financial-modelinglisted

# Financial Modeling Connects sales → Income Statement → Balance Sheet → Cash Flow in one consistent, auditable model. ## 3-Statement Linkage * **Driver**: sales (volume × price) → all other line items follow. * **Income Statement** → net income → equity. * **Balance Sheet**: assets (cash, receivables % of sales, inventory % of COGS, fixed assets + capex − depreciation) = liabilities + equity — always balanced. * **Cash Flow**: net income + non-cash items ± changes in working capital − capex − debt payments. ## Modeling Rules * Each assumption input lives in a single cell and is referenced (not hard-coded in multiple places). * All scenarios use the same drivers — only the assumption values change. * Sensitivity table: 3 scenarios (pessimistic/base/optimistic) × 2 drivers (volume, price) — deterministic, no Monte Carlo. * The model is checked: total assets = liabilities + equity in every period (balance check required). ## Scope & Safety * **Use for**: business plans, credit applications, testing the impact of assumptions. * **Do not use for**: official financial reporting, acquisition valuation, or claims of prediction accuracy — a model is a thinking tool, not an oracle. * All projections are labeled with assumptions + date; do not mix actual figures without labels. * The accounting & tax standards used (SAK EMKM, PPh) must be stated and verified. ## Worked Example Input: sales 1 billion/month, margin 30%, receivables 30 days, inventory 45 days, capex 50 million, depre