SP Simple Example Financial Statement Model

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SumProduct Pty Limited
Primary Developer: Liam Bastick

Developer: Greg Liu
General Cover Notes:

This model is simplistic, for illustration purposes only. If anyone requires modelling assistance, please contact us
It should be noted that this is a simpler model than we would build regularly (on a chargeable basis).
HOLD HARMLESS: No warranty, express or implicit, is provided on this model regarding the calculations, structur
Any queries, please e-mail: liam.bastick@sumproduct.com

Website: www.sumproduct.com
g assistance, please contact us.
chargeable basis).
rding the calculations, structure or inputs: caveat emptor.
Navigator
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Error Checks: ý
1 Table of Contents
Cover
Style Guide
Model Parameters
Calculation
Three Way Statements
Timing
Error Checks
Navigator
Error Checks: ý
1 Formatting of Headers / Dividers
Description Display Style Name
Sheet Title Sheet Title Sheet Title

Model Name Model Name Model Name
Header 1 Header 1 Header 1

Notes Notes Notes
Table Heading Table Heading Table Heading
2 Individual Cell Styles
Assumption Assumption Assumption
Constraint Constraint Constraint
Empty Empty
Error Check þ Error Check
Hyperlink Hyperlink Hyperlink
Internal Reference Balance Sheet has no eInternal Reference
Line Calculation 77 Line Calc
Line Total 77 Line Total
Parameter 365 Parameter
Range Name Description Not_Named Range Name Description
Row Reference Row 47 Row Ref
Row Summary 77 Row Summary
Units A$ Units
WIP WIP
3 Numerical Styles
Comma 123,456.79 Comma
Comma [0] (123,457) Comma [0]
Currency $ 123,456.79 Currency
Currency [0] $ 123,457 Currency [0]
Date 12 Jun 23 Date
Date Heading Jun 23 Date Heading
Numbers 0 (123,457) Numbers 0
Percent 50% Percent

Navigator
Error Checks: ý
1 General
Key Inputs
General
Model Name
Client Name SumProduct Pty Limited
2 General Range Names
Technical Assumptions
Days in Year 365
Months in Month 1
Months in Quarter 3
Months in Half Yr 6
Months in Year 12
Quarters in Year 4
Rounding Accuracy 5
Very Large Number 1E+99

Very Small Number 1E-08
Thousand 1000
Currency $000
Navigator
Error Checks: ý
Start Date
End Date
Number of Days
Calendar Year
Financial Year
Timeline Flag
Counter
1 Calculation
Revenue
Revenue
Revenue $000
Account Receivables
Days receivables #
Days in year #
Closing receivables $000
Control Account
Opening receivables $000

Revenue $000
Cash received $000
Closing receivables $000 3,156
COGS
COGS
Revenue $000
COGS Margin (% of Revenue) %
COGS based on margin rate $000
COGS applied $000
Account Payable
Days payable #
Days in year #
Closing payable $000
Control Account
Opening payable $000

COGS $000
Cash payment $000
Closing payable $000 1,199
Salaries and Benefits

Salaries and Benefits
Salaries and Benefits $000
Control Account

Salaries and Benefits $000
Cash payment $000
Rent
Rent
Rent $000
Control Account

Rent $000
Cash payment $000
Other Overheads
Other Overheads
Other Overheads $000
Control Account

Other Overheads $000
Cash payment $000
Inventory
Inventory
Inventory purchased $000

Inventory used $000
Control Account
Opening inventory $000

Inventory used $000
Closing inventory $000 2,399
Capex and related

Capital expenditure
Existing assets $000 -
Capital expenditure $000
Accounting depreciation - straight line
Remaining life of existing assets # 5

Monthly rate % 2%
Economic life of new capex # 4

Monthly rate % 2%
Depreciation - existing assets $000 -

Depreciation - new assets $000
New assets - depreciation counter #
Aggregate depreciation - existing assets

Aggregate depreciation - new assets
Total depreciation
Control account
Opening net book value $000

Capital expenditure $000
Disposal of Assets $000
Depreciation $000
Closing net book value $000 -
Debt and related

Debt
Debt drawdowns $000

Debt Repaid as a percentage of opening ba %
Debt repayments $000
Control account
Opening debt $000

Debt drawdowns $000
Closing debt $000 740
Interest Expense
Interest rate %
Average debt $000
Interest expense $000
Control account
Opening interest payable $000

Interest expense $000
Interest paid $000
Closing interest payable $000
Interest receivable
Interest receivable
Interest receivable rate $000

Opening cash balance $000
Interest income $000
Control account
Opening interest receivable $000

Interest Income $000
Interest Received $000
Closing interest receivable $000
Ordinary equity and related

Ordinary equity
Equity issuances $000

Equity buybacks $000
Control account
Opening equity $000

Closing equity $000 -
Jul 19 Aug 19 Sep 19 Oct 19 Nov 19 Dec 19 Jan 20 Feb 20 Mar 20
1 Jul 19 1 Aug 19 1 Sep 19 1 Oct 19 1 Nov 19 1 Dec 19 1 Jan 20 1 Feb 20 1 Mar 20
31 31 30 31 30 31 31 29 31
2019 2019 2019 2019 2019 2019 2020 2020 2020
2020 2020 2020 2020 2020 2020 2020 2020 2020
Actual Actual Actual Actual Actual Actual Actual Actual Actual
1 2 3 4 5 6 7 8 9
2,750 2,750 2,750 2,750 2,750 2,750 2,750 2,750 2,750
40 40 40 40 40 40 40 40 40
366 366 366 366 366 366 366 366 366
3,607 3,607 3,607 3,607 3,607 3,607 3,607 3,607 3,607
3,156 3,607 3,607 3,607 3,607 3,607 3,607 3,607 3,607

2,750 2,750 2,750 2,750 2,750 2,750 2,750 2,750 2,750
(2,300) (2,750) (2,750) (2,750) (2,750) (2,750) (2,750) (2,750) (2,750)
3,607 3,607 3,607 3,607 3,607 3,607 3,607 3,607 3,607
2,750 2,750 2,750 2,750 2,750 2,750 2,750 2,750 2,750

38% 38% 38% 38% 38% 38% 38% 38% 38%
1,045 1,045 1,045 1,045 1,045 1,045 1,045 1,045 1,045
1,045 1,045 1,045 1,045 1,045 1,045 1,045 1,045 1,045
36 36 36 36 36 36 36 36 36
366 366 366 366 366 366 366 366 366
1,233 1,233 1,233 1,233 1,233 1,233 1,233 1,233 1,233
1,199 1,233 1,233 1,233 1,233 1,233 1,233 1,233 1,233

1,045 1,045 1,045 1,045 1,045 1,045 1,045 1,045 1,045
(1,011) (1,045) (1,045) (1,045) (1,045) (1,045) (1,045) (1,045) (1,045)
1,233 1,233 1,233 1,233 1,233 1,233 1,233 1,233 1,233
467 467 467 467 467 467 467 467 467
- - - - - - - - -
467 467 467 467 467 467 467 467 467
(467) (467) (467) (467) (467) (467) (467) (467) (467)
- - - - - - - - -
18 18 18 18 18 18 18 18 18
- - - - - - - - -
18 18 18 18 18 18 18 18 18
(18) (18) (18) (18) (18) (18) (18) (18) (18)
- - - - - - - - -
542 542 542 542 542 542 542 542 542
- - - - - - - - -
542 542 542 542 542 542 542 542 542
(542) (542) (542) (542) (542) (542) (542) (542) (542)
- - - - - - - - -
75 - - - - - - - -
- - - - - - - - -
2,399 2,474 2,474 2,474 2,474 2,474 2,474 2,474 2,474

75 - - - - - - - -
- - - - - - - - -
2,474 2,474 2,474 2,474 2,474 2,474 2,474 2,474 2,474
- - - - - - - - -
- - - - - - - - -
1 2 3 4 5 6 7 8 9
- - - - - - - - -
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
- Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
1% 1% 1% 1% 1% 1% 1% 1% 1%
9 9 9 9 9 9 9 8 8
740 731 722 713 704 695 686 678 669

- - - - - - - - -
(9) (9) (9) (9) (9) (9) (9) (8) (8)
731 722 713 704 695 686 678 669 661
0.33% 0.33% 0.33% 0.33% 0.33% 0.33% 0.33% 0.33% 0.33%

735 726 717 708 699 691 682 673 665
2 2 2 2 2 2 2 2 2
- - - - - - - - -
2 2 2 2 2 2 2 2 2
(2) (2) (2) (2) (2) (2) (2) (2) (2)
- - - - - - - - -
0.13% 0.13% 0.13% 0.13% 0.13% 0.13% 0.13% 0.13% 0.13%
7,637 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
10 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
- - Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

(10) Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
- Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
Apr 20 May 20 Jun 20 Jul 20 Aug 20 Sep 20 Oct 20 Nov 20 Dec 20
1 Apr 20 1 May 20 1 Jun 20 1 Jul 20 1 Aug 20 1 Sep 20 1 Oct 20 1 Nov 20 1 Dec 20
30 31 30 31 31 30 31 30 31
2020 2020 2020 2020 2020 2020 2020 2020 2020
2020 2020 2020 2021 2021 2021 2021 2021 2021
Actual Actual Actual Forecast Forecast Forecast Forecast Forecast Forecast
10 11 12 13 14 15 16 17 18
2,750 2,750 2,750 2,688 2,688 2,688 2,688 2,688 2,688
40 40 40 40 40 40 40 40 40
366 366 366 365 365 365 365 365 365
3,607 3,607 3,607 3,534 3,534 3,534 3,534 3,534 3,534
3,607 3,607 3,607 3,607 3,534 3,534 3,534 3,534 3,534

2,750 2,750 2,750 2,688 2,688 2,688 2,688 2,688 2,688
(2,750) (2,750) (2,750) (2,760) (2,688) (2,688) (2,688) (2,688) (2,688)
3,607 3,607 3,607 3,534 3,534 3,534 3,534 3,534 3,534
2,750 2,750 2,750 2,688 2,688 2,688 2,688 2,688 2,688

38% 38% 38% 40% 40% 40% 40% 40% 40%
1,045 1,045 1,045 1,075 1,075 1,075 1,075 1,075 1,075
1,045 1,045 1,045 1,075 1,075 1,075 1,075 1,075 1,075
36 36 36 37 37 37 37 37 37
366 366 366 365 365 365 365 365 365
1,233 1,233 1,233 1,308 1,308 1,308 1,308 1,308 1,308
1,233 1,233 1,233 1,233 1,308 1,308 1,308 1,308 1,308

1,045 1,045 1,045 1,075 1,075 1,075 1,075 1,075 1,075
(1,045) (1,045) (1,045) (1,001) (1,075) (1,075) (1,075) (1,075) (1,075)
1,233 1,233 1,233 1,308 1,308 1,308 1,308 1,308 1,308
467 467 467 475 475 475 475 475 475
- - - - - - - - -
467 467 467 475 475 475 475 475 475
(467) (467) (467) (475) (475) (475) (475) (475) (475)
- - - - - - - - -
18 18 18 18 18 18 18 18 18
- - - - - - - - -
18 18 18 18 18 18 18 18 18
(18) (18) (18) (18) (18) (18) (18) (18) (18)
- - - - - - - - -
542 542 542 542 542 542 542 542 542
- - - - - - - - -
542 542 542 542 542 542 542 542 542
(542) (542) (542) (542) (542) (542) (542) (542) (542)
- - - - - - - - -
- - - 106 - - - - -
- - - - - - - - -
2,474 2,474 2,474 2,474 2,580 2,580 2,580 2,580 2,580

- - - 106 - - - - -
- - - - - - - - -
2,474 2,474 2,474 2,580 2,580 2,580 2,580 2,580 2,580
- - - - - - - - -
- - - - - - - - -
10 11 12 13 14 15 16 17 18
- - - - - - - - -

- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
1% 1% 1% 1% 1% 1% 1% 1% 1%
8 8 8 8 8 8 8 8 7
661 653 644 636 628 621 613 605 598

- - - - - - - - -
(8) (8) (8) (8) (8) (8) (8) (8) (7)
653 644 636 628 621 613 605 598 590
0.33% 0.33% 0.33% 0.33% 0.33% 0.33% 0.33% 0.33% 0.33%

657 648 640 632 624 617 609 601 594
2 2 2 2 2 2 2 2 2
- - - - - - - - -
2 2 2 2 2 2 2 2 2
(2) (2) (2) (2) (2) (2) (2) (2) (2)
- - - - - - - - -
0.13% 0.13% 0.13% 0.13% 0.13% 0.13% 0.13% 0.13% 0.13%

- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
Jan 21 Feb 21 Mar 21 Apr 21 May 21 Jun 21
1 Jan 21 1 Feb 21 1 Mar 21 1 Apr 21 1 May 21 1 Jun 21
31 28 31 30 31 30
2021 2021 2021 2021 2021 2021
2021 2021 2021 2021 2021 2021
Forecast Forecast Forecast Forecast Forecast Forecast
19 20 21 22 23 24
2,688 2,688 2,688 2,688 2,688 2,688
40 40 40 40 40 40
365 365 365 365 365 365
3,534 3,534 3,534 3,534 3,534 3,534
3,534 3,534 3,534 3,534 3,534 3,534

2,688 2,688 2,688 2,688 2,688 2,688
(2,688) (2,688) (2,688) (2,688) (2,688) (2,688)
3,534 3,534 3,534 3,534 3,534 3,534
2,688 2,688 2,688 2,688 2,688 2,688

40% 40% 40% 40% 40% 40%
1,075 1,075 1,075 1,075 1,075 1,075
1,075 1,075 1,075 1,075 1,075 1,075
37 37 37 37 37 37
365 365 365 365 365 365
1,308 1,308 1,308 1,308 1,308 1,308
1,308 1,308 1,308 1,308 1,308 1,308

1,075 1,075 1,075 1,075 1,075 1,075
(1,075) (1,075) (1,075) (1,075) (1,075) (1,075)
1,308 1,308 1,308 1,308 1,308 1,308
475 475 475 475 475 475
- - - - - -
475 475 475 475 475 475
(475) (475) (475) (475) (475) (475)
- - - - - -
18 18 18 18 18 18
- - - - - -
18 18 18 18 18 18
(18) (18) (18) (18) (18) (18)
- - - - - -
542 542 542 542 542 542
- - - - - -
542 542 542 542 542 542
(542) (542) (542) (542) (542) (542)
- - - - - -
- - - - - -
- - - - - -
2,580 2,580 2,580 2,580 2,580 2,580

- - - - - -
- - - - - -
2,580 2,580 2,580 2,580 2,580 2,580
- - - - - -
- - - - - -
19 20 21 22 23 24
- - - - - -
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

- - - - - -
- - - - - -
- - - - - -
1% 1% 1% 1% 1% 1%
7 7 7 7 7 7
590 583 575 568 561 554

- - - - - -
(7) (7) (7) (7) (7) (7)
583 575 568 561 554 547
0.33% 0.33% 0.33% 0.33% 0.33% 0.33%

586 579 572 565 558 551
2 2 2 2 2 2
- - - - - -
2 2 2 2 2 2
(2) (2) (2) (2) (2) (2)
- - - - - -
0.13% 0.13% 0.13% 0.13% 0.13% 0.13%

- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Navigator
Error Checks: ý
Start Date
End Date
Number of Days
Calendar Year
Financial Year
Timeline Flag
Counter
1 Assumption
Financial Year Tag

Financial Year Tag #
Leap year #
Total days #
Current financial year # 2020
Forecast financial year # 2021
Revenue and related
Sales Related
2020 2021
Projected Revenue $000 33,000 32,250
Accounts Receivable Days # 40 40
COGS and related
COGS
2020 2021
COGS Margin % 38% 40%
Accounts Payable Days # 36 37
Operational Expenses Related
Operational Expenses Related

2020 2021
Salaries and Benefits $000 5,600 5,700
Rent $000 212 216
Other Overheads $000 6,500 6,500
Inventory
Inventory

Inventory used $000
Capex and related
Capital expenditure
Capital expenditure existing $000 -

Capital expenditure new $000
Remaining life of existing assets # 5

Annual rate % 20%
Monthly rate % 2%
Remaining life of new assets # 4

Annual rate % 25%
Monthly rate % 2%
Disposal of Assets
Debt and related
Debt
Debt drawdown $000
2020 2021
Debt repayment percentage % 15.00% 15.00%
Interest expense
2020 2021
Interest expense rate % 4.00% 4.00%
Interest Revenue and Related
Interest income
2020 2021
Interest income rate % 1.50% 1.50%
Taxation
Tax rate
2020 2021
Tax rate % 27.50% 27.50%
Equity
Equity

2 Profit & Loss Statement

Profit & Loss Statement
Profit & Loss Statement

2020 2021
Revenue $000 33,000 32,250
COGS $000 (12,540) (12,900)
COGS - Inventory $000 - -
Gross Profit $000 20,460 19,350
Gross Margin (% of Revenue) 62% 60%
Overheads
Salaries and Benefits $000 (5,600) (5,700)
Rent $000 (212) (216)
Other Overheads $000 (6,500) (6,500)
Total Overheads $000 (12,312) (12,416)
EBITDA $000 8,148 6,934
Plus Interest Income $000 Err:502 Err:502

Less Depreciation $000 Err:502 Err:502
Less Interest Expense $000 (27) (24)
PBT $000 Err:502 Err:502
Less Tax $000 Err:502 Err:502

NPAT $000 Err:502 Err:502
3 Balance Sheet
Balance Sheet
Assets
Cash $000 7,637

Accounts Receivable $000 3,156
Inventory $000 2,399
PPE $000 -
Total Assets $000 13,191
Liabilities
Accounts Payable $000 1,199

Debt $000 740
Total Liabilities $000 1,939
Net Assets $000 11,252
Shareholder's Equity
Equity Capital $000 -

$000
Opening Retained Profits $000 5,715
NPAT $000 5,537
Closing Retained Profits $000 11,252
Shareholder's Equity $000 11,252
PF error check [1,0] ý

Balance check [1,0] þ
Insolvency check [1,0] þ
4 Cash Flow
Cash Flow
Opening Cash Balance
Operating Cash Flow
Cash receipts $000

Direct cash payments $000
Indirect cash payments $000
Cash payments $000
Interest paid $000
Tax paid $000
Cash from Operations $000
Investing Cash Flow
Interest received $000

Capital Expenditure on PPE $000
Cash from Investing $000
Financing Cash Flow
Debt drawdowns $000

Cash from Financing $000
Net Increase (decrease) in Cash $000
Closing Cash Balance 7,637
Indirect Extract
Operating Cash Flow $000
NPAT $000
Add back :
Depreciation $000
Interest Expense $000
Tax Expense $000
Less:
Interest income $000
Movements in working capital:

(inc) / dec in Current Assets $000
inc / (dec) in Current Liabilit $000
Deduct:
Interest paid $000
Tax paid $000
Net Operating Cash Flow $000
PF Error Check [1,0] ý

Reconciliation Check [1,0] þ
Jul 19 Aug 19 Sep 19 Oct 19 Nov 19 Dec 19 Jan 20 Feb 20 Mar 20
31 31 30 31 30 31 31 29 31
2019 2019 2019 2019 2019 2019 2020 2020 2020
2020 2020 2020 2020 2020 2020 2020 2020 2020
1 2 3 4 5 6 7 8 9
2020 2020 2020 2020 2020 2020 2020 2020 2020

1 1 1 1 1 1 1 1 1
366 366 366 366 366 366 366 366 366
2,750 2,750 2,750 2,750 2,750 2,750 2,750 2,750 2,750

40 40 40 40 40 40 40 40 40
38% 38% 38% 38% 38% 38% 38% 38% 38%

36 36 36 36 36 36 36 36 36
467 467 467 467 467 467 467 467 467

18 18 18 18 18 18 18 18 18
542 542 542 542 542 542 542 542 542
75
1.25% 1.25% 1.25% 1.25% 1.25% 1.25% 1.25% 1.25% 1.25%
0.33% 0.33% 0.33% 0.33% 0.33% 0.33% 0.33% 0.33% 0.33%
0.13% 0.13% 0.13% 0.13% 0.13% 0.13% 0.13% 0.13% 0.13%
27.50% 27.50% 27.50% 27.50% 27.50% 27.50% 27.50% 27.50% 27.50%

2,750 2,750 2,750 2,750 2,750 2,750 2,750 2,750 2,750
(1,045) (1,045) (1,045) (1,045) (1,045) (1,045) (1,045) (1,045) (1,045)
- - - - - - - - -
1,705 1,705 1,705 1,705 1,705 1,705 1,705 1,705 1,705
62% 62% 62% 62% 62% 62% 62% 62% 62%
(467) (467) (467) (467) (467) (467) (467) (467) (467)

(18) (18) (18) (18) (18) (18) (18) (18) (18)
(542) (542) (542) (542) (542) (542) (542) (542) (542)
(1,026) (1,026) (1,026) (1,026) (1,026) (1,026) (1,026) (1,026) (1,026)
679 679 679 679 679 679 679 679 679

(2) (2) (2) (2) (2) (2) (2) (2) (2)


2,474 2,474 2,474 2,474 2,474 2,474 2,474 2,474 2,474
1,233 1,233 1,233 1,233 1,233 1,233 1,233 1,233 1,233

731 722 713 704 695 686 678 669 661
1,964 1,955 1,946 1,937 1,928 1,920 1,911 1,903 1,894
- - - - - - - - -

ý ý ý ý ý ý ý ý ý
þ þ þ þ þ þ þ þ þ
2,300 2,750 2,750 2,750 2,750 2,750 2,750 2,750 2,750

(1,086) (1,045) (1,045) (1,045) (1,045) (1,045) (1,045) (1,045) (1,045)
(1,026) (1,026) (1,026) (1,026) (1,026) (1,026) (1,026) (1,026) (1,026)
(2,112) (2,071) (2,071) (2,071) (2,071) (2,071) (2,071) (2,071) (2,071)
(2) (2) (2) (2) (2) (2) (2) (2) (2)

- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
(9) (9) (9) (9) (9) (9) (9) (8) (8)
- - - - - - - - -
- - - - - - - - -
(9) (9) (9) (9) (9) (9) (9) (8) (8)

2 2 2 2 2 2 2 2 2

34 - - - - - - - -
(2) (2) (2) (2) (2) (2) (2) (2) (2)

Apr 20 May 20 Jun 20 Jul 20 Aug 20 Sep 20 Oct 20 Nov 20 Dec 20
30 31 30 31 31 30 31 30 31
2020 2020 2020 2020 2020 2020 2020 2020 2020
2020 2020 2020 2021 2021 2021 2021 2021 2021
Actual Actual Actual Forecast Forecast Forecast Forecast Forecast Forecast
10 11 12 13 14 15 16 17 18
2020 2020 2020 2021 2021 2021 2021 2021 2021

1 1 1 0 0 0 0 0 0
366 366 366 365 365 365 365 365 365
2,750 2,750 2,750 2,688 2,688 2,688 2,688 2,688 2,688

40 40 40 40 40 40 40 40 40
38% 38% 38% 40% 40% 40% 40% 40% 40%

36 36 36 37 37 37 37 37 37
467 467 467 475 475 475 475 475 475

18 18 18 18 18 18 18 18 18
542 542 542 542 542 542 542 542 542
106
1.25% 1.25% 1.25% 1.25% 1.25% 1.25% 1.25% 1.25% 1.25%
0.33% 0.33% 0.33% 0.33% 0.33% 0.33% 0.33% 0.33% 0.33%
0.13% 0.13% 0.13% 0.13% 0.13% 0.13% 0.13% 0.13% 0.13%
27.50% 27.50% 27.50% 27.50% 27.50% 27.50% 27.50% 27.50% 27.50%

2,750 2,750 2,750 2,688 2,688 2,688 2,688 2,688 2,688
(1,045) (1,045) (1,045) (1,075) (1,075) (1,075) (1,075) (1,075) (1,075)
- - - - - - - - -
1,705 1,705 1,705 1,613 1,613 1,613 1,613 1,613 1,613
62% 62% 62% 60% 60% 60% 60% 60% 60%
(467) (467) (467) (475) (475) (475) (475) (475) (475)

(18) (18) (18) (18) (18) (18) (18) (18) (18)
(542) (542) (542) (542) (542) (542) (542) (542) (542)
(1,026) (1,026) (1,026) (1,035) (1,035) (1,035) (1,035) (1,035) (1,035)
679 679 679 578 578 578 578 578 578

(2) (2) (2) (2) (2) (2) (2) (2) (2)


2,474 2,474 2,474 2,580 2,580 2,580 2,580 2,580 2,580
1,233 1,233 1,233 1,308 1,308 1,308 1,308 1,308 1,308

653 644 636 628 621 613 605 598 590
1,886 1,878 1,870 1,936 1,928 1,920 1,913 1,905 1,898
- - - - - - - - -

2,750 2,750 2,750 2,760 2,688 2,688 2,688 2,688 2,688

(1,045) (1,045) (1,045) (1,107) (1,075) (1,075) (1,075) (1,075) (1,075)
(1,026) (1,026) (1,026) (1,035) (1,035) (1,035) (1,035) (1,035) (1,035)
(2,071) (2,071) (2,071) (2,142) (2,110) (2,110) (2,110) (2,110) (2,110)
(2) (2) (2) (2) (2) (2) (2) (2) (2)

- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
(8) (8) (8) (8) (8) (8) (8) (8) (7)
- - - - - - - - -
- - - - - - - - -
(8) (8) (8) (8) (8) (8) (8) (8) (7)

2 2 2 2 2 2 2 2 2

- - - 74 - - - - -
(2) (2) (2) (2) (2) (2) (2) (2) (2)

Jan 21 Feb 21 Mar 21 Apr 21 May 21 Jun 21
31 28 31 30 31 30
2021 2021 2021 2021 2021 2021
2021 2021 2021 2021 2021 2021
Forecast Forecast Forecast Forecast Forecast Forecast
19 20 21 22 23 24
2021 2021 2021 2021 2021 2021

0 0 0 0 0 0
365 365 365 365 365 365
2,688 2,688 2,688 2,688 2,688 2,688

40 40 40 40 40 40
40% 40% 40% 40% 40% 40%

37 37 37 37 37 37
475 475 475 475 475 475

18 18 18 18 18 18
542 542 542 542 542 542
1.25% 1.25% 1.25% 1.25% 1.25% 1.25%
0.33% 0.33% 0.33% 0.33% 0.33% 0.33%
0.13% 0.13% 0.13% 0.13% 0.13% 0.13%
27.50% 27.50% 27.50% 27.50% 27.50% 27.50%

2,688 2,688 2,688 2,688 2,688 2,688
(1,075) (1,075) (1,075) (1,075) (1,075) (1,075)
- - - - - -
1,613 1,613 1,613 1,613 1,613 1,613
60% 60% 60% 60% 60% 60%
(475) (475) (475) (475) (475) (475)

(18) (18) (18) (18) (18) (18)
(542) (542) (542) (542) (542) (542)
(1,035) (1,035) (1,035) (1,035) (1,035) (1,035)
578 578 578 578 578 578

(2) (2) (2) (2) (2) (2)


2,580 2,580 2,580 2,580 2,580 2,580
1,308 1,308 1,308 1,308 1,308 1,308

583 575 568 561 554 547
1,890 1,883 1,876 1,869 1,862 1,855
- - - - - -

ý ý ý ý ý ý
þ þ þ þ þ þ
þ þ þ þ þ þ
2,688 2,688 2,688 2,688 2,688 2,688

(1,075) (1,075) (1,075) (1,075) (1,075) (1,075)
(1,035) (1,035) (1,035) (1,035) (1,035) (1,035)
(2,110) (2,110) (2,110) (2,110) (2,110) (2,110)
(2) (2) (2) (2) (2) (2)

- - - - - -
- - - - - -
- - - - - -
(7) (7) (7) (7) (7) (7)
- - - - - -
- - - - - -
(7) (7) (7) (7) (7) (7)

2 2 2 2 2 2

- - - - - -
(2) (2) (2) (2) (2) (2)

ý ý ý ý ý ý
þ þ þ þ þ þ
Navigator
Error Checks: ý
Jul 19
Start Date 1 Jul 19
End Date 31 Jul 19
Number of Days 31
Calendar Year 2019
Financial Year 2020
Timeline Flag Actual
Counter 1
1 Timing Assumptions
Data (do not change once modelling has commenced)

Model Start Date 01 Jul 19 Must be first day of month and financial year
Number of Months in a Full Period 1
Example Reporting Month 6 e.g. 30-Jun-20
Reporting Month Factor 1
Years
Actual FY 2020
Forecast FY 2021
Actual Flag 1
Forecast Flag -
Aug 19 Sep 19 Oct 19 Nov 19 Dec 19 Jan 20 Feb 20 Mar 20 Apr 20
1 Aug 19 1 Sep 19 1 Oct 19 1 Nov 19 1 Dec 19 1 Jan 20 1 Feb 20 1 Mar 20 1 Apr 20
31 Aug 19 30 Sep 19 31 Oct 19 30 Nov 19 31 Dec 19 31 Jan 20 29 Feb 20 31 Mar 20 30 Apr 20
31 30 31 30 31 31 29 31 30
2019 2019 2019 2019 2019 2020 2020 2020 2020
2020 2020 2020 2020 2020 2020 2020 2020 2020
2 3 4 5 6 7 8 9 10
1 1 1 1 1 1 1 1 1
- - - - - - - - -
May 20 Jun 20 Jul 20 Aug 20 Sep 20 Oct 20 Nov 20 Dec 20 Jan 21
1 May 20 1 Jun 20 1 Jul 20 1 Aug 20 1 Sep 20 1 Oct 20 1 Nov 20 1 Dec 20 1 Jan 21
31 May 20 30 Jun 20 31 Jul 20 31 Aug 20 30 Sep 20 31 Oct 20 30 Nov 20 31 Dec 20 31 Jan 21
31 30 31 31 30 31 30 31 31
2020 2020 2020 2020 2020 2020 2020 2020 2021
2020 2020 2021 2021 2021 2021 2021 2021 2021
Actual Actual Forecast Forecast Forecast Forecast Forecast Forecast Forecast
11 12 13 14 15 16 17 18 19
1 1 - - - - - - -
- - 1 1 1 1 1 1 1
Feb 21 Mar 21 Apr 21 May 21 Jun 21
1 Feb 21 1 Mar 21 1 Apr 21 1 May 21 1 Jun 21
28 Feb 21 31 Mar 21 30 Apr 21 31 May 21 30 Jun 21
28 31 30 31 30
2021 2021 2021 2021 2021
2021 2021 2021 2021 2021
Forecast Forecast Forecast Forecast Forecast
20 21 22 23 24
- - - - -
1 1 1 1 1
Navigator
Error Checks: ý
1 Error Checks
Summary of Errors
Assumptions
Balance Sheet has no errors ý

Balance Sheet balances þ
Insolvency Check for Balance Sheet þ
Cash Flow Statement has no errors ý
Cash Flow Statement reconciles þ
Summary of Errors ý

SP Simple Example Financial Statement Model

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SumProduct Pty Limited

Primary Developer: Liam Bastick

General Cover Notes:

Any queries, please e-mail: liam.bastick@sumproduct.com

1 Formatting of Headers / Dividers

Description Display Style Name

Sheet Title Sheet Title Sheet Title

Header 1 Header 1 Header 1

Notes Notes Notes

Table Heading Table Heading Table Heading

2 Individual Cell Styles

Description Display Style Name

Assumption Assumption Assumption

Constraint Constraint Constraint

Error Check þ Error Check

Hyperlink Hyperlink Hyperlink

Internal Reference Balance Sheet has no eInternal Reference

Line Calculation 77 Line Calc

Line Total 77 Line Total

Parameter 365 Parameter

Range Name Description Not_Named Range Name Description

Row Reference Row 47 Row Ref

Row Summary 77 Row Summary

Description Display Style Name

Comma 123,456.79 Comma

Comma [0] (123,457) Comma [0]

Currency $ 123,456.79 Currency

Currency [0] $ 123,457 Currency [0]

Date 12 Jun 23 Date

Date Heading Jun 23 Date Heading

Numbers 0 (123,457) Numbers 0

Percent 50% Percent

2 General Range Names

Very Large Number 1E+99

Opening receivables $000

Opening payable $000

Salaries and Benefits

Salaries and Benefits $000

Opening payable $000

Opening payable $000

Other Overheads $000

Opening payable $000

Inventory purchased $000

Opening inventory $000

Capex and related

Accounting depreciation - straight line

Remaining life of existing assets # 5

Economic life of new capex # 4

Depreciation - existing assets $000 -

New assets - depreciation counter #

Aggregate depreciation - existing assets

Opening net book value $000

Debt and related

Debt drawdowns $000

Opening debt $000

Opening interest payable $000