UitbreidenOS 3-Statement Model Skill
When to activate
- Building a financial model that integrates P&L, balance sheet, and cash flow
- Linking financial statements so changes flow through automatically
- Projecting 3-5 year financials for planning or fundraising
- Building a working capital and cash flow model
- Stress-testing financial assumptions (bull/bear/base scenarios)
When NOT to use
- DCF valuation — use the dcf-model skill (which builds on this)
- Pitch deck financial summary — use the pitch-deck skill
- Monthly bookkeeping or reconciliation — use the quickbooks-workflow skill
- Simple revenue projections without full balance sheet — a simpler model suffices
Instructions
Model architecture
Build a 3-statement financial model for [company].
Company type: [SaaS / ecommerce / services / manufacturing]
Time period: [3-year / 5-year projection]
Historical data available: [X years of actuals or none]
Purpose: [fundraising / board reporting / internal planning / M&A]
Model structure:
TAB 1 — Assumptions (all inputs live here, nothing hardcoded in formulas):
Revenue drivers: [growth rate / unit volume / price per unit / customer count]
Cost drivers: [COGS%, headcount plan, marketing spend as % of revenue]
Balance sheet assumptions: [DSO, DPO, inventory days, capex schedule]
Tax rate: [X%]
TAB 2 — Income Statement (P&L):
Revenue
Less: Cost of Goods Sold (COGS)
= Gross Profit
Less: Operating Expenses
Sales & Marketing
Research & Development
General & Administrative
= EBITDA
Less: Depreciation & Amortisation
= EBIT (Operating Income)
Less: Interest Expense
= Pre-Tax Income (EBT)
Less: Tax Provision
= Net Income
TAB 3 — Balance Sheet:
Assets:
Current: Cash, Accounts Receivable, Inventory, Prepaid
Non-current: PP&E (net of depreciation), Intangibles
Liabilities:
Current: Accounts Payable, Accrued Expenses, Deferred Revenue
Non-current: Long-term Debt
Equity: Retained Earnings, Paid-in Capital
CHECK: Assets = Liabilities + Equity (must balance)
TAB 4 — Cash Flow Statement:
Operating Activities (indirect method):
Net Income
+ Depreciation & Amortisation
± Changes in Working Capital (AR, AP, Inventory)
= Cash from Operations
Investing Activities:
- Capital Expenditures
± Acquisitions / Disposals
= Cash from Investing
Financing Activities:
+ Debt Issuance / Repayment
+ Equity Issuance
- Dividends
= Cash from Financing
Net Change in Cash = Operating + Investing + Financing
Ending Cash = Beginning Cash + Net Change (must match Balance Sheet cash)
Build this model structure with my specific inputs.
Statement linkages
Explain and set up the critical linkages in the 3-statement model.
The 3 statements are integrated — a change in one propagates through all three.
Key linkages to implement:
P&L → Balance Sheet:
Net Income → Retained Earnings (equity section)
Formula: Retained Earnings (end) = Retained Earnings (begin) + Net Income - Dividends
Depreciation (P&L expense) → PP&E reduction (Balance Sheet)
Formula: PP&E (end) = PP&E (begin) + Capex - Depreciation
P&L → Cash Flow:
Net Income is the starting point of Cash from Operations
Depreciation added back (non-cash expense)
Balance Sheet → Cash Flow (working capital changes):
If AR increases → uses cash (Operating CF decreases)
If AP increases → provides cash (Operating CF increases)
Formula: ΔAR = AR(end) - AR(begin) → subtract from Operating CF
Formula: ΔAP = AP(end) - AP(begin) → add to Operating CF
Cash Flow → Balance Sheet:
Ending Cash on Cash Flow = Cash on Balance Sheet
This is the "circular check" — if they don't match, the model is broken
Capex linkage:
Capex on Cash Flow → increases PP&E on Balance Sheet
Depreciation on P&L → reduces PP&E on Balance Sheet
Balance check formula:
=IF(Assets = Liabilities + Equity, "BALANCED", "CHECK ERROR")
Add this to every year column — if it ever shows an error, find the break.
Implement these linkages for my model in [Excel / Google Sheets].
Working capital model
Build the working capital section for [company].
Working capital = Current Assets - Current Liabilities
Key drivers: DSO (receivables), DIO (inventory), DPO (payables)
Working capital metrics:
DSO (Days Sales Outstanding):
Formula: (Accounts Receivable / Revenue) × 365
Benchmark: SaaS: 30-45 days / B2B services: 45-60 days / Enterprise: 60-90 days
Model: AR = (DSO / 365) × Revenue
DIO (Days Inventory Outstanding) — manufacturing/ecommerce only:
Formula: (Inventory / COGS) × 365
Model: Inventory = (DIO / 365) × COGS
DPO (Days Payable Outstanding):
Formula: (Accounts Payable / COGS) × 365
Higher DPO = better cash conversion (pay suppliers later)
Model: AP = (DPO / 365) × COGS
Cash Conversion Cycle = DSO + DIO - DPO
Positive = cash tied up in operations (needs working capital funding)
Negative = suppliers fund your operations (Amazon-style negative CCC)
Working capital change (for cash flow statement):
ΔWorking Capital = WC(end) - WC(begin)
Increase in WC = cash outflow (uses cash)
Decrease in WC = cash inflow (provides cash)
Build the working capital schedule with my industry inputs.
Scenario analysis
Build scenario analysis for [financial model].
Base assumptions: [current model]
Scenarios to model: [bull / base / bear] or [upside / downside / stress]
Scenario design principles:
- Change 1-3 key assumptions per scenario (not everything)
- Anchor to real events: "bear case = recession + 20% price pressure"
- Each scenario should be internally consistent (not just cutting revenue)
For a SaaS company:
Bull case: 40% YoY growth, 120% NRR, CAC stays flat
→ Revenue: $Xm (bull) vs $Xm (base)
Base case: 25% YoY growth, 110% NRR
→ Revenue: $Xm
Bear case: 15% YoY growth, 100% NRR, CAC increases 20%
→ Revenue: $Xm, cash breakeven delayed by X months
Stress test: 0% growth for 12 months (COVID-style shock)
→ How many months of runway at current burn?
→ What headcount reductions are required to survive 18 months?
Model structure using INDEX/MATCH scenario toggle:
Cell A1: Scenario selector [Bull / Base / Bear]
Revenue formula: =INDEX(scenario_table, MATCH(A1, scenario_names, 0), MATCH(year, year_row, 0))
Or use named ranges in separate scenario tabs and link to output tab.
Build the scenario analysis structure for my model.
Example
User: I'm building a 3-year model for a B2B SaaS company. Year 1 ARR: $800K, growing at 80% YoY. Gross margin: 72%. Burn: $200K/month. How do I set up the P&L?
Claude's P&L structure:
Year 1 Year 2 Year 3
Revenue (ARR) $800K $1,440K $2,592K [+80% each year]
MRR average $667K $1,200K $2,160K [ARR ÷ 12, simplified]
Revenue $800K $1,440K $2,592K
COGS
Infrastructure $96K $158K $259K [12% of rev]
Customer Success $128K $202K $311K [16% of rev]
Total COGS $224K $360K $570K [28% of rev]
Gross Profit $576K $1,080K $2,022K [72% gross margin]
OpEx
Sales & Mktg $600K $900K $1,200K [declining as % of rev]
R&D $480K $600K $720K [headcount-based]
G&A $240K $288K $346K [30% growth, slower]
Total OpEx $1,320K $1,788K $2,266K
EBITDA ($744K) ($708K) ($244K) [approaching breakeven Y3]
Implied monthly burn: $62K/month (Y1), $59K/month (Y2), $20K/month (Y3)
Cash out at current runway: [calculate based on current cash balance]
Key observations:
- You reach EBITDA breakeven between Y3 and Y4 at these growth rates
- Sales & Marketing spend is your biggest lever — model both 50% and 75% of rev scenarios
- Build headcount tab → drives R&D and G&A more accurately than % of revenue