2 and 3 are KPI’s – they can be measured and compared from year to year.
1 is a CSF. They obviously want financial success but then have to decide on how they will measure whether or not they are achieving it (by deciding on KPI’s.
Let me ask you yet again. Have you actually watched our free lectures, because both are explained (with examples) in our free lectures covering Chapter 27 of our free lecture notes!?