Dynamic Financial Statement Model - Module Areas, Types & Links

BPM Financial Modelling

Module Areas

6. Financial
1. Operational 2. Working Capital 5. Taxation 4. Capital 7. Outputs / Other
Statements

3. Assets 8. Checks

Module Types (Within Module Areas)

Revenue

Cost of Goods Sold

1 (e)
Revenue Operating Expenditure

Book Assets Depreciation

Book Intangibles Amortisation 6 (a)

Income Statement
Revenue Equity Fees Book Amortisation
2 (a) Revenue
Operating Receivables Debt Fees Book Amortisation
Cost of Goods Sold
Interest Expense Interest Expense
Operating Expenditure
Tax Expense
Book Depreciation 5 (a)
Taxation
1 (f) Tax Depreciation
Cost of Goods Sold
Debt Fees Amortisation (Book & Tax) 4 (a)
Debt
Ordinary Equity Fees Amortisation (Book & Tax)
Net Profit After Tax

Cost of Goods Sold

2 (b) Operating Receivables Balances Debt Fees Balances
Operating Expenditure Operating Payables
Book Asset Balances Interest Payable

Book Amortisation

Tax Amortisation
Book Intangibles Balances Debt Balances

Deferred Tax Assets Balances

Net Profit After Tax

1 (g)
Operating Expenditure
Ordinary Equity Fees Balances

Operating Payables Balances Dividends Payable

Capital Payables Balances Ordinary Equity Balances

2 (c)
Capital Expenditure Capital Payables Income Tax Payable 4 (b)
6 (b) Ordinary Equity
Balance Sheet

Closing Debt Balances

Unlevered Tax Paid

Opening Cash at Bank

EBITDA
Assets Capital Expenditure
1 (h) 3 (a) Opening Retained Profits
Capital Expenditure Book Assets
Deferred Tax Liabilities Balances
Unit Prices

Cash Flow Available for Dividends

Tax Paid
Intangibles Capital 7 (a)
1 (d) Expenditure Enterprise Valuation
Unit Prices
Unit Costs

3 (b)

Cash Flows Available to Capital Providers

Book Intangibles

EBITDA
1 (c)
Unit Costs
? Cash

Tax Paid
Inflation

7 (b)
3 (c) Equity Valuation
1 (b) Assets Capital Expenditure Tax Assets
Inflation
Volumes

3 (d)
1(a) Intangibles Capital Tax Intangibles
Volumes Expenditure

Revenues
8 (a)
? Operating Receivables Error Checks
Cost of Goods Sold
Cash Flows Available to Equity
Operating Expenditure

? Operating Payables

All Modules
Interest Paid 8 (b)
Sensitivity Checks
Tax Paid
6 (c)
Book Assets / Intangibles Capital Expenditure Cash Flow Statement
? Capital Payables

Debt Drawdowns / Repayments

8 (c)
Ordinary Equity Raised / Repayments Alert Checks
Debt Fees Paid

Equity Fees Paid

Dividends Paid