three-statement-model-builder

# Three-Statement Model Builder ## Overview The Three-Statement Model Builder skill creates fully integrated financial models that dynamically link the income statement, balance sheet, and cash flow statement. It handles complex circular references between debt, interest expense, and cash balances while maintaining model integrity. ## Capabilities ### Income Statement Projection - Revenue drivers and growth modeling - Cost structure analysis (fixed vs. variable) - Gross margin forecasting - Operating expense projections - Interest expense calculation - Tax expense computation - EPS and diluted EPS calculation ### Balance Sheet Forecasting - Working capital modeling (AR, AP, inventory) - Fixed asset roll-forward - Debt schedule construction - Equity account tracking - Deferred tax assets/liabilities - Goodwill and intangibles ### Cash Flow Statement Derivation - Operating cash flow from net income - Working capital changes - Investing activities (capex, acquisitions) - Financing activities (debt, dividends, buybacks) - Beginning and ending cash reconciliation - Free cash flow calculation ### Circular Reference Resolution - Debt/interest iterative calculation - Cash sweep mechanisms - Revolver draws and paydowns - Interest income on excess cash - Convergence verification ### Working Capital Modeling - Days sales outstanding (DSO) analysis - Days payable outstanding (DPO) modeling - Inventory turnover projections - Prepaid and accrued expense forecasting - Seasonal adjus...