Kumu / Ratio Lab
The Ratio Lab
A live version of the Performance Ratios template. Enter two years of financials — same named ranges, same averaging conventions, same validation checks as the real Excel model — and watch all six ratio categories compute as you type.
performance-ratios-template.xlsx
Prior year = the startYear_* ranges
Sample: Hōkū Foods JSC — a fictional HOSE-listed food & beverage company, VND billions. Use it to explore; use your own company's numbers to rehearse Stage 3.
Income Statement INC_*
Balance Sheet BAL_* / startYear_*
Computed ratios
Formulas shown in the same named-range notation
your Stage 4 spec will use. "Needs inputs" means a required cell is empty — exactly how the real
template fails when startYear_* values are missing.
Du Pont decomposition
ROE broken into its three levers: how much profit each revenue dollar keeps (margin), how much revenue each asset dollar generates (turnover), and how many asset dollars each equity dollar controls (leverage). Two companies with identical ROE can be completely different businesses — the decomposition tells you which one you're looking at.
Why the check matters
Du Pont ROE and directly-computed ROE must match when all inputs use the same conventions. In the course template this is a built-in validation rule — and it's one of the internal-consistency checks your Stage 4 spec must include, so the Stage 5 LLM can audit its own arithmetic.
Things to try
- Break the balance sheet — change Total Assets and watch the validation flag catch it, the way your Stage 3 self-check should.
- Delete the prior-year equity — ROE and the equity multiplier fall over. That's the
startYear_*silent failure, made visible. - Double the debt, hold equity — watch leverage ratios and the equity multiplier move together while margins don't. ROE rises… should it impress you?
- Ask Kumu (✳ button) to interpret the sample company's numbers — then challenge its reading.