Key financial indicators
A short list of indicators, checked every month, tells a director most of what they need to know.
| Indicator | Where it comes from | What to watch |
|---|---|---|
| Enrollment as % of capacity | Enrollment records | Compare with your break-even |
| Family collection rate | Payments received ÷ tuition billed | Should stay close to 100% |
| Months of cash on hand | Balance sheet cash ÷ monthly expenses | A falling trend |
| Current ratio | Balance sheet | Below 1.0 is a warning |
| Personnel as % of expenses | P&L | Sudden changes |
| Net margin | P&L | Results with and without one-time items |
| Discounts as % of tuition | P&L | Growth without a policy reason |