Explicitly available Derivative

KPI Measure Measure Driver Data source

EBITDA Income statement
Interest Coverage Ratio
Interest expense Income statement
Total Sales Income statement
Asset Turnover
Average Asset Balance Sheet
Accounts Payable Balance Sheet
Average Days Payable
Outstanding Cost of goods sold Income statement

Current Asset Balance Sheet

Current Ratio
Current Liability Balance Sheet
Accounts Receivable Balance Sheet
Days Sales Outstanding
Total Sales Income statement
Net Income Income statement
ROA
Total Asset Balance Sheet
Shareholders’ Equity Balance Sheet
Return on Equity
Net Income Income statement
EBITDA Income statement
ROCE
Capital Employed Balance Sheet
Total Debt Balance Sheet
Debt to EBITDA
EBITDA Income statement
Overdue Invoices Due date ERP

COGS Income statement

Inventory Turnover
Average Inventory Balance Sheet
No of days in the period 365 days in a year

Days in Inventory
Inventory Turnover Income statement & Balance Sheet

Cash flow from Operating Activities Cash flow Statement

Free Cash Flow Non Cash Expenses Income Statement

Change in working capital
Capex
Annual Dividend
Dividend Yield
Share Price
Cash from Operating Activities Cash receipts and payments associated
with company’s sales
Balance Sheet
Cash flow Statement
Income statement
Stock Exchange
Cash flow Statement

Share Price Stock Exchange

Total shareholder return
Dividend Income Statement
Actual uptime of plant ERP
Plant Availability
Maximum possible uptime ERP
 Operating Profit / EBIT Income statement
NOPAT
Tax Rate Income statement
Debt Balance Sheet
Debt to Equity
Equity Balance Sheet
Drilling time in hours for the month ERP
Avg Drilling Cycle time
Well count of the month ERP
Downtime in hours for the month ERP
Downtime vs Lost Production
Lost Production in BOE ERP
Feet drilled ERP
Drilling cost $ per Ft
Total Drilling cost ERP
 Data Elements
Revenue, Opex
Debt, Interet Rate
Revenue
(Beginning asset + Ending asset)/2
Credit Purchase Outstanding
Direct material + Direct labor + Manufacturing Overhead
or
Beginning inventory + Purchases - Ending inventory
Cash, Inventory, AR, Prepaid expense
Short term borrowings, Trade Payables, Current portion of long term debt, Deferred
Revenue
Debtors
Revenue
Sales-COGS-OPEX

Beginning Shareholder's Equiry+Net Income-Dividend

Revenue
Revenue, Opex
Total Assets - Total Liabilities
Long term borrowings + Short term borrowings
Revenue, Opex
Invoice date, Credit Days
Direct material + Direct labor + Manufacturing Overhead
or
Beginning inventory + Purchases - Ending inventory
(Beginning Inventory + Ending Inventory)/2

Average Inventory [(Beginning Inventory + Ending Inventory)/2] &

COGS (Direct material + Direct labor + Manufacturing Overhead) or
(Beginning inventory + Purchases - Ending inventory)

Net Income + Depreciation + Adjustments To Net Income + Changes In Accounts

Receivables + Changes In Liabilities + Changes In Inventories + Changes In Other
Operating Activities
Depreciation & Amortization
Current Asset - Current Liability (YoY Change)
Cash flow from Investing activities
Declared dividends for the year
Current market share price
The total of all cash receipts and payments associated with company’s sales of oil, gas,
chemicals and other products.

Share Price at the beginning of the year & end of the year, Dividend delivered during the
year
Revenue, Opex
Corporate tax rate
Short term + Long term Debt
Assets - Liabilities

Number of wells * respective depth