Waterfall Charts Excel Model with Linked P&L Budget

Description
This Excel spreadsheet provides a sample P&L budget for a small online retailer, complete with a fully linked assumptions tab and two waterfall charts.

The first chart is a good example of a "Difference Analysis Waterfall Chart", showing how different factors such as volume growth, price growth, and operating cost expansion contribute toward the change in Net Profit between two years. The second is a "Waterfall Chart with Subtotals". This is often used to visually represent the key parts of an income statement, including revenue, cost of goods sold and operating expense categories, as well as how they add up to gross profit and net profit.

Although the charts are linked to the sample budget provided, the tables driving the charts can easily be modified to your own needs so you can use it as a general waterfall chart template.

The budget is much less flexible by nature but can still be used as a template if you are a small online or brick-and-mortar retailer with uncomplicated requirements. Inputs used to drive the budget include:
- previous year volume and average price by quarter, across 3 product lines
- average cost of goods sold per unit by quarter, across 3 product lines
- previous year operating costs
- forecast % growth in volume, retail price (excluding sales tax) and average cost of goods sold per unit by quarter, across 3 product lines
- forecast % growth in operating cost by expense category and quarter
- PayPal/credit card transaction fee % of revenue
- corporate income tax rate

Enjoy!
Jhett Koo