.3515 | 24,125.202 | 19,285.1067 | 19,822.8362 | 30,654.4589 | 23,581.694 | 20,639.1345 | 28,744.4451 | 24,801.8278 | 24,201.8077 | 26,891.1371 | 26,456.3435 | 27,917.0025 | 27,797.0394 | 28,721.9122 | 22,086.4324 | 28,541.1443 | 27,123.2252 | 22,679.7806 | 28,287.1859 | 25,017.919 | 26,229.8966 | |||
| Paid | TRAVEL CARD STATEMENTS AND EXPENSE CLAIMS | A: bank; F: opening + invoices - closing at days payable | 27,556.93 | 35,377.63 | 41,287.68 | 42,939.77 | 40,405.45 | 47,106.27 | 55,947.7 | 41,490.9 | 49,383.5796 | 53,546.2729 | 49,003.6355 | 51,092.9448 | 53,347.4806 | 54,373.3461 | 55,714.0419 | 56,518.9515 | 50,808.3445 | 50,627.5767 | 55,664.3695 | 49,803.0058 | 50,966.9666 | 53,305.105 | 51,247.8156 | 54,602.1428 | 535,138.7628 | 636,979.1466 |
| CLOSING BALANCE | TRAVEL CARD STATEMENTS AND EXPENSE CLAIMS | 15,579.9582 | 19,244.3515 | 24,125.202 | 19,285.1067 | 19,822.8362 | 30,654.4589 | 23,581.694 | 20,639.1345 | 28,744.4451 | 24,801.8278 | 24,201.8077 | 26,891.1371 | 26,456.3435 | 27,917.0025 | 27,797.0394 | 28,721.9122 | 22,086.4324 | 28,541.1443 | 27,123.2252 | 22,679.7806 | 28,287.1859 | 25,017.919 | 26,229.8966 | 28,372.2462 | 26,891.1371 | 28,372.2462 | |
| Invoices received (incl. VAT) | OVERHEAD SUPPLIERS (excl. rent) | 55,457.035 | 86,887.287 | 66,832.017 | 59,439.999 | 66,104.867 | 59,285.533 | 77,814.971 | 53,473.381 | 67,209.475 | 82,988.875 | 61,259.475 | 61,259.475 | 105,721.1791 | 63,097.2593 | 63,097.2593 | 89,142.1705 | 63,097.2593 | 63,097.2593 | 63,097.2593 | 63,097.2593 | 69,047.2593 | 63,097.2593 | 63,097.2593 | 63,097.2593 | 798,012.39 | 831,785.942 | |
| Opening balance | OVERHEAD SUPPLIERS (excl. rent) | 41,800 | 25,783.655 | 42,058.722 | 33,919.299 | 30,144.028 | 33,914.775 | 29,600.318 | 39,168.739 | 26,484.3 | 33,604.7375 | 41,494.4375 | 30,629.7375 | 30,629.7375 | 52,860.5895 | 31,548.6296 | 31,548.6296 | 44,571.0852 | 31,548.6296 | 31,548.6296 | 31,548.6296 | 31,548.6296 | 34,523.6296 | 31,548.6296 | 31,548.6296 | |||
| Paid | OVERHEAD SUPPLIERS (excl. rent) | A: bank; F: opening + invoices - closing at days payable | 71,473.38 | 70,612.22 | 74,971.44 | 63,215.27 | 62,334.12 | 63,599.99 | 68,246.55 | 66,157.82 | 60,089.0375 | 75,099.175 | 72,124.175 | 61,259.475 | 83,490.327 | 84,409.2192 | 63,097.2593 | 76,119.7149 | 76,119.7149 | 63,097.2593 | 63,097.2593 | 63,097.2593 | 66,072.2593 | 66,072.2593 | 63,097.2593 | 63,097.2593 | 809,182.6525 | 830,867.0499 |
| CLOSING BALANCE | OVERHEAD SUPPLIERS (excl. rent) | 25,783.655 | 42,058.722 | 33,919.299 | 30,144.028 | 33,914.775 | 29,600.318 | 39,168.739 | 26,484.3 | 33,604.7375 | 41,494.4375 | 30,629.7375 | 30,629.7375 | 52,860.5895 | 31,548.6296 | 31,548.6296 | 44,571.0852 | 31,548.6296 | 31,548.6296 | 31,548.6296 | 31,548.6296 | 34,523.6296 | 31,548.6296 | 31,548.6296 | 31,548.6296 | 30,629.7375 | 31,548.6296 | |
| TRADE PAYABLES (to balance sheet) | TOTALS | 50,048.5012 | 71,438.8358 | 61,075.7226 | 69,255.4918 | 98,509.1083 | 113,119.8044 | 86,525.7259 | 62,212.2761 | 104,876.5366 | 85,067.7457 | 59,849.8766 | 81,232.7151 | 100,316.62 | 87,563.4826 | 60,528.886 | 73,292.9974 | 53,635.062 | 60,089.7739 | 58,671.8548 | 54,228.4103 | 62,810.8156 | 56,566.5486 | 57,778.5262 | 59,920.8759 | 81,232.7151 | 59,920.8759 |
13-week cash forecast
Upside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | 2026-09-18 | 2026-09-25 | 2026-10-02 | 2026-10-09 | 2026-10-16 | 2026-10-23 | 2026-10-30 | 2026-11-06 | 2026-11-13 | 2026-11-20 | 2026-11-27 | 2026-12-04 | 2026-12-11 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Client receipts (EUR invoices; German clients incl. 19% VAT) | 159,044.9622 | 159,044.9622 | 157,266.3682 | 152,819.8833 | 152,819.8833 | 152,819.8833 | 152,819.8833 | 179,723.7605 | 184,207.7401 | 184,207.7401 | 184,207.7401 | 184,264.4982 | 184,307.0667 |
| TOTAL RECEIPTS | 159,044.9622 | 159,044.9622 | 157,266.3682 | 152,819.8833 | 152,819.8833 | 152,819.8833 | 152,819.8833 | 179,723.7605 | 184,207.7401 | 184,207.7401 | 184,207.7401 | 184,264.4982 | 184,307.0667 |
| Net salaries (last banking day) | 0 | 0 | -188,292.0207 | 0 | 0 | 0 | -190,866.6961 | 0 | 0 | 0 | 0 | -189,580.0709 | 0 |
| Net bonus (March payroll only) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Social security, employer and employee (third-last banking day) | 0 | 0 | -106,069.382 | 0 | 0 | 0 | -107,960.654 | 0 | 0 | 0 | -107,081.0773 | 0 | 0 |
| Wage tax withheld (10th) | 0 | 0 | 0 | 0 | -94,291.4578 | 0 | 0 | 0 | -95,457.5659 | 0 | 0 | 0 | -94,878.845 |
| Severance on separations (month end) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Subcontractors (30 days) | -3,520.5732 | -3,520.5732 | -5,258.3954 | -9,602.9509 | -9,602.9509 | -9,602.9509 | -9,602.9509 | -5,126.1462 | -4,380.0121 | -4,380.0121 | -4,380.0121 | -2,524.6747 | -1,133.1716 |
| Travel card statements and expense claims | -11,434.5293 | -11,434.5293 | -11,622.1192 | -12,091.0939 | -12,091.0939 | -12,091.0939 | -12,091.0939 | -11,528.0262 | -11,434.1816 | -11,434.1816 | -11,434.1816 | -11,493.0016 | -11,537.1166 |
| Rent (in advance, first working day) | 0 | 0 | -28,560 | 0 | 0 | 0 | 0 | -28,560 | 0 | 0 | 0 | -28,560 | 0 |
| Overhead suppliers | -14,084.3822 | -14,084.3822 | -14,905.3811 | -16,957.8782 | -16,957.8782 | -16,957.8782 | -16,957.8782 | -16,847.389 | -16,828.9742 | -16,828.9742 | -16,828.9742 | -15,116.8659 | -13,832.7847 |
| VAT return, month two months earlier (10th) | 0 | 0 | 0 | 0 | -88,417.2276 | 0 | 0 | 0 | -53,878.4172 | 0 | 0 | 0 | -96,462.4747 |
| Corporate income tax prepayment (10-Dec) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -41,575 |
| Trade tax prepayment (15-Nov) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -45,025 | 0 | 0 | 0 |
| Bank loan instalment and interest (month end) | 0 | 0 | -4,633.6585 | 0 | 0 | 0 | 0 | -4,619.074 | 0 | 0 | 0 | -4,604.4895 | 0 |
| Capex incl. VAT | -2,054.6842 | -2,054.6842 | -1,851.5025 | -1,343.5484 | -1,343.5484 | -1,343.5484 | -1,343.5484 | -810.7355 | -721.9333 | -721.9333 | -721.9333 | -708.6258 | -698.6452 |
| Dividends incl. withholding tax | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| TOTAL PAYMENTS | -31,094.169 | -31,094.169 | -361,192.4595 | -39,995.4714 | -222,704.1567 | -39,995.4714 | -338,822.8214 | -67,491.371 | -182,701.0843 | -78,390.1012 | -140,446.1785 | -252,587.7284 | -260,118.0376 |
| NET CASH FLOW FOR THE WEEK | 127,950.7932 | 127,950.7932 | -203,926.0912 | 112,824.4119 | -69,884.2734 | 112,824.4119 | -186,002.9381 | 112,232.3896 | 1,506.6558 | 105,817.6388 | 43,761.5615 | -68,323.2302 | -75,810.9709 |
| Opening cash | 673,446.4993 | 801,397.2926 | 929,348.0858 | 725,421.9946 | 838,246.4065 | 768,362.1331 | 881,186.545 | 695,183.6068 | 807,415.9964 | 808,922.6522 | 914,740.291 | 958,501.8525 | 890,178.6223 |
| CLOSING CASH | 801,397.2926 | 929,348.0858 | 725,421.9946 | 838,246.4065 | 768,362.1331 | 881,186.545 | 695,183.6068 | 807,415.9964 | 808,922.6522 | 914,740.291 | 958,501.8525 | 890,178.6223 | 814,367.6514 |
| Minimum cash buffer (board policy) | 600,000 | 600,000 | 600,000 | 600,000 | 600,000 | 600,000 | 600,000 | 600,000 | 600,000 | 600,000 | 600,000 | 600,000 | 600,000 |
| HEADROOM / (SHORTFALL) VS BUFFER | 201,397.2926 | 329,348.0858 | 125,421.9946 | 238,246.4065 | 168,362.1331 | 281,186.545 | 95,183.6068 | 207,415.9964 | 208,922.6522 | 314,740.291 | 358,501.8525 | 290,178.6223 | 214,367.6514 |
| Status | OK | OK | OK | OK | OK | OK | OK | OK | OK | OK | OK | OK | OK |
| Measure | Value |
|---|---|
| low | 695,183.6068 |
| lowwk | 2026-10-30 |
| short | 95,183.6068 |
| fac | 750,000 |
| fachead | 750,000 |
| taxwk | 931,097.1014 |
| Measure | Value |
|---|---|
| rec close | 814,367.6514 |
| rec dec | 147,765.3308 |
| rec implied | 962,132.9822 |
| rec bs | 962,132.9822 |
| rec diff | 0 |
Schedules & controls
Upside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Value |
|---|---|
| overall status | OK |
| check | proves | value | tolerance | status |
|---|---|---|---|---|
| Balance sheet balances in every month | Total assets less liabilities and equity, all 24 months | 0 | 0.5 | OK |
| Cash flow: indirect method equals direct method every month | P&L and balance sheet movements equal the sum of the schedule cash lines | 0 | 0.5 | OK |
| Closing cash on the cash flow equals balance sheet cash | Link integrity | 0 | 0.5 | OK |
| Retained earnings roll: closing = opening + profit - dividends | Equity roll-forward to Dec-27 | 0 | 0.5 | OK |
| EBITDA on the cash flow equals the P&L | Add-backs complete | 0 | 0.5 | OK |
| Opening balance sheet at 31-Dec-25 balances | FY2025 closing balances on Inputs_Actuals and the registers | 0 | 0.5 | OK |
| Fixed-fee and capped revenue in actual months equals the contract method | Ledger revenue agrees with % complete (and the cap), every engagement, every actual month | 0 | 0.5 | OK |
| Hours by practice and grade equal hours booked to engagements, every month | Timesheets by grade and by engagement agree; forecast demand by grade keeps every hour | 0 | 0.5 | OK |
| Staffing mixes sum to 100% for every profile | No hours lost in the grade split | 0 | 0 | OK |
| Milestone shares sum to 100% | Every fixed fee is fully invoiced | 0 | 0 | OK |
| Percentage complete stays between 0% and 100% | No over-recognition | 0 | 0.0001 | OK |
| Fixed fees completing within the horizon are fully invoiced by completion | Milestone invoicing reaches the fee | 0 | 0.5 | OK |
| Capped engagements are never invoiced above the cap | Fees invoiced to date never exceed the cap | 0 | 0.5 | OK |
| Client fee revenue equals the P&L, every month | Client blocks and engagement totals agree | 0 | 0.5 | OK |
| Practice revenue equals the P&L, every month | 0 | 0.5 | OK | |
| Practice contributions equal P&L gross profit, every month | 0 | 0.5 | OK | |
| Allocated practice profits equal EBITDA, every month | Central costs fully allocated | 0 | 0.5 | OK |
| Time to cash: standard value less discounts and write-downs equals fee revenue | The realisation waterfall is complete | 0 | 0.5 | OK |
| VAT balance equals the last two months net less the special prepayment held | The one-month extension and the special prepayment are applied correctly | 0 | 0.5 | OK |
| FY2026 tax charge equals the statutory rates on the annual taxable profit | Year-to-date method is exact for the full year | 0 | 0.5 | OK |
| FY2027 tax charge equals the statutory rates on the annual taxable profit | 0 | 0.5 | OK | |
| AR aging: clients in germany tie to the ledger | Item listing agrees with the balance at the last actual month | 0 | 0.5 | OK |
| AR aging: clients in austria and switzerland tie to the ledger | Item listing agrees with the balance at the last actual month | 0 | 0.5 | OK |
| AR aging: insolvent client tie to the ledger | Item listing agrees with the balance at the last actual month | 0 | 0.5 | OK |
| AP aging: subcontractors tie to the Payables schedule | 0 | 0.5 | OK | |
| AP aging: travel and expenses tie to the Payables schedule | 0 | 0.5 | OK | |
| AP aging: overheads tie to the Payables schedule | 0 | 0.5 | OK | |
| 13-week cash forecast reconciles to the monthly balance sheet at 31-Dec-26 | Weekly phasing distributes exactly the monthly cash lines | 0 | 0.5 | OK |
| Scenario snapshots are current for the selected scenario | Live column equals the stored snapshot | 0 | 0.5 | OK |
| Budget vs actual revenue bridge reconciles to the P&L variance | Hours plus rate effects equal the revenue variance | 0 | 0.5 | OK |
| EBITDA walk from budget to actual reconciles | Variances explain the full EBITDA gap | 0 | 0.5 | OK |
| Trade receivables never negative | 725,796.1868 | 0 | OK | |
| Trade payables never negative | 50,048.5012 | 0 | OK | |
| Subcontractor hours never negative (every practice and grade, every month) | 0 | 0.01 | OK | |
| Headcount never negative | 0.9876 | 0 | OK | |
| Credit loss provisions never negative | 0 | 0 | OK | |
| Fixed asset net book value never negative | 235,756.4444 | 0 | OK | |
| Bank loan never negative | 66,659 | 0 | OK | |
| Timeline: months flagged actual equal the last actual month number | 0 | 0.5 | OK |
| item | note | value |
|---|---|---|
| Lowest month-end cash in the forecast (selected scenario) | Below the buffer means a facility draw or action | 706,682.306 |
| Lowest 13-week closing cash | 695,183.6068 | |
| Lowest forecast utilisation of own fee earners | Below 65% signals idle capacity | 0.6792 |
| Largest client share of FY2027 revenue | Above 15% is a concentration risk | 0.1978 |
| Lock-up days at the last actual month | Above 70 days ties up cash | 62.0692 |
| Pelzhoff claim at the last actual month, net of provision (EUR) | Recovery depends on the insolvency distribution | 6,151.8112 |
| type | label | unit | value | note | base | downside | upside | selected | ytd actual reference |
|---|---|---|---|---|---|---|---|---|---|
| scalar | Company name | Selmberg Consulting GmbH (fictional demonstration company) | All figures fictional. German limited company (GmbH) in Munich, financial year = calendar year, reporting currency EUR; every client is invoiced in EUR. | ||||||
| scalar | Reporting currency | EUR | |||||||
| scalar | Model start month (month end) | date | 2026-01-31 | 24 monthly columns from this month | |||||
| scalar | Last actual month (month end) | date | 2026-08-31 | Months up to and including this date are actual (fictional ledger); later months are forecast | |||||
| scalar | Last actual month number | calc | 8 | ||||||
| scalar | Scenario selector (1 = Base, 2 = Downside, 3 = Upside) | input | 3 | Change this cell and every forecast month moves. Base = management case; Downside = worst case; Upside = best case. | |||||
| scalar | Scenario name | calc | Upside | ||||||
| scalar | Minimum cash buffer (board policy) | EUR | 600,000 | About one month of payroll, social security and wage tax; used by the 13-week cash forecast and the CFO report | |||||
| scalar | Undrawn overdraft facility available | EUR | 750,000 | Committed current account overdraft (Kontokorrent), undrawn; first lever if the buffer is breached | |||||
| scalar | Aged receivables and payables: as-at date | calc | 2026-08-31 | ||||||
| scalar | VAT: standard rate | rate | 0.19 | BMF: Regelsteuersatz 19% (UStG s12(1)). Charged to German clients only. | |||||
| scalar | Permanent one-month filing extension (Dauerfristverlaengerung) in use (1 = yes) | flag | 1 | UStG s18 and UStDV s46 to s48: each monthly return and payment moves to the 10th of the second month; a special prepayment of 1/11 of the prior-year prepayments is paid by 10-Feb and credited against the December return (service.berlin.de; BMF VAT manual). | |||||
| scalar | Special prepayment paid 10-Feb-25 (credited against the Dec-25 return, paid 10-Feb-26) | EUR | 82,000 | 1/11 of the FY2024 prepayments (fictional ledger) | |||||
| scalar | Special prepayment paid 10-Feb-26 (credited against the Dec-26 return) | EUR | 88,000 | 1/11 of the FY2025 prepayments (fictional ledger). The Feb-27 payment is calculated from the FY2026 returns. | |||||
| scalar | Subcontractors: share invoicing with German VAT | share | 0.85 | The rest are small businesses that charge no VAT (UStG s19) | |||||
| scalar | Travel: recoverable input VAT as a share of net travel cost | share | 0.09 | Company average: hotels and long-distance rail at 7%, flights and car costs at 19%, foreign costs without German VAT | |||||
| scalar | IT and software: share bought from foreign vendors (reverse charge, UStG s13b) | share | 0.6 | Self-assessed output and input VAT net to zero | |||||
| scalar | Corporate income tax rate | rate | 0.15 | KStG s23(1): 15% to FY2027; cut by one point a year from 2028 to 10% in 2032 (BMF monthly report Aug-25, investment programme law) | |||||
| scalar | Solidarity surcharge on corporate income tax | rate | 0.055 | BMF: 5.5% since 1998; upheld by the Federal Constitutional Court on 26-Mar-25 (2 BvR 1505/20) | |||||
| scalar | Trade tax: base rate (Steuermesszahl) | rate | 0.035 | GewStG s11(2). No allowance for a GmbH. | |||||
| scalar | Trade tax: municipal multiplier (Hebesatz), Landeshauptstadt Muenchen | multiplier | 4.9 | City of Munich: 490% | |||||
| scalar | Corporate income tax incl. solidarity surcharge | calc | 0.1583 | 15% x 1.055 | |||||
| scalar | Trade tax rate on taxable trade income | calc | 0.1715 | 3.5% x 490% | |||||
| scalar | Trade tax add-back: allowance on financing components | EUR a year | 200,000 | GewStG s8 no. 1: a quarter of interest, 50% of property rent and 20% of movable leases above EUR 200,000 is added back | |||||
| scalar | Client entertainment: share not deductible for income tax | share | 0.3 | EStG s4(5) no. 2: 70% deductible; input VAT recoverable in full | |||||
| scalar | Withholding tax on dividends (25% plus 5.5% solidarity surcharge) | rate | 0.2637 | EStG s43a; for GmbH distributions filed and paid on the day of payment (ELSTER guidance on the KapESt return 2026) | |||||
| scalar | FY2025 corporate income tax and solidarity surcharge assessed | EUR | 166,300 | Notice received Jul-26 (fictional); resets the quarterly prepayments to a quarter of this amount | |||||
| scalar | FY2025 trade tax assessed | EUR | 180,100 | Notice received Jul-26 (fictional) | |||||
| scalar | Corporate income tax prepayment per quarter until the FY2025 notice | EUR | 36,000 | Due 10-Mar, 10-Jun, 10-Sep, 10-Dec (EStG s37 via KStG s31) | |||||
| scalar | Trade tax prepayment per quarter until the FY2025 notice | EUR | 38,000 | Due 15-Feb, 15-May, 15-Aug, 15-Nov (GewStG s19) | |||||
| scalar | Month the FY2025 notices were received | month | 2026-07-31 | Later prepayments are a quarter of the FY2025 assessment until changed | |||||
| scalar | FY2027 prepayments aligned to the FY2026 outlook (1 = application filed in Q4-26; 0 = per the FY2025 notice) | flag | 1 | Taxpayers may apply to adjust prepayments to the expected tax (GewStG s19(3); EStG s37(3)) | |||||
| scalar | Contribution ceiling, pension and unemployment insurance, 2026 (per month) | EUR | 8,450 | BMAS: EUR 101,400 a year | |||||
| scalar | Contribution ceiling, health and long-term care insurance, 2026 (per month) | EUR | 5,812.5 | BMAS: EUR 69,750 a year | |||||
| scalar | Contribution ceiling, pension and unemployment insurance, 2027 (per month) | EUR | 8,850 | BMAS draft of 21-Sep-26: EUR 106,200 a year (Assumption until enacted) | |||||
| scalar | Contribution ceiling, health and long-term care insurance, 2027 (per month) | EUR | 6,375 | BMAS draft of 21-Sep-26: EUR 76,500 a year (Assumption until enacted) | |||||
| scalar | Pension insurance, each side | rate | 0.093 | 18.6% in total for 2026 (BMAS); 2027 assumed unchanged (German Pension Insurance estimate, Aug-26; the 2027 rate is set in the autumn) | |||||
| scalar | Unemployment insurance, each side | rate | 0.013 | 2.6% in total (BMAS) | |||||
| scalar | Health insurance general rate, each side | rate | 0.073 | 14.6% in total | |||||
| scalar | Health insurance additional contribution, average (split equally) | rate | 0.029 | Federal Ministry of Health: 2.9% average for 2026; 2027 assumed unchanged | |||||
| scalar | Long-term care insurance, each side | rate | 0.018 | 3.6% in total; employer 1.8% (Federal Ministry of Health) | |||||
| scalar | Long-term care surcharge for childless employees (employee only) | rate | 0.006 | Federal Ministry of Health: 0.6% | |||||
| scalar | Share of staff paying the childless surcharge | share | 0.4 | Payroll estimate (fictional) | |||||
| scalar | Maternity levy U2 (employer) | rate | 0.0042 | Every employer pays U2; the rate is set by each health insurer (0.42% is one insurer published 2026 rate); U1 does not apply above 30 employees (AAG s1) | |||||
| scalar | Insolvency benefit levy U3 (employer) | rate | 0.0015 | 0.15% (SGB III s360; unchanged for 2026) | |||||
| scalar | Employer rate on earnings up to the pension ceiling (pension, unemployment, U2, U3) | calc | 0.1117 | ||||||
| scalar | Employer rate on earnings up to the health ceiling (health incl. half the additional rate, care) | calc | 0.1055 | ||||||
| scalar | Employee rate on earnings up to the pension ceiling | calc | 0.106 | ||||||
| scalar | Employee rate on earnings up to the health ceiling (incl. the average childless surcharge) | calc | 0.1079 | ||||||
| scalar | Grade | Code | Rate card (EUR/hour) | Fixed salary (EUR a year) | |||||
| scalar | Partner | P | 360 | 205,000 | |||||
| scalar | Director | D | 300 | 152,000 | |||||
| scalar | Manager | M | 240 | 112,000 | |||||
| scalar | Senior consultant | S | 190 | 83,000 | |||||
| scalar | Consultant | C | 145 | 62,500 | |||||
| scalar | Average wage tax, solidarity surcharge and church tax withheld: partner | share | 0.36 | Payroll analysis (fictional) | |||||
| scalar | Average wage tax, solidarity surcharge and church tax withheld: director | share | 0.33 | ||||||
| scalar | Average wage tax, solidarity surcharge and church tax withheld: manager | share | 0.29 | ||||||
| scalar | Average wage tax, solidarity surcharge and church tax withheld: senior consultant | share | 0.25 | ||||||
| scalar | Average wage tax, solidarity surcharge and church tax withheld: consultant | share | 0.21 | ||||||
| scalar | Average wage tax withheld: central staff | share | 0.22 | ||||||
| scalar | Average wage tax withheld: founder | share | 0.38 | ||||||
| scalar | Average wage tax withheld on bonus payments | share | 0.36 | Bonuses are paid mostly to partners and directors | |||||
| scalar | Employer contributions on the bonus: partner | calc | 0 | Managers and above are above both ceilings; senior consultants above the health ceiling | |||||
| scalar | Employer contributions on the bonus: director | calc | 0 | Managers and above are above both ceilings; senior consultants above the health ceiling | |||||
| scalar | Employer contributions on the bonus: manager | calc | 0 | Managers and above are above both ceilings; senior consultants above the health ceiling | |||||
| scalar | Employer contributions on the bonus: senior consultant | calc | 0.1117 | Managers and above are above both ceilings; senior consultants above the health ceiling | |||||
| scalar | Employer contributions on the bonus: consultant | calc | 0.2172 | Managers and above are above both ceilings; senior consultants above the health ceiling | |||||
| scalar | Maximum sustainable utilisation (demand above it goes to subcontractors) | share | 0.9 | ||||||
| scalar | Founder: share of a full-time fee earner available for client work (operations partner pool) | share | 0.5 | The founder runs the firm and leads new business; payroll sits in central costs | |||||
| scalar | Average available hours per FTE per month, FY2026 | calc | 140 | ||||||
| scalar | Standard cost rate FY2026: partner (EUR per chargeable hour) | calc | 409.1295 | (salary + employer contributions + bonus at target) / (available hours x target utilisation) | |||||
| scalar | Standard cost rate FY2026: director (EUR per chargeable hour) | calc | 191.9494 | (salary + employer contributions + bonus at target) / (available hours x target utilisation) | |||||
| scalar | Standard cost rate FY2026: manager (EUR per chargeable hour) | calc | 114.3849 | (salary + employer contributions + bonus at target) / (available hours x target utilisation) | |||||
| scalar | Standard cost rate FY2026: senior consultant (EUR per chargeable hour) | calc | 77.6796 | (salary + employer contributions + bonus at target) / (available hours x target utilisation) | |||||
| scalar | Standard cost rate FY2026: consultant (EUR per chargeable hour) | calc | 58.5362 | (salary + employer contributions + bonus at target) / (available hours x target utilisation) | |||||
| scalar | Central staff bonus target (share of fixed pay; not the founder) | share | 0.06 | ||||||
| scalar | Bonus accrual factor used in the actual months (share of target) | share | 0.7 | FY2026 performance below budget: accrued at 70% of target | |||||
| scalar | Employer contributions share of the bonus provision (payment split) | share | 0.03 | ||||||
| scalar | Recruitment agency fee, share of the first-year salary (experienced hires) | share | 0.22 | ||||||
| scalar | Campus recruiting cost per graduate hire | EUR | 2,500 | ||||||
| scalar | Attrition a year, base: partner | rate | 0 | ||||||
| scalar | Attrition a year, base: director | rate | 0.05 | ||||||
| scalar | Attrition a year, base: manager | rate | 0.1 | Consulting market norm for the grade (company assumption) | |||||
| scalar | Attrition a year, base: senior consultant | rate | 0.15 | ||||||
| scalar | Attrition a year, base: consultant | rate | 0.15 | ||||||
| scalar | Average years of service of consultants and senior consultants (separations) | years | 3 | HR records (fictional) | |||||
| scalar | Severance per year of service (monthly salaries) | months | 0.5 | KSchG s1a(2) benchmark of 0.5 monthly earnings per year of service, used in separation agreements | |||||
| scalar | Equipment per new hire | EUR | 2,400 | ||||||
| scalar | IT replacement cycle, capex per month | EUR | 2,600 | ||||||
| scalar | Depreciation: IT equipment, useful life | years | 3 | ||||||
| scalar | Depreciation: office fit-out and furniture, useful life | years | 10 | Lease term of the Munich office | |||||
| scalar | Overhead and subcontractor rate inflation applied from FY2027 | rate | 0.03 | ||||||
| scalar | Profile | Code | Partner | Director | |||||
| scalar | Diagnostic and strategy | DIA | 0.08 | 0.08 | |||||
| scalar | Implementation and transformation | IMP | 0.045 | 0.065 | |||||
| scalar | Programme management | PMO | 0.03 | 0.06 | |||||
| scalar | New Year 2026 | 2026-01-01 | |||||||
| scalar | Epiphany 2026 | 2026-01-06 | |||||||
| scalar | Good Friday 2026 | 2026-04-03 | |||||||
| scalar | Easter Monday 2026 | 2026-04-06 | |||||||
| scalar | Labour Day 2026 | 2026-05-01 | |||||||
| scalar | Ascension Day 2026 | 2026-05-14 | |||||||
| scalar | Whit Monday 2026 | 2026-05-25 | |||||||
| scalar | Corpus Christi 2026 | 2026-06-04 | |||||||
| scalar | Assumption Day 2026 | 2026-08-15 | |||||||
| scalar | German Unity Day 2026 | 2026-10-03 | |||||||
| scalar | All Saints Day 2026 | 2026-11-01 | |||||||
| scalar | Christmas Day 2026 | 2026-12-25 | |||||||
| scalar | Second Day of Christmas 2026 | 2026-12-26 | |||||||
| scalar | New Year 2027 | 2027-01-01 | |||||||
| scalar | Epiphany 2027 | 2027-01-06 | |||||||
| scalar | Good Friday 2027 | 2027-03-26 | |||||||
| scalar | Easter Monday 2027 | 2027-03-29 | |||||||
| scalar | Labour Day 2027 | 2027-05-01 | |||||||
| scalar | Ascension Day 2027 | 2027-05-06 | |||||||
| scalar | Whit Monday 2027 | 2027-05-17 | |||||||
| scalar | Corpus Christi 2027 | 2027-05-27 | |||||||
| scalar | Assumption Day 2027 | 2027-08-15 | |||||||
| scalar | German Unity Day 2027 | 2027-10-03 | |||||||
| scalar | All Saints Day 2027 | 2027-11-01 | |||||||
| scalar | Christmas Day 2027 | 2027-12-25 | |||||||
| scalar | Second Day of Christmas 2027 | 2027-12-26 | |||||||
| scalar | Fixed fee: share invoiced at the start | share | 0.3 | Standard engagement letter | |||||
| scalar | Fixed fee: share invoiced at the interim milestone (mid-point) | share | 0.4 | ||||||
| scalar | Fixed fee: share invoiced on acceptance of the final deliverable | share | 0.3 | ||||||
| scalar | Subcontractors: days payable | days | 30 | ||||||
| scalar | Travel card statements and expense claims: days payable | days | 15 | ||||||
| scalar | Overhead suppliers: days payable (rent is paid in advance on the first working day) | days | 15 | ||||||
| scalar | New work not yet identified: first month it can start | month | 2026-11-30 | Sales cycle of two to three months from the last actual month | |||||
| scalar | New work: discount to the rate card | share | 0.08 | FY2026 average on engagements won (engagement register) | |||||
| scalar | New work: write-down at billing | share | 0.04 | ||||||
| scalar | New work: travel cost per hour (rebilled at cost) | EUR/hour | 11 | ||||||
| scalar | Expected credit loss rate on receivables, actual months (IFRS 9 simplified approach) | rate | 0.005 | Excludes the Pelzhoff claim, provided specifically | |||||
| scalar | Pelzhoff: expected distribution to unsecured creditors | share | 0.05 | Insolvency application 20-Jul-26; claim filed with the administrator; no distribution expected before 2028 | |||||
| scalar | Pelzhoff: month of the insolvency application | month | 2026-07-31 | ||||||
| scalar | Bank loan (2024 office fit-out): annual interest rate | rate | 0.042 | ||||||
| scalar | Bank loan: monthly principal | EUR | 4,167 | Straight line to Aug-29 | |||||
| scalar | Overdraft interest rate on any drawn balance | rate | 0.065 | Facility letter (fictional): 3-month Euribor plus margin | |||||
| scalar | Dividend on FY2026 profit: month paid | month | 2027-06-30 | After the shareholders approve the FY2026 accounts | |||||
| scalar | Driver | Unit | Base | Downside | |||||
| scenario_driver | Pipeline win probability factor (applied to the register probabilities) | x | Scenario probabilities sit in the register columns; this factor stays at 1 | 1 | 1 | 1 | 1 | ||
| scenario_driver | Start delay: contracted and pipeline engagements | months | 0 | 1 | 0 | 0 | |||
| scenario_driver | New work not yet identified: share of the gap to target utilisation that is sold | share | Applied grade by grade from the start month on Assumptions; the sales requirement shows on Capacity and Pipeline | 0.8 | 0.6 | 1 | 1 | ||
| scenario_driver | Overrun on remaining hours of fixed-fee and capped engagements | Applied to the estimate to complete at the last actual month; YTD overruns ran at 3% to 20% | 0.05 | 0.12 | 0 | 0 | |||
| scenario_driver | Time and materials write-down: change vs YTD | 0.01 | 0.025 | 0 | 0 | 0.0316 | |||
| scenario_driver | Rate card change from Jan-27 (also re-prices running T&M and capped work) | 0.04 | 0 | 0.05 | 0.05 | ||||
| scenario_driver | Pay increase from Jan-27 | Company assumption; information needed: the approved pay review | 0.04 | 0.02 | 0.045 | 0.045 | |||
| scenario_driver | Attrition factor (x base rates by grade) | x | Fewer people leave in a weak market | 1 | 0.6 | 1 | 1 | ||
| scenario_driver | Leavers replaced after the lag (1 = yes, 0 = hiring freeze) | flag | 1 | 0 | 1 | 1 | |||
| scenario_driver | Experienced hires in the plan (1 = as planned, 0 = freeze) | flag | 1 | 0 | 1 | 1 | |||
| scenario_driver | Graduate intake Sep-27 (1 = yes) | flag | 1 | 0 | 1 | 1 | |||
| scenario_driver | Separations of consultants and senior consultants (FTE, management response) | FTE | Downside response: separation agreements with severance; leavers off payroll from the month below | 0 | 5 | 0 | 0 | ||
| scenario_driver | Separations: first month without the leavers | month | 2027-04-30 | 2027-04-30 | 2027-04-30 | 2027-04-30 | |||
| scenario_driver | Bonus accrual, forecast months (share of target) | 0.85 | 0.3 | 1 | 1 | 0.7 | |||
| scenario_driver | Clients: extra days to collect | days | 0 | 15 | 0 | 0 | 42.6241 | ||
| scenario_driver | Expected credit loss rate on receivables, forecast | 0.005 | 0.02 | 0.004 | 0.004 | 0.005 | |||
| scenario_driver | Discretionary overheads factor (marketing, training, entertainment) | x | 1 | 0.8 | 1.05 | 1.05 | |||
| scenario_driver | Dividend on FY2026 profit (share of net profit, paid Jun-27) | 0.6 | 0 | 0.7 | 0.7 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| E-2501: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 708 | 622 | 749.6 | 562.6 | 615.2 | 696.5 | 801.1 | 575.9 | 5,330.9 | |||||||||||||||||
| E-2501: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 9,728 | 9,068 | 8,320 | 7,660 | 7,096 | 6,372 | 5,592 | 4,984 | ||||||||||||||||||
| E-2501: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 129,123.85 | 113,176.33 | 139,848.85 | 101,634.82 | 113,443.94 | 128,377.58 | 144,975.83 | 105,580.84 | 976,162.04 | |||||||||||||||||
| E-2501: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 131,056.29 | 129,123.85 | 113,176.33 | 139,848.85 | 101,634.82 | 113,443.94 | 128,377.58 | 144,975.83 | 1,001,637.49 | |||||||||||||||||
| E-2501: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 7,418 | 5,932.03 | 8,990.37 | 5,957.49 | 6,400.54 | 8,203.43 | 10,505.41 | 7,032.12 | 60,439.39 | |||||||||||||||||
| E-2501: travel and expenses invoiced at cost | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 7,149.79 | 7,418 | 5,932.03 | 8,990.37 | 5,957.49 | 6,400.54 | 8,203.43 | 10,505.41 | 60,557.06 | |||||||||||||||||
| E-2502: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 229.7 | 252.9 | 289.8 | 290.5 | 253.3 | 334.5 | 362.2 | 299.7 | 2,312.6 | |||||||||||||||||
| E-2502: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 1,851.9 | 1,759 | 1,649.2 | 1,498.7 | 1,365.4 | 1,030.9 | 668.7 | 369 | ||||||||||||||||||
| E-2502: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 41,567.43 | 37,171.67 | 34,584.76 | 34,810.69 | 28,368.01 | 51,461.54 | 55,723.08 | 46,107.69 | 329,794.87 | |||||||||||||||||
| E-2502: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 44,046.64 | 41,567.43 | 45,765.8 | 52,443.37 | 52,570.04 | 45,838.18 | 60,532.46 | 65,545.16 | 408,309.08 | |||||||||||||||||
| E-2502: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 3,226.3 | 5,065.99 | 3,593.13 | 4,828.71 | 4,819.69 | 5,835.95 | 7,027.99 | 4,689.48 | 39,087.24 | |||||||||||||||||
| E-2502: travel and expenses invoiced at cost | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 4,371.16 | 3,226.3 | 5,065.99 | 3,593.13 | 4,828.71 | 4,819.69 | 5,835.95 | 7,027.99 | 38,768.92 | |||||||||||||||||
| E-2503: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 475.7 | 486.4 | 513.4 | 497.8 | 415.3 | 528.8 | 0 | 0 | 2,917.4 | |||||||||||||||||
| E-2503: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 2,493 | 2,002.7 | 1,447.1 | 956.8 | 537.8 | 0 | 0 | 0 | ||||||||||||||||||
| E-2503: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 87,172.41 | 89,729.82 | 94,929.76 | 90,920.74 | 76,482.22 | 97,486.29 | 0 | 0 | 536,721.24 | |||||||||||||||||
| E-2503: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 98,311.66 | 87,172.41 | 89,729.82 | 94,929.76 | 90,920.74 | 76,482.22 | 97,486.29 | 0 | 635,032.9 | |||||||||||||||||
| E-2503: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 4,802.24 | 3,891.79 | 4,040.9 | 4,247.23 | 2,718.59 | 4,738.61 | 0 | 0 | 24,439.36 | |||||||||||||||||
| E-2503: travel and expenses invoiced at cost | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 4,694.31 | 4,802.24 | 3,891.79 | 4,040.9 | 4,247.23 | 2,718.59 | 4,738.61 | 0 | 29,133.67 | |||||||||||||||||
| E-2504: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 210 | 212.7 | 308.7 | 217.1 | 176.9 | 0 | 0 | 0 | 1,125.4 | |||||||||||||||||
| E-2504: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 835.4 | 622.7 | 394 | 176.9 | 0 | 0 | 0 | 0 | ||||||||||||||||||
| E-2504: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 41,148.65 | 41,677.7 | 48,771.95 | 40,358.33 | 32,885.26 | 0 | 0 | 0 | 204,841.89 | |||||||||||||||||
| E-2504: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 116,000 | 0 | 0 | 87,000 | 0 | 0 | 0 | 203,000 | |||||||||||||||||
| E-2504: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 2,235.66 | 2,631.67 | 3,582.84 | 1,936.54 | 2,266.33 | 0 | 0 | 0 | 12,653.04 | |||||||||||||||||
| E-2505: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 128.7 | 124.7 | 135.2 | 0 | 0 | 0 | 0 | 0 | 388.6 | |||||||||||||||||
| E-2505: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 259.9 | 135.2 | 0 | 0 | 0 | 0 | 0 | 0 | ||||||||||||||||||
| E-2505: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 20,988.75 | 23,381.25 | 25,350 | 0 | 0 | 0 | 0 | 0 | 69,720 | |||||||||||||||||
| E-2505: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 48,000 | 0 | 36,000 | 0 | 0 | 0 | 0 | 0 | 84,000 | |||||||||||||||||
| E-2505: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 939.12 | 1,153.58 | 1,097.19 | 0 | 0 | 0 | 0 | 0 | 3,189.89 | |||||||||||||||||
| E-2506: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 190.3 | 196.3 | 199.6 | 187 | 156.6 | 196.9 | 85.5 | 0 | 1,212.2 | |||||||||||||||||
| E-2506: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||||||||||||||||||
| E-2506: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 31,876.75 | 32,070.05 | 33,659.41 | 31,861.28 | 26,343.91 | 32,008.96 | 0 | 0 | 187,820.36 | |||||||||||||||||
| E-2506: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 31,342.95 | 31,876.75 | 32,070.05 | 33,659.41 | 31,861.28 | 26,343.91 | 32,008.96 | 0 | 219,163.31 | |||||||||||||||||
| E-2506: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 2,151.07 | 2,327.79 | 2,813.79 | 3,083.92 | 1,941 | 2,259.2 | 0 | 0 | 14,576.77 | |||||||||||||||||
| E-2506: travel and expenses invoiced at cost | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 2,399.4 | 2,151.07 | 2,327.79 | 2,813.79 | 3,083.92 | 1,941 | 2,259.2 | 0 | 16,976.17 | |||||||||||||||||
| E-2601: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 220 | 224 | 244.4 | 249.4 | 209.4 | 302.8 | 0 | 0 | 1,450 | |||||||||||||||||
| E-2601: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 1,080 | 856 | 691.6 | 512.2 | 302.8 | 0 | 0 | 0 | ||||||||||||||||||
| E-2601: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 40,615.38 | 41,353.85 | 37,752.51 | 35,500.33 | 34,659.31 | 50,118.62 | 0 | 0 | 240,000 | |||||||||||||||||
| E-2601: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 72,000 | 0 | 0 | 96,000 | 0 | 72,000 | 0 | 0 | 240,000 | |||||||||||||||||
| E-2601: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 3,032.46 | 2,876.73 | 3,209.29 | 1,837.95 | 2,440.35 | 3,383.2 | 0 | 0 | 16,779.98 | |||||||||||||||||
| E-2602: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 0 | 298.4 | 345.6 | 299.6 | 263.2 | 328.2 | 376.7 | 278 | 2,189.7 | |||||||||||||||||
| E-2602: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 2,552.7 | 2,210.7 | 1,909 | 1,651.2 | 1,320.2 | 963.7 | 685.7 | |||||||||||||||||||
| E-2602: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 0 | 54,401.79 | 63,303.29 | 55,130.06 | 48,134.69 | 59,456.54 | 69,476.27 | 51,562.32 | 401,464.96 | |||||||||||||||||
| E-2602: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 54,401.79 | 63,303.29 | 55,130.06 | 48,134.69 | 59,456.54 | 69,476.27 | 349,902.64 | |||||||||||||||||
| E-2602: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 0 | 7,535.4 | 6,323.98 | 5,221.12 | 5,060.38 | 8,359.72 | 7,190.01 | 7,097.74 | 46,788.35 | |||||||||||||||||
| E-2602: travel and expenses invoiced at cost | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 7,535.4 | 6,323.98 | 5,221.12 | 5,060.38 | 8,359.72 | 7,190.01 | 39,690.61 | |||||||||||||||||
| E-2603: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 0 | 0 | 202.7 | 169.3 | 137.4 | 175.6 | 200.5 | 154.5 | 1,040 | |||||||||||||||||
| E-2603: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 867.3 | 698 | 530.6 | 355 | 154.5 | 0 | ||||||||||||||||||||
| E-2603: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 0 | 0 | 39,782.24 | 33,227.11 | 29,850.27 | 35,457.69 | 40,485.57 | 31,197.12 | 210,000 | |||||||||||||||||
| E-2603: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 63,000 | 0 | 0 | 84,000 | 0 | 63,000 | 210,000 | |||||||||||||||||
| E-2603: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 0 | 0 | 2,364.22 | 1,587.66 | 1,232.14 | 2,119.72 | 2,160.66 | 1,718.25 | 11,182.65 | |||||||||||||||||
| E-2604: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 0 | 0 | 183.1 | 162.9 | 142.1 | 192.4 | 216.2 | 164.5 | 1,061.2 | |||||||||||||||||
| E-2604: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 1,196.9 | 1,034 | 891.9 | 769.5 | 553.3 | 388.8 | ||||||||||||||||||||
| E-2604: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 0 | 0 | 33,854.82 | 30,119.88 | 26,274.01 | 31,771.98 | 38,766.9 | 29,496.55 | 190,284.14 | |||||||||||||||||
| E-2604: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 33,854.82 | 30,119.88 | 26,274.01 | 35,574.38 | 39,974.95 | 165,798.04 | |||||||||||||||||
| E-2604: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 0 | 0 | 1,309.6 | 1,410.85 | 983.01 | 1,555.19 | 1,750.05 | 1,346.66 | 8,355.36 | |||||||||||||||||
| E-2604: travel and expenses invoiced at cost | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 1,309.6 | 1,410.85 | 983.01 | 1,555.19 | 1,750.05 | 7,008.7 | |||||||||||||||||
| E-2605: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 0 | 0 | 0 | 133.7 | 116.9 | 145.3 | 178.8 | 130.2 | 704.9 | |||||||||||||||||
| E-2605: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 706.3 | 589.4 | 444.1 | 305.3 | 175.1 | |||||||||||||||||||||
| E-2605: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 0 | 0 | 0 | 26,262.5 | 22,962.5 | 28,541.07 | 29,990.18 | 24,412.5 | 132,168.75 | |||||||||||||||||
| E-2605: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 49,500 | 0 | 0 | 66,000 | 0 | 115,500 | |||||||||||||||||
| E-2605: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 0 | 0 | 0 | 1,240.25 | 1,114.46 | 1,624.64 | 1,869.18 | 1,269.49 | 7,118.02 | |||||||||||||||||
| E-2606: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 0 | 0 | 0 | 0 | 350.1 | 462.3 | 478.5 | 418.3 | 1,709.2 | |||||||||||||||||
| E-2606: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 3,343.5 | 2,867.8 | 2,355.2 | 1,955.7 | ||||||||||||||||||||||
| E-2606: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 0 | 0 | 0 | 0 | 63,549.37 | 84,859.48 | 87,157 | 75,602.82 | 311,168.67 | |||||||||||||||||
| E-2606: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 0 | 0 | 63,549.37 | 84,859.48 | 87,157 | 235,565.85 | |||||||||||||||||
| E-2606: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 0 | 0 | 0 | 0 | 4,916.45 | 6,841.76 | 7,114.82 | 4,682.27 | 23,555.3 | |||||||||||||||||
| E-2606: travel and expenses invoiced at cost | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 0 | 0 | 4,916.45 | 6,841.76 | 7,114.82 | 18,873.03 | |||||||||||||||||
| E-2607: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 0 | 0 | 0 | 0 | 0 | 145.2 | 176.4 | 119.1 | 440.7 | |||||||||||||||||
| E-2607: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 764.8 | 588.4 | 469.3 | |||||||||||||||||||||||
| E-2607: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 0 | 0 | 0 | 0 | 0 | 28,720.88 | 34,892.31 | 23,558.24 | 87,171.43 | |||||||||||||||||
| E-2607: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 0 | 0 | 54,000 | 0 | 0 | 54,000 | |||||||||||||||||
| E-2607: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 0 | 0 | 0 | 0 | 0 | 3,066.6 | 3,050.99 | 2,516.54 | 8,634.13 | |||||||||||||||||
| E-2608: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 0 | 0 | 0 | 0 | 0 | 0 | 311.7 | 249.6 | 561.3 | |||||||||||||||||
| E-2608: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 1,988.3 | 1,738.7 | ||||||||||||||||||||||||
| E-2608: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 0 | 0 | 0 | 0 | 0 | 0 | 57,019.59 | 45,659.58 | 102,679.17 | |||||||||||||||||
| E-2608: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 57,019.59 | 57,019.59 | |||||||||||||||||
| E-2608: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 0 | 0 | 0 | 0 | 0 | 0 | 3,099.03 | 2,367.11 | 5,466.14 | |||||||||||||||||
| E-2608: travel and expenses invoiced at cost | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,099.03 | 3,099.03 | |||||||||||||||||
| E-2609: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 0 | 0 | 0 | 0 | 0 | 0 | 155.1 | 131.4 | 286.5 | |||||||||||||||||
| E-2609: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 284.9 | 183.5 | ||||||||||||||||||||||||
| E-2609: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 0 | 0 | 0 | 0 | 0 | 0 | 31,725 | 23,136.7 | 54,861.7 | |||||||||||||||||
| E-2609: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 0 | 0 | 0 | 27,000 | 36,000 | 63,000 | |||||||||||||||||
| E-2609: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 0 | 0 | 0 | 0 | 0 | 0 | 1,071.25 | 1,155.42 | 2,226.67 | |||||||||||||||||
| E-2610: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 138.3 | 138.3 | |||||||||||||||||
| E-2610: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 341.7 | |||||||||||||||||||||||||
| E-2610: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 27,371.88 | 27,371.88 | |||||||||||||||||
| E-2610: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,500 | 28,500 | |||||||||||||||||
| E-2610: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,490.37 | 1,490.37 | |||||||||||||||||
| E-2611: hours worked | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | timesheets | 356.3 | 357.4 | 419.2 | 332.9 | 307.5 | 409.9 | 0 | 0 | 2,183.2 | |||||||||||||||||
| E-2611: estimate to complete at month end (hours) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | engagement manager estimate | 1,821.8 | 1,463.5 | 1,057.5 | 699.2 | 393 | 0 | 0 | 0 | ||||||||||||||||||
| E-2611: fee revenue recognised | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | ledger | 65,007.64 | 63,221.56 | 75,138.31 | 60,479.27 | 55,924.92 | 73,288.04 | 0 | 0 | 393,059.74 | |||||||||||||||||
| E-2611: fees invoiced | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 65,007.64 | 63,221.56 | 75,138.31 | 60,479.27 | 55,924.92 | 73,288.04 | 0 | 393,059.74 | |||||||||||||||||
| E-2611: travel and expenses (net of recoverable VAT) | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | expense claims and card statements coded to the engagement | 4,394.13 | 4,403.39 | 5,031.14 | 3,602.11 | 3,669.61 | 5,166.01 | 0 | 0 | 26,266.39 | |||||||||||||||||
| E-2611: travel and expenses invoiced at cost | ENGAGEMENTS: timesheet hours, estimate to complete, revenue, fee invoices, travel and expenses invoiced | sales ledger | 0 | 4,394.13 | 4,403.39 | 5,031.14 | 3,602.11 | 3,669.61 | 5,166.01 | 0 | 26,266.39 | |||||||||||||||||
| EBE: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 183,500.54 | 201,642.93 | 130,135.16 | 161,375.56 | 164,694.68 | 134,511 | 151,678.17 | 153,019.17 | 1,280,557.21 | |||||||||||||||||
| NOR: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 133,442.12 | 87,793 | 66,543.84 | 44,069.06 | 67,936.82 | 68,104.42 | 77,991.26 | 57,860.81 | 603,741.33 | |||||||||||||||||
| WIT: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 152,797.13 | 121,284.36 | 111,025.85 | 118,671.81 | 107,807.15 | 121,274.69 | 82,190.7 | 147,268.76 | 962,320.45 | |||||||||||||||||
| RIN: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 90,554.26 | 3,797.31 | 134,242.69 | 0 | -2,185.14 | 105,715.14 | 0 | 0 | 332,124.26 | |||||||||||||||||
| ZOR: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 38,306.61 | 56,722.49 | -14,613.55 | 132,423.55 | 0 | 9,373.32 | 90,586.68 | -3,865.16 | 308,933.94 | |||||||||||||||||
| ULM: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 0 | 0 | 0 | 0 | 0 | -221.52 | 47,192.74 | 100,224.61 | 147,195.83 | |||||||||||||||||
| SAU: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 69,442.15 | 82,959.32 | 0 | -1,365.93 | 115,605.93 | -3,068.17 | 88,880.68 | 33,305.23 | 385,759.21 | |||||||||||||||||
| VAR: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 64,094.13 | 34,097.52 | 0 | -5,148.14 | 50,772.77 | 70,259 | 25,541.25 | 89,779.73 | 329,396.26 | |||||||||||||||||
| TEG: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 0 | 119.79 | 89,154.11 | 72,598.56 | 102,675.64 | 69,279.44 | 67,829.61 | 97,340.95 | 498,998.1 | |||||||||||||||||
| PEL: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 4,076.59 | 17,472.59 | 39,007.52 | 41,289.15 | 32,746.74 | 0 | 0 | 0 | 134,592.59 | |||||||||||||||||
| STE: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 0 | 0 | 0 | 0 | 0 | 795.29 | 53,204.71 | 0 | 54,000 | |||||||||||||||||
| SOR: cash received | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | bank | 0 | 0 | 2,465.4 | 60,162.51 | 64,736.71 | 65,875.04 | 54,028.69 | 64,257.38 | 311,525.73 | |||||||||||||||||
| Pelzhoff: output VAT corrected on the uncollectible receivable (UStG s17) | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | VAT return | 0 | 0 | 0 | 0 | 0 | 0 | 23,376.93 | 0 | 23,376.93 | |||||||||||||||||
| Pelzhoff: specific provision charged | CLIENT RECEIPTS (bank) AND THE PELZHOFF VAT CORRECTION | ledger | 0 | 0 | 0 | 0 | 0 | 0 | 116,884.65 | 0 | 116,884.65 | |||||||||||||||||
| OPS partner: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | |||||||||||||||||
| OPS director: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | |||||||||||||||||
| OPS manager: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | |||||||||||||||||
| OPS senior consultant: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 4 | 4 | 4 | 3 | 3 | 3 | 4 | 4 | 3.625 | |||||||||||||||||
| OPS consultant: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | |||||||||||||||||
| FIN partner: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | |||||||||||||||||
| FIN director: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | |||||||||||||||||
| FIN manager: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 1 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 1.875 | |||||||||||||||||
| FIN senior consultant: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | |||||||||||||||||
| FIN consultant: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 2 | 2 | 3 | 3 | 3 | 3 | 3 | 3 | 2.75 | |||||||||||||||||
| DIG partner: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | |||||||||||||||||
| DIG director: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | |||||||||||||||||
| DIG manager: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | |||||||||||||||||
| DIG senior consultant: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 3 | 3 | 3 | 3 | 3 | 3 | 2 | 2 | 2.75 | |||||||||||||||||
| DIG consultant: headcount | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | payroll | 2 | 2 | 2 | 2 | 3 | 3 | 3 | 3 | 2.5 | |||||||||||||||||
| OPS partner: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 51.7 | 53.3 | 81.7 | 67.3 | 73.1 | 88.8 | 71.8 | 65.2 | 552.9 | |||||||||||||||||
| OPS partner: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.0335 | 0.013 | 0.099 | 0.08 | 0.0815 | 0.026 | 0.031 | 0.062 | 0.426 | |||||||||||||||||
| OPS director: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 67.2 | 69.4 | 99.9 | 83.5 | 94.5 | 116.8 | 90.3 | 79.6 | 701.2 | |||||||||||||||||
| OPS director: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.0595 | 0.045 | 0.071 | 0.088 | 0.0315 | 0.098 | 0.055 | 0.022 | 0.47 | |||||||||||||||||
| OPS manager: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 179.6 | 185.6 | 260.7 | 219.2 | 251.8 | 313.5 | 238.3 | 207.5 | 1,856.2 | |||||||||||||||||
| OPS manager: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.034 | 0.001 | 0.014 | 0.088 | 0.067 | 0.1 | 0.027 | 0.001 | 0.332 | |||||||||||||||||
| OPS senior consultant: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 321.2 | 332.1 | 458.3 | 360.1 | 304.6 | 395 | 422.4 | 364.6 | 2,958.3 | |||||||||||||||||
| OPS senior consultant: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.079 | 0.015 | 0.072 | 27.116 | 145.108 | 167.636 | 0.085 | 0.029 | 340.14 | |||||||||||||||||
| OPS consultant: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 366.3 | 378.8 | 519.1 | 439.3 | 398.1 | 516.6 | 480.1 | 412.8 | 3,511.1 | |||||||||||||||||
| OPS consultant: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.094 | 0.026 | 0.044 | 0.028 | 114.412 | 125.84 | 0.002 | 0.086 | 240.532 | |||||||||||||||||
| FIN partner: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 24.1 | 38 | 41.9 | 50.3 | 43 | 55.8 | 45.2 | 34.1 | 332.4 | |||||||||||||||||
| FIN partner: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.071 | 0.1 | 0.052 | 0.035 | 0.078 | 0.083 | 0.082 | 0.058 | 0.559 | |||||||||||||||||
| FIN director: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 42.8 | 63.1 | 69.1 | 76.2 | 64.9 | 84.3 | 59 | 44.7 | 504.1 | |||||||||||||||||
| FIN director: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.042 | 0.04 | 0.054 | 0.049 | 0.089 | 0.067 | 0.05 | 0.01 | 0.401 | |||||||||||||||||
| FIN manager: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 122.9 | 225.3 | 244.8 | 237.9 | 209.6 | 262.9 | 157.8 | 119.7 | 1,580.9 | |||||||||||||||||
| FIN manager: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 45.139 | 0.06 | 0.018 | 20.729 | 9.81 | 21.063 | 0.084 | 0.006 | 96.909 | |||||||||||||||||
| FIN senior consultant: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 262.8 | 356.8 | 396.6 | 358.6 | 305.8 | 385.4 | 282.6 | 214.4 | 2,563 | |||||||||||||||||
| FIN senior consultant: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.08 | 10.152 | 3.46 | 63.137 | 52.517 | 79.393 | 0 | 0.07 | 208.809 | |||||||||||||||||
| FIN consultant: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 197.7 | 236.1 | 347.4 | 352 | 307.2 | 384.6 | 322.3 | 244.7 | 2,392 | |||||||||||||||||
| FIN consultant: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.068 | 79.148 | 0.016 | 21.55 | 11.806 | 31.494 | 0.084 | 0.056 | 144.222 | |||||||||||||||||
| DIG partner: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 31.5 | 28.6 | 41.5 | 24.2 | 24.8 | 29.5 | 46.1 | 35.1 | 261.3 | |||||||||||||||||
| DIG partner: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.036 | 0.036 | 0.0435 | 0.0085 | 0.0505 | 0.053 | 0.07 | 0.0915 | 0.389 | |||||||||||||||||
| DIG director: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 52.7 | 47.2 | 67.6 | 44.3 | 46.1 | 54.2 | 74.5 | 55.7 | 442.3 | |||||||||||||||||
| DIG director: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.076 | 0.096 | 0.0935 | 0.0445 | 0.0485 | 0.096 | 0.027 | 0.0585 | 0.54 | |||||||||||||||||
| DIG manager: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 215.6 | 191.6 | 261 | 181.2 | 191.6 | 222.6 | 283.8 | 210 | 1,757.4 | |||||||||||||||||
| DIG manager: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.013 | 0.033 | 0.038 | 0.024 | 0.082 | 0.087 | 0.882 | 0.069 | 1.228 | |||||||||||||||||
| DIG senior consultant: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 323 | 287.4 | 400.5 | 278.7 | 292.9 | 342 | 276.1 | 217 | 2,417.6 | |||||||||||||||||
| DIG senior consultant: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.097 | 0.057 | 1.675 | 0.097 | 0.073 | 0.092 | 163.767 | 108.379 | 274.237 | |||||||||||||||||
| DIG consultant: chargeable hours, own staff | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | timesheets | 213.6 | 191.6 | 274.7 | 196.9 | 201.6 | 240.2 | 327.1 | 245.4 | 1,891.1 | |||||||||||||||||
| DIG consultant: chargeable hours, subcontractors | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | subcontractor timesheets | 0.078 | 0.078 | 20.75 | 0.026 | 0.046 | 0.072 | 0.054 | 0.002 | 21.106 | |||||||||||||||||
| Subcontractor cost (ex VAT) | FEE EARNERS: HEADCOUNT, OWN CHARGEABLE HOURS AND SUBCONTRACTOR HOURS BY PRACTICE AND GRADE | purchase ledger | 6,924.26 | 8,663.68 | 2,599.5 | 16,117.31 | 36,895.17 | 48,703.47 | 19,866.04 | 13,181.23 | 152,950.66 | |||||||||||||||||
| OPS fee earners: gross salaries | PAYROLL | payroll | 106,029.75 | 106,197.37 | 106,182.46 | 99,431.84 | 99,088.01 | 98,802.39 | 106,089.57 | 106,146.89 | 827,968.28 | |||||||||||||||||
| OPS fee earners: employer social security contributions | PAYROLL | payroll | 17,808.55 | 17,902.65 | 17,842.69 | 16,474.83 | 16,465.1 | 16,412.75 | 17,822.96 | 17,873.96 | 138,603.49 | |||||||||||||||||
| FIN fee earners: gross salaries | PAYROLL | payroll | 70,021.03 | 79,172.78 | 84,936.01 | 85,164.66 | 84,665.63 | 84,656.26 | 84,883.94 | 85,213.16 | 658,713.47 | |||||||||||||||||
| FIN fee earners: employer social security contributions | PAYROLL | payroll | 11,093.97 | 12,648.82 | 13,799.32 | 13,797.57 | 13,797.1 | 13,770.5 | 13,812.03 | 13,830.93 | 106,550.24 | |||||||||||||||||
| DIG fee earners: gross salaries | PAYROLL | payroll | 79,638 | 80,016.47 | 79,569.9 | 79,200.57 | 84,511.49 | 84,877.56 | 77,773.9 | 77,724.59 | 643,312.48 | |||||||||||||||||
| DIG fee earners: employer social security contributions | PAYROLL | payroll | 12,639.04 | 12,621.34 | 12,613.51 | 12,671.51 | 13,814.17 | 13,782.85 | 12,363.58 | 12,403.55 | 102,909.55 | |||||||||||||||||
| Founder and central staff: gross salaries | PAYROLL | payroll | 57,890.69 | 58,107.02 | 57,866.78 | 57,921.14 | 58,027.09 | 57,984.44 | 58,139.98 | 57,907.06 | 463,844.2 | |||||||||||||||||
| Founder and central staff: employer social security contributions | PAYROLL | payroll | 7,671.46 | 7,680.23 | 7,634.73 | 7,678.38 | 7,634.11 | 7,663.4 | 7,663 | 7,661.18 | 61,286.49 | |||||||||||||||||
| Prior-year bonus paid (provision utilised, incl. employer contributions) | PAYROLL | payroll | 0 | 0 | 392,000 | 0 | 0 | 0 | 0 | 0 | 392,000 | |||||||||||||||||
| Office rent and service charges, Munich | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 192,000 | |||||||||||||||||
| IT, software and research databases | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 13,323 | 11,848 | 13,014 | 13,385 | 12,393 | 12,973 | 14,038 | 12,445 | 103,419 | |||||||||||||||||
| Company car leases (partners and directors) | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 50,400 | |||||||||||||||||
| Recruitment (agency fees and campus) | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 2,600 | 27,140 | 5,000 | 2,400 | 5,000 | 2,600 | 20,760 | 2,400 | 67,900 | |||||||||||||||||
| Marketing, events and business development | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 5,271 | 8,257 | 10,457 | 8,493 | 12,186 | 9,257 | 5,399 | 4,572 | 63,892 | |||||||||||||||||
| Training and certifications | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 5,605 | 5,445 | 6,213 | 4,981 | 5,559 | 4,687 | 5,685 | 5,719 | 43,894 | |||||||||||||||||
| Insurance (professional indemnity, D&O, office) | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 4,119 | 3,907 | 3,985 | 3,702 | 4,027 | 3,507 | 3,886 | 3,767 | 30,900 | |||||||||||||||||
| Tax adviser, legal and payroll bureau | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 6,233 | 5,637 | 5,729 | 6,326 | 5,700 | 5,710 | 5,806 | 6,151 | 47,292 | |||||||||||||||||
| Office running costs and supplies | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 3,851 | 4,498 | 4,617 | 4,280 | 4,042 | 4,355 | 4,019 | 4,380 | 34,042 | |||||||||||||||||
| Client entertainment (30% not deductible) | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 1,273 | 1,886 | 2,918 | 2,101 | 2,460 | 2,320 | 1,522 | 990 | 15,470 | |||||||||||||||||
| Bank charges | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | ledger | 474 | 452 | 527 | 434 | 439 | 516 | 459 | 506 | 3,807 | |||||||||||||||||
| Capex: IT equipment | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | asset register | 3,100 | 1,800 | 5,200 | 2,400 | 4,100 | 2,200 | 3,900 | 1,500 | 24,200 | |||||||||||||||||
| Capex: office fit-out and furniture | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | asset register | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||||||||||||||
| Subcontractors: payments | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | bank | 30,857.64 | 8,611.99 | 10,123.86 | 1,925.12 | 17,908.6 | 48,475.55 | 52,164.14 | 23,996.45 | 194,063.35 | |||||||||||||||||
| Travel card statements and expense claims: payments | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | bank | 27,556.93 | 35,377.63 | 41,287.68 | 42,939.77 | 40,405.45 | 47,106.27 | 55,947.7 | 41,490.9 | 332,112.33 | |||||||||||||||||
| Overhead suppliers: payments (excl. rent) | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | bank | 71,473.38 | 70,612.22 | 74,971.44 | 63,215.27 | 62,334.12 | 63,599.99 | 68,246.55 | 66,157.82 | 540,610.79 | |||||||||||||||||
| Corporate income tax and solidarity surcharge: prepayments | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | bank, tax account | 0 | 0 | 36,000 | 0 | 0 | 36,000 | 0 | 0 | 72,000 | |||||||||||||||||
| Corporate income tax and solidarity surcharge: prior-year balances paid | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | bank, tax account | 0 | 0 | 0 | 0 | 0 | 0 | 22,300 | 0 | 22,300 | |||||||||||||||||
| Trade tax: prepayments | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | bank, municipal tax account | 0 | 38,000 | 0 | 0 | 38,000 | 0 | 0 | 45,025 | 121,025 | |||||||||||||||||
| Trade tax: prior-year balances paid | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | bank, municipal tax account | 0 | 0 | 0 | 0 | 0 | 0 | 28,100 | 0 | 28,100 | |||||||||||||||||
| Dividends resolved and paid (gross, incl. withholding tax) | OVERHEADS (ex VAT), CAPEX, SUPPLIER PAYMENTS, TAX PAYMENTS AND DIVIDENDS | bank, shareholder resolution | 0 | 0 | 0 | 0 | 0 | 450,000 | 0 | 0 | 450,000 |
| label | basis | section | format | kind | bold | value c | value d |
|---|---|---|---|---|---|---|---|
| Cash at bank | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 1,450,000 | |
| Prepayments and deposits | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 42,000 | |
| IT equipment: cost | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 192,000 | |
| IT equipment: accumulated depreciation | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 108,000 | |
| Office fit-out and furniture: cost | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 428,000 | |
| Office fit-out and furniture: accumulated depreciation | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 118,000 | |
| Trade payables: subcontractors | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 31,500 | |
| Trade payables: travel card and expense claims | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 12,400 | |
| Trade payables: overhead suppliers | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 41,800 | |
| Wage tax payable (December payroll) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 89,480.35 | |
| VAT: net November return (paid 10-Jan-26 under the extension) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 79,348.87 | |
| VAT: net December return (paid 10-Feb-26, less the special prepayment) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 91,925.3 | |
| Bonus provision (FY2025, incl. employer contributions) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 392,000 | |
| Expected credit loss provision | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 4,787.86 | |
| Bank loan | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 166,667 | |
| Corporate income tax payable (FY2025 balance) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 22,300 | |
| Trade tax payable (FY2025 balance) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 28,100 | |
| Share capital (Stammkapital) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 50,000 | |
| Retained earnings | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional); client and engagement openings are on the registers | int | input | False | 2,251,073.87 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Office rent and service charges, Munich | OVERHEAD LINES | A: ledger; F: base x inflation | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,720 | 24,720 | 24,720 | 24,720 | 24,720 | 24,720 | 24,720 | 24,720 | 24,720 | 24,720 | 24,720 | 24,720 | 288,000 | 296,640 |
| IT, software and research databases | OVERHEAD LINES | A: ledger; F: base x inflation | 13,323 | 11,848 | 13,014 | 13,385 | 12,393 | 12,973 | 14,038 | 12,445 | 13,500 | 13,500 | 13,500 | 13,500 | 13,905 | 13,905 | 13,905 | 13,905 | 13,905 | 13,905 | 13,905 | 13,905 | 13,905 | 13,905 | 13,905 | 13,905 | 157,419 | 166,860 |
| Company car leases (partners and directors) | OVERHEAD LINES | A: ledger; F: base x inflation | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,489 | 6,489 | 6,489 | 6,489 | 6,489 | 6,489 | 6,489 | 6,489 | 6,489 | 6,489 | 6,489 | 6,489 | 75,600 | 77,868 |
| Recruitment (agency fees and campus) | OVERHEAD LINES | A: ledger; F: base x inflation | 2,600 | 27,140 | 5,000 | 2,400 | 5,000 | 2,600 | 20,760 | 2,400 | 7,500 | 20,760 | 2,500 | 2,500 | 38,393.42 | 2,575 | 2,575 | 24,461.48 | 2,575 | 2,575 | 2,575 | 2,575 | 7,575 | 2,575 | 2,575 | 2,575 | 101,160 | 93,604.9 |
| Marketing, events and business development | OVERHEAD LINES | A: ledger; F: base x inflation x discretionary factor | 5,271 | 8,257 | 10,457 | 8,493 | 12,186 | 9,257 | 5,399 | 4,572 | 8,925 | 8,925 | 8,925 | 8,925 | 9,192.75 | 9,192.75 | 9,192.75 | 9,192.75 | 9,192.75 | 9,192.75 | 9,192.75 | 9,192.75 | 9,192.75 | 9,192.75 | 9,192.75 | 9,192.75 | 99,592 | 110,313 |
| Training and certifications | OVERHEAD LINES | A: ledger; F: base x inflation x discretionary factor | 5,605 | 5,445 | 6,213 | 4,981 | 5,559 | 4,687 | 5,685 | 5,719 | 5,775 | 5,775 | 5,775 | 5,775 | 5,948.25 | 5,948.25 | 5,948.25 | 5,948.25 | 5,948.25 | 5,948.25 | 5,948.25 | 5,948.25 | 5,948.25 | 5,948.25 | 5,948.25 | 5,948.25 | 66,994 | 71,379 |
| Insurance (professional indemnity, D&O, office) | OVERHEAD LINES | A: ledger; F: base x inflation | 4,119 | 3,907 | 3,985 | 3,702 | 4,027 | 3,507 | 3,886 | 3,767 | 3,800 | 3,800 | 3,800 | 3,800 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 46,100 | 46,968 |
| Tax adviser, legal and payroll bureau | OVERHEAD LINES | A: ledger; F: base x inflation | 6,233 | 5,637 | 5,729 | 6,326 | 5,700 | 5,710 | 5,806 | 6,151 | 6,000 | 6,000 | 6,000 | 6,000 | 6,180 | 6,180 | 6,180 | 6,180 | 6,180 | 6,180 | 6,180 | 6,180 | 6,180 | 6,180 | 6,180 | 6,180 | 71,292 | 74,160 |
| Office running costs and supplies | OVERHEAD LINES | A: ledger; F: base x inflation | 3,851 | 4,498 | 4,617 | 4,280 | 4,042 | 4,355 | 4,019 | 4,380 | 4,200 | 4,200 | 4,200 | 4,200 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 50,842 | 51,912 |
| Client entertainment (30% not deductible) | OVERHEAD LINES | A: ledger; F: base x inflation x discretionary factor | 1,273 | 1,886 | 2,918 | 2,101 | 2,460 | 2,320 | 1,522 | 990 | 2,520 | 2,520 | 2,520 | 2,520 | 2,595.6 | 2,595.6 | 2,595.6 | 2,595.6 | 2,595.6 | 2,595.6 | 2,595.6 | 2,595.6 | 2,595.6 | 2,595.6 | 2,595.6 | 2,595.6 | 25,550 | 31,147.2 |
| Bank charges | OVERHEAD LINES | A: ledger; F: base x inflation | 474 | 452 | 527 | 434 | 439 | 516 | 459 | 506 | 500 | 500 | 500 | 500 | 515 | 515 | 515 | 515 | 515 | 515 | 515 | 515 | 515 | 515 | 515 | 515 | 5,807 | 6,180 |
| TOTAL OVERHEADS | OVERHEAD LINES | 73,049 | 99,370 | 82,760 | 76,402 | 82,106 | 76,225 | 91,874 | 71,230 | 83,020 | 96,280 | 78,020 | 78,020 | 116,179.02 | 80,360.6 | 80,360.6 | 102,247.08 | 80,360.6 | 80,360.6 | 80,360.6 | 80,360.6 | 85,360.6 | 80,360.6 | 80,360.6 | 80,360.6 | 988,356 | 1,027,032.1 | |
| Overheads bearing German input VAT | OVERHEAD LINES | line x VAT share | 57,726.5 | 84,617.3 | 66,484.3 | 61,042.1 | 66,099.3 | 61,160.7 | 76,320.9 | 56,859.9 | 67,102.5 | 80,362.5 | 62,102.5 | 62,102.5 | 99,783.995 | 63,965.575 | 63,965.575 | 85,852.055 | 63,965.575 | 63,965.575 | 63,965.575 | 63,965.575 | 68,965.575 | 63,965.575 | 63,965.575 | 63,965.575 | 801,981 | 830,291.8 |
| IT and software bought from foreign vendors (reverse charge base) | OVERHEAD LINES | IT x reverse charge share | 7,993.8 | 7,108.8 | 7,808.4 | 8,031 | 7,435.8 | 7,783.8 | 8,422.8 | 7,467 | 8,100 | 8,100 | 8,100 | 8,100 | 8,343 | 8,343 | 8,343 | 8,343 | 8,343 | 8,343 | 8,343 | 8,343 | 8,343 | 8,343 | 8,343 | 8,343 | 94,451.4 | 100,116 |
| Rent paid incl. VAT (in advance, first working day) | OVERHEAD LINES | rent x (1 + VAT) | 28,560 | 28,560 | 28,560 | 28,560 | 28,560 | 28,560 | 28,560 | 28,560 | 28,560 | 28,560 | 28,560 | 28,560 | 29,416.8 | 29,416.8 | 29,416.8 | 29,416.8 | 29,416.8 | 29,416.8 | 29,416.8 | 29,416.8 | 29,416.8 | 29,416.8 | 29,416.8 | 29,416.8 | 342,720 | 353,001.6 |
| label | basis | section | format | kind | bold | value c | value d |
|---|---|---|---|---|---|---|---|
| Office rent and service charges, Munich | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 24,000 | 1 |
| IT, software and research databases | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 13,500 | 0.4 |
| Company car leases (partners and directors) | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 6,300 | 1 |
| Recruitment (agency fees and campus) | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 2,500 | 1 |
| Marketing, events and business development (discretionary) | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 8,500 | 0.8 |
| Training and certifications (discretionary) | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 5,500 | 0.7 |
| Insurance (professional indemnity, D&O, office) | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 3,800 | 0 |
| Tax adviser, legal and payroll bureau | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 6,000 | 1 |
| Office running costs and supplies | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 4,200 | 1 |
| Client entertainment (30% not deductible) (discretionary) | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 2,400 | 1 |
| Bank charges | monthly base; VAT share | FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT) | int | input | False | 500 | 0 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cost: opening | IT EQUIPMENT | 192,000 | 195,100 | 196,900 | 202,100 | 204,500 | 208,600 | 210,800 | 214,700 | 216,200 | 223,600 | 228,600 | 231,200 | 233,800 | 240,438 | 243,116 | 245,794 | 250,512 | 253,190 | 255,868 | 258,546 | 261,224 | 268,702 | 271,380 | 274,058 | |||
| Additions | IT EQUIPMENT | A: asset register; F: capex plan | 3,100 | 1,800 | 5,200 | 2,400 | 4,100 | 2,200 | 3,900 | 1,500 | 7,400 | 5,000 | 2,600 | 2,600 | 6,638 | 2,678 | 2,678 | 4,718 | 2,678 | 2,678 | 2,678 | 2,678 | 7,478 | 2,678 | 2,678 | 2,678 | 41,800 | 42,936 |
| Cost: closing | IT EQUIPMENT | 195,100 | 196,900 | 202,100 | 204,500 | 208,600 | 210,800 | 214,700 | 216,200 | 223,600 | 228,600 | 231,200 | 233,800 | 240,438 | 243,116 | 245,794 | 250,512 | 253,190 | 255,868 | 258,546 | 261,224 | 268,702 | 271,380 | 274,058 | 276,736 | 233,800 | 276,736 | |
| Accumulated depreciation: opening | IT EQUIPMENT | 108,000 | 113,419.4444 | 118,888.8889 | 124,502.7778 | 130,183.3333 | 135,977.7778 | 141,833.3333 | 147,797.2222 | 153,802.7778 | 160,013.8889 | 166,363.8889 | 172,786.1111 | 179,280.5556 | 185,959.3889 | 192,712.6111 | 199,540.2222 | 206,498.8889 | 213,531.9444 | 220,639.3889 | 227,821.2222 | 235,077.4444 | 242,541.3889 | 250,079.7222 | 257,692.4444 | |||
| Depreciation charge | IT EQUIPMENT | min(NBV, cost / life) | 5,419.4444 | 5,469.4444 | 5,613.8889 | 5,680.5556 | 5,794.4444 | 5,855.5556 | 5,963.8889 | 6,005.5556 | 6,211.1111 | 6,350 | 6,422.2222 | 6,494.4444 | 6,678.8333 | 6,753.2222 | 6,827.6111 | 6,958.6667 | 7,033.0556 | 7,107.4444 | 7,181.8333 | 7,256.2222 | 7,463.9444 | 7,538.3333 | 7,612.7222 | 7,687.1111 | 71,280.5556 | 86,099 |
| Accumulated depreciation: closing | IT EQUIPMENT | 113,419.4444 | 118,888.8889 | 124,502.7778 | 130,183.3333 | 135,977.7778 | 141,833.3333 | 147,797.2222 | 153,802.7778 | 160,013.8889 | 166,363.8889 | 172,786.1111 | 179,280.5556 | 185,959.3889 | 192,712.6111 | 199,540.2222 | 206,498.8889 | 213,531.9444 | 220,639.3889 | 227,821.2222 | 235,077.4444 | 242,541.3889 | 250,079.7222 | 257,692.4444 | 265,379.5556 | 179,280.5556 | 265,379.5556 | |
| Net book value | IT EQUIPMENT | 81,680.5556 | 78,011.1111 | 77,597.2222 | 74,316.6667 | 72,622.2222 | 68,966.6667 | 66,902.7778 | 62,397.2222 | 63,586.1111 | 62,236.1111 | 58,413.8889 | 54,519.4444 | 54,478.6111 | 50,403.3889 | 46,253.7778 | 44,013.1111 | 39,658.0556 | 35,228.6111 | 30,724.7778 | 26,146.5556 | 26,160.6111 | 21,300.2778 | 16,365.5556 | 11,356.4444 | 54,519.4444 | 11,356.4444 | |
| Cost: opening | OFFICE FIT-OUT AND FURNITURE | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | |||
| Additions | OFFICE FIT-OUT AND FURNITURE | A: asset register; F: capex plan | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Cost: closing | OFFICE FIT-OUT AND FURNITURE | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | 428,000 | |
| Accumulated depreciation: opening | OFFICE FIT-OUT AND FURNITURE | 118,000 | 121,566.6667 | 125,133.3333 | 128,700 | 132,266.6667 | 135,833.3333 | 139,400 | 142,966.6667 | 146,533.3333 | 150,100 | 153,666.6667 | 157,233.3333 | 160,800 | 164,366.6667 | 167,933.3333 | 171,500 | 175,066.6667 | 178,633.3333 | 182,200 | 185,766.6667 | 189,333.3333 | 192,900 | 196,466.6667 | 200,033.3333 | |||
| Depreciation charge | OFFICE FIT-OUT AND FURNITURE | min(NBV, cost / life) | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 3,566.6667 | 42,800 | 42,800 |
| Accumulated depreciation: closing | OFFICE FIT-OUT AND FURNITURE | 121,566.6667 | 125,133.3333 | 128,700 | 132,266.6667 | 135,833.3333 | 139,400 | 142,966.6667 | 146,533.3333 | 150,100 | 153,666.6667 | 157,233.3333 | 160,800 | 164,366.6667 | 167,933.3333 | 171,500 | 175,066.6667 | 178,633.3333 | 182,200 | 185,766.6667 | 189,333.3333 | 192,900 | 196,466.6667 | 200,033.3333 | 203,600 | 160,800 | 203,600 | |
| Net book value | OFFICE FIT-OUT AND FURNITURE | 306,433.3333 | 302,866.6667 | 299,300 | 295,733.3333 | 292,166.6667 | 288,600 | 285,033.3333 | 281,466.6667 | 277,900 | 274,333.3333 | 270,766.6667 | 267,200 | 263,633.3333 | 260,066.6667 | 256,500 | 252,933.3333 | 249,366.6667 | 245,800 | 242,233.3333 | 238,666.6667 | 235,100 | 231,533.3333 | 227,966.6667 | 224,400 | 267,200 | 224,400 | |
| Capex | TOTAL | 3,100 | 1,800 | 5,200 | 2,400 | 4,100 | 2,200 | 3,900 | 1,500 | 7,400 | 5,000 | 2,600 | 2,600 | 6,638 | 2,678 | 2,678 | 4,718 | 2,678 | 2,678 | 2,678 | 2,678 | 7,478 | 2,678 | 2,678 | 2,678 | 41,800 | 42,936 | |
| Depreciation | TOTAL | 8,986.1111 | 9,036.1111 | 9,180.5556 | 9,247.2222 | 9,361.1111 | 9,422.2222 | 9,530.5556 | 9,572.2222 | 9,777.7778 | 9,916.6667 | 9,988.8889 | 10,061.1111 | 10,245.5 | 10,319.8889 | 10,394.2778 | 10,525.3333 | 10,599.7222 | 10,674.1111 | 10,748.5 | 10,822.8889 | 11,030.6111 | 11,105 | 11,179.3889 | 11,253.7778 | 114,080.5556 | 128,899 | |
| NET BOOK VALUE (to balance sheet) | TOTAL | 388,113.8889 | 380,877.7778 | 376,897.2222 | 370,050 | 364,788.8889 | 357,566.6667 | 351,936.1111 | 343,863.8889 | 341,486.1111 | 336,569.4444 | 329,180.5556 | 321,719.4444 | 318,111.9444 | 310,470.0556 | 302,753.7778 | 296,946.4444 | 289,024.7222 | 281,028.6111 | 272,958.1111 | 264,813.2222 | 261,260.6111 | 252,833.6111 | 244,332.2222 | 235,756.4444 | 321,719.4444 | 235,756.4444 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| German clients (19%) | OUTPUT VAT | Clients | 84,240.718 | 93,620.5658 | 88,271.0645 | 114,219.1555 | 90,766.1046 | 111,968.0336 | 121,548.1946 | 104,817.2677 | 78,693.8691 | 119,387.1324 | 102,018.2366 | 146,336.5873 | 138,738.0118 | 135,598.5413 | 124,123.0731 | 127,528.2509 | 139,091.6576 | 100,933.5493 | 148,998.0771 | 140,137.1803 | 135,663.1624 | 161,451.4423 | 150,458.5256 | 157,910.6618 | 1,255,886.9298 | 1,660,632.1335 |
| Reverse charge on software bought from abroad | OUTPUT VAT | base x 19% | 1,518.822 | 1,350.672 | 1,483.596 | 1,525.89 | 1,412.802 | 1,478.922 | 1,600.332 | 1,418.73 | 1,539 | 1,539 | 1,539 | 1,539 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 17,945.766 | 19,022.04 |
| Correction on the uncollectible Pelzhoff balance (UStG s17) | OUTPUT VAT | Clients | 0 | 0 | 0 | 0 | 0 | 0 | -23,376.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -23,376.93 | 0 |
| Total output VAT | OUTPUT VAT | 85,759.54 | 94,971.2378 | 89,754.6605 | 115,745.0455 | 92,178.9066 | 113,446.9556 | 99,771.5966 | 106,235.9977 | 80,232.8691 | 120,926.1324 | 103,557.2366 | 147,875.5873 | 140,323.1818 | 137,183.7113 | 125,708.2431 | 129,113.4209 | 140,676.8276 | 102,518.7193 | 150,583.2471 | 141,722.3503 | 137,248.3324 | 163,036.6123 | 152,043.6956 | 159,495.8318 | 1,250,455.7658 | 1,679,654.1735 | |
| Reverse charge (same amount as output) | INPUT VAT (recoverable) | 1,518.822 | 1,350.672 | 1,483.596 | 1,525.89 | 1,412.802 | 1,478.922 | 1,600.332 | 1,418.73 | 1,539 | 1,539 | 1,539 | 1,539 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 1,585.17 | 17,945.766 | 19,022.04 | |
| Overheads incl. rent | INPUT VAT (recoverable) | 10,968.035 | 16,077.287 | 12,632.017 | 11,597.999 | 12,558.867 | 11,620.533 | 14,500.971 | 10,803.381 | 12,749.475 | 15,268.875 | 11,799.475 | 11,799.475 | 18,958.9591 | 12,153.4592 | 12,153.4592 | 16,311.8905 | 12,153.4592 | 12,153.4592 | 12,153.4592 | 12,153.4592 | 13,103.4592 | 12,153.4592 | 12,153.4592 | 12,153.4592 | 152,376.39 | 157,755.442 | |
| Subcontractors | INPUT VAT (recoverable) | 1,118.268 | 1,399.1843 | 419.8193 | 2,602.9456 | 5,958.57 | 7,865.6104 | 3,208.3655 | 2,128.7686 | 5,913.1878 | 2,610.0681 | 697.7706 | 3,296.9972 | 2,919.8876 | 3,906.847 | 164.5196 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 37,219.5553 | 6,991.2543 | |
| Travel and expenses | INPUT VAT (recoverable) | 2,537.9082 | 3,223.6533 | 3,812.0805 | 3,145.8447 | 3,380.6295 | 4,783.8627 | 4,035.5451 | 3,182.8905 | 4,746.7891 | 4,095.7147 | 3,996.6288 | 4,440.7382 | 4,368.9375 | 4,610.1472 | 4,590.3368 | 4,743.0681 | 3,647.3008 | 4,713.2165 | 4,479.0647 | 3,745.2849 | 4,671.2784 | 4,131.3995 | 4,331.5426 | 4,685.3251 | 45,382.2853 | 52,716.9019 | |
| Capex | INPUT VAT (recoverable) | 589 | 342 | 988 | 456 | 779 | 418 | 741 | 285 | 1,406 | 950 | 494 | 494 | 1,261.22 | 508.82 | 508.82 | 896.42 | 508.82 | 508.82 | 508.82 | 508.82 | 1,420.82 | 508.82 | 508.82 | 508.82 | 7,942 | 8,157.84 | |
| Total input VAT | INPUT VAT (recoverable) | 16,732.0332 | 22,392.7966 | 19,335.5128 | 19,328.6793 | 24,089.8685 | 26,166.9281 | 24,086.2136 | 17,818.7701 | 26,354.4519 | 24,463.6578 | 18,526.8744 | 21,570.2104 | 29,094.1741 | 22,764.4435 | 19,002.3056 | 23,536.5485 | 17,894.75 | 18,960.6657 | 18,726.514 | 17,992.7341 | 20,780.7277 | 18,378.8487 | 18,578.9918 | 18,932.7743 | 260,865.9966 | 244,643.4781 | |
| Net VAT for the month (output - input) | RETURNS, PAYMENTS AND THE SPECIAL PREPAYMENT | 69,027.5068 | 72,578.4412 | 70,419.1478 | 96,416.3662 | 68,089.0381 | 87,280.0275 | 75,685.383 | 88,417.2276 | 53,878.4172 | 96,462.4747 | 85,030.3623 | 126,305.3768 | 111,229.0077 | 114,419.2678 | 106,705.9374 | 105,576.8724 | 122,782.0776 | 83,558.0536 | 131,856.7332 | 123,729.6161 | 116,467.6047 | 144,657.7636 | 133,464.7038 | 140,563.0575 | 989,589.7692 | 1,435,010.6954 | |
| Opening VAT payable (two open months less the special prepayment) | RETURNS, PAYMENTS AND THE SPECIAL PREPAYMENT | 89,274.17 | 78,952.8068 | 53,605.948 | 54,997.5889 | 78,835.514 | 76,505.4044 | 67,369.0656 | 74,965.4105 | 76,102.6106 | 54,295.6448 | 62,340.8919 | 93,492.8369 | 123,335.7391 | 149,534.3845 | 135,685.5692 | 131,162.4989 | 122,320.1035 | 138,396.2438 | 116,377.4249 | 125,452.0804 | 165,623.643 | 150,234.5146 | 171,162.662 | 188,159.7611 | |||
| Return paid (month two months earlier, by the 10th; December less the special prepayment) | RETURNS, PAYMENTS AND THE SPECIAL PREPAYMENT | -79,348.87 | -9,925.3 | -69,027.5068 | -72,578.4412 | -70,419.1478 | -96,416.3662 | -68,089.0381 | -87,280.0275 | -75,685.383 | -88,417.2276 | -53,878.4172 | -96,462.4747 | -85,030.3623 | -38,305.3768 | -111,229.0077 | -114,419.2678 | -106,705.9374 | -105,576.8724 | -122,782.0776 | -83,558.0536 | -131,856.7332 | -123,729.6161 | -116,467.6047 | -144,657.7636 | -867,528.2001 | -1,284,318.6732 | |
| Special prepayment paid (10-Feb: 1/11 of the prior-year returns) | RETURNS, PAYMENTS AND THE SPECIAL PREPAYMENT | 0 | -88,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -89,962.7063 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -88,000 | -89,962.7063 | |
| CLOSING VAT PAYABLE | RETURNS, PAYMENTS AND THE SPECIAL PREPAYMENT | 78,952.8068 | 53,605.948 | 54,997.5889 | 78,835.514 | 76,505.4044 | 67,369.0656 | 74,965.4105 | 76,102.6106 | 54,295.6448 | 62,340.8919 | 93,492.8369 | 123,335.7391 | 149,534.3845 | 135,685.5692 | 131,162.4989 | 122,320.1035 | 138,396.2438 | 116,377.4249 | 125,452.0804 | 165,623.643 | 150,234.5146 | 171,162.662 | 188,159.7611 | 184,065.055 | 123,335.7391 | 184,065.055 | |
| Check: closing = the last two months net less the special prepayment held | RETURNS, PAYMENTS AND THE SPECIAL PREPAYMENT | must be zero | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Reverse charge supplies to Austria for the ZM (fees and expenses invoiced) | RETURNS, PAYMENTS AND THE SPECIAL PREPAYMENT | Clients | 0 | 0 | 0 | 0 | 0 | 54,000 | 0 | 0 | 72,000 | 0 | 54,000 | 0 | 0 | 47,089.5633 | 48,561.1122 | 52,092.8295 | 54,447.3076 | 41,497.6777 | 56,213.1662 | 54,447.3076 | 0 | 0 | 0 | 0 | 180,000 | 354,348.9642 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Opening balance | BANK LOAN | 166,667 | 162,500 | 158,333 | 154,166 | 149,999 | 145,832 | 141,665 | 137,498 | 133,331 | 129,164 | 124,997 | 120,830 | 116,663 | 112,496 | 108,329 | 104,162 | 99,995 | 95,828 | 91,661 | 87,494 | 83,327 | 79,160 | 74,993 | 70,826 | |||
| Principal repaid | BANK LOAN | fixed monthly principal, capped at the balance | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -4,167 | -50,004 | -50,004 |
| BANK LOAN | BANK LOAN | 162,500 | 158,333 | 154,166 | 149,999 | 145,832 | 141,665 | 137,498 | 133,331 | 129,164 | 124,997 | 120,830 | 116,663 | 112,496 | 108,329 | 104,162 | 99,995 | 95,828 | 91,661 | 87,494 | 83,327 | 79,160 | 74,993 | 70,826 | 66,659 | 116,663 | 66,659 | |
| Loan interest | BANK LOAN | opening x rate / 12 | 583.3345 | 568.75 | 554.1655 | 539.581 | 524.9965 | 510.412 | 495.8275 | 481.243 | 466.6585 | 452.074 | 437.4895 | 422.905 | 408.3205 | 393.736 | 379.1515 | 364.567 | 349.9825 | 335.398 | 320.8135 | 306.229 | 291.6445 | 277.06 | 262.4755 | 247.891 | 6,037.437 | 3,937.269 |
| Overdraft interest | BANK LOAN | overdrawn balance at the prior month end x rate / 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Current portion (next 12 months) | BANK LOAN | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | 50,004 | |
| Non-current portion | BANK LOAN | 112,496 | 108,329 | 104,162 | 99,995 | 95,828 | 91,661 | 87,494 | 83,327 | 79,160 | 74,993 | 70,826 | 66,659 | 62,492 | 58,325 | 54,158 | 49,991 | 45,824 | 41,657 | 37,490 | 33,323 | 29,156 | 24,989 | 20,822 | 16,655 | 66,659 | 16,655 | |
| Dividends paid (gross) | DIVIDENDS | A: bank; F: payout x FY2026 net profit in the dividend month | 0 | 0 | 0 | 0 | 0 | 450,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 396,986.4674 | 0 | 0 | 0 | 0 | 0 | 0 | 450,000 | 396,986.4674 |
| of which withholding tax paid to the tax office on the day (memo) | DIVIDENDS | gross x 26.375% | 0 | 0 | 0 | 0 | 0 | 118,687.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 104,705.1808 | 0 | 0 | 0 | 0 | 0 | 0 | 118,687.5 | 104,705.1808 |
| of which paid to the shareholders (memo) | DIVIDENDS | 0 | 0 | 0 | 0 | 0 | 331,312.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 292,281.2866 | 0 | 0 | 0 | 0 | 0 | 0 | 331,312.5 | 292,281.2866 | |
| Overdraft facility | FACILITY (memo) | Assumptions | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 |
| Facility headroom after any overdrawn balance | FACILITY (memo) | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 | 750,000 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Profit before tax | TAXABLE PROFIT | PL | -25,949.2539 | -29,111.2724 | 113,898.8632 | 31,679.4807 | 18,471.3645 | 150,869.0054 | -61,707.5001 | -24,497.0948 | 174,517.571 | 102,495.8254 | 176,697.0059 | 222,544.3357 | 101,046.6123 | 170,421.8565 | 177,775.8669 | 179,127.4886 | 16,252.4508 | 222,524.5446 | 195,718.5559 | 99,199.2529 | 234,158.6333 | 165,793.3854 | 199,701.0458 | 263,700.6495 | 849,908.3306 | 2,025,420.3426 |
| Add: non-deductible entertainment (30%) | TAXABLE PROFIT | Overheads | 381.9 | 565.8 | 875.4 | 630.3 | 738 | 696 | 456.6 | 297 | 756 | 756 | 756 | 756 | 778.68 | 778.68 | 778.68 | 778.68 | 778.68 | 778.68 | 778.68 | 778.68 | 778.68 | 778.68 | 778.68 | 778.68 | 7,665 | 9,344.16 |
| Taxable profit for corporate income tax | TAXABLE PROFIT | -25,567.3539 | -28,545.4724 | 114,774.2632 | 32,309.7807 | 19,209.3645 | 151,565.0054 | -61,250.9001 | -24,200.0948 | 175,273.571 | 103,251.8254 | 177,453.0059 | 223,300.3357 | 101,825.2923 | 171,200.5365 | 178,554.5469 | 179,906.1686 | 17,031.1308 | 223,303.2246 | 196,497.2359 | 99,977.9329 | 234,937.3133 | 166,572.0654 | 200,479.7258 | 264,479.3295 | 857,573.3306 | 2,034,764.5026 | |
| Financing components for trade tax (interest + 50% rent + 20% car leases) | TAXABLE PROFIT | 13,843.3345 | 13,828.75 | 13,814.1655 | 13,799.581 | 13,784.9965 | 13,770.412 | 13,755.8275 | 13,741.243 | 13,726.6585 | 13,712.074 | 13,697.4895 | 13,682.905 | 14,066.1205 | 14,051.536 | 14,036.9515 | 14,022.367 | 14,007.7825 | 13,993.198 | 13,978.6135 | 13,964.029 | 13,949.4445 | 13,934.86 | 13,920.2755 | 13,905.691 | 165,157.437 | 167,830.869 | |
| Trade tax add-back, year to date (25% above the allowance) | TAXABLE PROFIT | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Charge on the year-to-date profit | CORPORATE INCOME TAX AND SOLIDARITY SURCHARGE | max(0, YTD base) x 15.825% | 0 | 0 | 9,599.6724 | 14,712.6952 | 17,752.5771 | 41,737.7392 | 32,044.7843 | 28,215.1193 | 55,952.1619 | 72,291.7633 | 100,373.7015 | 135,710.9796 | 16,113.8525 | 43,206.3374 | 71,462.5945 | 99,932.7456 | 102,627.9221 | 137,965.6574 | 169,061.345 | 184,882.8528 | 222,061.6827 | 248,421.712 | 280,147.6286 | 322,001.4825 | 135,710.9796 | 322,001.4825 |
| CHARGE FOR THE MONTH (P&L) | CORPORATE INCOME TAX AND SOLIDARITY SURCHARGE | movement in the year-to-date charge | 0 | 0 | 9,599.6724 | 5,113.0228 | 3,039.8819 | 23,985.1621 | -9,692.9549 | -3,829.665 | 27,737.0426 | 16,339.6014 | 28,081.9382 | 35,337.2781 | 16,113.8525 | 27,092.4849 | 28,256.257 | 28,470.1512 | 2,695.1765 | 35,337.7353 | 31,095.6876 | 15,821.5079 | 37,178.8298 | 26,360.0294 | 31,725.9166 | 41,853.8539 | 135,710.9796 | 322,001.4825 |
| Prepayments (10-Mar, Jun, Sep, Dec) | CORPORATE INCOME TAX AND SOLIDARITY SURCHARGE | A: bank; F: FY2026 per notice (a quarter of FY2025 after July); FY2027 per the flag on Assumptions | 0 | 0 | 36,000 | 0 | 0 | 36,000 | 0 | 0 | 41,575 | 0 | 0 | 41,575 | 0 | 0 | 33,927.7449 | 0 | 0 | 33,927.7449 | 0 | 0 | 33,927.7449 | 0 | 0 | 33,927.7449 | 155,150 | 135,710.9796 |
| Prior-year balances paid | CORPORATE INCOME TAX AND SOLIDARITY SURCHARGE | A: bank; F: none in the horizon | 0 | 0 | 0 | 0 | 0 | 0 | 22,300 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 22,300 | 0 |
| CORPORATE INCOME TAX PAYABLE / (RECEIVABLE) | CORPORATE INCOME TAX AND SOLIDARITY SURCHARGE | opening + charge - paid | 22,300 | 22,300 | -4,100.3276 | 1,012.6952 | 4,052.5771 | -7,962.2608 | -39,955.2157 | -43,784.8807 | -57,622.8381 | -41,283.2367 | -13,201.2985 | -19,439.0204 | -3,325.1679 | 23,767.317 | 18,095.8291 | 46,565.9803 | 49,261.1568 | 50,671.1472 | 81,766.8347 | 97,588.3426 | 100,839.4276 | 127,199.4569 | 158,925.3735 | 166,851.4825 | -19,439.0204 | 166,851.4825 |
| Charge on the year-to-date trade income | TRADE TAX (Munich, 490%) | max(0, YTD base + add-back) x 17.15% | 0 | 0 | 10,403.4364 | 15,944.5638 | 19,238.9698 | 45,232.3683 | 34,727.8389 | 30,577.5226 | 60,636.9401 | 78,344.6281 | 108,777.8186 | 147,073.8262 | 17,463.0376 | 46,823.9296 | 77,446.0344 | 108,299.9424 | 111,220.7813 | 149,517.2843 | 183,216.5603 | 200,362.7757 | 240,654.525 | 269,221.6342 | 303,603.9072 | 348,962.1122 | 147,073.8262 | 348,962.1122 |
| CHARGE FOR THE MONTH (P&L) | TRADE TAX (Munich, 490%) | movement in the year-to-date charge | 0 | 0 | 10,403.4364 | 5,541.1274 | 3,294.406 | 25,993.3984 | -10,504.5294 | -4,150.3163 | 30,059.4174 | 17,707.6881 | 30,433.1905 | 38,296.0076 | 17,463.0376 | 29,360.892 | 30,622.1048 | 30,853.9079 | 2,920.8389 | 38,296.503 | 33,699.2759 | 17,146.2155 | 40,291.7492 | 28,567.1092 | 34,382.273 | 45,358.205 | 147,073.8262 | 348,962.1122 |
| Prepayments (15-Feb, May, Aug, Nov) | TRADE TAX (Munich, 490%) | A: bank; F: as for corporate income tax | 0 | 38,000 | 0 | 0 | 38,000 | 0 | 0 | 45,025 | 0 | 0 | 45,025 | 0 | 0 | 36,768.4566 | 0 | 0 | 36,768.4566 | 0 | 0 | 36,768.4566 | 0 | 0 | 36,768.4566 | 0 | 166,050 | 147,073.8262 |
| Prior-year balances paid | TRADE TAX (Munich, 490%) | A: bank; F: none in the horizon | 0 | 0 | 0 | 0 | 0 | 0 | 28,100 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28,100 | 0 |
| TRADE TAX PAYABLE / (RECEIVABLE) | TRADE TAX (Munich, 490%) | opening + charge - paid | 28,100 | -9,900 | 503.4364 | 6,044.5638 | -28,661.0302 | -2,667.6317 | -41,272.1611 | -90,447.4774 | -60,388.0599 | -42,680.3719 | -57,272.1814 | -18,976.1738 | -1,513.1362 | -8,920.7007 | 21,701.4041 | 52,555.312 | 18,707.6944 | 57,004.1974 | 90,703.4734 | 71,081.2323 | 111,372.9815 | 139,940.0908 | 137,553.9072 | 182,912.1122 | -18,976.1738 | 182,912.1122 |
| Total tax charge | MEMO | 0 | 0 | 20,003.1088 | 10,654.1502 | 6,334.2879 | 49,978.5605 | -20,197.4843 | -7,979.9812 | 57,796.46 | 34,047.2894 | 58,515.1287 | 73,633.2857 | 33,576.8902 | 56,453.3769 | 58,878.3618 | 59,324.0591 | 5,616.0154 | 73,634.2383 | 64,794.9635 | 32,967.7234 | 77,470.5791 | 54,927.1386 | 66,108.1896 | 87,212.0589 | 282,784.8058 | 670,963.5947 | |
| Effective tax rate on profit before tax | MEMO | 0% | 0% | 17.56% | 33.63% | 34.29% | 33.13% | 32.73% | 32.58% | 33.12% | 33.22% | 33.12% | 33.09% | 33.23% | 33.13% | 33.12% | 33.12% | 34.55% | 33.09% | 33.11% | 33.23% | 33.08% | 33.13% | 33.1% | 33.07% | 33.27% | 33.13% | |
| Tax paid | MEMO | 0 | 38,000 | 36,000 | 0 | 38,000 | 36,000 | 50,400 | 45,025 | 41,575 | 0 | 45,025 | 41,575 | 0 | 36,768.4566 | 33,927.7449 | 0 | 36,768.4566 | 33,927.7449 | 0 | 36,768.4566 | 33,927.7449 | 0 | 36,768.4566 | 33,927.7449 | 371,600 | 282,784.8058 |
CFO decisions & actions
Upside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Risk | Likelihood | Impact | Score | Mitigation and owner |
|---|---|---|---|---|
| Sales gap: 88% of FY2027 fee revenue is not yet won; EUR 4,917k of new work not yet identified | 4 | 4 | 16 | Weekly pipeline review with win-probability discipline; proposal targets per partner; FY2027 hires only against signed work; Founder and managing partner |
| Concentration: Eberstal is 26% of FY2026 revenue; its programme office ends at the March 2027 go-live | 3 | 5 | 15 | Wave 2 and hypercare proposal before go-live; executive sponsor meetings monthly; grow two mid-size clients; Digital and ERP partner |
| Industrial and automotive downturn: Norlach and Pelzhoff show the pressure; Mittelstand clients defer transformation work | 3 | 4 | 12 | Diversify into medical technology, food and logistics; credit checks before engagement letters; shorter payment terms on new automotive work; Founder and managing partner |
| Realisation: Norlach phase 2 is 20% over budget hours; 3 live engagements forecast over budget or cap | 3 | 3 | 9 | Change requests before 80% of budget hours; estimates to complete every two weeks; partner sign-off on write-downs; Head of finance and operations |
| Utilisation: 68% year to date against a 74% target; capacity grows before the 2027 work is sold | 3 | 4 | 12 | Hiring gate tied to signed work; partner selling time protected; bench staffed on proposals and internal methods; Founder and managing partner |
| Pelzhoff: EUR 74k received April to June, open to challenge by the administrator where it fell in the three months before the application (InsO s130) | 2 | 2 | 4 | Legal review of what the firm knew and when; claim filed with the administrator; Founder with legal counsel |
| False self-employment: freelancers working months at one client could be found to be employees (status determination under SGB IV s7a), with contributions due | 2 | 3 | 6 | Status review of every assignment over three months; optional status determination by the Clearingstelle before long assignments; HR and recruiting lead |
| Cash: forecast low of EUR 707k against the EUR 600k buffer, with social security, wage tax and VAT due within ten days of each month end | 2 | 3 | 6 | Weekly 13-week review; overdraft confirmed; tax prepayment reduction filed; Head of finance and operations |
| E-invoicing: from 1 January 2027 a company with prior-year turnover above EUR 800,000 must issue e-invoices to German business clients (BMF) | 3 | 2 | 6 | Structured invoices (XRechnung or ZUGFeRD) from the billing system by December; test with the two portal clients first; Head of finance and operations |
| Key person: the founder leads the firm, new business and the operations practice | 2 | 4 | 8 | Second operations partner takes the Norlach relationship; documented account plans; Founder and managing partner |
| Action | Owner | Due | Status | Measure of done |
|---|---|---|---|---|
| Norlach: agree the phase 2 cap sign-off, release the June invoice and put a change-control clause in the phase 3 proposal | Founder and operations partner | 2026-09-30 | Open | June invoice paid; phase 3 terms agreed |
| Eberstal: wave 2 and hypercare proposal signed before the go-live | Digital and ERP partner | 2026-11-30 | Open | Signed statement of work for April 2027 |
| FY2027 sales plan: EUR 4,917k of new work by practice and partner, with monthly proposal targets | Founder and managing partner | 2026-10-15 | Open | Plan approved; tracked monthly against wins |
| Engagement control: estimates to complete every two weeks on fixed-fee and capped work; change requests before 80% of budget hours | Head of finance and operations | 2026-10-15 | In progress | No engagement more than 5% over budget without a change request |
| Apply to reduce the November trade tax and December corporate income tax prepayments to the FY2026 outlook | Head of finance and operations with the tax adviser | 2026-10-30 | Open | Revised prepayment notices received |
| Pelzhoff: file the claim with the administrator and review the April to June receipts for challenge risk | Founder with legal counsel | 2026-10-31 | Open | Claim registered; written legal view on file |
| E-invoicing: issue structured e-invoices to German business clients from 1 January 2027 | Head of finance and operations | 2026-12-15 | Open | Test invoices accepted by Norlach and Eberstal portals |
| Freelancer status review for assignments over three months | HR and recruiting lead | 2026-10-31 | Open | Every long assignment reviewed; status determinations filed where needed |
| Downside plan: triggers, the hiring freeze, separation criteria and the order of cash levers | BriQs CFO | 2026-10-15 | Open | Plan approved by the founder and attached to the October pack |
4. How the model works
Inputs_Actuals holds the actual months and the opening balance sheet. Engagement_Register holds each engagement (fee type, fee or cap, budget hours, staffing profile, discount, write-down, travel terms, dates, win probabilities by scenario, opening positions); Client_Register holds VAT class, collection days and opening receivables. Assumptions holds tax and payroll rates, grades (rate card, salary, bonus target, target utilisation, subcontractor cost), staffing profiles, the Munich holiday list, the timeline and the scenario drivers (selector in C11). Engagements turns hours into standard value, value at agreed rates, revenue by fee type, invoices, travel and the contract position of every engagement. Capacity turns engagement hours into demand by practice and grade, compares it with available hours after holidays, sickness and training, and buys the excess from subcontractors. People runs hires, attrition, replacements, payroll with social security at the ceilings of the year, wage tax and the bonus provision. Clients, Receivables, Overheads, Payables, VAT, Tax, Fixed_Assets and Financing roll every flow and balance. PL, BS and CF link only to schedules. BvA, Practices, Time_to_Cash, Engagement_Review, Pipeline, KPIs, Scenarios, Cash_13W, the agings and CFO_Report are reporting layers.
5. Methods a professional services CFO will look for
| Area | Treatment |
|---|---|
| Fixed fee | Over time (IFRS 15.35), progress on hours (input method, IFRS 15.B18 to B19); invoiced 30% at start, 40% at the mid-point, 30% on acceptance; overruns by scenario lower the % complete and appear as fixed-fee write-downs. |
| Time and materials | Hours at agreed rates less write-downs at billing, recognised as the right to invoice arises (IFRS 15.B16), invoiced monthly in arrears; travel rebilled at cost is revenue (principal). |
| Capped fee | Time and materials until the value at completion exceeds the cap; then revenue = cap x % complete with a cumulative catch-up and the excess shown as value above the cap. |
| Time to cash | Standard value at the rate card, less client discounts, less write-downs by cause (time and materials, fixed-fee overruns, value above caps), gives fee revenue; then invoicing, collection and credit losses. Realisation at every step and from time recorded to cash. |
| Lock-up | Unbilled work days (contract assets / fee revenue of the last three months x days) plus debtor days (gross receivables / invoicing incl. VAT of the last three months x days). |
| Capacity and people | Available hours per FTE from working days, Bavarian holidays, leave, sickness and training; utilisation by practice and grade against targets (partner 40% to consultant 82%); subcontractors above 90%; standard cost rates; cost of hours below target; leverage (fee earners per partner, the founder counted as a partner). |
| Engagement review | Fee budget vs actual for every signed engagement: budget hours, hours to date, estimate to complete, hours at completion, realisation and margin at standard cost to date and at completion, contract position, flags for forecasts over budget or above the cap. |
| Practices | Contribution = revenue less fee-earner pay, bonus and social security, subcontractors and travel; central costs allocated by revenue share; allocated practice profits add back to EBITDA (checked). |
| Pipeline and sales | Revenue split into signed, named pipeline (win-weighted by scenario) and new work not yet identified (a labelled fill of the gap to target utilisation from Nov-26); backlog and months of cover; CRM sales record with win rates; client concentration FY2026 and FY2027. |
| Credit risk | Pelzhoff insolvency: output VAT corrected on the application (UStG s17), 95% of the net claim provided (IFRS 9 credit-impaired); expected credit loss rate on the rest (simplified approach). |
7. Assumptions (company judgements, labelled in the workbook)
- Hours by grade follow a fixed staffing mix per engagement profile (diagnostic, implementation, programme management); salaries are grade averages, and every grade sits wholly on one side of each contribution ceiling, so contributions per head are exact.
- New work not yet identified fills the gap to target utilisation from Nov-26 at 80% in the Base (60% Downside, 100% Upside), at an 8% discount and 4% write-down; it is labelled on the Pipeline sheet and counts as not yet won.
- Pipeline engagements and the hires tied to them carry the win probability of the selected scenario; attrition by grade with replacement three months later unless hiring is frozen.
- The 2027 contribution rates (pension 18.6%, average health additional rate 2.9%) are assumed unchanged until set; accident insurance (BG) is not modelled.
- FY2027 tax prepayments are aligned to the FY2026 outlook on application; tax is charged on the year-to-date profit, with no deferred tax.
- The statutory HGB accounts carry unfinished fixed-fee work at cost until acceptance; the model reports on IFRS 15 for management and does not compute that difference. The office lease is expensed as rent (IFRS 16 not applied).
- Downside separations: 5 fee earners from April 2027 at 0.5 monthly salaries per year of service and 3 years average tenure.
- Average wage tax withheld by grade from a payroll analysis; the FY2025 bonus provision was paid with the March payroll.
9. Using the workbook
- Change the scenario on Assumptions!C11 (1 Base, 2 Downside, 3 Upside); every forecast month, the CFO report and the Cover move with it. The Scenarios sheet holds the three snapshots; the check turns red if the live figures stop matching the stored snapshot.
- Blue on yellow cells are inputs; black are formulas; green link other sheets. Actual data is typed only on Inputs_Actuals and the registers.
- The month-end procedure is on the Guide sheet: enter the month, move the last actual month on Assumptions, update the registers and agings, refresh the snapshots and reread Checks.
Selmberg Consulting GmbH
FICTIONAL DEMONSTRATION. Every company, person and number in these packs is invented for demonstration.
Start with a conversation
Build the finance function
your next stage needs.
Tell us where the business stands. We’ll show you how we would run the finance function, the priorities we would address and the team behind the work.
Book a free introductionExplore the engagement and pricing