User defined ratios extend the capabilities for measuring budget performance. Visual Cash Focus contains many standard ratios. You can change the definitions of existing ratios and add any additional user-defined ratios desired. There is a formula builder to facilitate the process. Formulas can contain accounts and predetermined subtotals. Ratios can be based on budgeted, forecast or actual amounts. The software also includes sensitivity and “what-if” analysis. One can examine the effect of price, direct costs and expenses on the forecast. See the impact of changes on profitability and cash flow.