Total COGS
Total cost of revenue for the period — the sum of the COGS lines. Subtracted from total revenue to produce gross profit. Includes only direct delivery costs; operating expenses (R&D, S&M, CS, G&A) sit below the gross-profit line. — Finance KPI, I'mBoard-authored (editorial tier).
I'mBoard-authored (editorial tier)
No public third-party standard anchors this KPI yet, so I'mBoard authors and maintains the definition — transparently labeled as editorial tier. See the ontology methodology for the published vs editorial tier system and the back-attribution workstream.
Rogue ID: finance.total_cogs
Type: Currency
Domain: Finance
Definition
Total cost of revenue for the period — the sum of the COGS lines. Subtracted from total revenue to produce gross profit. Includes only direct delivery costs; operating expenses (R&D, S&M, CS, G&A) sit below the gross-profit line.
Formula
total_cogs = cloud_hosting + third_party_data + customer_support_delivery + payment_transaction_costs + services_delivery_costs + other_cogs.Why it matters
The direct-cost base that determines gross profit and gross margin.
How to interpret
Track as a percentage of total revenue; the inverse is gross margin. Decompose increases into the COGS lines.
Related KPIs
finance.cloud_hostingfinance.third_party_datafinance.customer_support_deliveryfinance.payment_transaction_costsfinance.services_delivery_costsfinance.other_cogsfinance.gross_profit
Source
I'mBoard editorial — authored and maintained by I'mBoard, first published 2026-04-01. No third-party standard is cited for this KPI; when one emerges, the definition is back-attributed and promoted to the published tier (a minor version bump). Read the ontology methodology for the published vs editorial tier system, attribution rules, and dispute process.
Stage relevance
| Company stage | Priority |
|---|---|
| Series A | Recommended |
| Series B | Recommended |
| Series C+ | Recommended |
| Public | Recommended |
Suggested for stages: Series A, Series B, Series C+, Public.
Default owning functions
- Finance
Machine-readable
- This KPI as JSON:
/api/ontology/finance/total_cogs.json - All Finance KPIs:
/api/ontology/finance.json - Full catalog:
/api/ontology/index.json
Total Cash in Bank
Sum of all bank account balances at the reporting cut-off, expressed in a single reporting currency after FX conversion. This is the gross top-of-house cash number — it does not net out restrictions, near-term liabilities, or commitments. The board reads this as the absolute denominator for runway and as a checksum against the cap table (capital raised − cumulative net burn ≈ cash). Common pitfall: founders sometimes report a USD figure that silently includes ILS/EUR accounts at stale FX rates — always reconcile against the bank-accounts list (per FX-aware MultiCurrencyAccountList) and tag the rate date. — Finance KPI, I'mBoard-authored (editorial tier).
Total Customer Success
Total customer-success operating expense for the period — the sum of the CS lines. Shown as its own OpEx section (some companies fold CS into COGS; the default here is OpEx). One of the four OpEx section totals. — Finance KPI, I'mBoard-authored (editorial tier).