Decision support · Profitability analysis

See exactly which clients, portfolios and services create profitability.

Astrada builds business-specific profitability models by combining General Ledger, operational data and allocation logic into one trusted calculation model.

Built for Finance, Commercial, Operations and Management in organisations where indirect costs and shared services make profitability difficult to understand.

The challenge

Recognise your organisation?

Patterns we see across finance, industry and credit management — when the numbers stop supporting the decisions leadership needs to make.

Different countries or units calculate profitability differently.

The current calculation model is outdated, difficult to explain or a black box few people understand.

Allocation logic lives in Excel.

Finance spends days reconciling numbers.

Pricing relies on averages rather than actual costs.

Operational costs are difficult to connect to clients, products or services.

Featured case

How Lowell Nordic built one profitability model across four countries.

Featured case

Lowell — Nordic ABC model — profitability down to case level

Credit ManagementSweden · Norway · Finland · Denmark2020 – present

Nordic countries

Profitability model

Millions

Cases analysed

100%

Traceability

The challenge

One business. Four profitability models. No single version of the truth.

Four Nordic operations, each using its own profitability model. Different methodologies, broad allocation keys, and Excel-based reporting prevented leadership from comparing performance across countries or identifying unprofitable clients and portfolios.

What Lowell received

Questions the model answers

✓ Which portfolios generate sustainable profitability?
✓ Which vintages consume the most operational resources?
✓ Which clients become unprofitable after indirect costs are allocated?
✓ Where in the case lifecycle are margins lost?
✓ Which former owners consistently outperform others?

One Nordic profitability model

One shared profitability model across the business, built on consistent definitions everyone trusts.

Four independent profitability models were replaced by one shared calculation model with common business rules, allocation logic and profitability definitions. Finance, Pricing and Operations now work from the same trusted result across all Nordic operations.

General Ledger to case level

Trace every allocation from the general ledger to the individual case with complete transparency.

Every profitability result can be explained. Costs are traced from General Ledger accounts and cost centres through business-owned allocation logic and cost drivers to clients, portfolios and individual cases. Every calculation is documented and fully auditable.

Multi-dimensional profitability

Analyse profitability across clients, portfolios, vintages and the complete case lifecycle.

Analyse profitability by client, portfolio, former owner, vintage, case age or case state. Understand where profitability is created or lost by exposing legal costs, administration, correspondence, operational activities and every other cost component throughout the lifecycle.

Business-owned. Built to evolve.

Business users own the allocation logic and business rules, while every calculation remains documented, governed and fully traceable.

The profitability model evolves with the business. New services, organisational changes, cost centres and allocation rules are incorporated into the same calculation model, allowing the business to adapt without losing consistency, governance or auditability.