CFO Fee Payment Tracker - YBMT x Cosai Construction

Revenue - Budget vs Actual

Net Profit - Budget vs Actual

Blended GPM % - Budget vs Actual vs 34% Gateway

Fee Entitlement Summary

Year 1

Annual Budget - Year 1 FY2026-27

Pre-filled from Budget Targets growth plan

Enter the full annual budget for each KPI. Quarterly budgets are automatically split evenly (÷4). GPM budget is used for variance reporting. The 34% GPM gateway is the fee-deferral trigger (separate from the budget GPM target). All figures are ex GST.

Revenue & Gross Profit

Annual Budget Revenue ($)

$100K/wk × 52 = $5,200,000 Year 1 floor

Annual Budget COGS / Direct Costs ($)

Direct project costs - used to compute budget GPM

Budget Gross Profit ($) (auto-computed)

Budget GPM % (auto-computed)

Target - fee gateway triggers at 34%

Overhead & Net Profit

Annual Budget Overheads ($)

Fixed + variable overhead below gross profit line

Annual Budget Net Profit ($) (auto / override)

Overrides GP−OH if you enter directly

Budget Net Profit Margin %

Weekly Revenue Floor ($ / week)

Minimum weekly invoiced target

KPI Fee Structure (Fixed)

Revenue Tranche (max $100K pa)

Net Profit Tranche (max $150K pa)

Quarterly Budget Split

Annual ÷ 4

Quarter	Period	Budget Revenue	Budget COGS	Budget Gross Profit	Budget GPM %	Budget Overheads	Budget Net Profit	Budget NPM %

Actual Results Entry - Year 1 FY2026-27

Enter quarter-end figures

Enter Revenue, COGS and Net Profit for each completed quarter. GPM% is auto-calculated from Revenue − COGS. Fees are computed instantly against the saved budget. Actuals are saved to the database - they persist across sessions. GPM gateway check is automatic: if blended GPM < 34%, fees are deferred (not lost) until the annual True-Up.

Q1 - Jul - Sep 2026

Q2 - Oct - Dec 2026

Q3 - Jan - Mar 2027

Q4 - Apr - Jun 2027

Budget vs Actual - Full Variance Report

Year 1 FY2026–27

Quarter	Period	Budget Rev	Actual Rev	Rev Var $	Rev Var %	Budget GP	Actual GP	GP Var $	Bud GPM%	Act GPM%	GPM Gate ✓	Budget NP	Actual NP	NP Var $	NP Var %	Rev % Bud	NP % Bud

Fee Entitlement - Theoretical (Budget) vs Actual (Real)

Year 1

Theoretical = what Carla earns if budget is achieved 100%. | Actual = what Carla earns based on real quarterly results entered above. | Both views show: quarterly gross fee → 85% payable now → 15% holdback → GST → total invoice amount.

Quarter	Period	THEORETICAL (if 100% budget hit)			ACTUAL (real performance)			Diff
Quarter	Period	Gross Fee	85% Pay	+GST	Gross Fee	85% Pay	+GST	Diff

Full Payment Ledger

Tax invoice schedule — actual only

#	Description	Quarter	Due Date	Rev Fee	Profit Fee	Total (ex GST)	85% This Invoice	GST	Total Invoice	Status

3-Year Fee Projection - Growth Plan $4.2M to $10M

Theoretical max assumes 100% KPI achievement every quarter (revenue ≥ budget, profit ≥ budget, GPM ≥ 34%). Projected actual uses the actuals entered so far, extrapolating remaining quarters at budget. All figures ex GST unless stated. Max 3-year total: $750K ex GST / $825K incl. GST.