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How the three statements link

Understand the dependencies that connect operating assumptions to profit, balances and cash.

Available modeling methods

Method / inputBehavior
Operating activityRevenue and costs drive profit and related working-capital requirements.
InvestmentCapex increases assets and uses cash; depreciation reduces assets and profit.
FinancingDebt and equity movements change cash; interest and distributions follow separate paths.

A sale on credit

Increasing sales first affects the Income Statement. Collection assumptions determine the closing receivable. The indirect cash-flow bridge subtracts the increase in that receivable; only collected amounts become cash. Working capital therefore changes the timing of cash without being a second revenue item.

Review dependencies before overrides

Expand Model on the source row to see its assumptions. Change one driver, inspect its profit effect, then follow the Balance Sheet and Cash Flow. Calculated totals are not independent inputs. Use Adjustments for a separate reported-to-adjusted bridge instead of entering the same uplift at revenue, EBITDA and cash.

Open in the financial model ↗

Documents the current implemented behavior. Example assumptions are not market data.