Controller Metrics

Accounts Payable (AP) is the total amount a company owes to its suppliers and creditors for goods and services purchased on credit and not yet paid. AP appears on the balance sheet as a current liability, representing short-term obligations due within one year.

Accounts Receivable (AR) is the total value of invoices a company has issued to customers for goods or services delivered but not yet paid. AR appears on the balance sheet as a current asset because payment is expected within one year. It represents a legal obligation from the customer and is recorded when an invoice is issued, not when cash is received. Tracking AR accurately gives finance teams a real-time view of money owed and helps forecast cash flow.

Cash and Cash Equivalents (CCE) is the total value of a company's cash on hand plus short-term liquid assets convertible to cash within three months. CCE appears as the first line item on a company's balance sheet and is a primary indicator of liquidity. A strong CCE balance signals the ability to meet operating obligations, service short-term debt, and fund growth without external financing.

Charges represent the total amount of customer payments processed through your payment gateway, net of refunds, disputes, and reversals. Depending on the payment platform, Charges may be reported before or after processing fees; in analytics and finance contexts, this metric is often aligned with net charges collected rather than gross payment volume. Charges reflect the actual value of customer payments successfully processed and retained through a payment system.

Contribution margin is the revenue remaining after subtracting variable costs — the amount available to cover fixed costs and generate profit. It can be expressed as a total dollar amount, per unit, or as a percentage of revenue.

The Cost Of Goods Sold (COGS) is the measure of direct costs incurred by a company to manufacture or deliver their product or service. Costs typically include raw material and direct labour, but this varies from business to business, depending on the products or services that are being sold. COGS is the building block to understanding Gross Margin and Gross Margin Percent.

Current assets are the assets a company expects to convert to cash within one year, as reported on the Balance Sheet or Statement of Financial Position. Finance teams track current assets alongside current liabilities to calculate liquidity ratios such as the Current Ratio, Quick Ratio, and Working Capital. Common current asset accounts include cash and cash equivalents, accounts receivable, inventory, prepaid expenses, short-term investments, and trade receivables.

Current liabilities are the total value of all debts and obligations a company owes to creditors that must be settled within one year. Current liabilities appear on the balance sheet and are evaluated alongside current assets to assess a company's short-term financial solvency. Common accounts include accounts payable, deferred revenue, interest payable, short-term debt, and dividends payable.

The Debt to Equity Ratio measures how much debt a company uses to finance its assets relative to the value held by shareholders. A high ratio signals that growth is funded primarily through borrowed money, which can accelerate expansion but increases financial risk. Lenders and investors watch this ratio closely because it reveals how much cushion shareholders provide if the business faces losses.

EBITDA Margin is a financial ratio that measures a company's earnings before deducting non-operating expenses as a percentage of revenue. The calculation excludes accounting expenses such as interest, taxes, depreciation, and amortization to give an overall view of operating profitability and cash flow generation capability.

Failed Charges represents the total monetary value of any payments that have failed for reasons including declined payments, blocked payments, and invalid payments.

Financial Debt is a company's non-operational debt. With low interest rates and a supply of lenders, debt in non-financial corporations has steadily risen in the past 15 years, benefiting some companies, but putting others at risk.