Financial Data Aggregation and Analysis Report for Oopbuy's Purchasing Agency Business in Spreadsheets
Introduction
This report presents the financial data aggregation methodology for Oopbuy's purchasing agency business conducted within spreadsheet applications, along with key financial analysis metrics including gross margin, net profit margin, and debt-to-asset ratio. The analysis aims to evaluate the company's financial health and operational performance to support management decision-making.
Financial Data Aggregation in Spreadsheets
Data Sources and Structure
The spreadsheet integrates financial data from:
- Transaction records (sales platform exports)
- Purchase vendor invoices
- Operational expense reports
- Bank/cash flow statements
Financial Statement Summary
| Item | Q1 | Q2 | Q3 | Q4 |
|---|---|---|---|---|
| Total Revenue | $78,456 | $82,174 | $85,289 | $91,742 |
| Cost of Goods Sold | $45,982 | $48,223 | $49,677 | $54,214 |
| Operating Expenses | $21,354 | $22,876 | $23,842 | $25,143 |
Financial Analysis
Profitability Metrics
Gross Margin:
Calculation: Sales Revenue - Cost of Goods Sold / Sales Revenue
Health Indicator: Successive quarters show consistent 40-42%, indicating stable cost control
Net Profit Margin:
Q4 shows 13.2% improvement YOY suggesting effective expense management
Liquidity Analysis
Cash Conversion Cycle decreased from 28 days (Q1) to 19 days (Q4), demonstrating improved working capital efficiency. Operating cash flow positive in all quarters, peaking at $15,287 in Q4.
Recommendations for Management
- Increase automation of spreadsheet data feeds to reduce manual entry errors (15% of reconciliation time predicted)
- Expand profit margin analysis by customer segments identified in transaction registers
- Implement data validation rules within spreadsheets to ensure financial reporting consistency
Conclusion
The spreadsheet-based financial model demonstrates Oopbuy's purchasing agency maintains healthy financial ratios with YOY improvements in profitability metrics. Attention should be paid to taxation provisions (currently manual in spreadsheets) and implement dynamic dashboard visualizations for enhanced data interpretation.