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BI Reporting Environment • Scope: $122.0M Portfolio

Global Mfg Corp — R&D SBU Executive Summary

Total SBU Portfolio

$122.00M

100% Active Cap Plan

NPD Allocations

$71.85M

25 Programs 58.9% Total SBU

NPI Allocations

$50.15M

20 Programs 41.1% Total SBU

SBU Burn Variance

-$2.12M

-1.73% Favorable Under

Active Headcount

342 FTEs

190 Eng FTEs Utilized Cap

Cumulative Spend Track vs. Target Plan (FY 2025)

Illustrating monthly burn profile across R&D operations

Actual Spend

Planned Target

Portfolio Health & Gate Status

Total Program Count in each Risk Segment Profile

On Track

At Risk

Delayed

Dynamic Financial Narrative

Execute immediate Gemini AI audit mapping variance risk profiles across active R&D SBU projects.

Critical Variance Operations (Top Program Overruns / Underruns)

Flagged programs requiring executive alignment, status revisions, or scope audits

ID	Program Designation	Primary Segment	Development Gate	Planned Budget	Actual Burn	SBU Margin Var	Status Indicator

Global Mfg SBU Division P&L Summary

Segmental rollup reflecting aggregate financial health metrics ($ Millions)

Financial Statement Rollup (FY 2025 Plan vs. Actual) Reporting standard: IFRS-16/GAAP R&D Allocations

Profit & Loss Metrics	Plan Target	Actual Burn	SBU Margin Var	Performance Vector
Projected R&D Commercialization Margin (Gross Value Yield)	$185.00M	$188.42M	+$3.42M	1.8% Favorable
R&D Tax Shield Credit Adjustments (IFRS-15 Cap)	$12.50M	$12.95M	+$0.45M	3.6% Shield Plus
Division Gross Yield Capacity	$197.50M	$201.37M	+$3.87M	+1.96%
Direct Labor Expense (SBU Resource Draw) Comprises active Engineering, Designing & PM FTE allocations	$72.50M	$71.22M	-$1.28M	1.8% Under-burn
Direct Material & Prototyping Assets Direct material tooling, machining, fabrication allocations	$36.00M	$34.90M	-$1.10M	3.1% Under-burn
Operational SBU Overhead Burden Facility costs, machinery depreciation, shared cloud engineering licenses	$13.50M	$13.76M	+$0.26M	1.9% Over-burn
Development Contingency Buffer Allocation Unforeseen test/re-validation cycles	$1.00M	$1.00M	$0.00M	Fully Invested
Total Active Operating Portfolio Spend	$123.00M	$120.88M	-$2.12M	-1.72%
R&D Net Economic Profit Margin Value retained within enterprise before technology licensing rollups	$74.50M	$80.49M	+$5.99M	+8.04% Gain

Financial Performance Interpretation

The R&D division has realized a net operational saving of $2.12M, paired with a significant increase in Projected Value Yield across launched phase-gates (+$3.42M). This variance suggests enhanced pipeline conversion speeds within critical NPI stages.

Variance Index: 1.02 Favorable

FY 2025 R&D Portfolio Cash Flow Optimization Track

Drawdown progression showing investment flow, resource capitalization, material expense, and contingency holding

Dynamic Cash Allocation Bridge ($ Millions)

Total Baseline Drawdowns / Costs Favorable / Retained

Base Budget

$122.0M Capital Baseline

Labor Draw

-$71.2M 58% Total Draw

Materials

-$34.9M Prototype Dev

Overhead

-$13.8M Depreciation

Contingency

-$1.0M Buffer Pool

Unspent Excess

+$2.12M Unallocated

Risk Margin Index

1.72% Reserve Shield

Unspent operational capital remains inside divisional reserve buffers to mitigate Q4 tooling slippage.

Capitalization Health

Capitalized R&D Status

72.4% of total expenditures comply with capitalization directives, strengthening overall EBITDA margins.

Resource Optimization

Highly Optimized Cap

Cross-division deployment of Designers and Engineers was optimized, bringing labor costs down significantly.

Gemini™ Portfolio Intelligence Hub

Deploy advanced generative analysis directly over live R&D operational structures

Analysis Target Profiles

Custom Analytical Directives

Gemini Live Financial Stream

RND-SBU-CORE

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Model Instance: gemini-2.5-flash-preview-09-2025