Dear Dipika,
There is no change in business KPIs as such when company is doing good and company is passing through rough patch. Measures of performance remain same.
Take the case of passenger airlines. The No 1 KPI is "Passenger Load Factor" (PLF). It remains same whether particular airlines is doing good or bad. "Room Occupancy" is major KPI of hotel industry. Performance of the hotel will be measured whether market condition is good or bad, whether particular hotel is doing good or not.
In view of this, appraisal format for the Performance Appraisal (PA) of the employees remains same. Financial status of the company cannot have bearing on the PA form.
Thanks,
Dinesh Divekar