BI · Budget vs Actuals

Periods

Showing FY26 quarters + annual rollup. Click a period to load its Budget vs Actuals (panel 3).

FY26Q1 closed FY26Q2 closed FY26Q3 open FY26Q4 open FY26 full year

Active period: FY26 Q4 (Apr-Jun 2026) · 2026-04-01 → 2026-06-30 · open

KPI definitions (the taxonomy)

12 KPIs defined. Each has a unit, aggregation method, and target direction. Higher-is-better KPIs use min_pct bands; lower-is-better use max_pct bands.

Key	Name	Unit	Aggregation	Direction
commission_paid_cents	Commission paid Total commission paid to partners and members through the engine, in cents. Sum of ledger_entries.amount_cents where status=POSTED bucketed by accrued_at.	CENTS	SUM	HIGHER
deals_settled	Deals settled Count of deals that reached the H3b_SETTLED handshake within the period.	COUNT	COUNT	HIGHER
chain_integrity_avg_pct	Chain integrity (avg %) Average percentage of expected referrer chain links that resolved cleanly across settled deals. 100% = every link in every chain validated; <100% = at least one stub/unknown referrer.	PCT	AVG	HIGHER
active_partners	Active partners Distinct count of partner contacts who triggered at least one ledger entry in the period.	COUNT	DCT	HIGHER
clawback_rate_pct	Clawback rate Percentage of commission paid that was subsequently clawed back. 0% = perfect; rising values indicate quality issues.	PCT	AVG	LOWER
time_to_settle_days	Time to settle (days) Average days from H1_INTENT to H3b_SETTLED across deals settled in period. Lower is better — measures marketplace velocity.	DAYS	AVG	LOWER
fy31_exit_valuation_cents	FY31 Exit Valuation Top of the strategy tree. Modelled at $248M low scenario per investors.tsx ASSUMPTIONS. Composite of FY31 revenue + ARR multiple + marketplace defensibility.	CENTS	SUM	HIGHER
fy31_revenue_cents	FY31 Revenue Annual revenue at end of FY31, modelled at $42M from 175k members. Rolls up active members × revenue-per-member × deals-settled-velocity.	CENTS	SUM	HIGHER
fy26_operating_plan_cents	FY26 Operating Plan FY26 revenue target ($100k commission flow) — the proof the engine works at small scale before scaling to FY31. Rolls up commission paid + active partners + chain integrity.	CENTS	SUM	HIGHER
marketplace_trust_score	Marketplace Trust Score Composite trust health: weighted average of chain integrity (positive), clawback rate (inverted), and time-to-settle (inverted). The Flip360 USP made measurable.	PCT	AVG	HIGHER
members_active	Active members Distinct member contacts who logged in or transacted within the last 90 days. Drives FY31 revenue trajectory (175k target).	COUNT	DCT	HIGHER
revenue_per_member_cents	Revenue per active member Trailing-90-day commission flow / active members. Drives FY31 revenue at scale.	CENTS	AVG	HIGHER

Budget vs Actuals · FY26Q4

Latest snapshot per KPI for the selected period. RAG status from variance_rules. Reasoning line under each row.

KPI	Budget	Actual	Variance	Variance %	Status
Commission paid commission_paid_cents	$50,000.00	—	—	—	No data
Deals settled deals_settled	80	—	—	—	No data
Chain integrity (avg %) chain_integrity_avg_pct	98%	—	—	—	No data
Active partners active_partners	40	—	—	—	No data
Clawback rate clawback_rate_pct	5%	—	—	—	No data
Time to settle (days) time_to_settle_days	30 days	—	—	—	No data
FY31 Exit Valuation fy31_exit_valuation_cents	—	—	—	—	No data
FY31 Revenue fy31_revenue_cents	—	—	—	—	No data
FY26 Operating Plan fy26_operating_plan_cents	—	—	—	—	No data
Marketplace Trust Score marketplace_trust_score	—	—	—	—	No data
Active members members_active	—	—	—	—	No data
Revenue per active member revenue_per_member_cents	—	—	—	—	No data

Engine truth check: live SUM of ledger_entries.amount_cents (POSTED) within FY26Q4 (2026-04-01 → 2026-06-30) = $0.00. Compare to the snapshot row above. Drift indicates a missing snapshot capture or a recent ledger entry not yet snapshotted.

Variance heatmap · FY26 quarters

% attainment per KPI per quarter. Colour = RAG band. Open quarters with no actuals snapshot show as grey.

KPI \ Period	FY26Q1	FY26Q2	FY26Q3 (open)	FY26Q4 (open)
Commission paid commission_paid_cents	84%	99%	1%	No data
Deals settled deals_settled	80%	96%	No data	No data
Chain integrity (avg %) chain_integrity_avg_pct	101%	99%	No data	No data
Active partners active_partners	88%	93%	No data	No data
Clawback rate clawback_rate_pct	60%	80%	No data	No data
Time to settle (days) time_to_settle_days	107%	105%	No data	No data
FY31 Exit Valuation fy31_exit_valuation_cents	No data	No data	No data	No data
FY31 Revenue fy31_revenue_cents	No data	No data	No data	No data
FY26 Operating Plan fy26_operating_plan_cents	No data	No data	No data	No data
Marketplace Trust Score marketplace_trust_score	No data	No data	No data	No data
Active members members_active	No data	No data	No data	No data
Revenue per active member revenue_per_member_cents	No data	No data	No data	No data

KPI trend · Time to settle (days)

Commission paid Deals settled Chain integrity (avg %)Active partners Clawback rate Time to settle (days)FY31 Exit Valuation FY31 Revenue FY26 Operating Plan Marketplace Trust Score Active members Revenue per active member

FY26Q1

B: 45 days

A: 48 days

FY26Q2

B: 40 days

A: 42 days

FY26Q3

B: 35 days

A: —

FY26Q4

B: 30 days

A: —

Budget Actual (RAG-coloured)

Direction: LOWER · unit: DAYS · aggregation: AVG

How this layer works

Snapshots, not live recalc. actuals_snapshots is append-only. Once a period closes, its actuals don't change retroactively if a ledger entry later gets corrected.
Period-bucketed. Engine output (ledger entries, stage moves) gets grouped by financial_periods via accrued_at / stage_changed_at.
Pure variance engine. src/engine/variance.ts takes (budget, actual, rule) → returns variance + RAG. No I/O.
UI is read-only. Writes happen via the engine (e.g. computeCommissionPaidActualForPeriod) or via a separate snapshot action — never from this page.
Schema lives in migrations/0018_bi_layer.sql. 5 tables: financial_periods, kpi_definitions, budgets, actuals_snapshots, variance_rules.