Ideally, shareholders should be able to have access to their financials dashboard at any time. The Dashboard, comprising the financial data compiled from 3 financial statements (Balance Sheet, Income Statement, Cash Flow Statement),is to be regularly updated from the accounting system, and thus showing the financial performance and gearing ratio of the company. Dashboards play a critical role in the managerial decisions of the company's shareholders. As part of its management reporting services, Elerman Advisory prepares Financial Dashboards and provides the training to the users.