The document outlines the key components and calculations for a three statement model, including income statements, balance sheets, and cash flow statements. It details the calculations for revenue, costs of goods sold, operating expenses, EBITDA, depreciation, taxes, and net income. The model also shows how to calculate asset value by accounting for total expenses, depreciation, and the balance between assets, liabilities, and equity.

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