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Key performance indicators – case study

The case study below highlights how a company might approach the requirement to provide an analysis using financial key performance indicators and, where appropriate, other non-financial indicators with the strategic report. It is not intended to be comprehensive and is designed solely with the intention of illustrating how the general principles for preparing a strategic report might be applied in practice.

For further information on how to prepare a strategic report click here.

There are a wide range of financial and non-financial KPIs that can be relevant to businesses and some examples are given below. They should always be linked to the business model and cover areas which the directors judge are the most effective in assessing progress against objectives or strategies.


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