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ARIA Platform / Finance & Planning
Finance & Planning Suite

CAPEX Management

From investment proposal to asset register in one workflow. Plan capital expenditures by category, route through approval chains, phase cash-out monthly, calculate straight-line depreciation automatically, run NPV/IRR analysis for investment appraisal, and feed results directly into the Master Budget — D&A into the P&L, cash-out into the investing cash flow.

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A CAPEX Management — Investment Portfolio FY 2027 + Invest. Total CAPEX budget € 6.2M 12 investments Committed / spent € 3.8M 61% of budget New D&A (this year) € 0.9M Partial year (new assets) Total D&A (all assets) € 4.2M Existing + new CAPEX Avg portfolio NPV € 1.4M Avg IRR: 18.2% · WACC: 9.5% Investment portfolio by category Machinery & equipment € 3.8M (61%) CNC machining center € 2.4M · Warehouse automation € 1.4M IT & digital € 1.8M (29%) ERP upgrade (Infor LN) € 1.8M · Q1-Q3 phased Vehicles & fleet € 0.6M (10%) Fleet renewal 8 vehicles · Q1 delivery 8 approved (€ 5.4M) · 3 proposed (€ 0.6M) · 1 on hold (€ 0.2M) Cash-out phasing & depreciation — FY 2027 € thousands 0 500 1,000 1,500 Q1 Q2 Q3 Q4 € 1,200K € 2,800K € 1,400K € 800K D&A: € 925K Cash-out (€ 6.2M total) Cumulative D&A (new assets)
From proposal to depreciation in one system
Five capabilities covering the full investment lifecycle — from business case through approval to asset tracking and automatic depreciation feeding your financial statements.
Investment pipeline

Investment planning with multi-level approval workflow

Every capital investment starts as a proposal. Define the asset category (machinery, IT, vehicles, buildings), estimated cost, expected delivery date, requesting department, and business justification. Route through configurable approval chains — department manager, CFO, board for amounts above threshold. Track status from proposed through approved to committed and completed.

  • Investment request form with category, cost, justification
  • Multi-level approval chain with amount-based routing
  • Status pipeline: Proposed → Approved → In Progress → Completed → Rejected
  • Budget vs committed vs spent tracking per investment
Investment pipeline — FY 2027 + Request Approved INV-2027-001 — New CNC machining center Category: Machinery · Budget: € 2,400K · Dept: Production · Useful life: 10 years Approved by: CFO + Board (> € 500K threshold) · Delivery: Q2 2027 Approved INV-2027-002 — ERP upgrade (Infor LN) Category: IT · Budget: € 1,800K · Dept: IT · Useful life: 5 years Phased Q1-Q3 · € 600K/quarter Proposed INV-2027-008 — Automated packaging line Category: Machinery · Budget: € 380K · Dept: Production · Useful life: 8 years Pending CFO approval · NPV: € 124K · IRR: 14.2% · Payback: 3.8 years On hold INV-2027-010 — Office renovation Category: Buildings · Budget: € 220K · Dept: Facilities · Deferred to H2 review
Investment appraisal

NPV, IRR, and payback period calculation

Every investment proposal gets a financial appraisal. Define expected cash inflows (cost savings, revenue increase, productivity gains) and AERA calculates NPV at your WACC, IRR using Newton-Raphson iteration, and simple/discounted payback period. Compare investments on a like-for-like basis to prioritize the portfolio.

  • NPV calculation at configurable WACC discount rate
  • IRR via iterative Newton-Raphson method
  • Simple and discounted payback period
  • Sensitivity analysis: NPV at ±2pp WACC variation
Investment appraisal — CNC machining center NPV € 842K at WACC 9.5% IRR 22.4% vs WACC 9.5% Payback 4.2 yr Discounted: 5.1 yr Investment € 2.4M 10-year life Year Cash out Savings Net CF Disc. CF Cum. NPV Y0 (2,400) (2,400) (2,400) (2,400) Y1 580 580 530 (1,870) Y2-Y5 580/yr 580/yr +120 Y6-Y10 480/yr 480/yr +842 Sensitivity analysis WACC 7.5%: NPV € 1,120K · WACC 9.5%: NPV € 842K · WACC 11.5%: NPV € 604K · Breakeven WACC: 22.4% (= IRR)
Depreciation

Automatic depreciation with configurable rules by category

Once an asset is commissioned, AERA starts calculating depreciation automatically. Straight-line method with useful life configured per asset category (machinery 10yr, IT 5yr, vehicles 4yr, buildings 20yr). Monthly granularity for accurate P&L impact. The D&A feeds directly into the Master Budget's P&L projection — no manual journal entries.

  • Straight-line depreciation from commissioning date
  • Configurable useful life per asset category
  • Monthly D&A granularity for precise P&L impact
  • Existing asset base D&A + new CAPEX D&A combined
Depreciation schedule — FY 2027 Asset category Gross value Useful life D&A FY27 NBV Existing assets Machinery & plant € 18,400K 10 yr € 1,840K € 9,200K IT systems € 4,200K 5 yr € 840K € 1,680K Vehicles € 1,800K 4 yr € 450K € 600K Buildings € 3,400K 20 yr € 170K New CAPEX (FY 2027) — partial year D&A CNC machining center € 2,400K 10 yr € 120K from Jul ERP upgrade € 1,800K 5 yr € 90K from Oct Total D&A FY 2027 € 4,185K → Feeds directly into Master Budget P&L (EBITDA → EBIT bridge) and Balance Sheet (accumulated depreciation)
See it in action
A walkthrough of the CAPEX module — from investment proposal through approval to depreciation and Master Budget integration.
Live demo available — video walkthrough in production
€ 6.2M
CAPEX budget
NPV/IRR
Investment appraisal
Auto
D&A calculation
SFP
Master Budget link
Ready to streamline your capital investment process?

No forms, no sales funnel. Just a conversation about what ARIA can do for your CAPEX management.