{ "supermod_version": "0.2.0", "models": [ { "id": "example_operating_plan", "title": "Acme Corp Operating Plan", "version": "2.0.0", "display": { "scale": "thousands", "decimals": 1, "currency_code": "USD" }, "dimensions": [ { "id": "time", "kind": "time", "title": "Quarter", "calendar": { "start": "2026-Q3", "end": "2028-Q4", "freq": "quarterly" } } ], "metadata": { "description": "Quarterly operating plan for Acme Corp: 2021-Q1..2026-Q2 actuals, 2026-Q3..2028-Q4 forecast. Revenue = named sales pipeline + unidentified new projects (count x ACV), split T&M / fixed price / Series Production batch build; T&M costs from material markup and labour bill/cost rates; Series Production at its own observed margin; fixed-price margin backed into a 54% blended target.", "actuals_calendar": { "start": "2021-Q1", "end": "2026-Q2", "freq": "quarterly" }, "review_questions": { "sections": [ { "id": "revenue_structure", "title": "Revenue Structure", "questions": [ { "id": "rq_segments", "decision": "Revenue is split into THREE segments: Time & Materials (account 30025), Fixed Price (30015 FFP only) and Series Production batch build (30150). The customer asked for two - T&M vs fixed price - so this is a deliberate deviation and needs his sign-off.", "rationale": "Series Production was originally folded into fixed price, which overstated the fixed-price line by a wide margin: over the last four actual quarters Series Production is 38% of the combined fixed-price + Series Production total, so the reported 'fixed price' figure was mostly Series Production. It is also a different business economically: its margin cannot be observed from this book, which is itself a reason to report it separately rather than let it sit inside a fixed-price line. Separating it also lets the fixed-price line be compared like for like against the source income statement.", "alternative": "Fold Series Production back into fixed price (two segments, as originally asked) or report it inside T&M. Either restores the customer's stated structure at the cost of the margin visibility above.", "metric_ids": [ "fp_revenue", "tm_revenue", "series_revenue" ], "assumption_ids": [ "series_revenue_input", "series_gross_margin" ] }, { "id": "rq_series_outlook", "decision": "Series Production revenue is held flat in the forecast at the last four actual quarters' average, with its own explicit gross margin.", "rationale": "Series Production appears nowhere in the sales pipeline and the customer has supplied no forward driver for it, so no growth or decay curve can be justified from the data. Flat is the least-assumption stance rather than the expectation: the actuals show the segment declining steeply from its peak, and the most recent quarter is far below the run-rate used to seed the forecast. If it is genuinely winding down, this line overstates revenue and should be edited down quarter by quarter.", "alternative": "Set an explicit run-off schedule, or drive Series Production from a batch-build project count once the customer supplies one.", "metric_ids": [ "series_revenue", "series_gross_profit" ], "assumption_ids": [ "series_revenue_input", "series_gross_margin" ] }, { "id": "rq_pipeline_plus_new", "decision": "Forecast revenue = named sales pipeline (project by project, likelihood-weighted, revenue starting the month after signature for `length` months) + unidentified new projects (count x ACV) recognised 1/3 in the booking quarter and 2/3 in the following quarter.", "rationale": "The pipeline CSV gives monthly revenue, month signed, length and likelihood, so those projects can be recognised project by project as requested for the long run; the blanket 1/3-per-month rule is applied to bookings not yet identified. The quarterly weights (1/3, 2/3) come from bookings spread evenly across a quarter.", "alternative": "Apply the blanket 1/3 rule to pipeline bookings as well; or convert the model to monthly.", "metric_ids": [ "pipeline_expected_revenue", "tm_new_revenue", "fp_new_revenue" ], "assumption_ids": [ "rec_pct_booking_qtr", "rec_pct_next_qtr", "tm_new_projects", "fp_new_projects" ] }, { "id": "rq_growth_step", "decision": "Revenue steps up sharply into 2026. Most of that step is already banked rather than forecast: the 2 actual quarter(s) of 2026 total 11,952,578, against 22,984,010 for the whole of 2025. The customer should sense check it regardless.", "rationale": "The step is not a modelling assumption - it is in the book. But two things about it need an operator's judgement. First, whether the recent quarterly run-rate is sustainable or whether 2025 was the anomaly: the forecast carries the new level forward, so if the recent quarters were unusually strong the whole projection inherits that. Second, and more important, how little of the LATER growth is identified. The named pipeline contributes 2026: 12,169,000, 2027: 8,557,375, 2028: 28,000 - it is exhausted after 2028-Q1, so from the following quarter essentially all revenue comes from the unidentified new-project ramp, which is a planning assumption and not the customer's own number. The near term is well supported; the out-years rest on that ramp.", "alternative": "Re-base the forecast on a longer trailing average if the recent quarters are not representative, and replace the new-project ramp with the customer's own booking targets.", "metric_ids": [ "revenue", "pipeline_expected_revenue" ], "assumption_ids": [ "tm_new_projects", "fp_new_projects" ] }, { "id": "rq_pipeline_split", "decision": "Pipeline revenue is split T&M / fixed price by a single share (73%) because the CSV carries no contract type.", "rationale": "History runs ~73% T&M over the last four actual quarters.", "alternative": "Add a contract_type column to the pipeline CSV and roll up each segment separately.", "metric_ids": [ "pipeline_tm_revenue", "pipeline_fp_revenue" ], "assumption_ids": [ "pipeline_tm_share" ] }, { "id": "rq_waterfall_pipeline", "decision": "The Sales Pipeline schedule is loaded from example_sales_pipeline.csv (30 rows: signed backlog at likelihood 1, weighted opportunities, and any descope kept as negative revenue). Assumptions: months are 2026; each row is recognised 1/3 per month for the 3 months after its signing month (the source has no duration column); the likelihood column is applied as a probability weight.", "rationale": "The waterfall is the customer's own view of the full revenue book - signed contracts plus weighted pipeline - in Team > Client > Project form, and the blanket 1/3 rule is the recognition the customer specified for now. Note how much of it the forecast can actually see: of the pipeline's expected revenue, 20,754,375 lands inside the forecast window and 2,900,000 is recognised before it starts, where it is dropped because those quarters are already covered by actuals. That is correct for ordinary bookings, but it means the waterfall drives a smaller share of the forecast than its headline value suggests, and it is the reason forecast revenue steps down once the 2026 signings run off.", "alternative": "Ask the customer to add a duration (months) column so long-running contracts (e.g. the On Contract backlog aggregates) spread realistically rather than over 3 months, and a contract_type column to replace the flat T&M share.", "metric_ids": [ "pipeline_expected_revenue", "pipeline_expected_bookings" ], "assumption_ids": [ "rec_pct_booking_qtr", "rec_pct_next_qtr", "pipeline_tm_share" ] } ] }, { "id": "cost_structure", "title": "Cost Structure", "questions": [ { "id": "rq_tm_costs", "decision": "T&M material COGS = material revenue / (1 + markup) at a 15.0% markup; T&M labour COGS = labour revenue x $55 / $180 (31%).", "rationale": "Stated forward drivers. Note history over the last four actual quarters: direct + subcontract labour ran ~39% of labour revenue and total material cost ~167% of material revenue, so the stated rates imply a step-up in T&M margin.", "alternative": "Use the realised cost ratios (39% of labour revenue, 167% of material revenue) or add a subcontractor labour line.", "metric_ids": [ "tm_material_cogs", "tm_labor_cogs", "tm_gross_margin" ], "assumption_ids": [ "material_markup", "labor_bill_rate", "labor_cost_rate", "tm_material_share" ] }, { "id": "rq_fp_margin", "decision": "Fixed-price COGS is backed into from a 54% blended gross-margin target: fixed-price gross profit = 54% x total revenue - T&M gross profit, floored at fp_gross_margin_floor; the implied fixed-price margin is reported.", "rationale": "Blended gross-margin target applied across both segments; fixed-price COGS is solved so the blend hits it, and the implied fixed-price margin is reported. Check that implied margin against the stated T&M unit economics \u2014 if T&M margin is high and T&M dominates revenue, the blend forces the fixed-price margin down.", "alternative": "Set an explicit fixed-price gross margin assumption and let the blended margin float.", "metric_ids": [ "fp_cogs", "fp_gross_margin" ], "assumption_ids": [ "target_gross_margin" ] }, { "id": "rq_opex_basis", "decision": "Forecast operating expenses sit BELOW 2025. The fixed run-rates are seeded from the last four actual quarters (7,020,905) rather than the last full year (6,874,314), a difference of 146,590. Needs the customer's confirmation.", "rationale": "This is NOT an assumed cost reduction. Spending in the most recent quarters is genuinely lower than it was across the prior full year, and the model carries that recent level forward. The question for the customer is whether the reduction is structural - a headcount, facilities or discretionary-spend action that will hold - or timing, accrual phasing, or an unusually light couple of quarters. If it is timing, the forecast understates the cost base for the whole horizon, and every margin below it is overstated. Note the model is already more conservative than the most recent actuals: forecast quarterly opex is set above the latest actual quarter, not at it.", "alternative": "Seed the run-rates from the last full year instead of the last four quarters, or from a specific budget the customer provides.", "metric_ids": [ "operating_expenses" ], "assumption_ids": [ "ga_annual_run_rate", "overhead_annual_run_rate", "fringe_annual_run_rate", "facilities_annual_run_rate" ] }, { "id": "rq_opex_growth", "decision": "Fixed opex grows only with inflation at 0.60% per quarter (6.2% cumulative across the forecast), independent of revenue. Needs the customer's view on whether that is enough.", "rationale": "This assumes full operating leverage: G&A, overhead, fringe and facilities support a materially larger business with no real growth. History gives that some support - across the full actual years revenue ranged 17,552,079 to 22,984,010 while opex stayed within 5,928,292 to 6,874,314, and opex rose in the year revenue fell, so the base is genuinely sticky rather than volume-driven. The catch is range: the forecast takes revenue above anything in that observed window, so the fixed behaviour is being extrapolated well beyond where it was tested. Fringe is the line to challenge hardest, because it normally tracks headcount - if delivering the forecast volume needs more people, fringe grows with them and inflation alone will not cover it. Facilities is the second: more people eventually need more space.", "alternative": "Drive fringe as a percentage of labour cost and overhead as a percentage of revenue, so both scale with volume; or step the run-rates up at the revenue levels where the customer expects to add capacity.", "metric_ids": [ "operating_expenses", "ebitda" ], "assumption_ids": [ "opex_inflation_qtr", "fringe_annual_run_rate", "facilities_annual_run_rate" ] }, { "id": "rq_opex", "decision": "S&M is 3.0% of revenue; G&A, overhead, fringe and facilities are annual run-rates (last-actual-quarter dollars, divided by 4 per quarter) inflating 0.75%/quarter.", "rationale": "Standard items requested; run-rates set from the last four quarters of actuals. Two consequences of that choice are raised separately, because both need the customer's view: the level the run-rates are seeded from (rq_opex_basis) and the rate they are allowed to grow at (rq_opex_growth).", "alternative": "Drive fringe as % of labour cost, or overhead as % of revenue.", "metric_ids": [ "operating_expenses" ], "assumption_ids": [ "sm_pct_of_revenue", "ga_annual_run_rate", "overhead_annual_run_rate", "fringe_annual_run_rate", "facilities_annual_run_rate", "opex_inflation_qtr" ] } ] }, { "id": "balance_sheet", "title": "Cash & Balance Sheet", "questions": [ { "id": "rq_opening_balances", "decision": "Opening cash, AR, AP and PP&E are PLACEHOLDERS (no balance sheet in the data room); NWC uses DSO 45 / DPO 30.", "rationale": "Needed to run the cash flow; flagged so they are replaced with the opening balance sheet.", "alternative": "Upload the balance sheet and re-seed.", "metric_ids": [ "ending_cash", "balance_check" ], "assumption_ids": [ "opening_cash", "opening_ar", "opening_ap", "opening_ppe", "opening_equity", "dso", "dpo" ] } ] } ] }, "notes": [ "Built deterministically from the data room: Example Engineering 5 year.xlsx + Example Engineering 3 year.xlsx (history) and example_sales_pipeline.csv (sales pipeline).", "Costs are stored negative; subtotals add." ] }, "tables": [ { "id": "sales_pipeline", "kind": "table", "title": "Sales Pipeline", "rollup_position": "top", "columns": [ { "id": "company", "title": "Company / Project", "dtype": "string" }, { "id": "monthly_revenue", "title": "Monthly Revenue", "dtype": "number", "format": "currency", "unit": "USD" }, { "id": "month_sign", "title": "Month Signed", "dtype": "date", "format": "date" }, { "id": "length", "title": "Length (months)", "dtype": "number", "format": "integer" }, { "id": "expected_likelihood", "title": "Likelihood", "dtype": "number", "format": "percent" }, { "id": "start_date", "title": "Revenue Start", "dtype": "date", "format": "date" }, { "id": "end_date", "title": "Revenue End", "dtype": "date", "format": "date" }, { "id": "contract_value", "title": "Contract Value", "dtype": "number", "format": "currency", "temporal": "attribute", "expr": "monthly_revenue * length" }, { "id": "expected_value", "title": "Expected Value", "dtype": "number", "format": "currency", "temporal": "attribute", "expr": "monthly_revenue * length * expected_likelihood" }, { "id": "expected_revenue", "title": "Expected Revenue", "dtype": "number", "format": "currency", "temporal": "per_period", "expr": "monthly_revenue * expected_likelihood * MAX(0, MIN((YEAR(end_date)*12+MONTH(end_date)), (YEAR(current_period_end)*12+MONTH(current_period_end))) - MAX((YEAR(start_date)*12+MONTH(start_date)), (YEAR(current_period_start)*12+MONTH(current_period_start))) + 1)" }, { "id": "expected_bookings", "title": "Expected Bookings", "dtype": "number", "format": "currency", "temporal": "per_period", "expr": "IF(AND(month_sign >= current_period_start, month_sign <= current_period_end), monthly_revenue * length * expected_likelihood, 0)" } ], "rows": [ { "company": "Northfield > Lumen Aerospace > On Contract", "monthly_revenue": 520000.0, "month_sign": "2026-02-01", "length": 16, "expected_likelihood": 1.0, "start_date": "2026-03-01", "end_date": "2027-06-01" }, { "company": "Northfield > Tessellate Robotics > Platform Retainer", "monthly_revenue": 280000.0, "month_sign": "2026-04-01", "length": 12, "expected_likelihood": 1.0, "start_date": "2026-05-01", "end_date": "2027-04-01" }, { "company": "Westgate > Vantage Power > Cell Module Development", "monthly_revenue": 260000.0, "month_sign": "2026-05-01", "length": 8, "expected_likelihood": 1.0, "start_date": "2026-06-01", "end_date": "2027-01-01" }, { "company": "Westgate > Cordial Logistics > Inspection Hardware", "monthly_revenue": 180000.0, "month_sign": "2026-06-01", "length": 6, "expected_likelihood": 1.0, "start_date": "2026-07-01", "end_date": "2026-12-01" }, { "company": "Northfield > Lumen Aerospace > Long-Lead Procurement", "monthly_revenue": 400000.0, "month_sign": "2026-06-01", "length": 5, "expected_likelihood": 1.0, "start_date": "2026-07-01", "end_date": "2026-11-01" }, { "company": "Foundry > Ridgeline Defense > Production Run A", "monthly_revenue": 120000.0, "month_sign": "2026-06-01", "length": 4, "expected_likelihood": 1.0, "start_date": "2026-07-01", "end_date": "2026-10-01" }, { "company": "Foundry > Solano Motors > Assembly Fixtures", "monthly_revenue": 90000.0, "month_sign": "2026-06-01", "length": 5, "expected_likelihood": 1.0, "start_date": "2026-07-01", "end_date": "2026-11-01" }, { "company": "Westgate > Quarry Dynamics > Change Orders", "monthly_revenue": 80000.0, "month_sign": "2026-06-01", "length": 3, "expected_likelihood": 1.0, "start_date": "2026-07-01", "end_date": "2026-09-01" }, { "company": "Westgate > Vantage Power > Second Development Round", "monthly_revenue": 140000.0, "month_sign": "2026-08-01", "length": 4, "expected_likelihood": 0.8, "start_date": "2026-09-01", "end_date": "2026-12-01" }, { "company": "Northfield > Tessellate Robotics > Field Support Retainer", "monthly_revenue": 27500.0, "month_sign": "2026-08-01", "length": 12, "expected_likelihood": 0.9, "start_date": "2026-09-01", "end_date": "2027-08-01" }, { "company": "Foundry > Solano Motors > Rotor Assembly Study", "monthly_revenue": 152500.0, "month_sign": "2026-09-01", "length": 3, "expected_likelihood": 0.1, "start_date": "2026-10-01", "end_date": "2026-12-01" }, { "company": "Foundry > Harbourline Marine > Recovery Mechanism Concept", "monthly_revenue": 27500.0, "month_sign": "2026-09-01", "length": 2, "expected_likelihood": 0.5, "start_date": "2026-10-01", "end_date": "2026-11-01" }, { "company": "Northfield > Lumen Aerospace > Second Procurement Round", "monthly_revenue": 160000.0, "month_sign": "2026-09-01", "length": 2, "expected_likelihood": 0.25, "start_date": "2026-10-01", "end_date": "2026-11-01" }, { "company": "Northfield > Lumen Aerospace > Design Review and Engineering Unit", "monthly_revenue": 130000.0, "month_sign": "2026-09-01", "length": 6, "expected_likelihood": 0.9, "start_date": "2026-10-01", "end_date": "2027-03-01" }, { "company": "Foundry > Ridgeline Defense > Production Run B", "monthly_revenue": 102500.0, "month_sign": "2026-10-01", "length": 3, "expected_likelihood": 0.65, "start_date": "2026-11-01", "end_date": "2027-01-01" }, { "company": "Westgate > Ashgrove Labs > Market Definition Study", "monthly_revenue": 57500.0, "month_sign": "2026-10-01", "length": 2, "expected_likelihood": 0.8, "start_date": "2026-11-01", "end_date": "2026-12-01" }, { "company": "Westgate > Ashgrove Labs > Enclosure Extension", "monthly_revenue": 45000.0, "month_sign": "2026-10-01", "length": 2, "expected_likelihood": 0.4, "start_date": "2026-11-01", "end_date": "2026-12-01" }, { "company": "Foundry > Cartwright Instruments > Sensor Module Development", "monthly_revenue": 27500.0, "month_sign": "2026-10-01", "length": 3, "expected_likelihood": 0.5, "start_date": "2026-11-01", "end_date": "2027-01-01" }, { "company": "Westgate > Cordial Logistics > Imaging Hardware Development", "monthly_revenue": 120000.0, "month_sign": "2026-10-01", "length": 5, "expected_likelihood": 0.9, "start_date": "2026-11-01", "end_date": "2027-03-01" }, { "company": "Westgate > Pinnacle Foods > End-of-Line Integration", "monthly_revenue": 30000.0, "month_sign": "2026-11-01", "length": 2, "expected_likelihood": 0.1, "start_date": "2026-12-01", "end_date": "2027-01-01" }, { "company": "Northfield > Lumen Aerospace > Flight Article Batch", "monthly_revenue": 170000.0, "month_sign": "2026-12-01", "length": 4, "expected_likelihood": 0.75, "start_date": "2027-01-01", "end_date": "2027-04-01" }, { "company": "Northfield > Quarry Dynamics > Actuator Batch", "monthly_revenue": 110000.0, "month_sign": "2026-12-01", "length": 4, "expected_likelihood": 0.75, "start_date": "2027-01-01", "end_date": "2027-04-01" }, { "company": "Westgate > Delmar Mining > Preliminary Design", "monthly_revenue": 62500.0, "month_sign": "2026-12-01", "length": 3, "expected_likelihood": 0.2, "start_date": "2027-01-01", "end_date": "2027-03-01" }, { "company": "Northfield > Tessellate Robotics > Second Engineering Unit", "monthly_revenue": 90000.0, "month_sign": "2026-12-01", "length": 2, "expected_likelihood": 0.75, "start_date": "2027-01-01", "end_date": "2027-02-01" }, { "company": "Foundry > Cartwright Instruments > Calibration Rig", "monthly_revenue": 30000.0, "month_sign": "2027-01-01", "length": 2, "expected_likelihood": 0.4, "start_date": "2027-02-01", "end_date": "2027-03-01" }, { "company": "Westgate > Delmar Mining > Drivetrain Integration", "monthly_revenue": 22500.0, "month_sign": "2027-01-01", "length": 2, "expected_likelihood": 0.1, "start_date": "2027-02-01", "end_date": "2027-03-01" }, { "company": "Northfield > Tessellate Robotics > Pilot Programme", "monthly_revenue": 105000.0, "month_sign": "2027-02-01", "length": 6, "expected_likelihood": 0.6, "start_date": "2027-03-01", "end_date": "2027-08-01" }, { "company": "Northfield > Lumen Aerospace > Flight Batch Follow-On", "monthly_revenue": 360000.0, "month_sign": "2027-03-01", "length": 6, "expected_likelihood": 0.5, "start_date": "2027-04-01", "end_date": "2027-09-01" }, { "company": "Westgate > Vantage Power > Production Ramp Support", "monthly_revenue": 70000.0, "month_sign": "2027-04-01", "length": 9, "expected_likelihood": 0.4, "start_date": "2027-05-01", "end_date": "2028-01-01" }, { "company": "Westgate > Cordial Logistics > System Architecture Phase", "monthly_revenue": 180000.0, "month_sign": "2027-05-01", "length": 6, "expected_likelihood": 0.35, "start_date": "2027-06-01", "end_date": "2027-11-01" } ], "provenance": { "source_type": "excel", "filename": "example_sales_pipeline.csv", "extraction_id": "", "ext_type": "table", "location": { "type": "excel", "sheet": "Sheet1", "sheet_index": 0 } } } ], "assumptions": [ { "id": "tm_new_projects", "title": "New T&M Projects Won (unidentified)", "kind": "tensor", "dtype": "number", "dims": [ "time" ], "format": "integer", "series": [ { "coord": { "time": "2026-Q3" }, "value": 4, "source": "assumed" }, { "coord": { "time": "2026-Q4" }, "value": 8, "source": "assumed" }, { "coord": { "time": "2027-Q1" }, "value": 13, "source": "assumed" }, { "coord": { "time": "2027-Q2" }, "value": 14, "source": "assumed" }, { "coord": { "time": "2027-Q3" }, "value": 15, "source": "assumed" }, { "coord": { "time": "2027-Q4" }, "value": 16, "source": "assumed" }, { "coord": { "time": "2028-Q1" }, "value": 16, "source": "assumed" }, { "coord": { "time": "2028-Q2" }, "value": 17, "source": "assumed" }, { "coord": { "time": "2028-Q3" }, "value": 17, "source": "assumed" }, { "coord": { "time": "2028-Q4" }, "value": 18, "source": "assumed" } ], "unit": "count", "metadata": { "description": "Projects won per quarter beyond the named sales pipeline (the named pipeline covers 2026 signings only, so from 2027-Q1 nearly all bookings are unidentified). Calibrated to reach the pipeline's observed signing run-rate by 2027-H1, then grow modestly." } }, { "id": "tm_acv", "title": "T&M Average Contract Value (starting)", "kind": "scalar", "dtype": "number", "value": 437500, "format": "currency", "unit": "USD", "metadata": { "description": "Average contract value of a new T&M project at 2026-Q3. Grows each quarter by tm_acv_growth. Set to a typical NRE phase size." } }, { "id": "tm_acv_growth", "title": "T&M ACV Growth (per quarter)", "kind": "tensor", "dtype": "number", "dims": [ "time" ], "format": "percent", "series": [ { "coord": { "time": "2026-Q3" }, "value": 0.015, "source": "assumed" }, { "coord": { "time": "2026-Q4" }, "value": 0.015, "source": "assumed" }, { "coord": { "time": "2027-Q1" }, "value": 0.015, "source": "assumed" }, { "coord": { "time": "2027-Q2" }, "value": 0.015, "source": "assumed" }, { "coord": { "time": "2027-Q3" }, "value": 0.015, "source": "assumed" }, { "coord": { "time": "2027-Q4" }, "value": 0.015, "source": "assumed" }, { "coord": { "time": "2028-Q1" }, "value": 0.015, "source": "assumed" }, { "coord": { "time": "2028-Q2" }, "value": 0.015, "source": "assumed" }, { "coord": { "time": "2028-Q3" }, "value": 0.015, "source": "assumed" }, { "coord": { "time": "2028-Q4" }, "value": 0.015, "source": "assumed" } ], "unit": "ratio", "metadata": { "description": "Growth factor applied to the T&M average contract value each quarter (1.5%/qtr \u2248 6%/yr)." } }, { "id": "fp_new_projects", "title": "New Fixed-Price Projects Won (unidentified)", "kind": "tensor", "dtype": "number", "dims": [ "time" ], "format": "integer", "series": [ { "coord": { "time": "2026-Q3" }, "value": 1, "source": "assumed" }, { "coord": { "time": "2026-Q4" }, "value": 2, "source": "assumed" }, { "coord": { "time": "2027-Q1" }, "value": 3, "source": "assumed" }, { "coord": { "time": "2027-Q2" }, "value": 3, "source": "assumed" }, { "coord": { "time": "2027-Q3" }, "value": 3, "source": "assumed" }, { "coord": { "time": "2027-Q4" }, "value": 3, "source": "assumed" }, { "coord": { "time": "2028-Q1" }, "value": 3, "source": "assumed" }, { "coord": { "time": "2028-Q2" }, "value": 3, "source": "assumed" }, { "coord": { "time": "2028-Q3" }, "value": 3, "source": "assumed" }, { "coord": { "time": "2028-Q4" }, "value": 3, "source": "assumed" } ], "unit": "count", "metadata": { "description": "Fixed-price (FFP + Series Production) projects won per quarter beyond the named pipeline." } }, { "id": "fp_acv", "title": "Fixed-Price Average Contract Value (starting)", "kind": "scalar", "dtype": "number", "value": 265000, "format": "currency", "unit": "USD", "metadata": { "description": "Average contract value of a new fixed-price (FFP / batch-build) project at 2026-Q3; grows by fp_acv_growth." } }, { "id": "fp_acv_growth", "title": "Fixed-Price ACV Growth (per quarter)", "kind": "tensor", "dtype": "number", "dims": [ "time" ], "format": "percent", "series": [ { "coord": { "time": "2026-Q3" }, "value": 0.015, "source": "assumed" }, { "coord": { "time": "2026-Q4" }, "value": 0.015, "source": "assumed" }, { "coord": { "time": "2027-Q1" }, "value": 0.015, "source": "assumed" }, { "coord": { "time": "2027-Q2" }, "value": 0.015, "source": "assumed" }, { "coord": { "time": "2027-Q3" }, "value": 0.015, "source": "assumed" }, { "coord": { "time": "2027-Q4" }, "value": 0.015, "source": "assumed" }, { "coord": { "time": "2028-Q1" }, "value": 0.015, "source": "assumed" }, { "coord": { "time": "2028-Q2" }, "value": 0.015, "source": "assumed" }, { "coord": { "time": "2028-Q3" }, "value": 0.015, "source": "assumed" }, { "coord": { "time": "2028-Q4" }, "value": 0.015, "source": "assumed" } ], "unit": "ratio" }, { "id": "rec_pct_booking_qtr", "title": "Revenue Recognised in Booking Quarter", "kind": "scalar", "dtype": "number", "value": 0.3333333333333333, "format": "percent", "unit": "ratio", "metadata": { "description": "Blanket rule: a booking is recognised 1/3 in each of the three months after signature. With bookings spread evenly through a quarter that is 1/3 in the booking quarter and 2/3 in the following quarter." } }, { "id": "rec_pct_next_qtr", "title": "Revenue Recognised in Following Quarter", "kind": "scalar", "dtype": "number", "value": 0.6666666666666666, "format": "percent", "unit": "ratio", "metadata": { "description": "Companion to rec_pct_booking_qtr; the two must sum to 100%." } }, { "id": "pipeline_tm_share", "title": "Pipeline Revenue: T&M Share", "kind": "scalar", "dtype": "number", "value": 0.733, "format": "percent", "unit": "ratio", "metadata": { "description": "The pipeline CSV does not tag contract type; expected pipeline revenue is split T&M / fixed price by this share, seeded from the T&M share of revenue over the last 4 actual quarters." } }, { "id": "tm_material_share", "title": "T&M Revenue: Material Share", "kind": "scalar", "dtype": "number", "value": 0.187, "format": "percent", "unit": "ratio", "metadata": { "description": "Share of T&M revenue that is billed material, seeded from the last 4 actual quarters. Remainder is labour." } }, { "id": "material_markup", "title": "Material Markup", "kind": "scalar", "dtype": "number", "value": 0.15, "format": "percent", "unit": "ratio", "metadata": { "description": "T&M material is billed at cost x (1 + markup); material COGS = material revenue / (1 + markup)." } }, { "id": "labor_bill_rate", "title": "Labour Bill Rate ($/hr)", "kind": "scalar", "dtype": "number", "value": 180, "format": "decimal", "unit": "USD/hr", "metadata": { "description": "Stated blended bill rate; pairs with labor_cost_rate to set the T&M labour margin." } }, { "id": "labor_cost_rate", "title": "Labour Cost Rate ($/hr)", "kind": "scalar", "dtype": "number", "value": 55, "format": "decimal", "unit": "USD/hr", "metadata": { "description": "T&M labour COGS = labour revenue x cost rate / bill rate. Compare the implied ratio against direct + subcontract labour cost as a share of labour revenue in the actuals." } }, { "id": "target_gross_margin", "title": "Target Blended Gross Margin", "kind": "scalar", "dtype": "number", "value": 0.537, "format": "percent", "unit": "ratio", "metadata": { "description": "Overall gross margin including fixed-price work. Fixed-price COGS is backed into so the blended margin hits this target given the T&M margin. Seeded from the last 4 actual quarters." } }, { "id": "series_revenue_input", "title": "Series Production Revenue", "kind": "tensor", "dtype": "number", "dims": [ "time" ], "format": "currency", "series": [ { "coord": { "time": "2026-Q3" }, "value": 590000.0, "source": "assumed" }, { "coord": { "time": "2026-Q4" }, "value": 590000.0, "source": "assumed" }, { "coord": { "time": "2027-Q1" }, "value": 590000.0, "source": "assumed" }, { "coord": { "time": "2027-Q2" }, "value": 590000.0, "source": "assumed" }, { "coord": { "time": "2027-Q3" }, "value": 590000.0, "source": "assumed" }, { "coord": { "time": "2027-Q4" }, "value": 590000.0, "source": "assumed" }, { "coord": { "time": "2028-Q1" }, "value": 590000.0, "source": "assumed" }, { "coord": { "time": "2028-Q2" }, "value": 590000.0, "source": "assumed" }, { "coord": { "time": "2028-Q3" }, "value": 590000.0, "source": "assumed" }, { "coord": { "time": "2028-Q4" }, "value": 590000.0, "source": "assumed" } ], "unit": "USD", "metadata": { "description": "Series Production revenue per forecast quarter, seeded flat at the last 4 actual quarters' average. Series Production has no representation in the sales pipeline and the customer has supplied no forward driver for it, so it is held flat rather than given an invented growth or decay curve \u2014 the actuals show it declining steeply, so edit this row once the customer confirms the outlook." } }, { "id": "series_gross_margin", "title": "Series Production Gross Margin", "kind": "scalar", "dtype": "number", "value": 0.537, "format": "percent", "unit": "ratio", "metadata": { "description": "The book carries no Series Production-specific cost accounts, so this margin is NOT observed - it is seeded from the blended target and needs customer input." } }, { "id": "fp_gross_margin_floor", "title": "Fixed-Price Gross Margin Floor", "kind": "scalar", "dtype": "number", "value": 0.2, "format": "percent", "unit": "ratio", "metadata": { "description": "Lower bound on the implied fixed-price gross margin. The blended-target backsolve is unbounded below: as the T&M share rises it eventually demands fixed-price COGS exceeding fixed-price revenue. This floor stops that and lets the blended margin float above target instead." } }, { "id": "sm_pct_of_revenue", "title": "S&M % of Revenue", "kind": "scalar", "dtype": "number", "value": 0.03, "format": "percent", "unit": "ratio", "metadata": { "description": "Business development labour + bids & proposals + marketing, as a share of revenue over the last 4 actual quarters." } }, { "id": "ga_annual_run_rate", "title": "G&A Run-Rate (annual, 2026-Q2 $)", "kind": "scalar", "dtype": "number", "value": 1820000, "format": "currency", "unit": "USD", "metadata": { "description": "G&A labour + G&A other + unallowable, annualised from the last 4 actual quarters. Divided by 4 per quarter." } }, { "id": "overhead_annual_run_rate", "title": "Overhead Run-Rate (annual, 2026-Q2 $)", "kind": "scalar", "dtype": "number", "value": 2130000, "format": "currency", "unit": "USD", "metadata": { "description": "Indirect/overhead labour, shop & engineering supplies, software, IT and repairs, annualised from the last 4 actual quarters. Divided by 4 per quarter." } }, { "id": "fringe_annual_run_rate", "title": "Fringe Run-Rate (annual, 2026-Q2 $)", "kind": "scalar", "dtype": "number", "value": 1790000, "format": "currency", "unit": "USD", "metadata": { "description": "Payroll taxes, medical, 401k, PTO, holiday and bonus, annualised from the last 4 actual quarters. Divided by 4 per quarter." } }, { "id": "facilities_annual_run_rate", "title": "Facilities Run-Rate (annual, 2026-Q2 $)", "kind": "scalar", "dtype": "number", "value": 580000, "format": "currency", "unit": "USD", "metadata": { "description": "Facilities rent, utilities and telephone, annualised from the last 4 actual quarters. Divided by 4 per quarter." } }, { "id": "opex_inflation_qtr", "title": "Fixed Opex Inflation (per quarter)", "kind": "scalar", "dtype": "number", "value": 0.006, "format": "percent", "unit": "ratio", "metadata": { "description": "~3% per year applied to G&A, overhead, fringe and facilities run-rates." } }, { "id": "opex_index_base", "title": "Fixed Opex Index at 2026-Q2", "kind": "scalar", "dtype": "number", "value": 1.0, "format": "decimal", "unit": "ratio", "metadata": { "description": "Index base (1.0 = 2026-Q2 dollars); the run-rates above are stated in these dollars." } }, { "id": "capex_annual", "title": "Capex (annual)", "kind": "scalar", "dtype": "number", "value": 340000, "format": "currency", "unit": "USD", "metadata": { "description": "Modest for a services business; divided by 4 per quarter." } }, { "id": "useful_life_years", "title": "Useful Life (years)", "kind": "scalar", "dtype": "number", "value": 7, "format": "decimal", "unit": "years", "metadata": { "description": "Straight-line depreciation life for PP&E." } }, { "id": "dso", "title": "Days Sales Outstanding", "kind": "scalar", "dtype": "number", "value": 52, "format": "decimal", "unit": "days", "metadata": { "description": "AR = revenue x DSO / 91.25 (days per quarter). Standard net-45 services terms; confirm against the opening AR balance." } }, { "id": "dpo", "title": "Days Payable Outstanding", "kind": "scalar", "dtype": "number", "value": 38, "format": "decimal", "unit": "days", "metadata": { "description": "AP = (COGS + cash opex) x DPO / 91.25 (days per quarter); confirm against the opening AP balance." } }, { "id": "opening_cash", "title": "Opening Cash (2026-Q2)", "kind": "scalar", "dtype": "number", "value": 2250000, "format": "currency", "unit": "USD", "metadata": { "description": "PLACEHOLDER \u2014 no balance sheet in the data room. Replace with the actual opening balance.", "placeholder": true } }, { "id": "opening_ar", "title": "Opening Accounts Receivable", "kind": "scalar", "dtype": "number", "value": 3780000, "format": "currency", "unit": "USD", "metadata": { "description": "PLACEHOLDER = DSO days of last-actual-quarter revenue, on the same formula the forecast uses. Replace with the actual opening balance.", "placeholder": true } }, { "id": "opening_ap", "title": "Opening Accounts Payable", "kind": "scalar", "dtype": "number", "value": 2000000, "format": "currency", "unit": "USD", "metadata": { "description": "PLACEHOLDER = DPO days of last-actual-quarter COGS + cash opex, on the same formula the forecast uses. Replace with the actual opening balance.", "placeholder": true } }, { "id": "opening_ppe", "title": "Opening Net PP&E", "kind": "scalar", "dtype": "number", "value": 480000, "format": "currency", "unit": "USD", "metadata": { "description": "PLACEHOLDER.", "placeholder": true } }, { "id": "opening_equity", "title": "Opening Equity", "kind": "scalar", "dtype": "number", "value": 4510000, "format": "currency", "unit": "USD", "metadata": { "description": "= opening cash + AR + PP&E - AP so the opening balance sheet balances. Update together with the other opening balances.", "placeholder": true } } ], "assumption_layout": { "sections": [ { "id": "revenue_drivers", "title": "Revenue Drivers", "lines": [ { "ref": "tm_new_projects" }, { "ref": "tm_acv" }, { "ref": "tm_acv_growth" }, { "ref": "fp_new_projects" }, { "ref": "fp_acv" }, { "ref": "fp_acv_growth" }, { "ref": "rec_pct_booking_qtr" }, { "ref": "rec_pct_next_qtr" }, { "ref": "pipeline_tm_share" }, { "ref": "tm_material_share" }, { "ref": "series_revenue_input" } ] }, { "id": "cost_drivers", "title": "Cost Drivers", "lines": [ { "ref": "material_markup" }, { "ref": "labor_bill_rate" }, { "ref": "labor_cost_rate" }, { "ref": "series_gross_margin" }, { "ref": "target_gross_margin" }, { "ref": "fp_gross_margin_floor" } ] }, { "id": "opex_drivers", "title": "Operating Expenses", "lines": [ { "ref": "sm_pct_of_revenue" }, { "ref": "ga_annual_run_rate" }, { "ref": "overhead_annual_run_rate" }, { "ref": "fringe_annual_run_rate" }, { "ref": "facilities_annual_run_rate" }, { "ref": "opex_inflation_qtr" }, { "ref": "opex_index_base" } ] }, { "id": "capex_nwc", "title": "Capex & Working Capital", "lines": [ { "ref": "capex_annual" }, { "ref": "useful_life_years" }, { "ref": "dso" }, { "ref": "dpo" } ] }, { "id": "opening_balances", "title": "Opening Balances (placeholders)", "lines": [ { "ref": "opening_cash" }, { "ref": "opening_ar" }, { "ref": "opening_ap" }, { "ref": "opening_ppe" }, { "ref": "opening_equity" } ] } ] }, "metrics": [ { "id": "pipeline_expected_revenue", "title": "Pipeline Expected Revenue", "kind": "from_table_rollup", "dims": [ "time" ], "format": "currency", "table_id": "sales_pipeline", "column": "expected_revenue", "agg": "sum" }, { "id": "pipeline_expected_bookings", "title": "Pipeline Expected Bookings", "kind": "from_table_rollup", "dims": [ "time" ], "format": "currency", "table_id": "sales_pipeline", "column": "expected_bookings", "agg": "sum" }, { "id": "pipeline_active_projects", "title": "Pipeline Active Projects", "kind": "from_table_rollup", "dims": [ "time" ], "format": "integer", "table_id": "sales_pipeline", "column": "expected_revenue", "agg": "count", "active_window": { "start": "start_date", "end": "end_date" } }, { "id": "tm_acv_t", "title": "T&M ACV", "expr": "shift(tm_acv_t, by=-1, dim=time, seed=tm_acv / (1 + tm_acv_growth)) * (1 + tm_acv_growth)", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period", "metadata": { "description": "Average contract value of new T&M projects; starts at tm_acv in 2026-Q3 and grows tm_acv_growth per quarter." } }, { "id": "fp_acv_t", "title": "Fixed-Price ACV", "expr": "shift(fp_acv_t, by=-1, dim=time, seed=fp_acv / (1 + fp_acv_growth)) * (1 + fp_acv_growth)", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "tm_new_bookings", "title": "New T&M Bookings (unidentified)", "expr": "tm_new_projects * tm_acv_t", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "fp_new_bookings", "title": "New Fixed-Price Bookings (unidentified)", "expr": "fp_new_projects * fp_acv_t", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "total_bookings", "title": "Total Bookings", "expr": "pipeline_expected_bookings + tm_new_bookings + fp_new_bookings", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period", "metadata": { "description": "Named-pipeline expected bookings (signed in the quarter) plus unidentified new bookings." } }, { "id": "tm_new_revenue", "title": "T&M Revenue from New Bookings", "expr": "rec_pct_booking_qtr * tm_new_bookings + rec_pct_next_qtr * shift(tm_new_bookings, by=-1, dim=time, seed=0)", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "fp_new_revenue", "title": "Fixed-Price Revenue from New Bookings", "expr": "rec_pct_booking_qtr * fp_new_bookings + rec_pct_next_qtr * shift(fp_new_bookings, by=-1, dim=time, seed=0)", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "pipeline_tm_revenue", "title": "T&M Revenue from Pipeline", "expr": "pipeline_expected_revenue * pipeline_tm_share", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "pipeline_fp_revenue", "title": "Fixed-Price Revenue from Pipeline", "expr": "pipeline_expected_revenue * (1 - pipeline_tm_share)", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "tm_revenue", "title": "Time & Materials Revenue", "expr": "pipeline_tm_revenue + tm_new_revenue", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "tm_material_revenue", "title": "T&M Revenue - Material", "expr": "tm_revenue * tm_material_share", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "tm_labor_revenue", "title": "T&M Revenue - Labour", "expr": "tm_revenue - tm_material_revenue", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "fp_revenue", "title": "Fixed-Price Revenue", "expr": "pipeline_fp_revenue + fp_new_revenue", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period", "metadata": { "description": "Firm fixed-price contracts (history: account 30015). Series Production work is reported separately as series_revenue." } }, { "id": "series_revenue", "title": "Series Production Revenue", "expr": "series_revenue_input", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period", "metadata": { "description": "Third revenue segment (history: account 30150). Held at its trailing run-rate because the segment has no pipeline coverage and no customer-supplied driver." } }, { "id": "revenue", "title": "Total Revenue", "expr": "tm_revenue + fp_revenue + series_revenue", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "tm_share_of_revenue", "title": "T&M Share of Revenue", "expr": "tm_revenue / revenue", "format": "percent", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "tm_material_cogs", "title": "T&M Material COGS", "expr": "-(tm_material_revenue / (1 + material_markup))", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "tm_labor_cogs", "title": "T&M Labour COGS", "expr": "-(tm_labor_revenue * labor_cost_rate / labor_bill_rate)", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "tm_cogs", "title": "T&M Cost of Revenue", "expr": "tm_material_cogs + tm_labor_cogs", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "tm_gross_profit", "title": "T&M Gross Profit", "expr": "tm_revenue + tm_cogs", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "tm_gross_margin", "title": "T&M Gross Margin", "expr": "tm_gross_profit / tm_revenue", "format": "percent", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "fp_cogs", "title": "Fixed-Price Cost of Revenue", "expr": "-MIN(fp_revenue + tm_gross_profit + series_gross_profit - target_gross_margin * revenue, fp_revenue * (1 - fp_gross_margin_floor))", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period", "metadata": { "description": "Backed into from the blended target: fixed-price gross profit = target GM x total revenue - T&M gross profit - Series Production gross profit, floored so the implied fixed-price margin cannot fall below fp_gross_margin_floor. The floor binds when T&M both carries a high margin and dominates revenue \u2014 algebraically the unfloored backsolve turns negative once the T&M share exceeds target_gross_margin / T&M gross margin. When it binds the blended margin floats ABOVE target rather than the fixed-price segment absorbing an impossible loss." } }, { "id": "fp_gross_profit", "title": "Fixed-Price Gross Profit", "expr": "fp_revenue + fp_cogs", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "fp_gross_margin", "title": "Fixed-Price Gross Margin (implied)", "expr": "fp_gross_profit / fp_revenue", "format": "percent", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "series_cogs", "title": "Series Production Cost of Revenue", "expr": "-(series_revenue * (1 - series_gross_margin))", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "series_gross_profit", "title": "Series Production Gross Profit", "expr": "series_revenue + series_cogs", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "cost_of_revenue", "title": "Total Cost of Revenue", "expr": "tm_cogs + fp_cogs + series_cogs", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "gross_profit", "title": "Gross Profit", "expr": "revenue + cost_of_revenue", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "gross_margin", "title": "Gross Margin", "expr": "gross_profit / revenue", "format": "percent", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "opex_index", "title": "Fixed Opex Inflation Index", "expr": "shift(opex_index, by=-1, dim=time, seed=opex_index_base) * (1 + opex_inflation_qtr)", "format": "decimal", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "sales_marketing_expense", "title": "Sales & Marketing", "expr": "-(revenue * sm_pct_of_revenue)", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "general_admin_expense", "title": "General & Administrative", "expr": "-(ga_annual_run_rate / 4 * opex_index)", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "overhead_expense", "title": "Overhead (indirect ops)", "expr": "-(overhead_annual_run_rate / 4 * opex_index)", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "fringe_expense", "title": "Fringe & Benefits", "expr": "-(fringe_annual_run_rate / 4 * opex_index)", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "facilities_expense", "title": "Facilities & Occupancy", "expr": "-(facilities_annual_run_rate / 4 * opex_index)", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "operating_expenses", "title": "Total Operating Expenses (ex D&A)", "expr": "sales_marketing_expense + general_admin_expense + overhead_expense + fringe_expense + facilities_expense", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "ebitda", "title": "EBITDA", "expr": "gross_profit + operating_expenses", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "ebitda_margin", "title": "EBITDA Margin", "expr": "ebitda / revenue", "format": "percent", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "depreciation_expense", "title": "Depreciation", "expr": "-(beginning_ppe / (useful_life_years * 4))", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "ebit", "title": "EBIT", "expr": "ebitda + depreciation_expense", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "net_income", "title": "Net Income", "expr": "ebit", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period", "metadata": { "description": "Acme Corp is an LLC (pass-through): no entity-level income tax modelled; no debt/interest in the data room." } }, { "id": "net_margin", "title": "Net Margin", "expr": "net_income / revenue", "format": "percent", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "beginning_ppe", "title": "Beginning PP&E", "expr": "shift(ending_ppe, by=-1, dim=time, seed=opening_ppe)", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "capital_expenditures", "title": "Capital Expenditures", "expr": "-(capex_annual / 4)", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "ending_ppe", "title": "Ending PP&E", "expr": "beginning_ppe - capital_expenditures + depreciation_expense", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "accounts_receivable", "title": "Accounts Receivable", "expr": "revenue * dso / 91.25", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "accounts_payable", "title": "Accounts Payable", "expr": "-(cost_of_revenue + operating_expenses) * dpo / 91.25", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "change_in_ar", "title": "(Increase) / Decrease in AR", "expr": "-(accounts_receivable - shift(accounts_receivable, by=-1, dim=time, seed=opening_ar))", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "change_in_ap", "title": "Increase / (Decrease) in AP", "expr": "accounts_payable - shift(accounts_payable, by=-1, dim=time, seed=opening_ap)", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "change_in_working_capital", "title": "Change in Net Working Capital", "expr": "change_in_ar + change_in_ap", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "operating_cash_flow", "title": "Cash from Operations", "expr": "net_income - depreciation_expense + change_in_working_capital", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "free_cash_flow", "title": "Free Cash Flow", "expr": "operating_cash_flow + capital_expenditures", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "beginning_cash", "title": "Beginning Cash", "expr": "shift(ending_cash, by=-1, dim=time, seed=opening_cash)", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "ending_cash", "title": "Ending Cash", "expr": "beginning_cash + free_cash_flow", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "total_assets", "title": "Total Assets", "expr": "ending_cash + accounts_receivable + ending_ppe", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "total_liabilities", "title": "Total Liabilities", "expr": "accounts_payable", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "total_equity", "title": "Total Equity", "expr": "shift(total_equity, by=-1, dim=time, seed=opening_equity) + net_income", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "total_liabilities_and_equity", "title": "Total Liabilities & Equity", "expr": "total_liabilities + total_equity", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" }, { "id": "balance_check", "title": "Balance Check (A - L - E)", "expr": "total_assets - total_liabilities_and_equity", "format": "currency", "dims": [ "time" ], "temporal_role": "per_period" } ], "metric_layout": { "sections": [ { "id": "bookings", "title": "Bookings & Pipeline", "lines": [ { "ref": "pipeline_active_projects" }, { "ref": "pipeline_expected_bookings" }, { "ref": "pipeline_expected_revenue" }, { "ref": "tm_acv_t" }, { "ref": "tm_new_bookings" }, { "ref": "fp_acv_t" }, { "ref": "fp_new_bookings" }, { "ref": "total_bookings", "style": "subtotal" } ] }, { "id": "income_statement", "title": "Income Statement", "lines": [ { "ref": "pipeline_tm_revenue" }, { "ref": "tm_new_revenue" }, { "ref": "tm_labor_revenue" }, { "ref": "tm_material_revenue" }, { "ref": "tm_revenue", "style": "subtotal" }, { "ref": "pipeline_fp_revenue" }, { "ref": "fp_new_revenue" }, { "ref": "fp_revenue", "style": "subtotal" }, { "ref": "series_revenue", "style": "subtotal" }, { "ref": "revenue", "style": "key_total" }, { "ref": "tm_share_of_revenue", "style": "annotation" }, { "ref": "tm_material_cogs" }, { "ref": "tm_labor_cogs" }, { "ref": "tm_cogs", "style": "subtotal" }, { "ref": "tm_gross_profit" }, { "ref": "tm_gross_margin", "style": "annotation" }, { "ref": "fp_cogs" }, { "ref": "fp_gross_profit" }, { "ref": "fp_gross_margin", "style": "annotation" }, { "ref": "series_cogs" }, { "ref": "series_gross_profit" }, { "ref": "cost_of_revenue", "style": "subtotal" }, { "ref": "gross_profit", "style": "subtotal" }, { "ref": "gross_margin", "style": "annotation" }, { "ref": "sales_marketing_expense" }, { "ref": "general_admin_expense" }, { "ref": "overhead_expense" }, { "ref": "fringe_expense" }, { "ref": "facilities_expense" }, { "ref": "operating_expenses", "style": "subtotal" }, { "ref": "ebitda", "style": "subtotal" }, { "ref": "ebitda_margin", "style": "annotation" }, { "ref": "depreciation_expense" }, { "ref": "ebit", "style": "subtotal" }, { "ref": "net_income", "style": "highlight_total" }, { "ref": "net_margin", "style": "annotation" }, { "ref": "opex_index", "style": "annotation" } ] }, { "id": "cash_flow", "title": "Cash Flow", "lines": [ { "ref": "change_in_ar" }, { "ref": "change_in_ap" }, { "ref": "change_in_working_capital", "style": "subtotal" }, { "ref": "operating_cash_flow", "style": "subtotal" }, { "ref": "capital_expenditures" }, { "ref": "free_cash_flow", "style": "key_total" }, { "ref": "beginning_cash" }, { "ref": "ending_cash", "style": "highlight_total" } ] }, { "id": "balance_sheet", "title": "Balance Sheet", "lines": [ { "ref": "accounts_receivable" }, { "ref": "beginning_ppe" }, { "ref": "ending_ppe" }, { "ref": "total_assets", "style": "subtotal" }, { "ref": "accounts_payable" }, { "ref": "total_liabilities", "style": "subtotal" }, { "ref": "total_equity", "style": "subtotal" }, { "ref": "total_liabilities_and_equity", "style": "key_total" }, { "ref": "balance_check", "style": "annotation" } ] } ] }, "actuals": [ { "target": "tm_labor_revenue", "dims": [ "time" ], "series": [ { "coord": { "time": "2021-Q1" }, "value": 2730912.69, "source": "extracted" }, { "coord": { "time": "2021-Q2" }, "value": 3133974.76, "source": "extracted" }, { "coord": { "time": "2021-Q3" }, "value": 2914248.99, "source": "extracted" }, { "coord": { "time": "2021-Q4" }, "value": 3145580.15, "source": "extracted" }, { "coord": { "time": "2022-Q1" }, "value": 2673612.31, "source": "extracted" }, { "coord": { "time": "2022-Q2" }, "value": 3285028.29, "source": "extracted" }, { "coord": { "time": "2022-Q3" }, "value": 2811042.15, "source": "extracted" }, { "coord": { "time": "2022-Q4" }, "value": 3077754.77, "source": "extracted" }, { "coord": { "time": "2023-Q1" }, "value": 2886079.55, "source": "extracted" }, { "coord": { "time": "2023-Q2" }, "value": 3277470.79, "source": "extracted" }, { "coord": { "time": "2023-Q3" }, "value": 3120033.88, "source": "extracted" }, { "coord": { "time": "2023-Q4" }, "value": 3114759.55, "source": "extracted" }, { "coord": { "time": "2024-Q1" }, "value": 2751906.72, "source": "extracted" }, { "coord": { "time": "2024-Q2" }, "value": 3256308.0, "source": "extracted" }, { "coord": { "time": "2024-Q3" }, "value": 3216461.46, "source": "extracted" }, { "coord": { "time": "2024-Q4" }, "value": 3487557.91, "source": "extracted" }, { "coord": { "time": "2025-Q1" }, "value": 3346167.01, "source": "extracted" }, { "coord": { "time": "2025-Q2" }, "value": 3599857.08, "source": "extracted" }, { "coord": { "time": "2025-Q3" }, "value": 3184012.17, "source": "extracted" }, { "coord": { "time": "2025-Q4" }, "value": 3616865.9, "source": "extracted" }, { "coord": { "time": "2026-Q1" }, "value": 3147374.78, "source": "extracted" }, { "coord": { "time": "2026-Q2" }, "value": 3868283.66, "source": "extracted" } ], "provenance": { "upload_id": "", "filename": "Example Engineering 3 year.xlsx", "source_type": "excel", "extraction_id": "", "ext_type": "table", "location": { "type": "excel", "sheet": "IncomeStatementByPeriod", "sheet_index": 0 } }, "metadata": { "note": "2023-Q1..2026-Q2 from 'Example Engineering 3 year.xlsx' (reported group totals); 2021-Q1..2022-Q4 from 'Example Engineering 5 year.xlsx' (extraction , leaf-account sums). Aggregated by account code; ties to reported Gross Profit and Net Ordinary Income every quarter.", "aggregation": "30025 T/M labour accounts (+ pro-rata share of 30026 T/M discounts)" } }, { "target": "tm_material_revenue", "dims": [ "time" ], "series": [ { "coord": { "time": "2021-Q1" }, "value": 688935.93, "source": "extracted" }, { "coord": { "time": "2021-Q2" }, "value": 647516.97, "source": "extracted" }, { "coord": { "time": "2021-Q3" }, "value": 717067.06, "source": "extracted" }, { "coord": { "time": "2021-Q4" }, "value": 683028.02, "source": "extracted" }, { "coord": { "time": "2022-Q1" }, "value": 586730.01, "source": "extracted" }, { "coord": { "time": "2022-Q2" }, "value": 735241.79, "source": "extracted" }, { "coord": { "time": "2022-Q3" }, "value": 694275.66, "source": "extracted" }, { "coord": { "time": "2022-Q4" }, "value": 713464.42, "source": "extracted" }, { "coord": { "time": "2023-Q1" }, "value": 625071.92, "source": "extracted" }, { "coord": { "time": "2023-Q2" }, "value": 809890.53, "source": "extracted" }, { "coord": { "time": "2023-Q3" }, "value": 799997.33, "source": "extracted" }, { "coord": { "time": "2023-Q4" }, "value": 753795.04, "source": "extracted" }, { "coord": { "time": "2024-Q1" }, "value": 643675.22, "source": "extracted" }, { "coord": { "time": "2024-Q2" }, "value": 757802.88, "source": "extracted" }, { "coord": { "time": "2024-Q3" }, "value": 699739.32, "source": "extracted" }, { "coord": { "time": "2024-Q4" }, "value": 755037.39, "source": "extracted" }, { "coord": { "time": "2025-Q1" }, "value": 878553.66, "source": "extracted" }, { "coord": { "time": "2025-Q2" }, "value": 910171.66, "source": "extracted" }, { "coord": { "time": "2025-Q3" }, "value": 681448.79, "source": "extracted" }, { "coord": { "time": "2025-Q4" }, "value": 894857.91, "source": "extracted" }, { "coord": { "time": "2026-Q1" }, "value": 704182.19, "source": "extracted" }, { "coord": { "time": "2026-Q2" }, "value": 903670.76, "source": "extracted" } ], "provenance": { "upload_id": "", "filename": "Example Engineering 3 year.xlsx", "source_type": "excel", "extraction_id": "", "ext_type": "table", "location": { "type": "excel", "sheet": "IncomeStatementByPeriod", "sheet_index": 0 } }, "metadata": { "note": "2023-Q1..2026-Q2 from 'Example Engineering 3 year.xlsx' (reported group totals); 2021-Q1..2022-Q4 from 'Example Engineering 5 year.xlsx' (extraction , leaf-account sums). Aggregated by account code; ties to reported Gross Profit and Net Ordinary Income every quarter.", "aggregation": "30025 T/M material accounts (+ pro-rata share of 30026 T/M discounts; all of it in 2021-H1 when labour accounts were unused)" } }, { "target": "tm_revenue", "dims": [ "time" ], "series": [ { "coord": { "time": "2021-Q1" }, "value": 3419848.62, "source": "extracted" }, { "coord": { "time": "2021-Q2" }, "value": 3781491.73, "source": "extracted" }, { "coord": { "time": "2021-Q3" }, "value": 3631316.05, "source": "extracted" }, { "coord": { "time": "2021-Q4" }, "value": 3828608.17, "source": "extracted" }, { "coord": { "time": "2022-Q1" }, "value": 3260342.32, "source": "extracted" }, { "coord": { "time": "2022-Q2" }, "value": 4020270.08, "source": "extracted" }, { "coord": { "time": "2022-Q3" }, "value": 3505317.81, "source": "extracted" }, { "coord": { "time": "2022-Q4" }, "value": 3791219.19, "source": "extracted" }, { "coord": { "time": "2023-Q1" }, "value": 3511151.47, "source": "extracted" }, { "coord": { "time": "2023-Q2" }, "value": 4087361.32, "source": "extracted" }, { "coord": { "time": "2023-Q3" }, "value": 3920031.21, "source": "extracted" }, { "coord": { "time": "2023-Q4" }, "value": 3868554.59, "source": "extracted" }, { "coord": { "time": "2024-Q1" }, "value": 3395581.94, "source": "extracted" }, { "coord": { "time": "2024-Q2" }, "value": 4014110.88, "source": "extracted" }, { "coord": { "time": "2024-Q3" }, "value": 3916200.78, "source": "extracted" }, { "coord": { "time": "2024-Q4" }, "value": 4242595.3, "source": "extracted" }, { "coord": { "time": "2025-Q1" }, "value": 4224720.67, "source": "extracted" }, { "coord": { "time": "2025-Q2" }, "value": 4510028.74, "source": "extracted" }, { "coord": { "time": "2025-Q3" }, "value": 3865460.96, "source": "extracted" }, { "coord": { "time": "2025-Q4" }, "value": 4511723.81, "source": "extracted" }, { "coord": { "time": "2026-Q1" }, "value": 3851556.97, "source": "extracted" }, { "coord": { "time": "2026-Q2" }, "value": 4771954.42, "source": "extracted" } ], "provenance": { "upload_id": "", "filename": "Example Engineering 3 year.xlsx", "source_type": "excel", "extraction_id": "", "ext_type": "table", "location": { "type": "excel", "sheet": "IncomeStatementByPeriod", "sheet_index": 0 } }, "metadata": { "note": "2023-Q1..2026-Q2 from 'Example Engineering 3 year.xlsx' (reported group totals); 2021-Q1..2022-Q4 from 'Example Engineering 5 year.xlsx' (extraction , leaf-account sums). Aggregated by account code; ties to reported Gross Profit and Net Ordinary Income every quarter.", "aggregation": "30025 T/M Revenue total" } }, { "target": "fp_revenue", "dims": [ "time" ], "series": [ { "coord": { "time": "2021-Q1" }, "value": 750856.4, "source": "extracted" }, { "coord": { "time": "2021-Q2" }, "value": 718111.46, "source": "extracted" }, { "coord": { "time": "2021-Q3" }, "value": 740505.13, "source": "extracted" }, { "coord": { "time": "2021-Q4" }, "value": 681341.58, "source": "extracted" }, { "coord": { "time": "2022-Q1" }, "value": 684470.26, "source": "extracted" }, { "coord": { "time": "2022-Q2" }, "value": 835303.06, "source": "extracted" }, { "coord": { "time": "2022-Q3" }, "value": 873587.62, "source": "extracted" }, { "coord": { "time": "2022-Q4" }, "value": 701826.41, "source": "extracted" }, { "coord": { "time": "2023-Q1" }, "value": 734998.8, "source": "extracted" }, { "coord": { "time": "2023-Q2" }, "value": 841683.44, "source": "extracted" }, { "coord": { "time": "2023-Q3" }, "value": 946089.09, "source": "extracted" }, { "coord": { "time": "2023-Q4" }, "value": 989185.63, "source": "extracted" }, { "coord": { "time": "2024-Q1" }, "value": 703620.79, "source": "extracted" }, { "coord": { "time": "2024-Q2" }, "value": 1132087.77, "source": "extracted" }, { "coord": { "time": "2024-Q3" }, "value": 989623.85, "source": "extracted" }, { "coord": { "time": "2024-Q4" }, "value": 1011958.64, "source": "extracted" }, { "coord": { "time": "2025-Q1" }, "value": 987178.54, "source": "extracted" }, { "coord": { "time": "2025-Q2" }, "value": 952297.63, "source": "extracted" }, { "coord": { "time": "2025-Q3" }, "value": 982951.27, "source": "extracted" }, { "coord": { "time": "2025-Q4" }, "value": 936030.91, "source": "extracted" }, { "coord": { "time": "2026-Q1" }, "value": 898027.19, "source": "extracted" }, { "coord": { "time": "2026-Q2" }, "value": 1014625.8, "source": "extracted" } ], "provenance": { "upload_id": "", "filename": "Example Engineering 3 year.xlsx", "source_type": "excel", "extraction_id": "", "ext_type": "table", "location": { "type": "excel", "sheet": "IncomeStatementByPeriod", "sheet_index": 0 } }, "metadata": { "note": "2023-Q1..2026-Q2 from 'Example Engineering 3 year.xlsx' (reported group totals); 2021-Q1..2022-Q4 from 'Example Engineering 5 year.xlsx' (extraction , leaf-account sums). Aggregated by account code; ties to reported Gross Profit and Net Ordinary Income every quarter.", "aggregation": "30015 FFP Revenue" } }, { "target": "series_revenue", "dims": [ "time" ], "series": [ { "coord": { "time": "2021-Q1" }, "value": 0.0, "source": "extracted" }, { "coord": { "time": "2021-Q2" }, "value": 0.0, "source": "extracted" }, { "coord": { "time": "2021-Q3" }, "value": 0.0, "source": "extracted" }, { "coord": { "time": "2021-Q4" }, "value": 0.0, "source": "extracted" }, { "coord": { "time": "2022-Q1" }, "value": 0.0, "source": "extracted" }, { "coord": { "time": "2022-Q2" }, "value": 0.0, "source": "extracted" }, { "coord": { "time": "2022-Q3" }, "value": 0.0, "source": "extracted" }, { "coord": { "time": "2022-Q4" }, "value": 0.0, "source": "extracted" }, { "coord": { "time": "2023-Q1" }, "value": 305411.89, "source": "extracted" }, { "coord": { "time": "2023-Q2" }, "value": 432292.91, "source": "extracted" }, { "coord": { "time": "2023-Q3" }, "value": 325735.31, "source": "extracted" }, { "coord": { "time": "2023-Q4" }, "value": 427725.15, "source": "extracted" }, { "coord": { "time": "2024-Q1" }, "value": 367625.72, "source": "extracted" }, { "coord": { "time": "2024-Q2" }, "value": 389050.59, "source": "extracted" }, { "coord": { "time": "2024-Q3" }, "value": 625174.33, "source": "extracted" }, { "coord": { "time": "2024-Q4" }, "value": 606209.54, "source": "extracted" }, { "coord": { "time": "2025-Q1" }, "value": 503317.17, "source": "extracted" }, { "coord": { "time": "2025-Q2" }, "value": 565484.43, "source": "extracted" }, { "coord": { "time": "2025-Q3" }, "value": 439921.63, "source": "extracted" }, { "coord": { "time": "2025-Q4" }, "value": 504894.44, "source": "extracted" }, { "coord": { "time": "2026-Q1" }, "value": 567275.94, "source": "extracted" }, { "coord": { "time": "2026-Q2" }, "value": 849138.07, "source": "extracted" } ], "provenance": { "upload_id": "", "filename": "Example Engineering 3 year.xlsx", "source_type": "excel", "extraction_id": "", "ext_type": "table", "location": { "type": "excel", "sheet": "IncomeStatementByPeriod", "sheet_index": 0 } }, "metadata": { "note": "2023-Q1..2026-Q2 from 'Example Engineering 3 year.xlsx' (reported group totals); 2021-Q1..2022-Q4 from 'Example Engineering 5 year.xlsx' (extraction , leaf-account sums). Aggregated by account code; ties to reported Gross Profit and Net Ordinary Income every quarter.", "aggregation": "30150 Revenue - Series Production" } }, { "target": "revenue", "dims": [ "time" ], "series": [ { "coord": { "time": "2021-Q1" }, "value": 4170705.02, "source": "extracted" }, { "coord": { "time": "2021-Q2" }, "value": 4499603.19, "source": "extracted" }, { "coord": { "time": "2021-Q3" }, "value": 4371821.18, "source": "extracted" }, { "coord": { "time": "2021-Q4" }, "value": 4509949.75, "source": "extracted" }, { "coord": { "time": "2022-Q1" }, "value": 3944812.58, "source": "extracted" }, { "coord": { "time": "2022-Q2" }, "value": 4855573.14, "source": "extracted" }, { "coord": { "time": "2022-Q3" }, "value": 4378905.43, "source": "extracted" }, { "coord": { "time": "2022-Q4" }, "value": 4493045.6, "source": "extracted" }, { "coord": { "time": "2023-Q1" }, "value": 4551562.16, "source": "extracted" }, { "coord": { "time": "2023-Q2" }, "value": 5361337.67, "source": "extracted" }, { "coord": { "time": "2023-Q3" }, "value": 5191855.61, "source": "extracted" }, { "coord": { "time": "2023-Q4" }, "value": 5285465.37, "source": "extracted" }, { "coord": { "time": "2024-Q1" }, "value": 4466828.45, "source": "extracted" }, { "coord": { "time": "2024-Q2" }, "value": 5535249.24, "source": "extracted" }, { "coord": { "time": "2024-Q3" }, "value": 5530998.96, "source": "extracted" }, { "coord": { "time": "2024-Q4" }, "value": 5860763.48, "source": "extracted" }, { "coord": { "time": "2025-Q1" }, "value": 5715216.38, "source": "extracted" }, { "coord": { "time": "2025-Q2" }, "value": 6027810.8, "source": "extracted" }, { "coord": { "time": "2025-Q3" }, "value": 5288333.86, "source": "extracted" }, { "coord": { "time": "2025-Q4" }, "value": 5952649.16, "source": "extracted" }, { "coord": { "time": "2026-Q1" }, "value": 5316860.1, "source": "extracted" }, { "coord": { "time": "2026-Q2" }, "value": 6635718.29, "source": "extracted" } ], "provenance": { "upload_id": "", "filename": "Example Engineering 3 year.xlsx", "source_type": "excel", "extraction_id": "", "ext_type": "table", "location": { "type": "excel", "sheet": "IncomeStatementByPeriod", "sheet_index": 0 } }, "metadata": { "note": "2023-Q1..2026-Q2 from 'Example Engineering 3 year.xlsx' (reported group totals); 2021-Q1..2022-Q4 from 'Example Engineering 5 year.xlsx' (extraction , leaf-account sums). Aggregated by account code; ties to reported Gross Profit and Net Ordinary Income every quarter.", "aggregation": "Total 30005 Revenue" } }, { "target": "cost_of_revenue", "dims": [ "time" ], "series": [ { "coord": { "time": "2021-Q1" }, "value": -1736074.45, "source": "extracted" }, { "coord": { "time": "2021-Q2" }, "value": -1922485.27, "source": "extracted" }, { "coord": { "time": "2021-Q3" }, "value": -1881790.21, "source": "extracted" }, { "coord": { "time": "2021-Q4" }, "value": -1925686.95, "source": "extracted" }, { "coord": { "time": "2022-Q1" }, "value": -1573156.48, "source": "extracted" }, { "coord": { "time": "2022-Q2" }, "value": -2118089.93, "source": "extracted" }, { "coord": { "time": "2022-Q3" }, "value": -1882326.09, "source": "extracted" }, { "coord": { "time": "2022-Q4" }, "value": -2006404.5, "source": "extracted" }, { "coord": { "time": "2023-Q1" }, "value": -2071369.42, "source": "extracted" }, { "coord": { "time": "2023-Q2" }, "value": -2396983.15, "source": "extracted" }, { "coord": { "time": "2023-Q3" }, "value": -2313339.37, "source": "extracted" }, { "coord": { "time": "2023-Q4" }, "value": -2274771.0, "source": "extracted" }, { "coord": { "time": "2024-Q1" }, "value": -1969340.62, "source": "extracted" }, { "coord": { "time": "2024-Q2" }, "value": -2359015.42, "source": "extracted" }, { "coord": { "time": "2024-Q3" }, "value": -2318431.77, "source": "extracted" }, { "coord": { "time": "2024-Q4" }, "value": -2644257.96, "source": "extracted" }, { "coord": { "time": "2025-Q1" }, "value": -2532036.74, "source": "extracted" }, { "coord": { "time": "2025-Q2" }, "value": -2668268.63, "source": "extracted" }, { "coord": { "time": "2025-Q3" }, "value": -2389343.01, "source": "extracted" }, { "coord": { "time": "2025-Q4" }, "value": -2805314.25, "source": "extracted" }, { "coord": { "time": "2026-Q1" }, "value": -2452693.44, "source": "extracted" }, { "coord": { "time": "2026-Q2" }, "value": -3081524.25, "source": "extracted" } ], "provenance": { "upload_id": "", "filename": "Example Engineering 3 year.xlsx", "source_type": "excel", "extraction_id": "", "ext_type": "table", "location": { "type": "excel", "sheet": "IncomeStatementByPeriod", "sheet_index": 0 } }, "metadata": { "note": "2023-Q1..2026-Q2 from 'Example Engineering 3 year.xlsx' (reported group totals); 2021-Q1..2022-Q4 from 'Example Engineering 5 year.xlsx' (extraction , leaf-account sums). Aggregated by account code; ties to reported Gross Profit and Net Ordinary Income every quarter.", "aggregation": "Total Cost Of Sales (40000)" } }, { "target": "gross_profit", "dims": [ "time" ], "series": [ { "coord": { "time": "2021-Q1" }, "value": 2434630.57, "source": "extracted" }, { "coord": { "time": "2021-Q2" }, "value": 2577117.92, "source": "extracted" }, { "coord": { "time": "2021-Q3" }, "value": 2490030.97, "source": "extracted" }, { "coord": { "time": "2021-Q4" }, "value": 2584262.8, "source": "extracted" }, { "coord": { "time": "2022-Q1" }, "value": 2371656.1, "source": "extracted" }, { "coord": { "time": "2022-Q2" }, "value": 2737483.21, "source": "extracted" }, { "coord": { "time": "2022-Q3" }, "value": 2496579.34, "source": "extracted" }, { "coord": { "time": "2022-Q4" }, "value": 2486641.1, "source": "extracted" }, { "coord": { "time": "2023-Q1" }, "value": 2480192.74, "source": "extracted" }, { "coord": { "time": "2023-Q2" }, "value": 2964354.52, "source": "extracted" }, { "coord": { "time": "2023-Q3" }, "value": 2878516.24, "source": "extracted" }, { "coord": { "time": "2023-Q4" }, "value": 3010694.37, "source": "extracted" }, { "coord": { "time": "2024-Q1" }, "value": 2497487.83, "source": "extracted" }, { "coord": { "time": "2024-Q2" }, "value": 3176233.82, "source": "extracted" }, { "coord": { "time": "2024-Q3" }, "value": 3212567.19, "source": "extracted" }, { "coord": { "time": "2024-Q4" }, "value": 3216505.52, "source": "extracted" }, { "coord": { "time": "2025-Q1" }, "value": 3183179.64, "source": "extracted" }, { "coord": { "time": "2025-Q2" }, "value": 3359542.17, "source": "extracted" }, { "coord": { "time": "2025-Q3" }, "value": 2898990.85, "source": "extracted" }, { "coord": { "time": "2025-Q4" }, "value": 3147334.91, "source": "extracted" }, { "coord": { "time": "2026-Q1" }, "value": 2864166.66, "source": "extracted" }, { "coord": { "time": "2026-Q2" }, "value": 3554194.04, "source": "extracted" } ], "provenance": { "upload_id": "", "filename": "Example Engineering 3 year.xlsx", "source_type": "excel", "extraction_id": "", "ext_type": "table", "location": { "type": "excel", "sheet": "IncomeStatementByPeriod", "sheet_index": 0 } }, "metadata": { "note": "2023-Q1..2026-Q2 from 'Example Engineering 3 year.xlsx' (reported group totals); 2021-Q1..2022-Q4 from 'Example Engineering 5 year.xlsx' (extraction , leaf-account sums). Aggregated by account code; ties to reported Gross Profit and Net Ordinary Income every quarter.", "aggregation": "Reported Gross Profit" } }, { "target": "sales_marketing_expense", "dims": [ "time" ], "series": [ { "coord": { "time": "2021-Q1" }, "value": -154629.85, "source": "extracted" }, { "coord": { "time": "2021-Q2" }, "value": -160251.03, "source": "extracted" }, { "coord": { "time": "2021-Q3" }, "value": -153073.64, "source": "extracted" }, { "coord": { "time": "2021-Q4" }, "value": -127524.03, "source": "extracted" }, { "coord": { "time": "2022-Q1" }, "value": -166599.5, "source": "extracted" }, { "coord": { "time": "2022-Q2" }, "value": -169608.29, "source": "extracted" }, { "coord": { "time": "2022-Q3" }, "value": -163385.45, "source": "extracted" }, { "coord": { "time": "2022-Q4" }, "value": -147989.81, "source": "extracted" }, { "coord": { "time": "2023-Q1" }, "value": -138300.37, "source": "extracted" }, { "coord": { "time": "2023-Q2" }, "value": -161530.45, "source": "extracted" }, { "coord": { "time": "2023-Q3" }, "value": -168015.69, "source": "extracted" }, { "coord": { "time": "2023-Q4" }, "value": -157733.62, "source": "extracted" }, { "coord": { "time": "2024-Q1" }, "value": -145981.49, "source": "extracted" }, { "coord": { "time": "2024-Q2" }, "value": -163958.04, "source": "extracted" }, { "coord": { "time": "2024-Q3" }, "value": -166364.62, "source": "extracted" }, { "coord": { "time": "2024-Q4" }, "value": -172662.03, "source": "extracted" }, { "coord": { "time": "2025-Q1" }, "value": -188491.4, "source": "extracted" }, { "coord": { "time": "2025-Q2" }, "value": -175566.01, "source": "extracted" }, { "coord": { "time": "2025-Q3" }, "value": -175602.4, "source": "extracted" }, { "coord": { "time": "2025-Q4" }, "value": -166138.85, "source": "extracted" }, { "coord": { "time": "2026-Q1" }, "value": -183290.26, "source": "extracted" }, { "coord": { "time": "2026-Q2" }, "value": -169153.59, "source": "extracted" } ], "provenance": { "upload_id": "", "filename": "Example Engineering 3 year.xlsx", "source_type": "excel", "extraction_id": "", "ext_type": "table", "location": { "type": "excel", "sheet": "IncomeStatementByPeriod", "sheet_index": 0 } }, "metadata": { "note": "2023-Q1..2026-Q2 from 'Example Engineering 3 year.xlsx' (reported group totals); 2021-Q1..2022-Q4 from 'Example Engineering 5 year.xlsx' (extraction , leaf-account sums). Aggregated by account code; ties to reported Gross Profit and Net Ordinary Income every quarter.", "aggregation": "60011/60015/60017 BD & B&P labour + 60020 B&P material/marketing/BD travel" } }, { "target": "general_admin_expense", "dims": [ "time" ], "series": [ { "coord": { "time": "2021-Q1" }, "value": -353894.91, "source": "extracted" }, { "coord": { "time": "2021-Q2" }, "value": -366936.25, "source": "extracted" }, { "coord": { "time": "2021-Q3" }, "value": -395858.41, "source": "extracted" }, { "coord": { "time": "2021-Q4" }, "value": -406300.16, "source": "extracted" }, { "coord": { "time": "2022-Q1" }, "value": -390129.32, "source": "extracted" }, { "coord": { "time": "2022-Q2" }, "value": -389525.67, "source": "extracted" }, { "coord": { "time": "2022-Q3" }, "value": -407424.05, "source": "extracted" }, { "coord": { "time": "2022-Q4" }, "value": -393276.34, "source": "extracted" }, { "coord": { "time": "2023-Q1" }, "value": -426654.67, "source": "extracted" }, { "coord": { "time": "2023-Q2" }, "value": -395923.04, "source": "extracted" }, { "coord": { "time": "2023-Q3" }, "value": -444812.28, "source": "extracted" }, { "coord": { "time": "2023-Q4" }, "value": -433616.1, "source": "extracted" }, { "coord": { "time": "2024-Q1" }, "value": -426042.26, "source": "extracted" }, { "coord": { "time": "2024-Q2" }, "value": -414510.15, "source": "extracted" }, { "coord": { "time": "2024-Q3" }, "value": -439506.44, "source": "extracted" }, { "coord": { "time": "2024-Q4" }, "value": -450187.92, "source": "extracted" }, { "coord": { "time": "2025-Q1" }, "value": -443595.32, "source": "extracted" }, { "coord": { "time": "2025-Q2" }, "value": -422873.47, "source": "extracted" }, { "coord": { "time": "2025-Q3" }, "value": -455640.06, "source": "extracted" }, { "coord": { "time": "2025-Q4" }, "value": -460830.46, "source": "extracted" }, { "coord": { "time": "2026-Q1" }, "value": -467719.89, "source": "extracted" }, { "coord": { "time": "2026-Q2" }, "value": -438464.24, "source": "extracted" } ], "provenance": { "upload_id": "", "filename": "Example Engineering 3 year.xlsx", "source_type": "excel", "extraction_id": "", "ext_type": "table", "location": { "type": "excel", "sheet": "IncomeStatementByPeriod", "sheet_index": 0 } }, "metadata": { "note": "2023-Q1..2026-Q2 from 'Example Engineering 3 year.xlsx' (reported group totals); 2021-Q1..2022-Q4 from 'Example Engineering 5 year.xlsx' (extraction , leaf-account sums). Aggregated by account code; ties to reported Gross Profit and Net Ordinary Income every quarter.", "aggregation": "60000 G&A ex-S&M + 90000 unallowable" } }, { "target": "overhead_expense", "dims": [ "time" ], "series": [ { "coord": { "time": "2021-Q1" }, "value": -416584.21, "source": "extracted" }, { "coord": { "time": "2021-Q2" }, "value": -416425.85, "source": "extracted" }, { "coord": { "time": "2021-Q3" }, "value": -463906.52, "source": "extracted" }, { "coord": { "time": "2021-Q4" }, "value": -471684.99, "source": "extracted" }, { "coord": { "time": "2022-Q1" }, "value": -417132.2, "source": "extracted" }, { "coord": { "time": "2022-Q2" }, "value": -424441.94, "source": "extracted" }, { "coord": { "time": "2022-Q3" }, "value": -479723.28, "source": "extracted" }, { "coord": { "time": "2022-Q4" }, "value": -468106.1, "source": "extracted" }, { "coord": { "time": "2023-Q1" }, "value": -490525.49, "source": "extracted" }, { "coord": { "time": "2023-Q2" }, "value": -489600.73, "source": "extracted" }, { "coord": { "time": "2023-Q3" }, "value": -538023.05, "source": "extracted" }, { "coord": { "time": "2023-Q4" }, "value": -460569.89, "source": "extracted" }, { "coord": { "time": "2024-Q1" }, "value": -511811.73, "source": "extracted" }, { "coord": { "time": "2024-Q2" }, "value": -542618.13, "source": "extracted" }, { "coord": { "time": "2024-Q3" }, "value": -538946.4, "source": "extracted" }, { "coord": { "time": "2024-Q4" }, "value": -515061.19, "source": "extracted" }, { "coord": { "time": "2025-Q1" }, "value": -448284.93, "source": "extracted" }, { "coord": { "time": "2025-Q2" }, "value": -515968.11, "source": "extracted" }, { "coord": { "time": "2025-Q3" }, "value": -504899.35, "source": "extracted" }, { "coord": { "time": "2025-Q4" }, "value": -565380.6, "source": "extracted" }, { "coord": { "time": "2026-Q1" }, "value": -543411.87, "source": "extracted" }, { "coord": { "time": "2026-Q2" }, "value": -520716.37, "source": "extracted" } ], "provenance": { "upload_id": "", "filename": "Example Engineering 3 year.xlsx", "source_type": "excel", "extraction_id": "", "ext_type": "table", "location": { "type": "excel", "sheet": "IncomeStatementByPeriod", "sheet_index": 0 } }, "metadata": { "note": "2023-Q1..2026-Q2 from 'Example Engineering 3 year.xlsx' (reported group totals); 2021-Q1..2022-Q4 from 'Example Engineering 5 year.xlsx' (extraction , leaf-account sums). Aggregated by account code; ties to reported Gross Profit and Net Ordinary Income every quarter.", "aggregation": "50000 Overhead ex-50300 depreciation" } }, { "target": "fringe_expense", "dims": [ "time" ], "series": [ { "coord": { "time": "2021-Q1" }, "value": -377510.88, "source": "extracted" }, { "coord": { "time": "2021-Q2" }, "value": -380871.27, "source": "extracted" }, { "coord": { "time": "2021-Q3" }, "value": -383966.48, "source": "extracted" }, { "coord": { "time": "2021-Q4" }, "value": -380008.28, "source": "extracted" }, { "coord": { "time": "2022-Q1" }, "value": -386547.38, "source": "extracted" }, { "coord": { "time": "2022-Q2" }, "value": -386736.55, "source": "extracted" }, { "coord": { "time": "2022-Q3" }, "value": -383651.55, "source": "extracted" }, { "coord": { "time": "2022-Q4" }, "value": -384601.14, "source": "extracted" }, { "coord": { "time": "2023-Q1" }, "value": -401660.64, "source": "extracted" }, { "coord": { "time": "2023-Q2" }, "value": -406525.83, "source": "extracted" }, { "coord": { "time": "2023-Q3" }, "value": -416477.81, "source": "extracted" }, { "coord": { "time": "2023-Q4" }, "value": -436485.99, "source": "extracted" }, { "coord": { "time": "2024-Q1" }, "value": -414198.41, "source": "extracted" }, { "coord": { "time": "2024-Q2" }, "value": -397373.16, "source": "extracted" }, { "coord": { "time": "2024-Q3" }, "value": -431127.96, "source": "extracted" }, { "coord": { "time": "2024-Q4" }, "value": -409049.27, "source": "extracted" }, { "coord": { "time": "2025-Q1" }, "value": -433214.23, "source": "extracted" }, { "coord": { "time": "2025-Q2" }, "value": -454692.14, "source": "extracted" }, { "coord": { "time": "2025-Q3" }, "value": -441974.81, "source": "extracted" }, { "coord": { "time": "2025-Q4" }, "value": -437587.25, "source": "extracted" }, { "coord": { "time": "2026-Q1" }, "value": -470172.35, "source": "extracted" }, { "coord": { "time": "2026-Q2" }, "value": -441362.91, "source": "extracted" } ], "provenance": { "upload_id": "", "filename": "Example Engineering 3 year.xlsx", "source_type": "excel", "extraction_id": "", "ext_type": "table", "location": { "type": "excel", "sheet": "IncomeStatementByPeriod", "sheet_index": 0 } }, "metadata": { "note": "2023-Q1..2026-Q2 from 'Example Engineering 3 year.xlsx' (reported group totals); 2021-Q1..2022-Q4 from 'Example Engineering 5 year.xlsx' (extraction , leaf-account sums). Aggregated by account code; ties to reported Gross Profit and Net Ordinary Income every quarter.", "aggregation": "70000 Fringe (incl. OH bonus, housing)" } }, { "target": "facilities_expense", "dims": [ "time" ], "series": [ { "coord": { "time": "2021-Q1" }, "value": -131169.79, "source": "extracted" }, { "coord": { "time": "2021-Q2" }, "value": -127885.52, "source": "extracted" }, { "coord": { "time": "2021-Q3" }, "value": -133952.65, "source": "extracted" }, { "coord": { "time": "2021-Q4" }, "value": -125857.62, "source": "extracted" }, { "coord": { "time": "2022-Q1" }, "value": -132321.25, "source": "extracted" }, { "coord": { "time": "2022-Q2" }, "value": -139057.81, "source": "extracted" }, { "coord": { "time": "2022-Q3" }, "value": -139566.58, "source": "extracted" }, { "coord": { "time": "2022-Q4" }, "value": -129219.84, "source": "extracted" }, { "coord": { "time": "2023-Q1" }, "value": -136394.02, "source": "extracted" }, { "coord": { "time": "2023-Q2" }, "value": -141131.81, "source": "extracted" }, { "coord": { "time": "2023-Q3" }, "value": -132386.19, "source": "extracted" }, { "coord": { "time": "2023-Q4" }, "value": -133063.54, "source": "extracted" }, { "coord": { "time": "2024-Q1" }, "value": -140876.95, "source": "extracted" }, { "coord": { "time": "2024-Q2" }, "value": -140418.1, "source": "extracted" }, { "coord": { "time": "2024-Q3" }, "value": -142320.37, "source": "extracted" }, { "coord": { "time": "2024-Q4" }, "value": -148162.87, "source": "extracted" }, { "coord": { "time": "2025-Q1" }, "value": -149796.97, "source": "extracted" }, { "coord": { "time": "2025-Q2" }, "value": -145569.96, "source": "extracted" }, { "coord": { "time": "2025-Q3" }, "value": -146096.3, "source": "extracted" }, { "coord": { "time": "2025-Q4" }, "value": -142111.61, "source": "extracted" }, { "coord": { "time": "2026-Q1" }, "value": -145783.98, "source": "extracted" }, { "coord": { "time": "2026-Q2" }, "value": -144567.45, "source": "extracted" } ], "provenance": { "upload_id": "", "filename": "Example Engineering 3 year.xlsx", "source_type": "excel", "extraction_id": "", "ext_type": "table", "location": { "type": "excel", "sheet": "IncomeStatementByPeriod", "sheet_index": 0 } }, "metadata": { "note": "2023-Q1..2026-Q2 from 'Example Engineering 3 year.xlsx' (reported group totals); 2021-Q1..2022-Q4 from 'Example Engineering 5 year.xlsx' (extraction , leaf-account sums). Aggregated by account code; ties to reported Gross Profit and Net Ordinary Income every quarter.", "aggregation": "80000 Use & Occupancy" } }, { "target": "depreciation_expense", "dims": [ "time" ], "series": [ { "coord": { "time": "2021-Q1" }, "value": -17515.9, "source": "extracted" }, { "coord": { "time": "2021-Q2" }, "value": -17377.25, "source": "extracted" }, { "coord": { "time": "2021-Q3" }, "value": -16368.04, "source": "extracted" }, { "coord": { "time": "2021-Q4" }, "value": -18042.06, "source": "extracted" }, { "coord": { "time": "2022-Q1" }, "value": -15916.45, "source": "extracted" }, { "coord": { "time": "2022-Q2" }, "value": -17188.6, "source": "extracted" }, { "coord": { "time": "2022-Q3" }, "value": -18868.48, "source": "extracted" }, { "coord": { "time": "2022-Q4" }, "value": -18511.93, "source": "extracted" }, { "coord": { "time": "2023-Q1" }, "value": -17068.35, "source": "extracted" }, { "coord": { "time": "2023-Q2" }, "value": -20347.68, "source": "extracted" }, { "coord": { "time": "2023-Q3" }, "value": -18652.2, "source": "extracted" }, { "coord": { "time": "2023-Q4" }, "value": -15980.62, "source": "extracted" }, { "coord": { "time": "2024-Q1" }, "value": -18197.94, "source": "extracted" }, { "coord": { "time": "2024-Q2" }, "value": -16705.14, "source": "extracted" }, { "coord": { "time": "2024-Q3" }, "value": -20392.03, "source": "extracted" }, { "coord": { "time": "2024-Q4" }, "value": -15969.99, "source": "extracted" }, { "coord": { "time": "2025-Q1" }, "value": -17713.25, "source": "extracted" }, { "coord": { "time": "2025-Q2" }, "value": -15930.04, "source": "extracted" }, { "coord": { "time": "2025-Q3" }, "value": -19021.9, "source": "extracted" }, { "coord": { "time": "2025-Q4" }, "value": -18224.96, "source": "extracted" }, { "coord": { "time": "2026-Q1" }, "value": -17911.19, "source": "extracted" }, { "coord": { "time": "2026-Q2" }, "value": -17517.34, "source": "extracted" } ], "provenance": { "upload_id": "", "filename": "Example Engineering 3 year.xlsx", "source_type": "excel", "extraction_id": "", "ext_type": "table", "location": { "type": "excel", "sheet": "IncomeStatementByPeriod", "sheet_index": 0 } }, "metadata": { "note": "2023-Q1..2026-Q2 from 'Example Engineering 3 year.xlsx' (reported group totals); 2021-Q1..2022-Q4 from 'Example Engineering 5 year.xlsx' (extraction , leaf-account sums). Aggregated by account code; ties to reported Gross Profit and Net Ordinary Income every quarter.", "aggregation": "50300 OH-Depreciation" } } ], "tests": [ { "id": "balance_sheet_balances_2026_q3", "kind": "bound", "title": "Balance sheet balances (2026-Q3)", "target": "balance_check{time:\"2026-Q3\"}", "min": -1, "max": 1 }, { "id": "balance_sheet_balances_2026_q4", "kind": "bound", "title": "Balance sheet balances (2026-Q4)", "target": "balance_check{time:\"2026-Q4\"}", "min": -1, "max": 1 }, { "id": "balance_sheet_balances_2027_q1", "kind": "bound", "title": "Balance sheet balances (2027-Q1)", "target": "balance_check{time:\"2027-Q1\"}", "min": -1, "max": 1 }, { "id": "balance_sheet_balances_2027_q2", "kind": "bound", "title": "Balance sheet balances (2027-Q2)", "target": "balance_check{time:\"2027-Q2\"}", "min": -1, "max": 1 }, { "id": "balance_sheet_balances_2027_q3", "kind": "bound", "title": "Balance sheet balances (2027-Q3)", "target": "balance_check{time:\"2027-Q3\"}", "min": -1, "max": 1 }, { "id": "balance_sheet_balances_2027_q4", "kind": "bound", "title": "Balance sheet balances (2027-Q4)", "target": "balance_check{time:\"2027-Q4\"}", "min": -1, "max": 1 }, { "id": "balance_sheet_balances_2028_q1", "kind": "bound", "title": "Balance sheet balances (2028-Q1)", "target": "balance_check{time:\"2028-Q1\"}", "min": -1, "max": 1 }, { "id": "balance_sheet_balances_2028_q2", "kind": "bound", "title": "Balance sheet balances (2028-Q2)", "target": "balance_check{time:\"2028-Q2\"}", "min": -1, "max": 1 }, { "id": "balance_sheet_balances_2028_q3", "kind": "bound", "title": "Balance sheet balances (2028-Q3)", "target": "balance_check{time:\"2028-Q3\"}", "min": -1, "max": 1 }, { "id": "balance_sheet_balances_2028_q4", "kind": "bound", "title": "Balance sheet balances (2028-Q4)", "target": "balance_check{time:\"2028-Q4\"}", "min": -1, "max": 1 }, { "id": "gross_margin_at_or_above_target_2026_q3", "kind": "bound", "title": "Blended gross margin at or above target (2026-Q3)", "target": "gross_margin{time:\"2026-Q3\"}", "min": 0.48700000000000004, "max": 1.0 }, { "id": "gross_margin_at_or_above_target_2026_q4", "kind": "bound", "title": "Blended gross margin at or above target (2026-Q4)", "target": "gross_margin{time:\"2026-Q4\"}", "min": 0.48700000000000004, "max": 1.0 }, { "id": "gross_margin_at_or_above_target_2027_q1", "kind": "bound", "title": "Blended gross margin at or above target (2027-Q1)", "target": "gross_margin{time:\"2027-Q1\"}", "min": 0.48700000000000004, "max": 1.0 }, { "id": "gross_margin_at_or_above_target_2027_q2", "kind": "bound", "title": "Blended gross margin at or above target (2027-Q2)", "target": "gross_margin{time:\"2027-Q2\"}", "min": 0.48700000000000004, "max": 1.0 }, { "id": "gross_margin_at_or_above_target_2027_q3", "kind": "bound", "title": "Blended gross margin at or above target (2027-Q3)", "target": "gross_margin{time:\"2027-Q3\"}", "min": 0.48700000000000004, "max": 1.0 }, { "id": "gross_margin_at_or_above_target_2027_q4", "kind": "bound", "title": "Blended gross margin at or above target (2027-Q4)", "target": "gross_margin{time:\"2027-Q4\"}", "min": 0.48700000000000004, "max": 1.0 }, { "id": "gross_margin_at_or_above_target_2028_q1", "kind": "bound", "title": "Blended gross margin at or above target (2028-Q1)", "target": "gross_margin{time:\"2028-Q1\"}", "min": 0.48700000000000004, "max": 1.0 }, { "id": "gross_margin_at_or_above_target_2028_q2", "kind": "bound", "title": "Blended gross margin at or above target (2028-Q2)", "target": "gross_margin{time:\"2028-Q2\"}", "min": 0.48700000000000004, "max": 1.0 }, { "id": "gross_margin_at_or_above_target_2028_q3", "kind": "bound", "title": "Blended gross margin at or above target (2028-Q3)", "target": "gross_margin{time:\"2028-Q3\"}", "min": 0.48700000000000004, "max": 1.0 }, { "id": "gross_margin_at_or_above_target_2028_q4", "kind": "bound", "title": "Blended gross margin at or above target (2028-Q4)", "target": "gross_margin{time:\"2028-Q4\"}", "min": 0.48700000000000004, "max": 1.0 }, { "id": "fp_gross_margin_sane_2026_q3", "kind": "bound", "title": "Implied fixed-price gross margin between 0% and 100% (2026-Q3)", "target": "fp_gross_margin{time:\"2026-Q3\"}", "min": 0.0, "max": 1.0 }, { "id": "fp_gross_margin_sane_2026_q4", "kind": "bound", "title": "Implied fixed-price gross margin between 0% and 100% (2026-Q4)", "target": "fp_gross_margin{time:\"2026-Q4\"}", "min": 0.0, "max": 1.0 }, { "id": "fp_gross_margin_sane_2027_q1", "kind": "bound", "title": "Implied fixed-price gross margin between 0% and 100% (2027-Q1)", "target": "fp_gross_margin{time:\"2027-Q1\"}", "min": 0.0, "max": 1.0 }, { "id": "fp_gross_margin_sane_2027_q2", "kind": "bound", "title": "Implied fixed-price gross margin between 0% and 100% (2027-Q2)", "target": "fp_gross_margin{time:\"2027-Q2\"}", "min": 0.0, "max": 1.0 }, { "id": "fp_gross_margin_sane_2027_q3", "kind": "bound", "title": "Implied fixed-price gross margin between 0% and 100% (2027-Q3)", "target": "fp_gross_margin{time:\"2027-Q3\"}", "min": 0.0, "max": 1.0 }, { "id": "fp_gross_margin_sane_2027_q4", "kind": "bound", "title": "Implied fixed-price gross margin between 0% and 100% (2027-Q4)", "target": "fp_gross_margin{time:\"2027-Q4\"}", "min": 0.0, "max": 1.0 }, { "id": "fp_gross_margin_sane_2028_q1", "kind": "bound", "title": "Implied fixed-price gross margin between 0% and 100% (2028-Q1)", "target": "fp_gross_margin{time:\"2028-Q1\"}", "min": 0.0, "max": 1.0 }, { "id": "fp_gross_margin_sane_2028_q2", "kind": "bound", "title": "Implied fixed-price gross margin between 0% and 100% (2028-Q2)", "target": "fp_gross_margin{time:\"2028-Q2\"}", "min": 0.0, "max": 1.0 }, { "id": "fp_gross_margin_sane_2028_q3", "kind": "bound", "title": "Implied fixed-price gross margin between 0% and 100% (2028-Q3)", "target": "fp_gross_margin{time:\"2028-Q3\"}", "min": 0.0, "max": 1.0 }, { "id": "fp_gross_margin_sane_2028_q4", "kind": "bound", "title": "Implied fixed-price gross margin between 0% and 100% (2028-Q4)", "target": "fp_gross_margin{time:\"2028-Q4\"}", "min": 0.0, "max": 1.0 }, { "id": "fp_margin_at_or_above_floor_2026_q3", "kind": "bound", "title": "Implied fixed-price gross margin at or above the floor (2026-Q3)", "target": "fp_gross_margin{time:\"2026-Q3\"}", "min": 0.199999, "max": 1.0 }, { "id": "fp_margin_at_or_above_floor_2026_q4", "kind": "bound", "title": "Implied fixed-price gross margin at or above the floor (2026-Q4)", "target": "fp_gross_margin{time:\"2026-Q4\"}", "min": 0.199999, "max": 1.0 }, { "id": "fp_margin_at_or_above_floor_2027_q1", "kind": "bound", "title": "Implied fixed-price gross margin at or above the floor (2027-Q1)", "target": "fp_gross_margin{time:\"2027-Q1\"}", "min": 0.199999, "max": 1.0 }, { "id": "fp_margin_at_or_above_floor_2027_q2", "kind": "bound", "title": "Implied fixed-price gross margin at or above the floor (2027-Q2)", "target": "fp_gross_margin{time:\"2027-Q2\"}", "min": 0.199999, "max": 1.0 }, { "id": "fp_margin_at_or_above_floor_2027_q3", "kind": "bound", "title": "Implied fixed-price gross margin at or above the floor (2027-Q3)", "target": "fp_gross_margin{time:\"2027-Q3\"}", "min": 0.199999, "max": 1.0 }, { "id": "fp_margin_at_or_above_floor_2027_q4", "kind": "bound", "title": "Implied fixed-price gross margin at or above the floor (2027-Q4)", "target": "fp_gross_margin{time:\"2027-Q4\"}", "min": 0.199999, "max": 1.0 }, { "id": "fp_margin_at_or_above_floor_2028_q1", "kind": "bound", "title": "Implied fixed-price gross margin at or above the floor (2028-Q1)", "target": "fp_gross_margin{time:\"2028-Q1\"}", "min": 0.199999, "max": 1.0 }, { "id": "fp_margin_at_or_above_floor_2028_q2", "kind": "bound", "title": "Implied fixed-price gross margin at or above the floor (2028-Q2)", "target": "fp_gross_margin{time:\"2028-Q2\"}", "min": 0.199999, "max": 1.0 }, { "id": "fp_margin_at_or_above_floor_2028_q3", "kind": "bound", "title": "Implied fixed-price gross margin at or above the floor (2028-Q3)", "target": "fp_gross_margin{time:\"2028-Q3\"}", "min": 0.199999, "max": 1.0 }, { "id": "fp_margin_at_or_above_floor_2028_q4", "kind": "bound", "title": "Implied fixed-price gross margin at or above the floor (2028-Q4)", "target": "fp_gross_margin{time:\"2028-Q4\"}", "min": 0.199999, "max": 1.0 }, { "id": "revenue_positive_2026_q3", "kind": "bound", "title": "Revenue positive and plausible (2026-Q3)", "target": "revenue{time:\"2026-Q3\"}", "min": 0, "max": 20000000 }, { "id": "revenue_positive_2026_q4", "kind": "bound", "title": "Revenue positive and plausible (2026-Q4)", "target": "revenue{time:\"2026-Q4\"}", "min": 0, "max": 20000000 }, { "id": "revenue_positive_2027_q1", "kind": "bound", "title": "Revenue positive and plausible (2027-Q1)", "target": "revenue{time:\"2027-Q1\"}", "min": 0, "max": 20000000 }, { "id": "revenue_positive_2027_q2", "kind": "bound", "title": "Revenue positive and plausible (2027-Q2)", "target": "revenue{time:\"2027-Q2\"}", "min": 0, "max": 20000000 }, { "id": "revenue_positive_2027_q3", "kind": "bound", "title": "Revenue positive and plausible (2027-Q3)", "target": "revenue{time:\"2027-Q3\"}", "min": 0, "max": 20000000 }, { "id": "revenue_positive_2027_q4", "kind": "bound", "title": "Revenue positive and plausible (2027-Q4)", "target": "revenue{time:\"2027-Q4\"}", "min": 0, "max": 20000000 }, { "id": "revenue_positive_2028_q1", "kind": "bound", "title": "Revenue positive and plausible (2028-Q1)", "target": "revenue{time:\"2028-Q1\"}", "min": 0, "max": 20000000 }, { "id": "revenue_positive_2028_q2", "kind": "bound", "title": "Revenue positive and plausible (2028-Q2)", "target": "revenue{time:\"2028-Q2\"}", "min": 0, "max": 20000000 }, { "id": "revenue_positive_2028_q3", "kind": "bound", "title": "Revenue positive and plausible (2028-Q3)", "target": "revenue{time:\"2028-Q3\"}", "min": 0, "max": 20000000 }, { "id": "revenue_positive_2028_q4", "kind": "bound", "title": "Revenue positive and plausible (2028-Q4)", "target": "revenue{time:\"2028-Q4\"}", "min": 0, "max": 20000000 }, { "id": "tm_share_bounds_2026_q3", "kind": "bound", "title": "T&M share of revenue between 60% and 100% (2026-Q3)", "target": "tm_share_of_revenue{time:\"2026-Q3\"}", "min": 0.6, "max": 1.0 }, { "id": "tm_share_bounds_2026_q4", "kind": "bound", "title": "T&M share of revenue between 60% and 100% (2026-Q4)", "target": "tm_share_of_revenue{time:\"2026-Q4\"}", "min": 0.6, "max": 1.0 }, { "id": "tm_share_bounds_2027_q1", "kind": "bound", "title": "T&M share of revenue between 60% and 100% (2027-Q1)", "target": "tm_share_of_revenue{time:\"2027-Q1\"}", "min": 0.6, "max": 1.0 }, { "id": "tm_share_bounds_2027_q2", "kind": "bound", "title": "T&M share of revenue between 60% and 100% (2027-Q2)", "target": "tm_share_of_revenue{time:\"2027-Q2\"}", "min": 0.6, "max": 1.0 }, { "id": "tm_share_bounds_2027_q3", "kind": "bound", "title": "T&M share of revenue between 60% and 100% (2027-Q3)", "target": "tm_share_of_revenue{time:\"2027-Q3\"}", "min": 0.6, "max": 1.0 }, { "id": "tm_share_bounds_2027_q4", "kind": "bound", "title": "T&M share of revenue between 60% and 100% (2027-Q4)", "target": "tm_share_of_revenue{time:\"2027-Q4\"}", "min": 0.6, "max": 1.0 }, { "id": "tm_share_bounds_2028_q1", "kind": "bound", "title": "T&M share of revenue between 60% and 100% (2028-Q1)", "target": "tm_share_of_revenue{time:\"2028-Q1\"}", "min": 0.6, "max": 1.0 }, { "id": "tm_share_bounds_2028_q2", "kind": "bound", "title": "T&M share of revenue between 60% and 100% (2028-Q2)", "target": "tm_share_of_revenue{time:\"2028-Q2\"}", "min": 0.6, "max": 1.0 }, { "id": "tm_share_bounds_2028_q3", "kind": "bound", "title": "T&M share of revenue between 60% and 100% (2028-Q3)", "target": "tm_share_of_revenue{time:\"2028-Q3\"}", "min": 0.6, "max": 1.0 }, { "id": "tm_share_bounds_2028_q4", "kind": "bound", "title": "T&M share of revenue between 60% and 100% (2028-Q4)", "target": "tm_share_of_revenue{time:\"2028-Q4\"}", "min": 0.6, "max": 1.0 }, { "id": "ending_cash_floor_2026_q3", "kind": "bound", "title": "Ending cash stays positive (2026-Q3)", "target": "ending_cash{time:\"2026-Q3\"}", "min": 0, "max": 100000000 }, { "id": "ending_cash_floor_2026_q4", "kind": "bound", "title": "Ending cash stays positive (2026-Q4)", "target": "ending_cash{time:\"2026-Q4\"}", "min": 0, "max": 100000000 }, { "id": "ending_cash_floor_2027_q1", "kind": "bound", "title": "Ending cash stays positive (2027-Q1)", "target": "ending_cash{time:\"2027-Q1\"}", "min": 0, "max": 100000000 }, { "id": "ending_cash_floor_2027_q2", "kind": "bound", "title": "Ending cash stays positive (2027-Q2)", "target": "ending_cash{time:\"2027-Q2\"}", "min": 0, "max": 100000000 }, { "id": "ending_cash_floor_2027_q3", "kind": "bound", "title": "Ending cash stays positive (2027-Q3)", "target": "ending_cash{time:\"2027-Q3\"}", "min": 0, "max": 100000000 }, { "id": "ending_cash_floor_2027_q4", "kind": "bound", "title": "Ending cash stays positive (2027-Q4)", "target": "ending_cash{time:\"2027-Q4\"}", "min": 0, "max": 100000000 }, { "id": "ending_cash_floor_2028_q1", "kind": "bound", "title": "Ending cash stays positive (2028-Q1)", "target": "ending_cash{time:\"2028-Q1\"}", "min": 0, "max": 100000000 }, { "id": "ending_cash_floor_2028_q2", "kind": "bound", "title": "Ending cash stays positive (2028-Q2)", "target": "ending_cash{time:\"2028-Q2\"}", "min": 0, "max": 100000000 }, { "id": "ending_cash_floor_2028_q3", "kind": "bound", "title": "Ending cash stays positive (2028-Q3)", "target": "ending_cash{time:\"2028-Q3\"}", "min": 0, "max": 100000000 }, { "id": "ending_cash_floor_2028_q4", "kind": "bound", "title": "Ending cash stays positive (2028-Q4)", "target": "ending_cash{time:\"2028-Q4\"}", "min": 0, "max": 100000000 } ] } ], "views": [ { "id": "exec_summary", "kind": "report", "title": "Exec Summary", "time_axes": { "base_freq": "quarterly", "rollups": [ "yearly" ] }, "layout": { "sections": [ { "id": "bookings", "title": "Bookings", "lines": [ { "ref": "pipeline_expected_bookings", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "tm_new_bookings", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "fp_new_bookings", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "total_bookings", "type": "metric", "format": "currency", "style": "subtotal", "summary": "sum" } ] }, { "id": "pnl", "title": "P&L Summary", "lines": [ { "ref": "tm_revenue", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "fp_revenue", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "series_revenue", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "revenue", "type": "metric", "format": "currency", "style": "subtotal", "summary": "sum", "annotations": [ { "id": "revenue_yoy", "kind": "yoy" } ] }, { "ref": "cost_of_revenue", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "gross_profit", "type": "metric", "format": "currency", "style": "subtotal", "summary": "sum", "annotations": [ { "id": "gm", "kind": "margin", "base": "revenue" } ] }, { "ref": "fp_gross_margin", "type": "metric", "format": "percent", "summary": "avg" }, { "ref": "operating_expenses", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "ebitda", "type": "metric", "format": "currency", "style": "subtotal", "summary": "sum", "annotations": [ { "id": "ebitda_m", "kind": "margin", "base": "revenue" } ] }, { "ref": "net_income", "type": "metric", "format": "currency", "style": "highlight_total", "summary": "sum", "annotations": [ { "id": "ni_m", "kind": "margin", "base": "revenue" } ] } ] }, { "id": "cash", "title": "Cash", "lines": [ { "ref": "operating_cash_flow", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "capital_expenditures", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "free_cash_flow", "type": "metric", "format": "currency", "style": "key_total", "summary": "sum" }, { "ref": "ending_cash", "type": "metric", "format": "currency", "summary": "last" } ] } ] } }, { "id": "income_statement", "kind": "report", "title": "Income Statement", "time_axes": { "base_freq": "quarterly", "rollups": [ "yearly" ] }, "layout": { "sections": [ { "id": "revenue", "title": "Revenue", "lines": [ { "ref": "tm_labor_revenue", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "tm_material_revenue", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "tm_revenue", "type": "metric", "format": "currency", "style": "subtotal", "summary": "sum" }, { "ref": "fp_revenue", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "series_revenue", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "revenue", "type": "metric", "format": "currency", "style": "key_total", "summary": "sum", "annotations": [ { "id": "rev_yoy", "kind": "yoy" } ] } ] }, { "id": "cogs", "title": "Cost of Revenue", "lines": [ { "ref": "tm_material_cogs", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "tm_labor_cogs", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "fp_cogs", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "series_cogs", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "cost_of_revenue", "type": "metric", "format": "currency", "style": "subtotal", "summary": "sum" }, { "ref": "gross_profit", "type": "metric", "format": "currency", "style": "subtotal", "summary": "sum", "annotations": [ { "id": "gm2", "kind": "margin", "base": "revenue" } ] } ] }, { "id": "opex", "title": "Operating Expenses", "lines": [ { "ref": "sales_marketing_expense", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "general_admin_expense", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "overhead_expense", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "fringe_expense", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "facilities_expense", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "operating_expenses", "type": "metric", "format": "currency", "style": "subtotal", "summary": "sum" }, { "ref": "ebitda", "type": "metric", "format": "currency", "style": "subtotal", "summary": "sum", "annotations": [ { "id": "ebitda_m2", "kind": "margin", "base": "revenue" } ] }, { "ref": "depreciation_expense", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "ebit", "type": "metric", "format": "currency", "style": "subtotal", "summary": "sum" }, { "ref": "net_income", "type": "metric", "format": "currency", "style": "highlight_total", "summary": "sum" } ] } ] } }, { "id": "cash_flow_statement", "kind": "report", "title": "Cash Flow", "time_axes": { "base_freq": "quarterly", "rollups": [ "yearly" ] }, "layout": { "sections": [ { "id": "cfo", "title": "Operating", "lines": [ { "ref": "net_income", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "depreciation_expense", "type": "metric", "format": "currency", "title": "Add back: depreciation", "summary": "sum" }, { "ref": "change_in_ar", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "change_in_ap", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "operating_cash_flow", "type": "metric", "format": "currency", "style": "subtotal", "summary": "sum" } ] }, { "id": "cfi", "title": "Investing & Cash", "lines": [ { "ref": "capital_expenditures", "type": "metric", "format": "currency", "summary": "sum" }, { "ref": "free_cash_flow", "type": "metric", "format": "currency", "style": "key_total", "summary": "sum" }, { "ref": "beginning_cash", "type": "metric", "format": "currency", "summary": "first" }, { "ref": "ending_cash", "type": "metric", "format": "currency", "style": "highlight_total", "summary": "last" } ] } ] } }, { "id": "balance_sheet", "kind": "report", "title": "Balance Sheet", "time_axes": { "base_freq": "quarterly", "rollups": [ "yearly" ] }, "layout": { "sections": [ { "id": "assets", "title": "Assets", "lines": [ { "ref": "ending_cash", "type": "metric", "format": "currency", "summary": "last" }, { "ref": "accounts_receivable", "type": "metric", "format": "currency", "summary": "last" }, { "ref": "ending_ppe", "type": "metric", "format": "currency", "summary": "last" }, { "ref": "total_assets", "type": "metric", "format": "currency", "style": "subtotal", "summary": "last" } ] }, { "id": "liab_eq", "title": "Liabilities & Equity", "lines": [ { "ref": "accounts_payable", "type": "metric", "format": "currency", "summary": "last" }, { "ref": "total_liabilities", "type": "metric", "format": "currency", "style": "subtotal", "summary": "last" }, { "ref": "total_equity", "type": "metric", "format": "currency", "style": "subtotal", "summary": "last" }, { "ref": "total_liabilities_and_equity", "type": "metric", "format": "currency", "style": "key_total", "summary": "last" }, { "ref": "balance_check", "type": "metric", "format": "currency", "summary": "last" } ] } ] } } ] }