Choose statement and context
Statement Flow is available for Income Statement and Cash Flow selections, not Balance Sheet. Choose the period, scenario and reported/adjusted basis offered by the view. The flow and Sankey express relationships within that statement context; changing the context changes the amounts being explained.
Trace an accounting bridge
For an income statement, follow revenue and cost components into the relevant subtotals. For cash flow, follow the profit-to-cash bridge and the operating, investing and financing contributions. Preserve the distinction between an expense deduction, a non-cash add-back and an actual payment. Widths and labels belong to the selected view; they are not probabilities or estimates of economic causality.
Composition is not sensitivity
A large personnel cost block can explain a substantial share of expenses. It does not prove that personnel is the most sensitive EBITDA driver: its permitted change may be small while a different assumption has a larger tested range. Read Statement Flow for reconciliation and Tornado for selected input-range effects. Adjusted flows should be reconciled to the selected adjustment groups, without adding their calculated subtotal effects a second time.
Documents the current implemented behavior. Numerical examples are synthetic, not market assumptions.