3-statement-model

## Environment This skill assumes **headless openpyxl** — you are producing an .xlsx file on disk. Follow the `excel-author` skill's conventions for cell coloring, formulas, named ranges, and sensitivity tables. Recalculate before delivery: `python /path/to/excel-author/scripts/recalc.py ./out/model.xlsx`. # 3-Statement Financial Model Template Completion Complete and populate integrated financial model templates with proper linkages between Income Statement, Balance Sheet, and Cash Flow Statement. ## ⚠️ CRITICAL PRINCIPLES — Read Before Populating Any Template **Formulas over hardcodes (non-negotiable):** - Every projection cell, roll-forward, linkage, and subtotal MUST be an Excel formula — never a pre-computed value - When using Python/openpyxl: write formula strings (`ws["D15"] = "=D14*(1+Assumptions!$B$5)"`), NOT computed results (`ws["D15"] = 12500`) - The ONLY cells that should contain hardcoded numbers are: (1) historical actuals, (2) assumption drivers in the Assumptions tab - If you find yourself computing a value in Python and writing the result to a cell — STOP. Write the formula instead. - Why: the model must flex when scenarios toggle or assumptions change. Hardcodes break every downstream integrity check silently. **Verify step-by-step with the user:** 1. **After mapping the template** → show the user which tabs/sections you've identified and confirm before touching any cells 2. **After populating historicals** → show the user the historical block and con...