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TECH & SOFTWARE · AUGUST 2026 · CASTELLANOS - RICO Y ASOCIADOS

Software companies: five financial indicators to review every month

Software factories, managed services and SaaS businesses have different economics, so the dashboard must reflect the business model.

What to review

For project-based software companies, an executive dashboard can start with project margin, utilization, revenue and cost per FTE, customer concentration and cash.

Management implications

The challenge is not having more data; it is identifying early where margin is created, where capacity is consumed and how much growth is converted into cash.

Our work in management implications combines financial, tax and business considerations to support practical decision-making.

  • Project or customer margin
  • Billable utilization
  • Talent cost and revenue per FTE
  • Revenue concentration and quality

Key indicators

Our work in key indicators combines financial, tax and business considerations to support practical decision-making.

Our work in key indicators combines financial, tax and business considerations to support practical decision-making.

  • Horas facturables / horas disponibles.
  • Cash and conversion of profit into cash
  • Separar bench planificado de capacidad ociosa no prevista.
  • Assessment of key indicators alternatives

Software companies: five financial indicators to review every month

We assess software companies: five financial indicators to review every month in the context of the client’s operating model, objectives and risk profile.

We assess software companies: five financial indicators to review every month in the context of the client’s operating model, objectives and risk profile.

What to review

We assess what to review in the context of the client’s operating model, objectives and risk profile.

The analysis of what to review is translated into concrete actions, clear information and implementation support.

  • Assessment of what to review alternatives
  • Assessment of what to review alternatives
  • Assessment of what to review alternatives
  • Assessment of what to review alternatives

Management implications

The analysis of management implications is translated into concrete actions, clear information and implementation support.

The analysis of management implications is translated into concrete actions, clear information and implementation support.

  • Cash flow operativo y free cash flow.
  • Financial and tax implications
  • Cuentas a cobrar vencidas.
  • Financial and tax implications
  • Financial and tax implications

Key indicators

We adapt the scope of key indicators to the complexity, timing and decision needs of each company or investor.

We adapt the scope of key indicators to the complexity, timing and decision needs of each company or investor.

A single metric is rarely enough.

Value emerges when indicators are read together, compared with budget and translated into concrete management action.