Step 2 · KPI Framework → Financial Forecasting
Functional Plans → Projected Financial Statements
Translates strategy into executable, function-level plans with ownership and milestones — then converts those plans into a complete financial forecast
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Revenue & Growth
Talent & Workforce
Financial Governance
Cost & Efficiency
Revenue & Growth
Sales · Marketing · BD
Plan inputs
New customer acquisition targets
Revenue per account projections
Market expansion milestones
Pricing and product mix model
Pipeline conversion rate forecast
Owner · milestone
Sales Head · quarterly
CFO review · monthly
Talent & Workforce
HR · People ops · L&D
Plan inputs
Phased headcount plan by role
Wage bill by grade and function
Recruitment and onboarding cost
L&D investment by capability gap
Attrition cost and replacement rate
Owner · milestone
HR Director · monthly
CFO sign-off · quarterly
Financial Governance
Finance · Strategy · Board
Plan inputs
Capital allocation by strategic priority
Capex and investment schedule
Debt, equity, and funding structure
Dividend and reserve policy
Working capital and liquidity plan
Owner · milestone
CFO · monthly
Board review · quarterly
Cost & Efficiency
Operations · IT · Procurement
Plan inputs
Opex budget by cost centre
Vendor and procurement savings plan
Automation investment and ROI
Overhead reduction milestones
Margin improvement initiatives
Owner · milestone
COO · monthly
CFO review · quarterly
Four plans consolidated into one integrated financial model
Income Statement
Profit & loss · FY25–FY28
Revenue
Revenue & Growth
Cost of goods sold
Cost & Efficiency
Gross profit Derived
Employee costs
Talent & Workforce
Operating expenses
Cost & Efficiency
EBITDA Derived
Depreciation & amortisation
Fin. Governance
Interest and tax
Fin. Governance
Profit after tax All four plans
Balance Sheet
Assets · liabilities · equity
Assets
Trade receivables
Revenue & Growth
Fixed assets · Capex
Fin. Governance
Intangibles · goodwill
Fin. Governance
Liabilities
Payroll liabilities
Talent & Workforce
Trade payables
Cost & Efficiency
Debt and borrowings
Fin. Governance
Equity
Retained earnings All four plans
Cash Flow Statement
Operating · investing · financing
Operating activities
Cash from operations
Revenue & Growth
Payroll cash outflows
Talent & Workforce
Opex cash payments
Cost & Efficiency
Investing activities
Capex payments
Fin. Governance
Technology investment
Cost & Efficiency
Financing activities
Debt repayment schedule
Fin. Governance
Net free cash flow All four plans
Revenue target · FY28
₹1,000 Cr
From Revenue & Growth plan
Wage bill · optimised
₹65.2 Cr
From Talent & Workforce plan
EBITDA margin · target
18%
From Cost & Efficiency plan
Free cash flow · FY27
₹150 Cr
From Fin. Governance plan
Every line in the three financial statements is owned by one of the four functional plans — making the forecast auditable, accountable, and executable
Monitored → MOS Step 5