A different purpose from statutory statements
Italian statutory financial statements and Financial analysis are not two versions of the same tool. The former reconstructs the Italian statutory Balance Sheet and Income Statement; the latter starts from verified data and reworks it for management, financial and planning purposes.
This separation prevents a management reclassification from being confused with the legal presentation of the accounts. Statutory statements remain the reconciled base; margins, invested capital and indicators are subsequent analytical layers.
Unified input, optional modules and scope
The unified workbook contains the mandatory financial-statement sheets and optional modules for Budget, Forecast, cost-centre catalogue and allocations. Unsupported optional modules can remain blank without preventing actual analysis.
Period, number of months, entity scope and sign convention must be consistent across actuals, comparatives and scenarios. The tool surfaces inconsistencies and retains the imported account detail.
- Verified Italian statutory statements or compatible file.
- Budget and Forecast for the same period and scope.
- Cost centres and benchmarks only when documented.
Management reclassifications and explicit choices
Statements can be read through different management layouts without changing the imported statutory data. Classification decisions, exceptions and adjustments remain separate from the source and traceable in reports.
Reclassification is not automatically reliable by definition: where an account cannot be assigned with sufficient confidence, the professional must complete or confirm the choice before using derived indicators.
KPIs, DuPont and cash flow
Economic, balance-sheet and financial indicators are calculated from the reclassified statements. The model includes margins, structure, liquidity, profitability and decompositions such as DuPont, together with a cash-flow statement reconstructed from available data.
The tool distinguishes what can be calculated from what requires additional information. Cash differences, unavailable averages or unreconstructed movements must appear as limitations or reconciliations, not disappear inside an apparently complete result.
- Drill-down from KPIs to underlying figures.
- Separate comparatives and denominator consistency.
- Reconciliation of opening cash, flows and closing cash.
Budget, forecast and cost centres
Budget and Forecast can be compared with actuals only after period and scope checks. Variances keep both absolute and percentage values visible, avoiding automatic interpretations where the comparison base is zero or not meaningful.
Cost-centre analysis depends on the uploaded catalogue and allocations. Allocated totals must reconcile to the relevant income-statement accounts; undocumented percentages or drivers should not be invented by the tool or by the AI preparing the workbook.
- Actual, Budget and Forecast comparison.
- Variance analysis by line item.
- Control of allocations and unassigned amounts.
Benchmarks, data quality and control gates
Benchmarks are a separate module: a threshold is useful only when its source, date, unit and scope are identifiable. Comparison does not replace professional interpretation and must be read together with internal data quality.
Before reporting, the tool applies blocking gates and warnings to reconciliations, mappings, periods, imports and cash-flow checks. An indicator should not be presented as reliable when its accounting or informational premise is not satisfied.
- Blocking errors separated from warnings.
- Assumptions and limitations included in outputs.
- Reports limited to the data actually available.
Local archive and professional responsibility
Work is processed and stored locally in the browser. A JSON backup preserves configurations and analyses outside the device; without it, changing computer or clearing browser data may remove the archive.
The tool structures calculations, evidence and controls, but it does not determine applicable accounting principles, certify source quality or replace professional review. Conclusions must be validated for the entity, period and purpose of the analysis.