Financial Reports & Analytics

Profit & Loss Statement

The P&L report calculates:

REVENUE
+ Campus Collections (fees, donations, grants)
- Campus Direct Expenses
- Campus Payroll
= GROSS PROFIT
- Central Allocated Expenses
- Central Payroll
= NET SURPLUS

Key Financial Metrics

Metric	Formula	Benchmark
Profit Margin	Net Surplus ÷ Revenue × 100	>15% healthy
Cost Per Student	Total Expenses ÷ Student Count	Varies by school type
Payroll Efficiency Ratio	Payroll ÷ Revenue × 100	40-60% typical
Revenue Per Student	Revenue ÷ Student Count	Track over time

Financial Alerts System

The system automatically detects:

Budget Overruns: Actual > 90% of budget
Unbudgeted Expenses: Spending without budget allocation
Large Single Expenses: >$50,000 or >20% of monthly budget
Missing Recurring Expenses: Fixed costs not recorded (e.g., rent not paid)

Multi-Campus Comparison

Compare financial performance across campuses:

              Campus A    Campus B    Campus C
Revenue:      $50,000     $35,000     $42,000
Expenses:     $38,000     $28,000     $35,000
Net Surplus:  $12,000     $7,000      $7,000
Margin:       24%         20%         16.7%
Cost/Student: $380        $400        $350

Monthly Trends

Track 6-month rolling trends:

javascript

// Example trend data for charts
[
  {month: "Jan 2026", revenue: 45000, expenses: 35000},
  {month: "Feb 2026", revenue: 48000, expenses: 36000},
  {month: "Mar 2026", revenue: 52000, expenses: 38000},
  // ... trending upward ✅
]