This spreadsheet template is a comprehensive management reporting workbook designed to produce consistent monthly and year-to-date (YTD) financial statements from detailed account-level inputs. It consolidates a chart of accounts and monthly movements into standard reports, Profit & Loss (monthly and YTD), Balance Sheet, and Cash Flow, and then breaks performance down further through dedicated schedules for revenue, expenses, operating expenses (OPEX), and employee benefits, enabling clearer tracking of cost drivers, budget control, and trend analysis across months.

In addition to the core statements, the workbook supports performance management by adding business metrics and ratio analysis (e.g., EBITDA, service operating revenues, subscriber activity indicators, ARPU and other selected financial data), and by providing department/cost-center views (e.g., technical, marketing, finance, HR, IT, overheads, sales). This makes it suitable for periodic reporting packs used by finance teams and leadership to monitor profitability, liquidity, and operational efficiency in a standardized format (the ratios sheet references).

Table of contents (worksheets)
1. ACCOUNTS
2. P&L M NF (Profit & Loss – Monthly)
3. P&L YTD (Profit & Loss – Year to Date)
4. BS (Balance Sheet)
5. CF M (Cash Flow – Monthly)
6. CF (Cash Flow)
7. REVENUE M
8. REVENUE YTD
9. EXPENSES M
10. EXPENSES YTD
11. OPEX - M
12. OPEX YTD
13. Employee Benefits-M
14. Employee Benefits-YTD
15. TECNICAL - M
16. TECHNICAL - YTD
17. MARKETING - M
18. MARKETING - YTD
19. CEO - M
20. CEO YTD
21. FIN - M
22. FIN YTD
23. HR - M
24. HR YTD
25. IT - M
26. OH - M (Overheads – Monthly)
27. IT YTD
28. OH YTD
29. CC - M (Call Center – Monthly)
30. CC YTD
31. SALES - M
32. SALES YTD
33. MKG - M
34. MKG YTD
35. TECH - M
36. TECH YTD
37. G&A - M (General & Administrative – Monthly)
38. G&A - YTD
39. METRICS
40. RATIOS