Financial Modelling

2. Three Statement Model

3. Three Statement Model

4. Three Statement Model
• Year- Income statement is for range of Period
While on the other hand balance Sheet is for a
particular day
• Ctrl+1 Custom yyyyE
• Gross Revenue and Discounts –Indent using Alt+ H6
• Gross revenue= price x Quantity
• Discount=Gross revenue*-Discount
• Net Revenue sum Gross Revenue and discount

5. Three Statement Model
• Raw material-Revenue(f4)* Rawmaterial%*-1
Drag down
• Total COGS-SUM(RAWMATERAL,FULLFILMENT,
Transaction fees)
• Gross Profit=Net revenue+COGS
• Gross Profit Margin % =Gross Profit/Net Revenue
• Labor=Revenue(F4)*Labor Percentage *-1
DRAGDOWN
Total Operating Expenditure= sum(Labor, Marketing, SGA
and Other)

6. Three Statement Model
• EBITDA= GROSS PROFIT+ TOTAL OPER EXP
• Measure of Profitability
• EBIT=SUM(EBITDA, DEP)
• EBT=SUM(EBIT, INTEREST EXPENSE)
• TAXES=- EBT*TAX %
• NETINCOME-SUM(EBT,TAXES)
• NET INCOME AS % OF REVENUE= NET
INCOME/ NET REVENUE

7. Three Statement Model
• Depreciation
• Total Exp= sum(Lemon Crusher, Ice Machine,
REFRIGERATOR)
• DEP FOR 2022 CAPEXP/ASSET LIFE
• DEP IS FOR TANGIBLE ASSET AND Amortization
for intangible asset

8. • Asset=liability+ Equity- Balance check