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skills/three-statement-model-builder/assets/plan_template_full
13 KB · Oct 2, 2026 · 00:27 UTC
{
"meta": {
"company_name": "Atlas Precision Components",
"industry": "industrials",
"currency": "USD",
"units": "USD_mm",
"as_of_date": "2026-05-11",
"accounting_basis": "us_gaap",
"model_purpose": "illustrative screen-grade operating forecast",
"prepared_for": "senior review smoke test"
},
"source_basis": [
{
"id": "src_hist_2025",
"label": "illustrative audited historical statements through FY2025",
"source_type": "template",
"as_of_date": "2025-12-31",
"evidence_label": "source_reported",
"covers": ["historicals", "income_statement", "balance_sheet", "cash_flow"],
"confidence": "medium",
"notes": "template data for smoke testing; replace with actual company financials before decision use"
},
{
"id": "src_mgmt_plan",
"label": "illustrative management operating plan assumptions",
"source_type": "template",
"as_of_date": "2026-04-30",
"evidence_label": "company_provided",
"covers": ["revenue", "costs", "working_capital", "ppe", "debt", "tax"],
"confidence": "medium",
"notes": "placeholder management-plan style assumptions for deterministic pipeline smoke testing"
},
{
"id": "src_placeholder",
"label": "template placeholder assumptions",
"source_type": "template",
"as_of_date": "2026-05-11",
"evidence_label": "placeholder",
"covers": ["scenarios", "sensitivities", "covenants"],
"confidence": "low",
"notes": "active placeholders force screen-grade status until replaced with sourced assumptions"
}
],
"timeline": {
"start_period": "FY2026",
"start_year": 2026,
"horizon_periods": 5,
"periodicity": "annual"
},
"historicals": {
"income_statement": {
"FY2024": {
"revenue": 620.0,
"cogs": 390.0,
"opex": 130.0,
"da": 34.0,
"interest": 18.0,
"taxes": 12.0,
"net_income": 36.0
},
"FY2025": {
"revenue": 680.0,
"cogs": 421.6,
"opex": 142.8,
"da": 36.0,
"interest": 20.0,
"taxes": 15.9,
"net_income": 43.7
}
},
"balance_sheet": {
"FY2024": {
"cash": 28.0,
"ar": 82.0,
"inventory": 95.0,
"other_current_assets": 18.0,
"ppe_net": 260.0,
"other_assets": 55.0,
"ap": 60.0,
"accrued_expenses": 44.0,
"deferred_revenue": 8.0,
"debt": 300.0,
"other_liabilities": 40.0,
"common_equity": 50.0,
"retained_earnings": 36.0
},
"FY2025": {
"cash": 35.0,
"ar": 90.0,
"inventory": 102.0,
"other_current_assets": 20.0,
"ppe_net": 284.0,
"other_assets": 57.0,
"ap": 66.0,
"accrued_expenses": 48.0,
"deferred_revenue": 9.0,
"debt": 305.0,
"other_liabilities": 42.0,
"common_equity": 50.0,
"retained_earnings": 68.0
}
},
"cash_flow": {
"FY2025": {
"net_income": 43.7,
"da": 36.0,
"change_nwc": 6.0,
"cfo": 73.7,
"capex": 60.0,
"debt_draws": 15.0,
"debt_repayments": 10.0,
"dividends": 11.7,
"cash_change": 7.0,
"ending_cash": 35.0
}
},
"debt_schedule": {
"FY2025": {
"beginning_debt": 300.0,
"draws": 15.0,
"repayments": 10.0,
"ending_debt": 305.0
}
},
"ppe": {
"FY2025": {
"beginning_ppe": 260.0,
"capex": 60.0,
"depreciation": 36.0,
"disposals": 0.0,
"ending_ppe": 284.0
}
},
"working_capital": {
"FY2025": {
"ar": 90.0,
"inventory": 102.0,
"other_current_assets": 20.0,
"ap": 66.0,
"accrued_expenses": 48.0,
"deferred_revenue": 9.0,
"nwc": 89.0
}
}
},
"revenue": {
"model": "segments",
"source_id": "src_mgmt_plan",
"segments": {
"core_components": {
"base_revenue": 470.0,
"growth_rates": {
"FY2026": 0.08,
"FY2027": 0.075,
"FY2028": 0.065,
"FY2029": 0.055,
"FY2030": 0.045
},
"evidence_label": "company_provided",
"source_id": "src_mgmt_plan"
},
"aftermarket_services": {
"base_revenue": 210.0,
"growth_rates": {
"FY2026": 0.115,
"FY2027": 0.105,
"FY2028": 0.095,
"FY2029": 0.08,
"FY2030": 0.065
},
"evidence_label": "company_provided",
"source_id": "src_mgmt_plan"
}
}
},
"costs": {
"source_id": "src_mgmt_plan",
"cogs": {
"method": "gross_margin",
"gross_margin": {
"FY2026": 0.385,
"FY2027": 0.392,
"FY2028": 0.398,
"FY2029": 0.402,
"FY2030": 0.405
},
"evidence_label": "company_provided",
"source_id": "src_mgmt_plan"
},
"opex": {
"method": "pct_revenue",
"pct_revenue": {
"FY2026": 0.205,
"FY2027": 0.200,
"FY2028": 0.195,
"FY2029": 0.190,
"FY2030": 0.188
},
"evidence_label": "company_provided",
"source_id": "src_mgmt_plan"
},
"payroll": {
"enabled": false
},
"other_costs": {}
},
"working_capital": {
"method": "days",
"source_id": "src_mgmt_plan",
"evidence_label": "company_provided",
"ar_days": {
"FY2026": 48.0,
"FY2027": 47.0,
"FY2028": 46.0,
"FY2029": 46.0,
"FY2030": 45.0
},
"inventory_days": {
"FY2026": 86.0,
"FY2027": 84.0,
"FY2028": 82.0,
"FY2029": 80.0,
"FY2030": 78.0
},
"ap_days": {
"FY2026": 57.0,
"FY2027": 58.0,
"FY2028": 59.0,
"FY2029": 60.0,
"FY2030": 60.0
},
"other_current_assets_pct_revenue": {
"FY2026": 0.030,
"FY2027": 0.030,
"FY2028": 0.029,
"FY2029": 0.029,
"FY2030": 0.028
},
"accrued_expenses_pct_revenue": {
"FY2026": 0.070,
"FY2027": 0.070,
"FY2028": 0.069,
"FY2029": 0.068,
"FY2030": 0.067
},
"deferred_revenue_pct_revenue": {
"FY2026": 0.014,
"FY2027": 0.014,
"FY2028": 0.014,
"FY2029": 0.013,
"FY2030": 0.013
}
},
"ppe": {
"source_id": "src_mgmt_plan",
"evidence_label": "company_provided",
"capex_method": "pct_revenue",
"capex_pct_revenue": {
"FY2026": 0.080,
"FY2027": 0.078,
"FY2028": 0.075,
"FY2029": 0.072,
"FY2030": 0.070
},
"depreciation_method": "pct_beginning_ppe",
"depreciation_pct_beginning_ppe": {
"FY2026": 0.135,
"FY2027": 0.135,
"FY2028": 0.132,
"FY2029": 0.130,
"FY2030": 0.128
},
"disposals": {}
},
"debt": {
"source_id": "src_mgmt_plan",
"evidence_label": "company_provided",
"beginning_debt": 305.0,
"beginning_revolver_drawn": 0.0,
"revolver_commitment": 75.0,
"mandatory_amortization": {
"FY2026": 8.0,
"FY2027": 10.0,
"FY2028": 12.0,
"FY2029": 14.0,
"FY2030": 16.0
},
"optional_draws": {},
"interest_rate": {
"FY2026": 0.075,
"FY2027": 0.073,
"FY2028": 0.071,
"FY2029": 0.070,
"FY2030": 0.070
},
"cash_sweep": {
"enabled": true,
"min_cash": 30.0,
"sweep_pct": 0.75
},
"covenants": {
"min_liquidity": 25.0,
"max_net_leverage": 3.75,
"min_interest_coverage": 2.0
}
},
"tax": {
"source_id": "src_mgmt_plan",
"evidence_label": "company_provided",
"book_tax_rate": 0.26,
"cash_tax_rate": 0.22,
"nol_balance": 0.0
},
"equity": {
"source_id": "src_mgmt_plan",
"evidence_label": "company_provided",
"common_equity": 50.0,
"dividends": {
"FY2026": 12.0,
"FY2027": 13.0,
"FY2028": 14.0,
"FY2029": 15.0,
"FY2030": 16.0
},
"buybacks": {},
"issuance": {}
},
"other_balance_sheet": {
"other_assets": 57.0,
"other_liabilities": 42.0
},
"scenarios": {
"base": {
"description": "management-plan style base case with modest operating leverage",
"evidence_label": "company_provided",
"overrides": {}
},
"downside": {
"description": "slower revenue, margin pressure, higher working capital drag, less debt paydown",
"evidence_label": "placeholder",
"overrides": {
"revenue": {
"segments": {
"core_components": {
"growth_rates": {
"FY2026": 0.035,
"FY2027": 0.030,
"FY2028": 0.025,
"FY2029": 0.020,
"FY2030": 0.020
}
},
"aftermarket_services": {
"growth_rates": {
"FY2026": 0.055,
"FY2027": 0.050,
"FY2028": 0.045,
"FY2029": 0.040,
"FY2030": 0.035
}
}
}
},
"costs": {
"cogs": {
"gross_margin": {
"FY2026": 0.365,
"FY2027": 0.365,
"FY2028": 0.368,
"FY2029": 0.370,
"FY2030": 0.372
}
},
"opex": {
"pct_revenue": {
"FY2026": 0.215,
"FY2027": 0.215,
"FY2028": 0.212,
"FY2029": 0.210,
"FY2030": 0.208
}
}
},
"working_capital": {
"ar_days": {
"FY2026": 52.0,
"FY2027": 53.0,
"FY2028": 53.0,
"FY2029": 52.0,
"FY2030": 52.0
},
"inventory_days": {
"FY2026": 92.0,
"FY2027": 92.0,
"FY2028": 90.0,
"FY2029": 90.0,
"FY2030": 88.0
},
"ap_days": {
"FY2026": 55.0,
"FY2027": 55.0,
"FY2028": 55.0,
"FY2029": 56.0,
"FY2030": 56.0
}
},
"ppe": {
"capex_pct_revenue": {
"FY2026": 0.082,
"FY2027": 0.082,
"FY2028": 0.080,
"FY2029": 0.078,
"FY2030": 0.076
}
},
"debt": {
"interest_rate": {
"FY2026": 0.083,
"FY2027": 0.083,
"FY2028": 0.082,
"FY2029": 0.081,
"FY2030": 0.080
},
"cash_sweep": {
"sweep_pct": 0.50
}
}
}
},
"upside": {
"description": "stronger services growth, better gross margin, modest working-capital improvement",
"evidence_label": "placeholder",
"overrides": {
"revenue": {
"segments": {
"core_components": {
"growth_rates": {
"FY2026": 0.105,
"FY2027": 0.095,
"FY2028": 0.080,
"FY2029": 0.065,
"FY2030": 0.055
}
},
"aftermarket_services": {
"growth_rates": {
"FY2026": 0.145,
"FY2027": 0.130,
"FY2028": 0.115,
"FY2029": 0.095,
"FY2030": 0.080
}
}
}
},
"costs": {
"cogs": {
"gross_margin": {
"FY2026": 0.395,
"FY2027": 0.405,
"FY2028": 0.412,
"FY2029": 0.417,
"FY2030": 0.420
}
},
"opex": {
"pct_revenue": {
"FY2026": 0.200,
"FY2027": 0.194,
"FY2028": 0.188,
"FY2029": 0.184,
"FY2030": 0.180
}
}
},
"working_capital": {
"ar_days": {
"FY2026": 46.0,
"FY2027": 45.0,
"FY2028": 44.0,
"FY2029": 44.0,
"FY2030": 43.0
},
"inventory_days": {
"FY2026": 82.0,
"FY2027": 80.0,
"FY2028": 78.0,
"FY2029": 76.0,
"FY2030": 74.0
},
"ap_days": {
"FY2026": 58.0,
"FY2027": 60.0,
"FY2028": 61.0,
"FY2029": 62.0,
"FY2030": 62.0
}
},
"ppe": {
"capex_pct_revenue": {
"FY2026": 0.078,
"FY2027": 0.075,
"FY2028": 0.072,
"FY2029": 0.070,
"FY2030": 0.068
}
},
"debt": {
"interest_rate": {
"FY2026": 0.072,
"FY2027": 0.070,
"FY2028": 0.069,
"FY2029": 0.068,
"FY2030": 0.068
},
"cash_sweep": {
"sweep_pct": 0.90
}
}
}
}
},
"sensitivities": {
"revenue_growth_shocks": [-0.05, 0.05],
"gross_margin_shocks": [-0.02, 0.02],
"dso_day_shocks": [5.0, -5.0],
"capex_pct_revenue_shocks": [0.01, -0.01],
"interest_rate_shocks": [0.01, -0.01]
}
}
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