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Finance

Management P&L across entities

A waterfall management P&L consolidated across entities, with actual versus budget and variance the finance team can trust.

Power BIMicrosoft FabricDAXPower Query
Net revenue
$248.6M
year to date
Gross margin
38.4%
after COGS and COS
EBITDA margin
14.2%
before D&A and financial
Net income
$18.9M
after income tax

Illustrative figures · fictitious client · under NDA

The challenge

A group with several entities closed a management P&L by hand each month, so it arrived late, differed by preparer, and was hard to trust or drill into.

What we built

We built a governed financial model and a Power BI waterfall P&L that consolidates entities, compares actual to budget, and drills from the statement line to the transaction.

  • A governed consolidation model across entities.
  • A waterfall management P&L with actual, budget, and variance.
  • Drill-down from the statement line to detail.

Outcomes

  • A management P&L that is the same every month.
  • Actual versus budget with explainable variance.
  • Consolidation without a manual close.

The dashboard we delivered

Management P&L · Multi-entitygold_financeiro · ERP + allocationRefreshed 07/08 07:20Illustrative data
Report pages
Filters
Period
Jul/2026 · closed
View
Management
Comparison
Budget
Hierarchy
Business unit
Cost center
GL account
Business unit · consolidated
Net revenue-1.7% vs budget
$248.6M
year to date
Gross margin+0.3 p.p.
38.4%
after COGS and COS
EBITDA margin-0.6 p.p.
14.2%
before D&A and financial
Net income-$2.3M
$18.9M
after income tax
Expense over revenue
24.2%
Close cycle
3 days
Allocated accounts
412
Budget adherence
97.9%

Monthly EBITDA margin

Actual against budget, as a percentage of net revenue

ActualBudget
16.1%14.6%13.2%11.7%
AugSepOctNovDecJanFebMarAprMayJunJul

Net revenue by business unit

Click to open by cost center

Services has 18% of revenue and 31% of EBITDA: margin the consolidated view was hiding.

Accounts in the slice

Actual against budget, account by account

8 of 160 rows
GL account
Cost center
Actual
Budget
Variance
V%
Nature
6.1.01 Financial expensesCC 100 · Production
CC 100 · Production
$647K
$660K
-2.1%
10.2%
Financial
4.1.01 Raw materialCC 100 · Production
CC 100 · Production
$494K
$472K
+4.7%
10.2%
Cost
5.2.01 Technology and licensesCC 200 · Logistics
CC 200 · Logistics
$278K
$275K
+1.2%
10.2%
Expense
3.1.01 Product revenueCC 200 · Logistics
CC 200 · Logistics
$160K
$144K
+11.1%
10.2%
Revenue
3.2.01 Deductions and taxesCC 300 · Projects
CC 300 · Projects
$207K
$233K
-11.3%
10.2%
Revenue
5.1.02 Travel and entertainmentCC 300 · Projects
CC 300 · Projects
$202K
$183K
+10.2%
10.2%
Expense
5.2.01 Technology and licensesCC 400 · Stores SP
CC 400 · Stores SP
$125K
$144K
-13.4%
10.2%
Expense
5.1.04 Rent and occupancyCC 400 · Stores SP
CC 400 · Stores SP
$122K
$137K
-11.3%
10.2%
Expense

Illustrative dashboard with the structure delivered on the project. Client names and figures are fictitious and under NDA.

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