Tab-27 Prior Year’s Key Indicators of Financial Performance: Pages 47-65. Tab-27 includes columns for actual line item details for income and expense for year’s Income Statements and compares the current year’s Profit Plan to Prior Years Actual. You can include as many prior years as you have available data. Time Analysis utilization data is required for the formulas to calculate the key indicators of financial performance. This includes the Time Analysis detail for prior years and calculation of the key indicators of financial performance showing full-time-equivalents, utilization rates, multiples of direct labor, and values per direct hour. The Graphic Charts are linked to the data in Tab-27.