Budget analysis

The module Budget analysis allows you to analyze in detail historical accounting data of any business. In addition to providing a comprehensive view of Balance Sheet, Income Statement and Cash Flow Statement, allows you to delve deeper into the company's performance through the main indicators used in the financial field.

Accounting data does not only mean data coming from Official Registers, but also the provisional accounting situations, trial balances or any other source. All of this can be easily imported and analyzed using Leanus.

For each analysis performed, Leanus clearly highlights the type of source used – official or private – offering maximum transparency on the origin of the data underlying each indicator or reclassification.

The Balance Sheet Analysis menu is structured in submenu, each dedicated to a specific perspective of reading accounting data.

Il Classic Income Statement highlights the nature of the costs: Personnel Costs, Service Costs and Costs for Use of Third Party Assets They are visible after the Added Value. This is calculated automatically for all official or private data sources.

It is useful when the source is not a statutory balance sheet or when the analyst is not interested (or does not have sufficient information) in differentiating between fixed and variable costs.

Il Management Income Statement makes explicit the Added Value on consumption and the Contribution margin, aggregating fixed and variable production, commercial and administrative costs for a more management-oriented reading.

It is useful when The analyst wishes to divide costs between fixed and variable costs, thus making explicit the added value on consumption and the contribution margin.

The management system is structured on a sources-uses basis. Uses include net fixed assets, net working capital (both characteristic and non-characteristic), and provisions. Sources include net equity, financial debt, and liquidity with a negative sign, which is used to calculate the net financial position (NFP).

The liquidity structure presents uses of immediate liquidity (cash), deferred liquidity, and fixed assets. Sources include current liabilities (short-term debt and loans), consolidated liabilities (long-term debt and provisions), and shareholders' equity.

The abbreviated statement is divided into assets and liabilities. Assets include net fixed assets, positive cash, receivables, and inventories. Liabilities include equity, debt, and provisions.

The Financial Statement is one of the essential elements of the valuation process. Leanus prepares the Financial Statement. with different methodologies for each accounting period whether it is 12 months or shorter:

– Cash Flow Statement with indirect method
– OIC Financial Statement (accessible in the reserved area)

Il OIC Cash Flow Statement It is drawn up on the basis of the reclassified civil law scheme (Financial Statement Analysis, Benchmark, Business Plan menu).

When the statutory reclassification scheme is complete for at least two consecutive periods, the OIC Financial Statement is automatically processed.

For each accounting period Leanus automatically processes the main balance sheet indicators, making data easy to read and compare. The indicators can be analyzed not only for individual historical years, but also for the latest available period, the reference benchmark, and the business plan, so you always have an up-to-date and comparable view of company performance.

Alongside traditional indices, the platform also provides specific in-depth tools: stress test to simulate different scenarios, sector indicators useful for comparing with the market you belong to, crisis indicators to monitor any risk signals, in addition to key measures such as DSCR extension and LOM indicatorsIn this way, it is possible to integrate simple numerical analysis with prospective and contextual evaluations.

Learn More

Leanus allows you to calculate Equity Value and Enterprise Value with both the income method (EBITDA Multiple) that wealth taxThe Leanus Valuation is performed using an algorithm that takes into account all the calculation methods for NFP and EBITDA and a parametric analysis based on a conventional multiple of 7, which can however be modified based on your own assessments.

Learn More

The standardized civil law scheme allows for carry out comparisons and analyses between companies regardless of the format of the data source usedThis way, you can have a complete and consistent overview of your accounting information, without having to refer to different financial statement formats for different companies.

Learn More