assets/courses/financial-report-builder/files/input/context-en.md

# Officina Arco

Entirely fictional case, Officina Arco, Italy, EUR. Prepare a management report from the three supplied statements. Income Statement has positive revenue and negative costs; Operating profit is their existing subtotal. Balance Sheet has positive assets and negative liabilities and equity; Balance check is a control, not another amount. Cash Flow has positive and negative movements; Cash movement is their subtotal. Do not add subtotals and controls again. Data are fixed values without formulas. The first file covers January–February 2026 and balances at 28 February; practice covers January–March and 31 March. Opening cash at 1 January: EUR 25000. Other template sections are not documented. No evidence of commercial causes, taxes, statutory audit or approval is supplied. The report must explain its scope and gaps without inventing missing information.