3-Statement Financial Model For A Single-Plant Manufacturer

Description
Architecture. Five tabs. Cover carries the title block and the circularity switch. Inputs holds every assumption in one place — scenario tables, annual drivers, and single-value inputs — colour-coded blue. Model is the engine. Outputs is a dashboard summarising the income statement, cash flow, balance sheet and key metrics, with a dedicated chart source block. An Overview tab sits at the front, currently unpopulated.


Model tab. Thirteen blocks stacked top-down on a single uniform date header, separated by consistent five-row gaps: Income Statement, Cash Flow Statement and Balance Sheet first, then eight supporting schedules — Revenue, Cost, Operating Expense, Working Capital, Depreciation, Asset, Income Tax, Debt and Equity — closing with a block of twelve Integrity Checks. The three statements contain almost no independent logic; each line pulls from the schedule beneath it, so the schedules are the actual calculation layer.


Mechanics. Revenue builds bottom-up from daily sales volume × unit price, each driven by a three-way best/base/worst scenario switch resolved through INDEX. Costs and operating expenses split into fixed and variable components, indexed to inflation and, for the variable share, to volume growth. Working capital runs on receivable, inventory and payable day-counts. Depreciation is straight-line by asset vintage, with a parallel tax-basis schedule feeding tax-loss carryforwards and deferred tax. The debt schedule layers mandatory amortisation, a cash sweep of surplus cash, and a revolver sized to fund a minimum cash balance. Interest is calculated on average balances, creating a deliberate circular reference with a circuit-breaker toggle to force interest to zero if iteration fails to converge.