Revenue, Realization & Billing Rate
EBR reached $307/hr in Feb, entering the $275–$325 target band for the first time in 6 months.
Contract CFO realization at 78% is the only line below the 88% minimum — scope definition on retainer engagements requires review.
Revenue invoiced grew 22% from Jan to Feb; collection lag remains consistent at ~$2k/month.
Invoiced vs. Collected
A persistent gap between bars signals collection risk before it appears in cash flow.
Billed vs. Work Performed
Each point below 88% is revenue permanently lost, not deferred.
Revenue per Principal Hour
A month-over-month dip here indicates scope creep, discounting, or rising non-billable time.
Where Write-Downs Occur
Any bar left of the 88% line warrants a scope and pricing review for that engagement type.
Where Principal Hours Go
The ratio of billable to total hours sets the hard ceiling on your utilization rate.
Client Growth, Profitability & Collections
DSO has declined from 51 days in Nov to 33 days in Feb — collections process improvement is working.
Net profit margin reached 26% in Q4 but was below benchmark for Q1–Q3; overhead discipline in lower-revenue quarters needs attention.
Direct SME referral conversion at 40% is 25 points below benchmark — likely reflects cold outreach with no prior relationship.
Referred Leads to Signed Engagements
A low-conversion, high-volume source signals a qualification or relationship fit problem.
Quarterly Profit vs. Benchmark
Quarters below 20% indicate overhead drag; quarters above 30% may signal under-investment in growth.
Invoice to Collection Trend
Sustained DSO above 45 days indicates a collections process problem, not a seasonal anomaly.
LTV:CAC by Acquisition Channel
Law firm and accounting referral channels both exceed the 5:1 LTV:CAC threshold — these relationships are the highest-ROI acquisition investment.
Digital channel LTV:CAC at 2.5:1 is below the 5:1 minimum; current web traffic volume does not justify increased digital ad spend.
Business Valuation runs the highest utilization at 40% — still 25 points below the 65% benchmark, indicating significant untapped capacity.
Client Value by Acquisition Channel
Any channel below 5:1 warrants a reassessment of the time and cost invested in that relationship.
Billable Hours by Service Line
A high-EBR line below 60% utilization is the highest-priority capacity recovery opportunity.