The PINE Tool is an auditing approach that focuses on modelling the energy consumption of an SME using a simple MS Excel sheet. The tool lists energy consuming equipment with key characteristics, analyses the distribution of energy consumption and helps to identify energy efficiency options. It divides processes into unit operations and attributes annual consumption to these units, from measurements or by calculation. Consumption is linked to drivers and corresponding losses, thus developing an understanding of the origin of energy consumption, priorities, and saving potential. The approach also serves capacity building, information and awareness-raising needs.