Dynamic Financial Statement Model - Module Areas, Types & Links

Module Areas
1. Operational 2. Working Capital 5. Taxation 6. Financial Statements 4. Capital

BPM Financial Modelling

7. Outputs / Other

3. Assets

8. Checks

Module Types (Within Module Areas)

Revenue

1 (e) Revenue

Cost of Goods Sold Operating Expenditure Book Assets Depreciation Book Intangibles Amortisation Revenue

6 (a) Income Statement

2 (a) Operating Receivables

Equity Fees Book Amortisation Debt Fees Book Amortisation

Revenue Cost of Goods Sold Operating Expenditure Book Depreciation Interest Expense

Interest Expense Tax Expense

1 (f) Cost of Goods Sold

Tax Depreciation

5 (a) Taxation

Debt Fees Amortisation (Book & Tax) Ordinary Equity Fees Amortisation (Book & Tax) Net Profit After Tax Cost of Goods Sold Operating Expenditure

4 (a) Debt

2 (b) Operating Payables

Book Amortisation Tax Amortisation

Operating Receivables Balances Book Asset Balances Book Intangibles Balances Deferred Tax Assets Balances

Debt Fees Balances Interest Payable Debt Balances Net Profit After Tax

1 (g) Operating Expenditure

Ordinary Equity Fees Balances Operating Payables Balances Dividends Payable Ordinary Equity Balances

Capital Expenditure

2 (c) Capital Payables

Capital Payables Balances Income Tax Payable

6 (b) Balance Sheet

4 (b) Ordinary Equity

Closing Debt Balances

Unit Prices

1 (h) Capital Expenditure

Assets Capital Expenditure

3 (a) Book Assets

Opening Retained Profits Deferred Tax Liabilities Balances Cash Flow Available for Dividends

EBITDA

Opening Cash at Bank

Unlevered Tax Paid Tax Paid Tax Paid

Unit Costs

1 (d) Unit Prices

Intangibles Capital Expenditure

7 (a) Enterprise Valuation

Cash Flows Available to Capital Providers

3 (b) Book Intangibles

Inflation

1 (c) Unit Costs 3 (c) Tax Assets

? Cash

Volumes

1 (b) Inflation

Assets Capital Expenditure

7 (b) Equity Valuation

1(a) Volumes

Intangibles Capital Expenditure

3 (d) Tax Intangibles

Revenues ? Operating Receivables Cost of Goods Sold Operating Expenditure ? Operating Payables

8 (a) Error Checks

Cash Flows Available to Equity

All Modules

Interest Paid Tax Paid Book Assets / Intangibles Capital Expenditure ? Capital Payables Debt Drawdowns / Repayments Ordinary Equity Raised / Repayments Debt Fees Paid Equity Fees Paid Dividends Paid

8 (b) Sensitivity Checks

6 (c) Cash Flow Statement

8 (c) Alert Checks

EBITDA