Available modeling methods
| Method / input | Behavior |
|---|---|
| Source rows | Model revenue, COGS, operating costs, D&A, interest and tax through their own controls. |
| Calculated subtotals | Gross profit, EBITDA, EBIT and net income follow the contributing rows. |
Inputs and statement signs
Expense inputs generally use positive cost amounts, while the statement displays them as deductions. Gross profit is Revenue minus COGS. EBITDA also reflects operating income, operating expenses and supported impairment/non-cash charges; EBIT deducts D&A. Interest and non-operating results lead to pre-tax income, followed by tax.
Profit is not a cash receipt
The model carries net income into equity and the indirect cash-flow calculation. A revenue increase can also raise receivables; a non-cash expense can reduce profit without an immediate payment. Use Cash Flow Statement to inspect the reconciliation rather than treating EBITDA as cash.
Compare reported and adjusted results
Choose a scenario in Display, then expand Adjustments on a relevant row. A revenue and COGS component in one group generates linked subtotal impacts automatically. Collapsing that view leaves the normal reported statement readable.
Documents the current implemented behavior. Example assumptions are not market data.