Each star is a skill. Rings run from student (centre) to CEO (edge): every level's knowledge contains the inner levels'. The filled area is your mastery radar.
| Skill | Domain | Your level | Mastery |
|---|---|---|---|
| Gross vs net revenueTell what was billed (gross revenue) from what the company actually keeps after taxes, fees and denials (net revenue). | Revenue & price | Student | Not practised yet |
| Volume × priceSee revenue as two levers — units sold and price — and know which one explains a change. | Revenue & price | Junior analyst | Not practised yet |
| Deductions & denialsSpot what erodes revenue before it reaches cash: sales taxes, card fees and payer claim denials. | Revenue & price | Mid-level analyst | Not practised yet |
| PricingJudge the effect of a price change on results and recognise when lost volume can cancel the gain. | Revenue & price | Senior analyst | Not practised yet |
| Fixed vs variableSeparate costs that grow with every sale (inputs, materials) from those that exist with no sales at all (payroll, rent). | Costs & margin | Student | Not practised yet |
| Contribution marginWork out what each sale leaves to pay for the fixed structure: net revenue minus variable costs. | Costs & margin | Junior analyst | Not practised yet |
| Break-evenFind the minimum monthly volume at which operations stop losing money, and the margin of safety above it. | Costs & margin | Mid-level analyst | Not practised yet |
| Unit costBreak down the cost of each unit and see how waste, scrap or high food cost make everything you sell dearer. | Costs & margin | Senior analyst | Not practised yet |
| Reading the P&LRead the income statement top to bottom: from revenue, through costs and expenses, down to profit. | Income statement | Student | Not practised yet |
| EBITDA & marginInterpret EBITDA and operating margin to tell whether the business itself pays its way before interest and tax. | Income statement | Junior analyst | Not practised yet |
| Depreciation & EBITTreat depreciation as asset wear: it lowers profit without leaving cash this month, and separates EBITDA from EBIT. | Income statement | Mid-level analyst | Not practised yet |
| Interest, tax & profitFollow how interest and taxes turn operating income into net income. | Income statement | Senior analyst | Not practised yet |
| Profit ≠ cashExplain why a profitable company can run out of money: profit is accrual, cash is when money actually moves. | Cash & working capital | Junior analyst | Not practised yet |
| Working capitalMeasure the cash tied up in receivables and inventory, minus what is owed to suppliers (DSO, DIO, DPO). | Cash & working capital | Mid-level analyst | Not practised yet |
| LiquidityTrack cash month by month, find the year's low point and make sure there is enough runway to get through it. | Cash & working capital | Senior analyst | Not practised yet |
| Cash stress testingSimulate shocks (customers paying later, falling sales) and measure how long cash holds before it runs out. | Cash & working capital | Manager | Not practised yet |
| CAPEX & depreciationTreat investment (CAPEX) as an immediate cash outflow that becomes expense gradually, through depreciation. | Investment & capital | Mid-level analyst | Not practised yet |
| Debt & interestUnderstand the cost of debt: how balance, rate and repayment affect interest, profit and cash. | Investment & capital | Senior analyst | Coming soon |
| Expansion decisionsDecide whether adding capacity pays off by weighing the investment against the margin gain and the cash impact. | Investment & capital | Manager | Coming soon |
| Capital structureBalance equity and debt to fund growth without putting solvency at risk. | Investment & capital | Executive (CFO/CEO) | Coming soon |
| What-if scenariosBuild what-if scenarios — price, volume, costs — and compare the outcome with the base case. | Planning (FP&A) | Senior analyst | Not practised yet |
| SensitivityFind which levers move results the most when they change, and focus management attention there. | Planning (FP&A) | Manager | Not practised yet |
| Seasonality & forecastBuild seasonality into projections and update the forecast as the year unfolds. | Planning (FP&A) | Manager | Coming soon |
| Strategic trade-offsWeigh growth, margin and liquidity in decisions with no single right answer, and justify the choice. | Planning (FP&A) | Executive (CFO/CEO) | Not practised yet |
| Variance vs baseCompare actuals with the base case or budget and point to the line that deviated most. | Controllership | Junior analyst | Not practised yet |
| Root causeTrace a variance back to its origin — volume, price, cost or terms — instead of stopping at the symptom. | Controllership | Mid-level analyst | Not practised yet |
| KPIs & targetsPick the right indicators for each area, set targets and follow them with discipline. | Controllership | Manager | Not practised yet |
| Assumption governanceChallenge and document the assumptions behind the numbers so decisions stand up to an audit. | Controllership | Executive (CFO/CEO) | Coming soon |