FP&A Dashboard

Autonomous FP&A Dashboard

Finance Analysis

P&L Overview and Variance Analysis

Normalized EBITDA
1,450.0M
+250.0M vs Budget (+20.8%)
Revenue
9,200.0M
+200.0M vs Budget (+2.2%)
OpEx
-6,000.0M
+0.0M Savings (+0.0%)
Gross Profit
7,450.0M
+250.0M vs Budget (+3.5%)
Normalized EBITDA Margin
15.8%
+2.4pp vs Budget (13.3%)
Revenue Growth (YoY)
26.1%
vs FY24 (6,708.0M)
Budget vs Landing
+250.0M
EBITDA Variance

📊 FY Forecast (May 2025 - Apr 2026)

EBITDA Bridge (Budget → Landing) +250.0M

Base Favorable Unfavorable

Monthly Trend

Actual
Forecast

Normalized EBITDA (Budget vs Landing) Annual: 1,450.0M vs Budget 1,200.0M

MonthBudgetLandingVar
May38.337.5-0.8
Jun63.390.5+27.2
Jul95.4192.0+96.7
Aug179.3301.0+121.7
Sep189.8334.0+144.2
Oct197.5441.1+243.6
Nov301.0519.9+218.9
Dec439.8711.4+271.6
Jan593.4885.4+292.0
Feb764.81,043.0+278.2
Mar967.91,223.9+255.9
Apr1,190.91,418.4+227.4
Total1,200.01,450.0+250.0
Budget
Actual
Forecast

Cumulative Variance (Landing - Budget) FY Total: +250.0M

P&L Summary

ItemBudgetLandingVariance%
Revenue9,000.09,200.0+200.0+2.2%
COGS-1,800.0-1,750.0-50.0-2.8%
Gross Profit7,200.07,450.0+250.0+3.5%
G&A-2,000.0-1,950.0-50.0-2.5%
S&M-2,500.0-2,600.0+100.0+4.0%
R&D-1,500.0-1,450.0-50.0-3.3%
OpEx-6,000.0-6,000.0+0.0+0.0%
EBITDA1,200.01,450.0+250.0+20.8%
* Amortization excluded / Normalize=1 excluded

Excluded Costs

FPAIDTitleCatBudgetLandingVar
FPA-001AmortizationG&A120.0115.0+5.0
FPA-002One-time ExpenseG&A50.048.0+2.0
* Costs excluded from Normalized EBITDA

Variance by Category (FY25 Top 15) Budget vs Landing

CatCategoryBudgetLandingVar
S&MSales & Marketing-2,500.0-2,600.0+100.0
G&AGeneral & Admin-2,000.0-1,950.0-50.0
R&DResearch & Dev-1,500.0-1,450.0-50.0
* EBITDA perspective: Green = Favorable, Red = Unfavorable

Over Budget (Top 40)

CatSubTitleBudgetLandingVar
R&DLabor開発_SRE61.1139.7-78.6
S&MMarketing運用型広告(Brand search)99.1156.8-57.7
COGSLaborCS_Success/Renewal63.2116.2-53.0

Under Budget (Top 40)

CatSubTitleBudgetLandingVar
S&MLabor営業_ENT250.0180.0+70.0
G&ASystemシステム削減100.045.0+55.0
S&MMarketing広告費削減150.0100.0+50.0
Net Income (FY)
-2,256.2M
EBIT - Interest - Tax
Cash Balance (Apr)
1,900.0M
BS: 現金及び預金合計
Free Cash Flow (FY)
1,319.3M
Operating CF + Investing CF
Debt/Equity Ratio (Apr)
0.15
Total Debt / Equity
ROIC (Apr BS)
3.2%
FY EBITDA / Total Assets
ROE (Apr BS)
4.2%
FY EBITDA / Equity
Asset Turnover (Apr BS)
0.2x
FY Revenue / Total Assets
Current Ratio (Apr BS)
0.7x
Current Assets / Liabilities

P/L Monthly (FY2025)

Item MayJunJulAugSepOctNovDecJanFebMarApr YTD FY
Revenue 8,461.88,500.08,550.08,600.08,650.08,700.08,750.08,800.08,850.08,900.08,950.09,000.0 69,011.8 104,711.8
COGS -856.4-860.0-865.0-870.0-875.0-880.0-885.0-890.0-895.0-900.0-905.0-910.0 -6,981.4 -10,591.4
Gross Profit 7,605.47,640.07,685.07,730.07,775.07,820.07,865.07,910.07,955.08,000.08,045.08,090.0 62,030.4 94,120.4
G&A -2,060.0-2,070.0-2,080.0-2,090.0-2,100.0-2,110.0-2,120.0-2,130.0-2,140.0-2,150.0-2,160.0-2,170.0 -16,760.0 -25,380.0
S&M -2,384.5-2,400.0-2,420.0-2,440.0-2,460.0-2,480.0-2,500.0-2,520.0-2,540.0-2,560.0-2,580.0-2,600.0 -19,604.5 -29,884.5
R&D -1,742.5-1,750.0-1,760.0-1,770.0-1,780.0-1,790.0-1,800.0-1,810.0-1,820.0-1,830.0-1,840.0-1,850.0 -14,202.5 -21,542.5
Normalized EBITDA 1,418.41,420.01,425.01,430.01,435.01,440.01,445.01,450.01,455.01,460.01,465.01,470.0 11,463.4 17,313.4

B/S Monthly (FY2025)

Account MayJunJulAugSepOctNovDecJanFebMarApr YTD FY
Assets 47,815.947,317.347,688.547,708.047,436.044,555.044,492.544,103.544,120.144,113.044,550.044,898.5 44,898.5 44,898.5
Current Assets 15,200.015,100.015,150.015,200.015,250.014,800.014,750.014,700.014,650.014,600.014,700.014,800.0 14,800.0 14,800.0
Fixed Assets 32,615.932,217.332,538.532,508.032,186.029,755.029,742.529,403.529,470.129,513.029,850.030,098.5 30,098.5 30,098.5
Liabilities 11,105.210,623.010,820.010,793.310,551.910,231.710,366.210,080.510,135.310,182.810,651.211,017.5 11,017.5 11,017.5
Current Liabilities 22,000.021,800.021,900.022,000.022,100.021,500.021,400.021,300.021,200.021,100.021,200.021,300.0 21,300.0 21,300.0
Equity 36,710.736,694.336,868.536,914.736,884.134,323.334,126.334,023.033,984.733,930.033,898.533,880.7 33,880.7 33,880.7
Cash 2,127.62,150.02,180.02,210.02,240.02,000.01,950.01,900.01,850.01,800.01,850.01,900.0 1,900.0 1,900.0

Assets, Liabilities & Equity Trends

Cash Balance Trend

Cash Flow Statement (FY2025) - Indirect Method

Item MayJunJulAugSepOctNovDecJanFebMarApr YTD FY
Operating CF 150.0155.0160.0165.0170.0145.0140.0135.0130.0125.0130.0135.0 1,220.0 1,740.0
Investing CF -50.0-52.0-54.0-56.0-58.0-45.0-43.0-41.0-39.0-37.0-40.0-43.0 -399.0 -558.0
Financing CF -80.0-81.0-82.0-83.0-84.0-70.0-68.0-66.0-64.0-62.0-65.0-68.0 -614.0 -873.0
Net Change in Cash 20.022.024.026.028.030.029.028.027.026.025.024.0 207.0 309.0
* Indirect method: Operating CF = Net Income changes + AR decrease + Current Liabilities increase
* Investment CF = Fixed Assets increase (negative)
* Financing CF = Cash change - Operating CF - Investment CF (residual)
* May excluded due to merger (BS delta includes non-operating merger effects)

Cash Flow Trends (Monthly)

MQL
1000
+100 (+11.1%)
SS01
340
+40 (+13.3%)
SS03 Pipeline
280M¥
+30M¥ (+12.0%)
Won
200M¥
+20M¥ (+11.1%)

Funnel Overview

MQL: 1000
SS01: 340 (34.0%)
SS02: 170 (50.0%)
SS03: 85 (50.0%)
受注: 50 (58.8%)

Detailed Pipeline

StageCountAmount (M¥)
MQL 1000 -
SS01 340 500.0
SS02 170 350.0
SS03 85 280.0
Won 50 200.0

CVR Trend

Channel Analysis (MQL / SS01)

Won Breakdown

Segment Pipeline (SS03)

Channel Efficiency

ChannelMQLSS01CVR %Cost (M¥)Cost/SS01
Listing 300 102 34.0% 15.0 0.147
Facebook 250 85 34.0% 12.5 0.147
CRM 200 68 34.0% 8.0 0.118
EXPO 150 51 34.0% 20.0 0.392
Affiliate 50 17 34.0% 3.0 0.176
Seminar 50 17 34.0% 10.0 0.588

ABM Analysis

Account-Based Marketing Performance

Universe Size
1,000
Total accounts
Coverage Rate
50.0%
A1+ / Universe
Penetration Rate
20.0%
A3+ / Universe
Win Rate
41.7%
Win / (Win + Lost)
Avg Deal Size
$0
Per closed deal

State Distribution

Tier Analysis by State

Tier Analysis Table

Tier A0 A1 A2 A3 A4_Win A4_Lost Total
T1 50 30 20 25 20 15 160
T2 150 70 40 35 20 25 340
T3 300 100 40 20 10 30 500