Client Profitability Analysis
CLA Romania — client-level margins, effective rates, and write-off exposure
Client profitability ranking
| Client | Practice | Revenue | Hours | Eff. rate (€/hr) | Margin | Write-off | Profitability |
|---|
Practice margin comparison 8 practices
| Practice | Revenue | Direct costs | Gross margin | Avg eff. rate | Realisation | Clients | Trend |
|---|
Margin waterfall — Q1 2026
Revenue concentration
Standard vs effective rates by role
Rate realisation by practice
Rate trends (last 3 months)
Effective rate detail Per engagement type
| Engagement type | Std rate (€/hr) | Eff. rate (€/hr) | Realisation | Avg hours | Engagements | Trend |
|---|
Write-off register Q1 2026
| Client | Practice | Hours written off | Value (€) | Reason | Approved by |
|---|
WIP ageing Unbilled time
| Client | WIP value (€) | Age (days) | Risk | Action |
|---|