Tools for boards and operating partners

Tools for boards and operating partnersInteractive tools that run in your browser on your own figures. Nothing is sent to a server, and each page states the standard it is built on.Pages in this index

Management accounts, board pack and close calendar — Management accounts on your own figures: the variance bridge, a month-end close calendar, and the section 830(2) test, cited to Companies Act 2006.

Succession and exit readiness — Build the bridge from reported to normalised EBITDA, mark which adjustments are evidenced, and count the areas where one signature decides.

Synergy realisation and integration cost — The eight disclosures a public synergy claim must carry, turned into a checklist and a calculator: annual run-rate against what the first year holds.

Price, volume and mix: the margin bridge — Split your own revenue and gross-margin movement into price, volume, mix and new-or-lost lines in the browser. Cited to Item 303(b)(2)(iii) and IFRS 15.

Customer concentration and cost to serve — Rank your own customers by revenue share and by margin after cost to serve, against the 10 per cent line IFRS 8 paragraph 34 sets for disclosure.

German succession relief and the payroll floor — Run the two quotas, the Mindestlohnsumme as an amount and the deadlines on your own figures, cited to §§ 13a, 13b, 13c and 28a ErbStG.

Technology and operational due diligence — Turn due-diligence findings into the number the investment committee sees: one-off cost, run-rate effect, and the treatment IFRS 3 paragraph 53 forces.

Application rationalisation and run cost — Price leaving, not just staying: your own notice periods against the two-month cap, the 30-day transition, and the charges that end on 12 January 2027.

Post-merger integration: German deadlines — Test your own dates and turnover against §§ 35 to 41 GWB, § 613a BGB, §§ 111 to 112a BetrVG and § 17 KSchG, on one shared time axis.

Section 172(1) statement: who must publish one — Run the section 382 and 465 size tests on two years of your own figures, on the ceilings before and after 6 April 2025, and see which duties follow.

Working capital peg and completion accounts — Build the peg from your own twelve month ends, bridge the headline price to the closing-date cash, and test every add-back against the two-year rule.

Dutch acquisition clocks: signing to completion — Put four Dutch statutory clocks on one axis from your own dates and get the earliest lawful completion day. Art. 29(1), 34(1), 25(6) and 7:663 cited.

Covenant headroom and IAS 1 classification — Covenant headroom on your own thresholds: the fall in EBITDA that breaks the tightest covenant first, and where IAS 1 puts each liability.

US deal close: HSR waiting period and WARN notice — Compute the earliest lawful US closing day and the last day the WARN notice may be served, from your own dates. 2026 HSR thresholds, 16 CFR 803.10 cited.

Distribution waterfall and carried interest — Run your own agreement through the four tiers, compare both bases, compute the clawback and split the carry by holding period under section 1061.

Cash conversion cycle and days payable — Compute DSO, DIO, DPO and the cycle from your own two balance sheets, then recompute DPO with the confirmed supplier finance balance taken out.

Delegation of authority and matters reserved — Build a delegation of authority matrix on your own bands, see what one signature can commit, and get the section 191(2) gate from your own net assets.

Family office structure and filing obligations — Test the three conditions of 17 CFR 275.202(a)(11)(G)-1 on your own facts, then count 45 days from your own period ends to four Form 13F filing dates.

HGB size classes and audit requirement — Classify two reporting dates under § 267 HGB, test the § 293 exemption both ways and read the four deadlines. Runs in your browser.

Dutch accounts filing: deadlines and liability — Enter your own Dutch financial year end: the last day to draw up, adopt and file, the twelve-month limit of art. 2:394 lid 3, and the size test.

13-week cash flow forecast: the low point — Thirteen weeks of your own receipts, payroll, tax and debt service: the low point, and the first week your own credit-agreement threshold is crossed.

Break-even point and operating leverage — Find the crossing point on your own cost schedule, with every line classified by you — including the step in the fixed base that opens a second crossing.

Debt service coverage ratio on your definition — Compute DSCR on your own figures and your own contract definition: CFADS or EBITDA, principal in or out, leases in or out, against both of your levels.

Decision rights and the RACI matrix — Build a RACI register in your browser: which decisions carry one name, how long each chain runs, and which board decisions rest on nothing written down.

Board effectiveness review: marking and clock — Mark 36 statements from the sixteen areas of FRC guidance paragraph 176, then date the next review on the cadences of Provision 21 from your own dates.

Rolling 13-week liquidity under German law — Weekly path, low point and overdraft headroom against the covenant threshold from your own credit agreement. Cited to StaRUG, InsO, MaRisk and IDW S 11.

Lutfios