KPI's financial ratios used in the Risk Management practice capable of measuring the performance of a portfolio and carrying out the analysis of equity and financial and sustainability risks through a wide range of Key Performance Indicators: Net Financial Position, Intensity of Financial Debts and impact of financial debt as well as risks of insolvency

Cash Flow


Cash flow meaning


The Cash flow is the primary financial indicator ever. It gives a value in absolute terms about the monetary outcome of the company’s management over the year.  

The Cash flow values the result from the operating management of the company in a given period of time prior to provisions and depreciation and amortization. 

In absolut terms, the EBITDA reveals the cash flow generated by the operating activity of the company and it results from the income statement of accounts (Earnings Before Interest Tax Depreciation and Amortization). 



Cash flow formula


Revenues is the increase in capital arising from the sale of merchandise or the performance of services. When revenue is earned, it results in an increase in either cash (money received) or accounts receivable (amount owed to Your company by Customers).

Expenses decrease capital and result from performing activities necessary to generate revenue. The expenses is either equal to the cost of the goods solds or the expanditure necessary to conduct business operations (rent expenses, salary expense, depreciation expense) during the period.   

Because of the "revenues" does not necessarily accounts cashed receipts and on the other hands "expense" does not automatically imply a cash payments by the company, the Cash Flow s normally represented with the value of EBITDA (Earning Before Interests, Tax, Depreciations, Amortization) that comes from the analysis of the financial statements It values is the sum of the operating net profit and the non-monetary costs minus non-monetary revenues.


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