What does group reporting include, and why does it matter?

• Group level (consolidated view), and
• Entity/segment level (comparative and operational views)

Group reporting is broader than consolidation because it focuses on insights and decision-making, not just combining numbers.

What group reporting typically includes

A strong group reporting set commonly includes:

1. Consolidated results
   • Consolidated P&L and balance sheet
   • Summary of key consolidation journals and eliminations
2. Entity performance views
   • P&L by entity (like-for-like)
   • Balance sheet highlights by entity (cash, working capital, debt)
3. Segment views
   • Roll-ups by region, department, product line, or business unit
   • Cost centre or project reporting (where relevant)
4. KPIs
   • Gross margin, EBITDA, operating profit
   • Working capital indicators (AR/AP, DSO where tracked)
   • Cash movement highlights and runway indicators
5. Variance analysis
   • Month vs prior month, prior year, budget/forecast
   • Narrative explaining drivers (not just the numbers)

Example of group reporting beyond a consolidated P&L

A group has three entities. The consolidated P&L shows revenue up 10%. Group reporting reveals:

• Entity A grew volume but margin fell due to discounting
• Entity B grew revenue but collections worsened, increasing receivables
• Entity C increased overheads due to hiring and system costs

That turns “revenue is up” into specific actions: improve pricing discipline, tighten collections, and review overhead run-rate.

Why it matters

Group reporting helps leaders:

• See performance drivers early and act quickly
• Compare entities fairly through consistent mapping and policies
• Monitor cash conversion and working capital across the group
• Reduce spreadsheet dependency and create repeatable reporting cycles

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1. Is group reporting the same as consolidation?
   No. Consolidation is a component; group reporting also includes entity comparisons, segment views, KPIs, and narrative.
2. What blocks good group reporting most often?
   Inconsistent charts/policies, weak cut-off discipline, and poor intercompany processes.
3. How do you make entity results comparable?
   Standardise mapping to a group chart, align key policies, define KPI formulas, and enforce consistent cut-off and intercompany rules.

Find out more about group reporting at AccountsIQ.