📋 KPI Quick Reference Cheat Sheet
One-page printable reference sheet with all essential construction financial KPIs, formulas, and targets.
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Format: Text (.txt - can be converted to PDF)
Last Updated: February 2026
File Size: ~3 KB
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Quick Reference Content
Essential Financial KPIs
| KPI | Formula | GC Target | Sub Target |
|---|---|---|---|
| Gross Profit Margin | (Revenue - Direct Costs) ÷ Revenue × 100 | 15-25% | 25-35% |
| Net Profit Margin | Net Income ÷ Revenue × 100 | 2-5% | 5-10% |
| Overhead Rate | Overhead Costs ÷ Direct Costs × 100 | 10-20% | 10-20% |
| Current Ratio | Current Assets ÷ Current Liabilities | 1.2-1.5+ | 1.2-1.5+ |
| Working Capital | Current Assets - Current Liabilities | Positive | Positive |
| AR Days | (AR ÷ Revenue) × Days in Period | 30-45 | 30-45 |
| AP Days | (AP ÷ Cost of Sales) × Days in Period | 30-45 | 30-45 |
| Backlog | Sum of Unbilled Contracts | 6-12 months | 6-12 months |
| WIP Over/Under | Billings - (Costs + Earned Profit) | 5-10% over | 5-10% over |
| Debt-to-Equity | Total Debt ÷ Owner's Equity | under 2.0 | under 2.0 |
Red Flag Indicators
Immediate Action Required:
- Current Ratio < 1.0
- AR Days > 60
- Negative Working Capital
- Net Margin < 0%
- Debt-to-Equity > 3.0
Watch Closely:
- Current Ratio 1.0-1.2
- AR Days 45-60
- Gross Margin declining
- Backlog < 3 months
- WIP significantly underbilled
Frequency
- Monthly: All KPIs except Debt-to-Equity
- Quarterly: Debt-to-Equity Ratio
Industry Benchmarks
General Contractors:
- Gross Margin: 18%+ (Good), 12-18% (Average), under 12% (Poor)
- Net Margin: 3%+ (Good), 1-3% (Average), under 1% (Poor)
- Current Ratio: 1.5+ (Good), 1.2-1.5 (Average), under 1.2 (Poor)
- AR Days: under 40 (Good), 40-60 (Average), over 60 (Poor)
Specialty Subcontractors:
- Gross Margin: 30%+ (Good), 25-30% (Average), under 25% (Poor)
- Net Margin: 8%+ (Good), 5-8% (Average), under 5% (Poor)
- Current Ratio: 1.5+ (Good), 1.2-1.5 (Average), under 1.2 (Poor)
- AR Days: under 35 (Good), 35-50 (Average), over 50 (Poor)
Related Resources
- Financial KPIs Dashboard Guide - Complete guide
- Financial KPIs Dashboard Template - Excel template
- Financial Statements Guide - Understanding statements
Print This
Print this cheat sheet and keep it handy for monthly KPI reviews.