{"text_format":"3","workbook":"xlsx","n_sheets":14,"sheets":["Overview","Assumptions","P&L","Balance sheet","Cash flow","13 week cash","Projects","Project register","Working capital","Assets debt","Budget","Actual inputs","Forecast review","Guide"],"read":"whole","date_system":"1900"}

{"sheet":"Overview","index":0,"n_rows":54,"n_cols":9,"rows_kept":54}
[]
[null,null,"Construction & renovation finance demonstration"]
[]
[null,null,"Selected case",null,{"$f":"'Assumptions'!$G$4","v":"Base"},null,null,"EUR. Entirely fictional."]
[]
[null,null,"Cedarworks Projects — fictional"]
[null,null,"31 August 2026. January–August actuals; September–December forecast."]
[]
[null,null,"August result",null,"Actual","Original budget","Variance"]
[null,null,"Revenue",null,{"$f":"'P&L'!L8","v":{"v":469595.8982413555,"d":"469,596"}},{"$f":"'Budget'!L8","v":{"v":462968.4205516291,"d":"462,968"}},{"$f":"E10-F10","v":{"v":6627.477689726395,"d":"6,627"}}]
[null,null,"Gross profit",null,{"$f":"'P&L'!L15","v":{"v":125095.89824135549,"d":"125,096"}},{"$f":"'Budget'!L15","v":{"v":118468.4205516291,"d":"118,468"}},{"$f":"E11-F11","v":{"v":6627.477689726395,"d":"6,627"}}]
[null,null,"EBITDA",null,{"$f":"'P&L'!L21","v":{"v":72595.89824135549,"d":"72,596"}},{"$f":"'Budget'!L21","v":{"v":67793.4205516291,"d":"67,793"}},{"$f":"E12-F12","v":{"v":4802.477689726395,"d":"4,802"}}]
[null,null,"Net profit",null,{"$f":"'P&L'!L28","v":{"v":53586.88525975107,"d":"53,587"}},{"$f":"'Budget'!L28","v":{"v":49744.90310796994,"d":"49,745"}},{"$f":"E13-F13","v":{"v":3841.982151781129,"d":"3,842"}}]
[null,null,"Gross margin",null,{"$f":"'P&L'!L16","v":{"v":0.2663905257900287,"d":"26.6%"}},{"$f":"'Budget'!L16","v":{"v":0.2558887718744907,"d":"25.6%"}},{"$f":"(E14-F14)*100","v":{"v":1.0501753915537981,"d":"1.1 pp"}}]
[]
[]
[null,null,"Closing cash at 31 August",null,{"$f":"'Balance sheet'!L8","v":{"v":298007.97966666677,"d":"€298,008"}}]
[null,null,"Lowest scheduled end-of-day cash",null,{"$f":"'13 week cash'!F23","v":{"v":95946.35963951636,"d":"€95,946"}}]
[null,null,"Reserve shortfall at daily low",null,{"$f":"MIN(0,E18-'Assumptions'!$E$148)","v":{"v":-29053.640360483638,"d":"(€29,054)"}}]
[null,null,"August contract assets",null,{"$f":"'Balance sheet'!L10","v":{"v":330494.70438733016,"d":"€330,495"}}]
[null,null,"August retention receivables",null,{"$f":"'Balance sheet'!L11","v":{"v":105008.707,"d":"€105,009"}}]
[]
[]
[null,null,"Full-year revenue",null,{"$f":"SUM('P&L'!E8:P8)","v":{"v":4538000,"d":"€4,538,000"}}]
[null,null,"Full-year EBITDA",null,{"$f":"SUM('P&L'!E21:P21)","v":{"v":634499.9999999999,"d":"€634,500"}}]
[null,null,"December closing cash",null,{"$f":"'Balance sheet'!P8","v":{"v":454942.122016129,"d":"€454,942"}}]
[]
[]
[]
[null,null,"CFO action register"]
[]
[null,null,"Priority","Financial issue","Exposure EUR","Action","Owner","Due","Status"]
[null,null,"High","Lowest scheduled cash",{"$f":"'13 week cash'!F23","v":{"v":95946.35963951636,"d":"95,946"}},"Align milestone receipts and commitments before new work starts.","CFO","2026-09-04","Open"]
[null,null,"High","Earned work not yet billed",{"$f":"'Balance sheet'!L10","v":{"v":330494.70438733016,"d":"330,495"}},"Certify completed work and secure progress invoices by project.","Commercial lead","2026-09-07","In progress"]
[null,null,"High","Unapproved variation requests",{"$f":"SUM('Project register'!G8:G13)","v":{"v":133000,"d":"133,000"}},"Secure written approvals; exclude speculative claims from revenue.","Project director","2026-09-08","Open"]
[null,null,"Medium","Retention receivables",{"$f":"'Balance sheet'!L11","v":{"v":105008.707,"d":"105,009"}},"Record release conditions and completion evidence.","Project managers","2026-09-11","Open"]
[]
[]
[]
[null,null,"Monthly cash and operating reserve"]
[]
[null,null,"Month","Closing cash","Reserve"]
[null,null,"Jan 26",{"$f":"'Balance sheet'!E8","v":{"v":797859.2741935484,"d":"797,859"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}}]
[null,null,"Feb 26",{"$f":"'Balance sheet'!F8","v":{"v":698785.9866666667,"d":"698,786"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}}]
[null,null,"Mar 26",{"$f":"'Balance sheet'!G8","v":{"v":607264.5111774193,"d":"607,265"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}}]
[null,null,"Apr 26",{"$f":"'Balance sheet'!H8","v":{"v":523604.65883333335,"d":"523,605"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}}]
[null,null,"May 26",{"$f":"'Balance sheet'!I8","v":{"v":457077.2944892474,"d":"457,077"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}}]
[null,null,"Jun 26",{"$f":"'Balance sheet'!J8","v":{"v":389455.0946666667,"d":"389,455"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}}]
[null,null,"Jul 26",{"$f":"'Balance sheet'!K8","v":{"v":331533.2869193548,"d":"331,533"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}}]
[null,null,"Aug 26",{"$f":"'Balance sheet'!L8","v":{"v":298007.97966666677,"d":"298,008"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}}]
[null,null,"Sept 26",{"$f":"'Balance sheet'!M8","v":{"v":345334.44299999997,"d":"345,334"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}}]
[null,null,"Oct 26",{"$f":"'Balance sheet'!N8","v":{"v":359618.86443548376,"d":"359,619"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}}]
[null,null,"Nov 26",{"$f":"'Balance sheet'!O8","v":{"v":425600.42916666676,"d":"425,600"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}}]
[null,null,"Dec 26",{"$f":"'Balance sheet'!P8","v":{"v":454942.122016129,"d":"454,942"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}}]

{"sheet":"Assumptions","index":1,"n_rows":151,"n_cols":16,"rows_kept":151}
[]
[null,null,"Assumptions"]
[]
[null,null,"Selected case",null,1,null,{"$f":"CHOOSE(E4,\"Base\",\"Downside\")","v":"Base"},"EUR. Entirely fictional."]
[null,null,"1 = Base; 2 = Downside"]
[{"$nulls":4},"Actual","Actual","Actual","Actual","Actual","Actual","Actual","Actual","Forecast","Forecast","Forecast","Forecast"]
[{"$nulls":4},"2026-01-01","2026-02-01","2026-03-01","2026-04-01","2026-05-01","2026-06-01","2026-07-01","2026-08-01","2026-09-01","2026-10-01","2026-11-01","2026-12-01"]
[null,null,"Management and administration payroll — active",null,{"$f":"'Actual inputs'!E8","v":{"v":33000,"d":"€33,000"}},{"$f":"'Actual inputs'!F8","v":{"v":33500,"d":"€33,500"}},{"$f":"'Actual inputs'!G8","v":{"v":34000,"d":"€34,000"}},{"$f":"'Actual inputs'!H8","v":{"v":34500,"d":"€34,500"}},{"$f":"'Actual inputs'!I8","v":{"v":35000,"d":"€35,000"}},{"$f":"'Actual inputs'!J8","v":{"v":35500,"d":"€35,500"}},{"$f":"'Actual inputs'!K8","v":{"v":36000,"d":"€36,000"}},{"$f":"'Actual inputs'!L8","v":{"v":36500,"d":"€36,500"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M9),M9,NA()),IF($E$4=2,IF(ISNUMBER(M10),M10,NA()),NA()))","v":{"v":37500,"d":"€37,500"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N9),N9,NA()),IF($E$4=2,IF(ISNUMBER(N10),N10,NA()),NA()))","v":{"v":38000,"d":"€38,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O9),O9,NA()),IF($E$4=2,IF(ISNUMBER(O10),O10,NA()),NA()))","v":{"v":39000,"d":"€39,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P9),P9,NA()),IF($E$4=2,IF(ISNUMBER(P10),P10,NA()),NA()))","v":{"v":39000,"d":"€39,000"}}]
[null,null,"Base",{"$nulls":9},{"v":37500,"d":"37,500"},{"v":38000,"d":"38,000"},{"v":39000,"d":"39,000"},{"v":39000,"d":"39,000"}]
[null,null,"Downside",{"$nulls":9},{"v":39000,"d":"39,000"},{"v":40000,"d":"40,000"},{"v":41000,"d":"41,000"},{"v":41000,"d":"41,000"}]
[null,null,"Business development — active",null,{"$f":"'Actual inputs'!E9","v":{"v":6500,"d":"€6,500"}},{"$f":"'Actual inputs'!F9","v":{"v":6500,"d":"€6,500"}},{"$f":"'Actual inputs'!G9","v":{"v":6500,"d":"€6,500"}},{"$f":"'Actual inputs'!H9","v":{"v":6500,"d":"€6,500"}},{"$f":"'Actual inputs'!I9","v":{"v":6500,"d":"€6,500"}},{"$f":"'Actual inputs'!J9","v":{"v":6500,"d":"€6,500"}},{"$f":"'Actual inputs'!K9","v":{"v":6500,"d":"€6,500"}},{"$f":"'Actual inputs'!L9","v":{"v":6500,"d":"€6,500"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M12),M12,NA()),IF($E$4=2,IF(ISNUMBER(M13),M13,NA()),NA()))","v":{"v":7000,"d":"€7,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N12),N12,NA()),IF($E$4=2,IF(ISNUMBER(N13),N13,NA()),NA()))","v":{"v":7000,"d":"€7,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O12),O12,NA()),IF($E$4=2,IF(ISNUMBER(O13),O13,NA()),NA()))","v":{"v":7000,"d":"€7,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P12),P12,NA()),IF($E$4=2,IF(ISNUMBER(P13),P13,NA()),NA()))","v":{"v":7000,"d":"€7,000"}}]
[null,null,"Base",{"$nulls":9},{"v":7000,"d":"7,000"},{"v":7000,"d":"7,000"},{"v":7000,"d":"7,000"},{"v":7000,"d":"7,000"}]
[null,null,"Downside",{"$nulls":9},{"v":6500,"d":"6,500"},{"v":6500,"d":"6,500"},{"v":6500,"d":"6,500"},{"v":6500,"d":"6,500"}]
[null,null,"Office, insurance and general costs — active",null,{"$f":"'Actual inputs'!E10","v":{"v":9500,"d":"€9,500"}},{"$f":"'Actual inputs'!F10","v":{"v":9500,"d":"€9,500"}},{"$f":"'Actual inputs'!G10","v":{"v":9500,"d":"€9,500"}},{"$f":"'Actual inputs'!H10","v":{"v":9500,"d":"€9,500"}},{"$f":"'Actual inputs'!I10","v":{"v":9500,"d":"€9,500"}},{"$f":"'Actual inputs'!J10","v":{"v":9500,"d":"€9,500"}},{"$f":"'Actual inputs'!K10","v":{"v":9500,"d":"€9,500"}},{"$f":"'Actual inputs'!L10","v":{"v":9500,"d":"€9,500"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M15),M15,NA()),IF($E$4=2,IF(ISNUMBER(M16),M16,NA()),NA()))","v":{"v":10000,"d":"€10,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N15),N15,NA()),IF($E$4=2,IF(ISNUMBER(N16),N16,NA()),NA()))","v":{"v":10000,"d":"€10,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O15),O15,NA()),IF($E$4=2,IF(ISNUMBER(O16),O16,NA()),NA()))","v":{"v":10000,"d":"€10,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P15),P15,NA()),IF($E$4=2,IF(ISNUMBER(P16),P16,NA()),NA()))","v":{"v":10000,"d":"€10,000"}}]
[null,null,"Base",{"$nulls":9},{"v":10000,"d":"10,000"},{"v":10000,"d":"10,000"},{"v":10000,"d":"10,000"},{"v":10000,"d":"10,000"}]
[null,null,"Downside",{"$nulls":9},{"v":10000,"d":"10,000"},{"v":10000,"d":"10,000"},{"v":10000,"d":"10,000"},{"v":10000,"d":"10,000"}]
[null,null,"Direct systems and software — active",null,{"$f":"'Actual inputs'!E11","v":{"v":4500,"d":"€4,500"}},{"$f":"'Actual inputs'!F11","v":{"v":4500,"d":"€4,500"}},{"$f":"'Actual inputs'!G11","v":{"v":4500,"d":"€4,500"}},{"$f":"'Actual inputs'!H11","v":{"v":4500,"d":"€4,500"}},{"$f":"'Actual inputs'!I11","v":{"v":4500,"d":"€4,500"}},{"$f":"'Actual inputs'!J11","v":{"v":4500,"d":"€4,500"}},{"$f":"'Actual inputs'!K11","v":{"v":4500,"d":"€4,500"}},{"$f":"'Actual inputs'!L11","v":{"v":4500,"d":"€4,500"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M18),M18,NA()),IF($E$4=2,IF(ISNUMBER(M19),M19,NA()),NA()))","v":{"v":5000,"d":"€5,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N18),N18,NA()),IF($E$4=2,IF(ISNUMBER(N19),N19,NA()),NA()))","v":{"v":5000,"d":"€5,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O18),O18,NA()),IF($E$4=2,IF(ISNUMBER(O19),O19,NA()),NA()))","v":{"v":5000,"d":"€5,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P18),P18,NA()),IF($E$4=2,IF(ISNUMBER(P19),P19,NA()),NA()))","v":{"v":5000,"d":"€5,000"}}]
[null,null,"Base",{"$nulls":9},{"v":5000,"d":"5,000"},{"v":5000,"d":"5,000"},{"v":5000,"d":"5,000"},{"v":5000,"d":"5,000"}]
[null,null,"Downside",{"$nulls":9},{"v":5000,"d":"5,000"},{"v":5000,"d":"5,000"},{"v":5000,"d":"5,000"},{"v":5000,"d":"5,000"}]
[null,null,"Target closing trade receivable days — active",null,{"$f":"'Actual inputs'!E12","v":{"v":40,"d":"40.0"}},{"$f":"'Actual inputs'!F12","v":{"v":40,"d":"40.0"}},{"$f":"'Actual inputs'!G12","v":{"v":40,"d":"40.0"}},{"$f":"'Actual inputs'!H12","v":{"v":40,"d":"40.0"}},{"$f":"'Actual inputs'!I12","v":{"v":40,"d":"40.0"}},{"$f":"'Actual inputs'!J12","v":{"v":40,"d":"40.0"}},{"$f":"'Actual inputs'!K12","v":{"v":40,"d":"40.0"}},{"$f":"'Actual inputs'!L12","v":{"v":40,"d":"40.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M21),M21,NA()),IF($E$4=2,IF(ISNUMBER(M22),M22,NA()),NA()))","v":{"v":38,"d":"38.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N21),N21,NA()),IF($E$4=2,IF(ISNUMBER(N22),N22,NA()),NA()))","v":{"v":36,"d":"36.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O21),O21,NA()),IF($E$4=2,IF(ISNUMBER(O22),O22,NA()),NA()))","v":{"v":35,"d":"35.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P21),P21,NA()),IF($E$4=2,IF(ISNUMBER(P22),P22,NA()),NA()))","v":{"v":35,"d":"35.0"}}]
[null,null,"Base",{"$nulls":9},{"v":38,"d":"38.0"},{"v":36,"d":"36.0"},{"v":35,"d":"35.0"},{"v":35,"d":"35.0"}]
[null,null,"Downside",{"$nulls":9},{"v":55,"d":"55.0"},{"v":58,"d":"58.0"},{"v":60,"d":"60.0"},{"v":60,"d":"60.0"}]
[null,null,"New supplier payable days — active",null,{"$f":"'Actual inputs'!E13","v":{"v":30,"d":"30.0"}},{"$f":"'Actual inputs'!F13","v":{"v":30,"d":"30.0"}},{"$f":"'Actual inputs'!G13","v":{"v":30,"d":"30.0"}},{"$f":"'Actual inputs'!H13","v":{"v":30,"d":"30.0"}},{"$f":"'Actual inputs'!I13","v":{"v":30,"d":"30.0"}},{"$f":"'Actual inputs'!J13","v":{"v":30,"d":"30.0"}},{"$f":"'Actual inputs'!K13","v":{"v":30,"d":"30.0"}},{"$f":"'Actual inputs'!L13","v":{"v":30,"d":"30.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M24),M24,NA()),IF($E$4=2,IF(ISNUMBER(M25),M25,NA()),NA()))","v":{"v":30,"d":"30.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N24),N24,NA()),IF($E$4=2,IF(ISNUMBER(N25),N25,NA()),NA()))","v":{"v":30,"d":"30.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O24),O24,NA()),IF($E$4=2,IF(ISNUMBER(O25),O25,NA()),NA()))","v":{"v":30,"d":"30.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P24),P24,NA()),IF($E$4=2,IF(ISNUMBER(P25),P25,NA()),NA()))","v":{"v":30,"d":"30.0"}}]
[null,null,"Base",{"$nulls":9},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"}]
[null,null,"Downside",{"$nulls":9},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"}]
[null,null,"Cash capital expenditure — active",null,{"$f":"'Actual inputs'!E14","v":{"v":6000,"d":"€6,000"}},{"$f":"'Actual inputs'!F14","v":{"v":4000,"d":"€4,000"}},{"$f":"'Actual inputs'!G14","v":{"v":8000,"d":"€8,000"}},{"$f":"'Actual inputs'!H14","v":{"v":6000,"d":"€6,000"}},{"$f":"'Actual inputs'!I14","v":{"v":9000,"d":"€9,000"}},{"$f":"'Actual inputs'!J14","v":{"v":5000,"d":"€5,000"}},{"$f":"'Actual inputs'!K14","v":{"v":8000,"d":"€8,000"}},{"$f":"'Actual inputs'!L14","v":{"v":6000,"d":"€6,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M27),M27,NA()),IF($E$4=2,IF(ISNUMBER(M28),M28,NA()),NA()))","v":{"v":42000,"d":"€42,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N27),N27,NA()),IF($E$4=2,IF(ISNUMBER(N28),N28,NA()),NA()))","v":{"v":9000,"d":"€9,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O27),O27,NA()),IF($E$4=2,IF(ISNUMBER(O28),O28,NA()),NA()))","v":{"v":12000,"d":"€12,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P27),P27,NA()),IF($E$4=2,IF(ISNUMBER(P28),P28,NA()),NA()))","v":{"v":8000,"d":"€8,000"}}]
[null,null,"Base",{"$nulls":9},{"v":42000,"d":"42,000"},{"v":9000,"d":"9,000"},{"v":12000,"d":"12,000"},{"v":8000,"d":"8,000"}]
[null,null,"Downside",{"$nulls":9},{"v":42000,"d":"42,000"},{"v":6000,"d":"6,000"},{"v":8000,"d":"8,000"},{"v":6000,"d":"6,000"}]
[null,null,"Illustrative tax payment — active",null,{"$f":"'Actual inputs'!E15","v":0},{"$f":"'Actual inputs'!F15","v":0},{"$f":"'Actual inputs'!G15","v":{"v":9000,"d":"€9,000"}},{"$f":"'Actual inputs'!H15","v":0},{"$f":"'Actual inputs'!I15","v":0},{"$f":"'Actual inputs'!J15","v":{"v":12000,"d":"€12,000"}},{"$f":"'Actual inputs'!K15","v":0},{"$f":"'Actual inputs'!L15","v":0},{"$f":"IF($E$4=1,IF(ISNUMBER(M30),M30,NA()),IF($E$4=2,IF(ISNUMBER(M31),M31,NA()),NA()))","v":{"v":18000,"d":"€18,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N30),N30,NA()),IF($E$4=2,IF(ISNUMBER(N31),N31,NA()),NA()))","v":0},{"$f":"IF($E$4=1,IF(ISNUMBER(O30),O30,NA()),IF($E$4=2,IF(ISNUMBER(O31),O31,NA()),NA()))","v":0},{"$f":"IF($E$4=1,IF(ISNUMBER(P30),P30,NA()),IF($E$4=2,IF(ISNUMBER(P31),P31,NA()),NA()))","v":{"v":16000,"d":"€16,000"}}]
[null,null,"Base",{"$nulls":9},{"v":18000,"d":"18,000"},0,0,{"v":16000,"d":"16,000"}]
[null,null,"Downside",{"$nulls":9},{"v":18000,"d":"18,000"},0,0,{"v":9000,"d":"9,000"}]
[null,null,"Opening invoice collection delay (days) — active",null,{"$f":"'Actual inputs'!E16","v":{"v":0,"d":"0.0"}},{"$f":"'Actual inputs'!F16","v":{"v":0,"d":"0.0"}},{"$f":"'Actual inputs'!G16","v":{"v":0,"d":"0.0"}},{"$f":"'Actual inputs'!H16","v":{"v":0,"d":"0.0"}},{"$f":"'Actual inputs'!I16","v":{"v":0,"d":"0.0"}},{"$f":"'Actual inputs'!J16","v":{"v":0,"d":"0.0"}},{"$f":"'Actual inputs'!K16","v":{"v":0,"d":"0.0"}},{"$f":"'Actual inputs'!L16","v":{"v":0,"d":"0.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M33),M33,NA()),IF($E$4=2,IF(ISNUMBER(M34),M34,NA()),NA()))","v":{"v":0,"d":"0.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N33),N33,NA()),IF($E$4=2,IF(ISNUMBER(N34),N34,NA()),NA()))","v":{"v":0,"d":"0.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O33),O33,NA()),IF($E$4=2,IF(ISNUMBER(O34),O34,NA()),NA()))","v":{"v":0,"d":"0.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P33),P33,NA()),IF($E$4=2,IF(ISNUMBER(P34),P34,NA()),NA()))","v":{"v":0,"d":"0.0"}}]
[null,null,"Base",{"$nulls":9},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"}]
[null,null,"Downside",{"$nulls":9},{"v":14,"d":"14.0"},{"v":14,"d":"14.0"},{"v":14,"d":"14.0"},{"v":14,"d":"14.0"}]
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[]
[null,null,"Shared accounting and cash assumptions"]
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[null,null,"Illustrative current tax rate",null,{"v":0.2,"d":"20.0%"}]
[null,null,"Annual debt interest rate",null,{"v":0.055,"d":"5.5%"}]
[null,null,"Minimum cash reserve",null,{"v":125000,"d":"125,000"}]
[null,null,"Monthly principal repayment",null,{"v":6500,"d":"6,500"}]
[null,null,"New asset useful life (months)",null,48]
[null,null,"Opening assets remaining life (months)",null,44]

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[null,null,"P&L"]
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[null,null,"Selected case",null,{"$f":"'Assumptions'!$G$4","v":"Base"},null,null,"EUR. Entirely fictional."]
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[null,null,"Direct systems and software",null,{"$f":"-'Assumptions'!E17","v":{"v":-4500,"d":"(4,500)"}},{"$f":"-'Assumptions'!F17","v":{"v":-4500,"d":"(4,500)"}},{"$f":"-'Assumptions'!G17","v":{"v":-4500,"d":"(4,500)"}},{"$f":"-'Assumptions'!H17","v":{"v":-4500,"d":"(4,500)"}},{"$f":"-'Assumptions'!I17","v":{"v":-4500,"d":"(4,500)"}},{"$f":"-'Assumptions'!J17","v":{"v":-4500,"d":"(4,500)"}},{"$f":"-'Assumptions'!K17","v":{"v":-4500,"d":"(4,500)"}},{"$f":"-'Assumptions'!L17","v":{"v":-4500,"d":"(4,500)"}},{"$f":"-'Assumptions'!M17","v":{"v":-5000,"d":"(5,000)"}},{"$f":"-'Assumptions'!N17","v":{"v":-5000,"d":"(5,000)"}},{"$f":"-'Assumptions'!O17","v":{"v":-5000,"d":"(5,000)"}},{"$f":"-'Assumptions'!P17","v":{"v":-5000,"d":"(5,000)"}}]
[null,null,"Unbilled recoverability charge / (release)",null,{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0}]
[null,null,"Direct costs",null,{"$f":"SUM(E9:E13)","v":{"v":-99500,"d":"(€99,500)"}},{"$f":"SUM(F9:F13)","v":{"v":-109500,"d":"(€109,500)"}},{"$f":"SUM(G9:G13)","v":{"v":-159500,"d":"(€159,500)"}},{"$f":"SUM(H9:H13)","v":{"v":-214500,"d":"(€214,500)"}},{"$f":"SUM(I9:I13)","v":{"v":-259500,"d":"(€259,500)"}},{"$f":"SUM(J9:J13)","v":{"v":-279500,"d":"(€279,500)"}},{"$f":"SUM(K9:K13)","v":{"v":-329500,"d":"(€329,500)"}},{"$f":"SUM(L9:L13)","v":{"v":-344500,"d":"(€344,500)"}},{"$f":"SUM(M9:M13)","v":{"v":-360000,"d":"(€360,000)"}},{"$f":"SUM(N9:N13)","v":{"v":-365000,"d":"(€365,000)"}},{"$f":"SUM(O9:O13)","v":{"v":-375000,"d":"(€375,000)"}},{"$f":"SUM(P9:P13)","v":{"v":-380000,"d":"(€380,000)"}}]
[null,null,"Gross profit",null,{"$f":"E8+E14","v":{"v":27277.77777777778,"d":"€27,278"}},{"$f":"F8+F14","v":{"v":30388.888888888876,"d":"€30,389"}},{"$f":"G8+G14","v":{"v":52892.72030651342,"d":"€52,893"}},{"$f":"H8+H14","v":{"v":72674.87684729067,"d":"€72,675"}},{"$f":"I8+I14","v":{"v":88365.55829228245,"d":"€88,366"}},{"$f":"J8+J14","v":{"v":117829.98357963876,"d":"€117,830"}},{"$f":"K8+K14","v":{"v":120143.14045358275,"d":"€120,143"}},{"$f":"L8+L14","v":{"v":125095.89824135549,"d":"€125,096"}},{"$f":"M8+M14","v":{"v":192639.27060279367,"d":"€192,639"}},{"$f":"N8+N14","v":{"v":142113.64079864818,"d":"€142,114"}},{"$f":"O8+O14","v":{"v":145066.96889650438,"d":"€145,067"}},{"$f":"P8+P14","v":{"v":147511.2753147235,"d":"€147,511"}}]
[null,null,"Gross margin",null,{"$f":"E15/E8","v":{"v":0.21516213847502194,"d":"21.5%"}},{"$f":"F15/F8","v":{"v":0.21723590150913416,"d":"21.7%"}},{"$f":"G15/G8","v":{"v":0.2490326421271952,"d":"24.9%"}},{"$f":"H15/H8","v":{"v":0.25306836602540467,"d":"25.3%"}},{"$f":"I15/I8","v":{"v":0.2540221536333765,"d":"25.4%"}},{"$f":"J15/J8","v":{"v":0.29655447222502784,"d":"29.7%"}},{"$f":"K15/K8","v":{"v":0.2671966491746921,"d":"26.7%"}},{"$f":"L15/L8","v":{"v":0.2663905257900287,"d":"26.6%"}},{"$f":"M15/M8","v":{"v":0.3485804951802856,"d":"34.9%"}},{"$f":"N15/N8","v":{"v":0.280240225001313,"d":"28.0%"}},{"$f":"O15/O8","v":{"v":0.27893901665070625,"d":"27.9%"}},{"$f":"P15/P8","v":{"v":0.27963625085874305,"d":"28.0%"}}]
[null,null,"Management and administration payroll",null,{"$f":"-'Assumptions'!E8","v":{"v":-33000,"d":"(33,000)"}},{"$f":"-'Assumptions'!F8","v":{"v":-33500,"d":"(33,500)"}},{"$f":"-'Assumptions'!G8","v":{"v":-34000,"d":"(34,000)"}},{"$f":"-'Assumptions'!H8","v":{"v":-34500,"d":"(34,500)"}},{"$f":"-'Assumptions'!I8","v":{"v":-35000,"d":"(35,000)"}},{"$f":"-'Assumptions'!J8","v":{"v":-35500,"d":"(35,500)"}},{"$f":"-'Assumptions'!K8","v":{"v":-36000,"d":"(36,000)"}},{"$f":"-'Assumptions'!L8","v":{"v":-36500,"d":"(36,500)"}},{"$f":"-'Assumptions'!M8","v":{"v":-37500,"d":"(37,500)"}},{"$f":"-'Assumptions'!N8","v":{"v":-38000,"d":"(38,000)"}},{"$f":"-'Assumptions'!O8","v":{"v":-39000,"d":"(39,000)"}},{"$f":"-'Assumptions'!P8","v":{"v":-39000,"d":"(39,000)"}}]
[null,null,"Business development",null,{"$f":"-'Assumptions'!E11","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assumptions'!F11","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assumptions'!G11","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assumptions'!H11","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assumptions'!I11","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assumptions'!J11","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assumptions'!K11","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assumptions'!L11","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assumptions'!M11","v":{"v":-7000,"d":"(7,000)"}},{"$f":"-'Assumptions'!N11","v":{"v":-7000,"d":"(7,000)"}},{"$f":"-'Assumptions'!O11","v":{"v":-7000,"d":"(7,000)"}},{"$f":"-'Assumptions'!P11","v":{"v":-7000,"d":"(7,000)"}}]
[null,null,"Office, insurance and general costs",null,{"$f":"-'Assumptions'!E14","v":{"v":-9500,"d":"(9,500)"}},{"$f":"-'Assumptions'!F14","v":{"v":-9500,"d":"(9,500)"}},{"$f":"-'Assumptions'!G14","v":{"v":-9500,"d":"(9,500)"}},{"$f":"-'Assumptions'!H14","v":{"v":-9500,"d":"(9,500)"}},{"$f":"-'Assumptions'!I14","v":{"v":-9500,"d":"(9,500)"}},{"$f":"-'Assumptions'!J14","v":{"v":-9500,"d":"(9,500)"}},{"$f":"-'Assumptions'!K14","v":{"v":-9500,"d":"(9,500)"}},{"$f":"-'Assumptions'!L14","v":{"v":-9500,"d":"(9,500)"}},{"$f":"-'Assumptions'!M14","v":{"v":-10000,"d":"(10,000)"}},{"$f":"-'Assumptions'!N14","v":{"v":-10000,"d":"(10,000)"}},{"$f":"-'Assumptions'!O14","v":{"v":-10000,"d":"(10,000)"}},{"$f":"-'Assumptions'!P14","v":{"v":-10000,"d":"(10,000)"}}]
[null,null,"Operating expenses",null,{"$f":"SUM(E17:E19)","v":{"v":-49000,"d":"(€49,000)"}},{"$f":"SUM(F17:F19)","v":{"v":-49500,"d":"(€49,500)"}},{"$f":"SUM(G17:G19)","v":{"v":-50000,"d":"(€50,000)"}},{"$f":"SUM(H17:H19)","v":{"v":-50500,"d":"(€50,500)"}},{"$f":"SUM(I17:I19)","v":{"v":-51000,"d":"(€51,000)"}},{"$f":"SUM(J17:J19)","v":{"v":-51500,"d":"(€51,500)"}},{"$f":"SUM(K17:K19)","v":{"v":-52000,"d":"(€52,000)"}},{"$f":"SUM(L17:L19)","v":{"v":-52500,"d":"(€52,500)"}},{"$f":"SUM(M17:M19)","v":{"v":-54500,"d":"(€54,500)"}},{"$f":"SUM(N17:N19)","v":{"v":-55000,"d":"(€55,000)"}},{"$f":"SUM(O17:O19)","v":{"v":-56000,"d":"(€56,000)"}},{"$f":"SUM(P17:P19)","v":{"v":-56000,"d":"(€56,000)"}}]
[null,null,"EBITDA",null,{"$f":"E15+E20","v":{"v":-21722.22222222222,"d":"(€21,722)"}},{"$f":"F15+F20","v":{"v":-19111.111111111124,"d":"(€19,111)"}},{"$f":"G15+G20","v":{"v":2892.7203065134236,"d":"€2,893"}},{"$f":"H15+H20","v":{"v":22174.876847290667,"d":"€22,175"}},{"$f":"I15+I20","v":{"v":37365.558292282454,"d":"€37,366"}},{"$f":"J15+J20","v":{"v":66329.98357963876,"d":"€66,330"}},{"$f":"K15+K20","v":{"v":68143.14045358275,"d":"€68,143"}},{"$f":"L15+L20","v":{"v":72595.89824135549,"d":"€72,596"}},{"$f":"M15+M20","v":{"v":138139.27060279367,"d":"€138,139"}},{"$f":"N15+N20","v":{"v":87113.64079864818,"d":"€87,114"}},{"$f":"O15+O20","v":{"v":89066.96889650438,"d":"€89,067"}},{"$f":"P15+P20","v":{"v":91511.27531472349,"d":"€91,511"}}]
[null,null,"EBITDA margin",null,{"$f":"E21/E8","v":{"v":-0.17134092900964062,"d":"(17.1%)"}},{"$f":"F21/F8","v":{"v":-0.13661636219221615,"d":"(13.7%)"}},{"$f":"G21/G8","v":{"v":0.013619677276786181,"d":"1.4%"}},{"$f":"H21/H8","v":{"v":0.07721732865609436,"d":"7.7%"}},{"$f":"I21/I8","v":{"v":0.10741379076363544,"d":"10.7%"}},{"$f":"J21/J8","v":{"v":0.16693928553303838,"d":"16.7%"}},{"$f":"K21/K8","v":{"v":0.15154938288359646,"d":"15.2%"}},{"$f":"L21/L8","v":{"v":0.15459227500331316,"d":"15.5%"}},{"$f":"M21/M8","v":{"v":0.24996282014507884,"d":"25.0%"}},{"$f":"N21/N8","v":{"v":0.17178327260425055,"d":"17.2%"}},{"$f":"O21/O8","v":{"v":0.17126057647054507,"d":"17.1%"}},{"$f":"P21/P8","v":{"v":0.17347738256424203,"d":"17.3%"}}]
[null,null,"Depreciation",null,{"$f":"'Assets debt'!E9","v":{"v":-3625,"d":"(3,625)"}},{"$f":"'Assets debt'!F9","v":{"v":-3708.3333333333335,"d":"(3,708)"}},{"$f":"'Assets debt'!G9","v":{"v":-3875,"d":"(3,875)"}},{"$f":"'Assets debt'!H9","v":{"v":-4000,"d":"(4,000)"}},{"$f":"'Assets debt'!I9","v":{"v":-4187.5,"d":"(4,188)"}},{"$f":"'Assets debt'!J9","v":{"v":-4291.666666666667,"d":"(4,292)"}},{"$f":"'Assets debt'!K9","v":{"v":-4458.333333333333,"d":"(4,458)"}},{"$f":"'Assets debt'!L9","v":{"v":-4583.333333333333,"d":"(4,583)"}},{"$f":"'Assets debt'!M9","v":{"v":-5458.333333333333,"d":"(5,458)"}},{"$f":"'Assets debt'!N9","v":{"v":-5645.833333333334,"d":"(5,646)"}},{"$f":"'Assets debt'!O9","v":{"v":-5895.833333333334,"d":"(5,896)"}},{"$f":"'Assets debt'!P9","v":{"v":-6062.5,"d":"(6,063)"}}]
[null,null,"EBIT",null,{"$f":"E21+E23","v":{"v":-25347.22222222222,"d":"(€25,347)"}},{"$f":"F21+F23","v":{"v":-22819.444444444456,"d":"(€22,819)"}},{"$f":"G21+G23","v":{"v":-982.2796934865764,"d":"(€982)"}},{"$f":"H21+H23","v":{"v":18174.876847290667,"d":"€18,175"}},{"$f":"I21+I23","v":{"v":33178.058292282454,"d":"€33,178"}},{"$f":"J21+J23","v":{"v":62038.3169129721,"d":"€62,038"}},{"$f":"K21+K23","v":{"v":63684.80712024941,"d":"€63,685"}},{"$f":"L21+L23","v":{"v":68012.56490802216,"d":"€68,013"}},{"$f":"M21+M23","v":{"v":132680.93726946032,"d":"€132,681"}},{"$f":"N21+N23","v":{"v":81467.80746531485,"d":"€81,468"}},{"$f":"O21+O23","v":{"v":83171.13556317105,"d":"€83,171"}},{"$f":"P21+P23","v":{"v":85448.77531472349,"d":"€85,449"}}]
[null,null,"Interest",null,{"$f":"'Assets debt'!E16","v":{"v":-1237.5,"d":"(1,238)"}},{"$f":"'Assets debt'!F16","v":{"v":-1207.7083333333333,"d":"(1,208)"}},{"$f":"'Assets debt'!G16","v":{"v":-1177.9166666666667,"d":"(1,178)"}},{"$f":"'Assets debt'!H16","v":{"v":-1148.125,"d":"(1,148)"}},{"$f":"'Assets debt'!I16","v":{"v":-1118.3333333333333,"d":"(1,118)"}},{"$f":"'Assets debt'!J16","v":{"v":-1088.5416666666667,"d":"(1,089)"}},{"$f":"'Assets debt'!K16","v":{"v":-1058.75,"d":"(1,059)"}},{"$f":"'Assets debt'!L16","v":{"v":-1028.9583333333333,"d":"(1,029)"}},{"$f":"'Assets debt'!M16","v":{"v":-999.1666666666666,"d":"(999)"}},{"$f":"'Assets debt'!N16","v":{"v":-969.375,"d":"(969)"}},{"$f":"'Assets debt'!O16","v":{"v":-939.5833333333334,"d":"(940)"}},{"$f":"'Assets debt'!P16","v":{"v":-909.7916666666666,"d":"(910)"}}]
[null,null,"Profit before tax",null,{"$f":"E24+E25","v":{"v":-26584.72222222222,"d":"(€26,585)"}},{"$f":"F24+F25","v":{"v":-24027.15277777779,"d":"(€24,027)"}},{"$f":"G24+G25","v":{"v":-2160.1963601532434,"d":"(€2,160)"}},{"$f":"H24+H25","v":{"v":17026.751847290667,"d":"€17,027"}},{"$f":"I24+I25","v":{"v":32059.724958949122,"d":"€32,060"}},{"$f":"J24+J25","v":{"v":60949.775246305435,"d":"€60,950"}},{"$f":"K24+K25","v":{"v":62626.05712024941,"d":"€62,626"}},{"$f":"L24+L25","v":{"v":66983.60657468883,"d":"€66,984"}},{"$f":"M24+M25","v":{"v":131681.77060279367,"d":"€131,682"}},{"$f":"N24+N25","v":{"v":80498.43246531485,"d":"€80,498"}},{"$f":"O24+O25","v":{"v":82231.55222983772,"d":"€82,232"}},{"$f":"P24+P25","v":{"v":84538.98364805682,"d":"€84,539"}}]
[null,null,"Illustrative current tax",null,{"$f":"-MAX(0,E26)*'Assumptions'!$E$146","v":0},{"$f":"-MAX(0,F26)*'Assumptions'!$E$146","v":0},{"$f":"-MAX(0,G26)*'Assumptions'!$E$146","v":0},{"$f":"-MAX(0,H26)*'Assumptions'!$E$146","v":{"v":-3405.3503694581336,"d":"(3,405)"}},{"$f":"-MAX(0,I26)*'Assumptions'!$E$146","v":{"v":-6411.944991789825,"d":"(6,412)"}},{"$f":"-MAX(0,J26)*'Assumptions'!$E$146","v":{"v":-12189.955049261087,"d":"(12,190)"}},{"$f":"-MAX(0,K26)*'Assumptions'!$E$146","v":{"v":-12525.211424049883,"d":"(12,525)"}},{"$f":"-MAX(0,L26)*'Assumptions'!$E$146","v":{"v":-13396.721314937768,"d":"(13,397)"}},{"$f":"-MAX(0,M26)*'Assumptions'!$E$146","v":{"v":-26336.354120558735,"d":"(26,336)"}},{"$f":"-MAX(0,N26)*'Assumptions'!$E$146","v":{"v":-16099.68649306297,"d":"(16,100)"}},{"$f":"-MAX(0,O26)*'Assumptions'!$E$146","v":{"v":-16446.310445967545,"d":"(16,446)"}},{"$f":"-MAX(0,P26)*'Assumptions'!$E$146","v":{"v":-16907.796729611364,"d":"(16,908)"}}]
[null,null,"Net profit",null,{"$f":"E26+E27","v":{"v":-26584.72222222222,"d":"(€26,585)"}},{"$f":"F26+F27","v":{"v":-24027.15277777779,"d":"(€24,027)"}},{"$f":"G26+G27","v":{"v":-2160.1963601532434,"d":"(€2,160)"}},{"$f":"H26+H27","v":{"v":13621.401477832533,"d":"€13,621"}},{"$f":"I26+I27","v":{"v":25647.7799671593,"d":"€25,648"}},{"$f":"J26+J27","v":{"v":48759.82019704435,"d":"€48,760"}},{"$f":"K26+K27","v":{"v":50100.845696199525,"d":"€50,101"}},{"$f":"L26+L27","v":{"v":53586.88525975107,"d":"€53,587"}},{"$f":"M26+M27","v":{"v":105345.41648223493,"d":"€105,345"}},{"$f":"N26+N27","v":{"v":64398.74597225188,"d":"€64,399"}},{"$f":"O26+O27","v":{"v":65785.24178387018,"d":"€65,785"}},{"$f":"P26+P27","v":{"v":67631.18691844546,"d":"€67,631"}}]
[]
[]
[]
[null,null,"Original budget comparison"]
[]
[null,null,"Revenue versus budget",null,{"$f":"'P&L'!E8-'Budget'!E8","v":0},{"$f":"'P&L'!F8-'Budget'!F8","v":0},{"$f":"'P&L'!G8-'Budget'!G8","v":0},{"$f":"'P&L'!H8-'Budget'!H8","v":0},{"$f":"'P&L'!I8-'Budget'!I8","v":0},{"$f":"'P&L'!J8-'Budget'!J8","v":{"v":22107.077175697894,"d":"22,107"}},{"$f":"'P&L'!K8-'Budget'!K8","v":{"v":6372.064681944787,"d":"6,372"}},{"$f":"'P&L'!L8-'Budget'!L8","v":{"v":6627.477689726395,"d":"6,627"}},{"$f":"'P&L'!M8-'Budget'!M8","v":{"v":69832.63225530094,"d":"69,833"}},{"$f":"'P&L'!N8-'Budget'!N8","v":{"v":17384.297137145477,"d":"17,384"}},{"$f":"'P&L'!O8-'Budget'!O8","v":{"v":17754.529877918423,"d":"17,755"}},{"$f":"'P&L'!P8-'Budget'!P8","v":{"v":17921.921182265913,"d":"17,922"}}]
[null,null,"EBITDA versus budget",null,{"$f":"'P&L'!E21-'Budget'!E21","v":{"v":-1650,"d":"(1,650)"}},{"$f":"'P&L'!F21-'Budget'!F21","v":{"v":-1675,"d":"(1,675)"}},{"$f":"'P&L'!G21-'Budget'!G21","v":{"v":-1700,"d":"(1,700)"}},{"$f":"'P&L'!H21-'Budget'!H21","v":{"v":-1725,"d":"(1,725)"}},{"$f":"'P&L'!I21-'Budget'!I21","v":{"v":-1750,"d":"(1,750)"}},{"$f":"'P&L'!J21-'Budget'!J21","v":{"v":20332.077175697894,"d":"20,332"}},{"$f":"'P&L'!K21-'Budget'!K21","v":{"v":4572.064681944787,"d":"4,572"}},{"$f":"'P&L'!L21-'Budget'!L21","v":{"v":4802.477689726395,"d":"4,802"}},{"$f":"'P&L'!M21-'Budget'!M21","v":{"v":67957.63225530094,"d":"67,958"}},{"$f":"'P&L'!N21-'Budget'!N21","v":{"v":15484.297137145477,"d":"15,484"}},{"$f":"'P&L'!O21-'Budget'!O21","v":{"v":15804.529877918423,"d":"15,805"}},{"$f":"'P&L'!P21-'Budget'!P21","v":{"v":15971.921182265913,"d":"15,972"}}]
[null,null,"Revenue variance percentage",null,{"$f":"E34/'Budget'!E8","v":0},{"$f":"F34/'Budget'!F8","v":0},{"$f":"G34/'Budget'!G8","v":0},{"$f":"H34/'Budget'!H8","v":0},{"$f":"I34/'Budget'!I8","v":0},{"$f":"J34/'Budget'!J8","v":{"v":0.05891718442130192,"d":"5.9%"}},{"$f":"K34/'Budget'!K8","v":{"v":0.01437509693329847,"d":"1.4%"}},{"$f":"L34/'Budget'!L8","v":{"v":0.014315183056826475,"d":"1.4%"}},{"$f":"M34/'Budget'!M8","v":{"v":0.1446389231397435,"d":"14.5%"}},{"$f":"N34/'Budget'!N8","v":{"v":0.035497764963745716,"d":"3.5%"}},{"$f":"O34/'Budget'!O8","v":{"v":0.0353455907096529,"d":"3.5%"}},{"$f":"P34/'Budget'!P8","v":{"v":0.035169339855572156,"d":"3.5%"}}]

{"sheet":"Balance sheet","index":3,"n_rows":29,"n_cols":16,"rows_kept":29}
[]
[null,null,"Balance sheet"]
[]
[null,null,"Selected case",null,{"$f":"'Assumptions'!$G$4","v":"Base"},null,null,"EUR. Entirely fictional."]
[]
[{"$nulls":4},"Actual","Actual","Actual","Actual","Actual","Actual","Actual","Actual","Forecast","Forecast","Forecast","Forecast"]
[{"$nulls":4},"2026-01-01","2026-02-01","2026-03-01","2026-04-01","2026-05-01","2026-06-01","2026-07-01","2026-08-01","2026-09-01","2026-10-01","2026-11-01","2026-12-01"]
[null,null,"Cash / (unfunded cash requirement)",null,{"$f":"'Cash flow'!E23","v":{"v":797859.2741935484,"d":"797,859"}},{"$f":"'Cash flow'!F23","v":{"v":698785.9866666667,"d":"698,786"}},{"$f":"'Cash flow'!G23","v":{"v":607264.5111774193,"d":"607,265"}},{"$f":"'Cash flow'!H23","v":{"v":523604.65883333335,"d":"523,605"}},{"$f":"'Cash flow'!I23","v":{"v":457077.2944892474,"d":"457,077"}},{"$f":"'Cash flow'!J23","v":{"v":389455.0946666667,"d":"389,455"}},{"$f":"'Cash flow'!K23","v":{"v":331533.2869193548,"d":"331,533"}},{"$f":"'Cash flow'!L23","v":{"v":298007.97966666677,"d":"298,008"}},{"$f":"'Cash flow'!M23","v":{"v":345334.44299999997,"d":"345,334"}},{"$f":"'Cash flow'!N23","v":{"v":359618.86443548376,"d":"359,619"}},{"$f":"'Cash flow'!O23","v":{"v":425600.42916666676,"d":"425,600"}},{"$f":"'Cash flow'!P23","v":{"v":454942.122016129,"d":"454,942"}}]
[null,null,"Trade receivables",null,{"$f":"'Working capital'!E11","v":{"v":104781.8365,"d":"104,782"}},{"$f":"'Working capital'!F11","v":{"v":165168.805,"d":"165,169"}},{"$f":"'Working capital'!G11","v":{"v":226506.56322580646,"d":"226,507"}},{"$f":"'Working capital'!H11","v":{"v":316466.7106666667,"d":"316,467"}},{"$f":"'Working capital'!I11","v":{"v":370981.7909677419,"d":"370,982"}},{"$f":"'Working capital'!J11","v":{"v":419481.1513333333,"d":"419,481"}},{"$f":"'Working capital'!K11","v":{"v":479522.6496774194,"d":"479,523"}},{"$f":"'Working capital'!L11","v":{"v":500801.3,"d":"500,801"}},{"$f":"'Working capital'!M11","v":{"v":573849.5845,"d":"573,850"}},{"$f":"'Working capital'!N11","v":{"v":587433.8949677419,"d":"587,434"}},{"$f":"'Working capital'!O11","v":{"v":605227.938,"d":"605,228"}},{"$f":"'Working capital'!P11","v":{"v":894862.5163709677,"d":"894,863"}}]
[null,null,"Contract asset / net unbilled work",null,{"$f":"'Working capital'!E19","v":{"v":16481.107777777783,"d":"16,481"}},{"$f":"'Working capital'!F19","v":{"v":34666.66666666666,"d":"34,667"}},{"$f":"'Working capital'!G19","v":{"v":62277.71697318011,"d":"62,278"}},{"$f":"'Working capital'!H19","v":{"v":99610.45382047075,"d":"99,610"}},{"$f":"'Working capital'!I19","v":{"v":144832.97211275317,"d":"144,833"}},{"$f":"'Working capital'!J19","v":{"v":210993.625692392,"d":"210,994"}},{"$f":"'Working capital'!K19","v":{"v":269447.2361459747,"d":"269,447"}},{"$f":"'Working capital'!L19","v":{"v":330494.70438733016,"d":"330,495"}},{"$f":"'Working capital'!M19","v":{"v":358155.66499012394,"d":"358,156"}},{"$f":"'Working capital'!N19","v":{"v":332799.98578877223,"d":"332,800"}},{"$f":"'Working capital'!O19","v":{"v":306796.6346852764,"d":"306,797"}},{"$f":"'Working capital'!P19","v":0}]
[null,null,"Retention receivables",null,{"$f":"'Working capital'!E20","v":{"v":5514.833500000001,"d":"5,515"}},{"$f":"'Working capital'!F20","v":{"v":11600,"d":"11,600"}},{"$f":"'Working capital'!G20","v":{"v":20839.0835,"d":"20,839"}},{"$f":"'Working capital'!H20","v":{"v":33331.1905,"d":"33,331"}},{"$f":"'Working capital'!I20","v":{"v":48463.3425,"d":"48,463"}},{"$f":"'Working capital'!J20","v":{"v":65021.809,"d":"65,022"}},{"$f":"'Working capital'!K20","v":{"v":84581.2855,"d":"84,581"}},{"$f":"'Working capital'!L20","v":{"v":105008.707,"d":"105,009"}},{"$f":"'Working capital'!M20","v":{"v":131257.6225,"d":"131,258"}},{"$f":"'Working capital'!N20","v":{"v":157881.0885,"d":"157,881"}},{"$f":"'Working capital'!O20","v":{"v":185184.60450000002,"d":"185,185"}},{"$f":"'Working capital'!P20","v":{"v":226900,"d":"226,900"}}]
[null,null,"Prepayments",null,{"$f":"'Actual inputs'!$E$65","v":{"v":18000,"d":"18,000"}},{"$f":"'Actual inputs'!$E$65","v":{"v":18000,"d":"18,000"}},{"$f":"'Actual inputs'!$E$65","v":{"v":18000,"d":"18,000"}},{"$f":"'Actual inputs'!$E$65","v":{"v":18000,"d":"18,000"}},{"$f":"'Actual inputs'!$E$65","v":{"v":18000,"d":"18,000"}},{"$f":"'Actual inputs'!$E$65","v":{"v":18000,"d":"18,000"}},{"$f":"'Actual inputs'!$E$65","v":{"v":18000,"d":"18,000"}},{"$f":"'Actual inputs'!$E$65","v":{"v":18000,"d":"18,000"}},{"$f":"'Actual inputs'!$E$65","v":{"v":18000,"d":"18,000"}},{"$f":"'Actual inputs'!$E$65","v":{"v":18000,"d":"18,000"}},{"$f":"'Actual inputs'!$E$65","v":{"v":18000,"d":"18,000"}},{"$f":"'Actual inputs'!$E$65","v":{"v":18000,"d":"18,000"}}]
[null,null,"Current tax prepayment",null,{"$f":"'Assets debt'!E22","v":0},{"$f":"'Assets debt'!F22","v":0},{"$f":"'Assets debt'!G22","v":0},{"$f":"'Assets debt'!H22","v":0},{"$f":"'Assets debt'!I22","v":0},{"$f":"'Assets debt'!J22","v":0},{"$f":"'Assets debt'!K22","v":0},{"$f":"'Assets debt'!L22","v":0},{"$f":"'Assets debt'!M22","v":0},{"$f":"'Assets debt'!N22","v":0},{"$f":"'Assets debt'!O22","v":0},{"$f":"'Assets debt'!P22","v":0}]
[null,null,"Current assets",null,{"$f":"SUM(E8:E13)","v":{"v":942637.0519713261,"d":"€942,637"}},{"$f":"SUM(F8:F13)","v":{"v":928221.4583333334,"d":"€928,221"}},{"$f":"SUM(G8:G13)","v":{"v":934887.8748764058,"d":"€934,888"}},{"$f":"SUM(H8:H13)","v":{"v":991013.0138204708,"d":"€991,013"}},{"$f":"SUM(I8:I13)","v":{"v":1039355.4000697425,"d":"€1,039,355"}},{"$f":"SUM(J8:J13)","v":{"v":1102951.680692392,"d":"€1,102,952"}},{"$f":"SUM(K8:K13)","v":{"v":1183084.458242749,"d":"€1,183,084"}},{"$f":"SUM(L8:L13)","v":{"v":1252312.6910539968,"d":"€1,252,313"}},{"$f":"SUM(M8:M13)","v":{"v":1426597.314990124,"d":"€1,426,597"}},{"$f":"SUM(N8:N13)","v":{"v":1455733.833691998,"d":"€1,455,734"}},{"$f":"SUM(O8:O13)","v":{"v":1540809.6063519432,"d":"€1,540,810"}},{"$f":"SUM(P8:P13)","v":{"v":1594704.6383870968,"d":"€1,594,705"}}]
[null,null,"Fixed assets at cost",null,{"$f":"'Assets debt'!E8","v":{"v":226000,"d":"226,000"}},{"$f":"'Assets debt'!F8","v":{"v":230000,"d":"230,000"}},{"$f":"'Assets debt'!G8","v":{"v":238000,"d":"238,000"}},{"$f":"'Assets debt'!H8","v":{"v":244000,"d":"244,000"}},{"$f":"'Assets debt'!I8","v":{"v":253000,"d":"253,000"}},{"$f":"'Assets debt'!J8","v":{"v":258000,"d":"258,000"}},{"$f":"'Assets debt'!K8","v":{"v":266000,"d":"266,000"}},{"$f":"'Assets debt'!L8","v":{"v":272000,"d":"272,000"}},{"$f":"'Assets debt'!M8","v":{"v":314000,"d":"314,000"}},{"$f":"'Assets debt'!N8","v":{"v":323000,"d":"323,000"}},{"$f":"'Assets debt'!O8","v":{"v":335000,"d":"335,000"}},{"$f":"'Assets debt'!P8","v":{"v":343000,"d":"343,000"}}]
[null,null,"Accumulated depreciation",null,{"$f":"'Assets debt'!E10","v":{"v":69625,"d":"69,625"}},{"$f":"'Assets debt'!F10","v":{"v":73333.33333333333,"d":"73,333"}},{"$f":"'Assets debt'!G10","v":{"v":77208.33333333333,"d":"77,208"}},{"$f":"'Assets debt'!H10","v":{"v":81208.33333333333,"d":"81,208"}},{"$f":"'Assets debt'!I10","v":{"v":85395.83333333333,"d":"85,396"}},{"$f":"'Assets debt'!J10","v":{"v":89687.5,"d":"89,688"}},{"$f":"'Assets debt'!K10","v":{"v":94145.83333333333,"d":"94,146"}},{"$f":"'Assets debt'!L10","v":{"v":98729.16666666666,"d":"98,729"}},{"$f":"'Assets debt'!M10","v":{"v":104187.49999999999,"d":"104,188"}},{"$f":"'Assets debt'!N10","v":{"v":109833.33333333331,"d":"109,833"}},{"$f":"'Assets debt'!O10","v":{"v":115729.16666666664,"d":"115,729"}},{"$f":"'Assets debt'!P10","v":{"v":121791.66666666664,"d":"121,792"}}]
[null,null,"Net fixed assets",null,{"$f":"'Assets debt'!E11","v":{"v":156375,"d":"€156,375"}},{"$f":"'Assets debt'!F11","v":{"v":156666.6666666667,"d":"€156,667"}},{"$f":"'Assets debt'!G11","v":{"v":160791.6666666667,"d":"€160,792"}},{"$f":"'Assets debt'!H11","v":{"v":162791.6666666667,"d":"€162,792"}},{"$f":"'Assets debt'!I11","v":{"v":167604.1666666667,"d":"€167,604"}},{"$f":"'Assets debt'!J11","v":{"v":168312.5,"d":"€168,313"}},{"$f":"'Assets debt'!K11","v":{"v":171854.1666666667,"d":"€171,854"}},{"$f":"'Assets debt'!L11","v":{"v":173270.83333333334,"d":"€173,271"}},{"$f":"'Assets debt'!M11","v":{"v":209812.5,"d":"€209,813"}},{"$f":"'Assets debt'!N11","v":{"v":213166.6666666667,"d":"€213,167"}},{"$f":"'Assets debt'!O11","v":{"v":219270.83333333337,"d":"€219,271"}},{"$f":"'Assets debt'!P11","v":{"v":221208.33333333337,"d":"€221,208"}}]
[null,null,"Total assets",null,{"$f":"E14+E17","v":{"v":1099012.0519713261,"d":"€1,099,012"}},{"$f":"F14+F17","v":{"v":1084888.125,"d":"€1,084,888"}},{"$f":"G14+G17","v":{"v":1095679.5415430726,"d":"€1,095,680"}},{"$f":"H14+H17","v":{"v":1153804.6804871375,"d":"€1,153,805"}},{"$f":"I14+I17","v":{"v":1206959.5667364092,"d":"€1,206,960"}},{"$f":"J14+J17","v":{"v":1271264.180692392,"d":"€1,271,264"}},{"$f":"K14+K17","v":{"v":1354938.6249094158,"d":"€1,354,939"}},{"$f":"L14+L17","v":{"v":1425583.52438733,"d":"€1,425,584"}},{"$f":"M14+M17","v":{"v":1636409.814990124,"d":"€1,636,410"}},{"$f":"N14+N17","v":{"v":1668900.5003586647,"d":"€1,668,901"}},{"$f":"O14+O17","v":{"v":1760080.4396852767,"d":"€1,760,080"}},{"$f":"P14+P17","v":{"v":1815912.97172043,"d":"€1,815,913"}}]
[null,null,"Trade payables",null,{"$f":"'Working capital'!E16","v":{"v":75096.7741935484,"d":"75,097"}},{"$f":"'Working capital'!F16","v":{"v":91500,"d":"91,500"}},{"$f":"'Working capital'!G16","v":{"v":119951.6129032258,"d":"119,952"}},{"$f":"'Working capital'!H16","v":{"v":167550,"d":"167,550"}},{"$f":"'Working capital'!I16","v":{"v":195145.16129032258,"d":"195,145"}},{"$f":"'Working capital'!J16","v":{"v":217000,"d":"217,000"}},{"$f":"'Working capital'!K16","v":{"v":244548.38709677418,"d":"244,548"}},{"$f":"'Working capital'!L16","v":{"v":254709.68,"d":"254,710"}},{"$f":"'Working capital'!M16","v":{"v":358354.2,"d":"358,354"}},{"$f":"'Working capital'!N16","v":{"v":316846.45290322584,"d":"316,846"}},{"$f":"'Working capital'!O16","v":{"v":332294.84,"d":"332,295"}},{"$f":"'Working capital'!P16","v":{"v":326088.3883870968,"d":"326,088"}}]
[null,null,"Payroll accruals",null,{"$f":"'Actual inputs'!$E$63","v":{"v":22000,"d":"22,000"}},{"$f":"'Actual inputs'!$E$63","v":{"v":22000,"d":"22,000"}},{"$f":"'Actual inputs'!$E$63","v":{"v":22000,"d":"22,000"}},{"$f":"'Actual inputs'!$E$63","v":{"v":22000,"d":"22,000"}},{"$f":"'Actual inputs'!$E$63","v":{"v":22000,"d":"22,000"}},{"$f":"'Actual inputs'!$E$63","v":{"v":22000,"d":"22,000"}},{"$f":"'Actual inputs'!$E$63","v":{"v":22000,"d":"22,000"}},{"$f":"'Actual inputs'!$E$63","v":{"v":22000,"d":"22,000"}},{"$f":"'Actual inputs'!$E$63","v":{"v":22000,"d":"22,000"}},{"$f":"'Actual inputs'!$E$63","v":{"v":22000,"d":"22,000"}},{"$f":"'Actual inputs'!$E$63","v":{"v":22000,"d":"22,000"}},{"$f":"'Actual inputs'!$E$63","v":{"v":22000,"d":"22,000"}}]
[null,null,"Contract liabilities / customer advances",null,{"$f":"'Working capital'!E21","v":0},{"$f":"'Working capital'!F21","v":0},{"$f":"'Working capital'!G21","v":0},{"$f":"'Working capital'!H21","v":0},{"$f":"'Working capital'!I21","v":0},{"$f":"'Working capital'!J21","v":0},{"$f":"'Working capital'!K21","v":0},{"$f":"'Working capital'!L21","v":0},{"$f":"'Working capital'!M21","v":0},{"$f":"'Working capital'!N21","v":0},{"$f":"'Working capital'!O21","v":0},{"$f":"'Working capital'!P21","v":0}]
[null,null,"Current tax payable",null,{"$f":"'Assets debt'!E21","v":{"v":10000,"d":"10,000"}},{"$f":"'Assets debt'!F21","v":{"v":10000,"d":"10,000"}},{"$f":"'Assets debt'!G21","v":{"v":1000,"d":"1,000"}},{"$f":"'Assets debt'!H21","v":{"v":4405.350369458134,"d":"4,405"}},{"$f":"'Assets debt'!I21","v":{"v":10817.295361247958,"d":"10,817"}},{"$f":"'Assets debt'!J21","v":{"v":11007.250410509045,"d":"11,007"}},{"$f":"'Assets debt'!K21","v":{"v":23532.461834558926,"d":"23,532"}},{"$f":"'Assets debt'!L21","v":{"v":36929.18314949669,"d":"36,929"}},{"$f":"'Assets debt'!M21","v":{"v":45265.53727005543,"d":"45,266"}},{"$f":"'Assets debt'!N21","v":{"v":61365.223763118396,"d":"61,365"}},{"$f":"'Assets debt'!O21","v":{"v":77811.53420908595,"d":"77,812"}},{"$f":"'Assets debt'!P21","v":{"v":78719.33093869731,"d":"78,719"}}]
[null,null,"Current operating liabilities",null,{"$f":"SUM(E19:E22)","v":{"v":107096.7741935484,"d":"€107,097"}},{"$f":"SUM(F19:F22)","v":{"v":123500,"d":"€123,500"}},{"$f":"SUM(G19:G22)","v":{"v":142951.61290322582,"d":"€142,952"}},{"$f":"SUM(H19:H22)","v":{"v":193955.35036945814,"d":"€193,955"}},{"$f":"SUM(I19:I22)","v":{"v":227962.45665157054,"d":"€227,962"}},{"$f":"SUM(J19:J22)","v":{"v":250007.25041050903,"d":"€250,007"}},{"$f":"SUM(K19:K22)","v":{"v":290080.8489313331,"d":"€290,081"}},{"$f":"SUM(L19:L22)","v":{"v":313638.86314949667,"d":"€313,639"}},{"$f":"SUM(M19:M22)","v":{"v":425619.73727005546,"d":"€425,620"}},{"$f":"SUM(N19:N22)","v":{"v":400211.6766663442,"d":"€400,212"}},{"$f":"SUM(O19:O22)","v":{"v":432106.37420908595,"d":"€432,106"}},{"$f":"SUM(P19:P22)","v":{"v":426807.71932579414,"d":"€426,808"}}]
[null,null,"Debt",null,{"$f":"'Assets debt'!E15","v":{"v":263500,"d":"263,500"}},{"$f":"'Assets debt'!F15","v":{"v":257000,"d":"257,000"}},{"$f":"'Assets debt'!G15","v":{"v":250500,"d":"250,500"}},{"$f":"'Assets debt'!H15","v":{"v":244000,"d":"244,000"}},{"$f":"'Assets debt'!I15","v":{"v":237500,"d":"237,500"}},{"$f":"'Assets debt'!J15","v":{"v":231000,"d":"231,000"}},{"$f":"'Assets debt'!K15","v":{"v":224500,"d":"224,500"}},{"$f":"'Assets debt'!L15","v":{"v":218000,"d":"218,000"}},{"$f":"'Assets debt'!M15","v":{"v":211500,"d":"211,500"}},{"$f":"'Assets debt'!N15","v":{"v":205000,"d":"205,000"}},{"$f":"'Assets debt'!O15","v":{"v":198500,"d":"198,500"}},{"$f":"'Assets debt'!P15","v":{"v":192000,"d":"192,000"}}]
[null,null,"Total liabilities",null,{"$f":"E23+E24","v":{"v":370596.77419354836,"d":"€370,597"}},{"$f":"F23+F24","v":{"v":380500,"d":"€380,500"}},{"$f":"G23+G24","v":{"v":393451.6129032258,"d":"€393,452"}},{"$f":"H23+H24","v":{"v":437955.35036945814,"d":"€437,955"}},{"$f":"I23+I24","v":{"v":465462.4566515705,"d":"€465,462"}},{"$f":"J23+J24","v":{"v":481007.25041050906,"d":"€481,007"}},{"$f":"K23+K24","v":{"v":514580.8489313331,"d":"€514,581"}},{"$f":"L23+L24","v":{"v":531638.8631494967,"d":"€531,639"}},{"$f":"M23+M24","v":{"v":637119.7372700555,"d":"€637,120"}},{"$f":"N23+N24","v":{"v":605211.6766663443,"d":"€605,212"}},{"$f":"O23+O24","v":{"v":630606.374209086,"d":"€630,606"}},{"$f":"P23+P24","v":{"v":618807.7193257941,"d":"€618,808"}}]
[null,null,"Share capital",null,{"$f":"'Actual inputs'!$E$69","v":{"v":50000,"d":"50,000"}},{"$f":"'Actual inputs'!$E$69","v":{"v":50000,"d":"50,000"}},{"$f":"'Actual inputs'!$E$69","v":{"v":50000,"d":"50,000"}},{"$f":"'Actual inputs'!$E$69","v":{"v":50000,"d":"50,000"}},{"$f":"'Actual inputs'!$E$69","v":{"v":50000,"d":"50,000"}},{"$f":"'Actual inputs'!$E$69","v":{"v":50000,"d":"50,000"}},{"$f":"'Actual inputs'!$E$69","v":{"v":50000,"d":"50,000"}},{"$f":"'Actual inputs'!$E$69","v":{"v":50000,"d":"50,000"}},{"$f":"'Actual inputs'!$E$69","v":{"v":50000,"d":"50,000"}},{"$f":"'Actual inputs'!$E$69","v":{"v":50000,"d":"50,000"}},{"$f":"'Actual inputs'!$E$69","v":{"v":50000,"d":"50,000"}},{"$f":"'Actual inputs'!$E$69","v":{"v":50000,"d":"50,000"}}]
[null,null,"Retained earnings",null,{"$f":"'Actual inputs'!$E$70+'P&L'!E28","v":{"v":678415.2777777778,"d":"678,415"}},{"$f":"E27+'P&L'!F28","v":{"v":654388.125,"d":"654,388"}},{"$f":"F27+'P&L'!G28","v":{"v":652227.9286398467,"d":"652,228"}},{"$f":"G27+'P&L'!H28","v":{"v":665849.3301176793,"d":"665,849"}},{"$f":"H27+'P&L'!I28","v":{"v":691497.1100848386,"d":"691,497"}},{"$f":"I27+'P&L'!J28","v":{"v":740256.9302818829,"d":"740,257"}},{"$f":"J27+'P&L'!K28","v":{"v":790357.7759780824,"d":"790,358"}},{"$f":"K27+'P&L'!L28","v":{"v":843944.6612378336,"d":"843,945"}},{"$f":"L27+'P&L'!M28","v":{"v":949290.0777200685,"d":"949,290"}},{"$f":"M27+'P&L'!N28","v":{"v":1013688.8236923204,"d":"1,013,689"}},{"$f":"N27+'P&L'!O28","v":{"v":1079474.0654761905,"d":"1,079,474"}},{"$f":"O27+'P&L'!P28","v":{"v":1147105.252394636,"d":"1,147,105"}}]
[null,null,"Equity",null,{"$f":"E26+E27","v":{"v":728415.2777777778,"d":"€728,415"}},{"$f":"F26+F27","v":{"v":704388.125,"d":"€704,388"}},{"$f":"G26+G27","v":{"v":702227.9286398467,"d":"€702,228"}},{"$f":"H26+H27","v":{"v":715849.3301176793,"d":"€715,849"}},{"$f":"I26+I27","v":{"v":741497.1100848386,"d":"€741,497"}},{"$f":"J26+J27","v":{"v":790256.9302818829,"d":"€790,257"}},{"$f":"K26+K27","v":{"v":840357.7759780824,"d":"€840,358"}},{"$f":"L26+L27","v":{"v":893944.6612378336,"d":"€893,945"}},{"$f":"M26+M27","v":{"v":999290.0777200685,"d":"€999,290"}},{"$f":"N26+N27","v":{"v":1063688.8236923204,"d":"€1,063,689"}},{"$f":"O26+O27","v":{"v":1129474.0654761905,"d":"€1,129,474"}},{"$f":"P26+P27","v":{"v":1197105.252394636,"d":"€1,197,105"}}]
[null,null,"Liabilities and equity",null,{"$f":"E25+E28","v":{"v":1099012.0519713261,"d":"€1,099,012"}},{"$f":"F25+F28","v":{"v":1084888.125,"d":"€1,084,888"}},{"$f":"G25+G28","v":{"v":1095679.5415430726,"d":"€1,095,680"}},{"$f":"H25+H28","v":{"v":1153804.6804871375,"d":"€1,153,805"}},{"$f":"I25+I28","v":{"v":1206959.566736409,"d":"€1,206,960"}},{"$f":"J25+J28","v":{"v":1271264.180692392,"d":"€1,271,264"}},{"$f":"K25+K28","v":{"v":1354938.6249094156,"d":"€1,354,939"}},{"$f":"L25+L28","v":{"v":1425583.5243873303,"d":"€1,425,584"}},{"$f":"M25+M28","v":{"v":1636409.814990124,"d":"€1,636,410"}},{"$f":"N25+N28","v":{"v":1668900.5003586647,"d":"€1,668,901"}},{"$f":"O25+O28","v":{"v":1760080.4396852765,"d":"€1,760,080"}},{"$f":"P25+P28","v":{"v":1815912.97172043,"d":"€1,815,913"}}]

{"sheet":"Cash flow","index":4,"n_rows":23,"n_cols":16,"rows_kept":23}
[]
[null,null,"Cash flow"]
[]
[null,null,"Selected case",null,{"$f":"'Assumptions'!$G$4","v":"Base"},null,null,"EUR. Entirely fictional."]
[]
[{"$nulls":4},"Actual","Actual","Actual","Actual","Actual","Actual","Actual","Actual","Forecast","Forecast","Forecast","Forecast"]
[{"$nulls":4},"2026-01-01","2026-02-01","2026-03-01","2026-04-01","2026-05-01","2026-06-01","2026-07-01","2026-08-01","2026-09-01","2026-10-01","2026-11-01","2026-12-01"]
[null,null,"Net profit",null,{"$f":"'P&L'!E28","v":{"v":-26584.72222222222,"d":"(26,585)"}},{"$f":"'P&L'!F28","v":{"v":-24027.15277777779,"d":"(24,027)"}},{"$f":"'P&L'!G28","v":{"v":-2160.1963601532434,"d":"(2,160)"}},{"$f":"'P&L'!H28","v":{"v":13621.401477832533,"d":"13,621"}},{"$f":"'P&L'!I28","v":{"v":25647.7799671593,"d":"25,648"}},{"$f":"'P&L'!J28","v":{"v":48759.82019704435,"d":"48,760"}},{"$f":"'P&L'!K28","v":{"v":50100.845696199525,"d":"50,101"}},{"$f":"'P&L'!L28","v":{"v":53586.88525975107,"d":"53,587"}},{"$f":"'P&L'!M28","v":{"v":105345.41648223493,"d":"105,345"}},{"$f":"'P&L'!N28","v":{"v":64398.74597225188,"d":"64,399"}},{"$f":"'P&L'!O28","v":{"v":65785.24178387018,"d":"65,785"}},{"$f":"'P&L'!P28","v":{"v":67631.18691844546,"d":"67,631"}}]
[null,null,"Depreciation add-back",null,{"$f":"-'P&L'!E23","v":{"v":3625,"d":"3,625"}},{"$f":"-'P&L'!F23","v":{"v":3708.3333333333335,"d":"3,708"}},{"$f":"-'P&L'!G23","v":{"v":3875,"d":"3,875"}},{"$f":"-'P&L'!H23","v":{"v":4000,"d":"4,000"}},{"$f":"-'P&L'!I23","v":{"v":4187.5,"d":"4,188"}},{"$f":"-'P&L'!J23","v":{"v":4291.666666666667,"d":"4,292"}},{"$f":"-'P&L'!K23","v":{"v":4458.333333333333,"d":"4,458"}},{"$f":"-'P&L'!L23","v":{"v":4583.333333333333,"d":"4,583"}},{"$f":"-'P&L'!M23","v":{"v":5458.333333333333,"d":"5,458"}},{"$f":"-'P&L'!N23","v":{"v":5645.833333333334,"d":"5,646"}},{"$f":"-'P&L'!O23","v":{"v":5895.833333333334,"d":"5,896"}},{"$f":"-'P&L'!P23","v":{"v":6062.5,"d":"6,063"}}]
[null,null,"Change in trade receivables",null,{"$f":"'Actual inputs'!$E$58-'Balance sheet'!E9","v":{"v":-104781.8365,"d":"(104,782)"}},{"$f":"'Balance sheet'!E9-'Balance sheet'!F9","v":{"v":-60386.96849999999,"d":"(60,387)"}},{"$f":"'Balance sheet'!F9-'Balance sheet'!G9","v":{"v":-61337.758225806465,"d":"(61,338)"}},{"$f":"'Balance sheet'!G9-'Balance sheet'!H9","v":{"v":-89960.14744086022,"d":"(89,960)"}},{"$f":"'Balance sheet'!H9-'Balance sheet'!I9","v":{"v":-54515.08030107524,"d":"(54,515)"}},{"$f":"'Balance sheet'!I9-'Balance sheet'!J9","v":{"v":-48499.36036559136,"d":"(48,499)"}},{"$f":"'Balance sheet'!J9-'Balance sheet'!K9","v":{"v":-60041.49834408611,"d":"(60,041)"}},{"$f":"'Balance sheet'!K9-'Balance sheet'!L9","v":{"v":-21278.650322580594,"d":"(21,279)"}},{"$f":"'Balance sheet'!L9-'Balance sheet'!M9","v":{"v":-73048.28450000001,"d":"(73,048)"}},{"$f":"'Balance sheet'!M9-'Balance sheet'!N9","v":{"v":-13584.310467741918,"d":"(13,584)"}},{"$f":"'Balance sheet'!N9-'Balance sheet'!O9","v":{"v":-17794.04303225805,"d":"(17,794)"}},{"$f":"'Balance sheet'!O9-'Balance sheet'!P9","v":{"v":-289634.57837096776,"d":"(289,635)"}}]
[null,null,"Change in contract assets / net unbilled work",null,{"$f":"'Actual inputs'!$E$60-'Balance sheet'!E10","v":{"v":-16481.107777777783,"d":"(16,481)"}},{"$f":"'Balance sheet'!E10-'Balance sheet'!F10","v":{"v":-18185.558888888874,"d":"(18,186)"}},{"$f":"'Balance sheet'!F10-'Balance sheet'!G10","v":{"v":-27611.050306513454,"d":"(27,611)"}},{"$f":"'Balance sheet'!G10-'Balance sheet'!H10","v":{"v":-37332.73684729064,"d":"(37,333)"}},{"$f":"'Balance sheet'!H10-'Balance sheet'!I10","v":{"v":-45222.51829228242,"d":"(45,223)"}},{"$f":"'Balance sheet'!I10-'Balance sheet'!J10","v":{"v":-66160.65357963883,"d":"(66,161)"}},{"$f":"'Balance sheet'!J10-'Balance sheet'!K10","v":{"v":-58453.61045358272,"d":"(58,454)"}},{"$f":"'Balance sheet'!K10-'Balance sheet'!L10","v":{"v":-61047.46824135544,"d":"(61,047)"}},{"$f":"'Balance sheet'!L10-'Balance sheet'!M10","v":{"v":-27660.960602793784,"d":"(27,661)"}},{"$f":"'Balance sheet'!M10-'Balance sheet'!N10","v":{"v":25355.67920135171,"d":"25,356"}},{"$f":"'Balance sheet'!N10-'Balance sheet'!O10","v":{"v":26003.351103495806,"d":"26,003"}},{"$f":"'Balance sheet'!O10-'Balance sheet'!P10","v":{"v":306796.6346852764,"d":"306,797"}}]
[null,null,"Change in retentions",null,{"$f":"'Actual inputs'!$E$61-'Balance sheet'!E11","v":{"v":-5514.833500000001,"d":"(5,515)"}},{"$f":"'Balance sheet'!E11-'Balance sheet'!F11","v":{"v":-6085.166499999999,"d":"(6,085)"}},{"$f":"'Balance sheet'!F11-'Balance sheet'!G11","v":{"v":-9239.0835,"d":"(9,239)"}},{"$f":"'Balance sheet'!G11-'Balance sheet'!H11","v":{"v":-12492.106999999996,"d":"(12,492)"}},{"$f":"'Balance sheet'!H11-'Balance sheet'!I11","v":{"v":-15132.152000000002,"d":"(15,132)"}},{"$f":"'Balance sheet'!I11-'Balance sheet'!J11","v":{"v":-16558.466500000002,"d":"(16,558)"}},{"$f":"'Balance sheet'!J11-'Balance sheet'!K11","v":{"v":-19559.476499999997,"d":"(19,559)"}},{"$f":"'Balance sheet'!K11-'Balance sheet'!L11","v":{"v":-20427.421499999997,"d":"(20,427)"}},{"$f":"'Balance sheet'!L11-'Balance sheet'!M11","v":{"v":-26248.915500000003,"d":"(26,249)"}},{"$f":"'Balance sheet'!M11-'Balance sheet'!N11","v":{"v":-26623.466000000015,"d":"(26,623)"}},{"$f":"'Balance sheet'!N11-'Balance sheet'!O11","v":{"v":-27303.516000000003,"d":"(27,304)"}},{"$f":"'Balance sheet'!O11-'Balance sheet'!P11","v":{"v":-41715.395499999984,"d":"(41,715)"}}]
[null,null,"Change in trade payables",null,{"$f":"'Balance sheet'!E19-'Actual inputs'!$E$59","v":{"v":10096.774193548394,"d":"10,097"}},{"$f":"'Balance sheet'!F19-'Balance sheet'!E19","v":{"v":16403.225806451606,"d":"16,403"}},{"$f":"'Balance sheet'!G19-'Balance sheet'!F19","v":{"v":28451.612903225803,"d":"28,452"}},{"$f":"'Balance sheet'!H19-'Balance sheet'!G19","v":{"v":47598.3870967742,"d":"47,598"}},{"$f":"'Balance sheet'!I19-'Balance sheet'!H19","v":{"v":27595.161290322576,"d":"27,595"}},{"$f":"'Balance sheet'!J19-'Balance sheet'!I19","v":{"v":21854.838709677424,"d":"21,855"}},{"$f":"'Balance sheet'!K19-'Balance sheet'!J19","v":{"v":27548.387096774182,"d":"27,548"}},{"$f":"'Balance sheet'!L19-'Balance sheet'!K19","v":{"v":10161.29290322581,"d":"10,161"}},{"$f":"'Balance sheet'!M19-'Balance sheet'!L19","v":{"v":103644.52000000002,"d":"103,645"}},{"$f":"'Balance sheet'!N19-'Balance sheet'!M19","v":{"v":-41507.74709677417,"d":"(41,508)"}},{"$f":"'Balance sheet'!O19-'Balance sheet'!N19","v":{"v":15448.387096774182,"d":"15,448"}},{"$f":"'Balance sheet'!P19-'Balance sheet'!O19","v":{"v":-6206.451612903213,"d":"(6,206)"}}]
[null,null,"Change in customer advances",null,{"$f":"'Balance sheet'!E21-'Actual inputs'!$E$62","v":0},{"$f":"'Balance sheet'!F21-'Balance sheet'!E21","v":0},{"$f":"'Balance sheet'!G21-'Balance sheet'!F21","v":0},{"$f":"'Balance sheet'!H21-'Balance sheet'!G21","v":0},{"$f":"'Balance sheet'!I21-'Balance sheet'!H21","v":0},{"$f":"'Balance sheet'!J21-'Balance sheet'!I21","v":0},{"$f":"'Balance sheet'!K21-'Balance sheet'!J21","v":0},{"$f":"'Balance sheet'!L21-'Balance sheet'!K21","v":0},{"$f":"'Balance sheet'!M21-'Balance sheet'!L21","v":0},{"$f":"'Balance sheet'!N21-'Balance sheet'!M21","v":0},{"$f":"'Balance sheet'!O21-'Balance sheet'!N21","v":0},{"$f":"'Balance sheet'!P21-'Balance sheet'!O21","v":0}]
[null,null,"Change in net current tax",null,{"$f":"'Assets debt'!E20-'Actual inputs'!$E$64","v":0},{"$f":"'Assets debt'!F20-'Assets debt'!E20","v":0},{"$f":"'Assets debt'!G20-'Assets debt'!F20","v":{"v":-9000,"d":"(9,000)"}},{"$f":"'Assets debt'!H20-'Assets debt'!G20","v":{"v":3405.350369458134,"d":"3,405"}},{"$f":"'Assets debt'!I20-'Assets debt'!H20","v":{"v":6411.944991789824,"d":"6,412"}},{"$f":"'Assets debt'!J20-'Assets debt'!I20","v":{"v":189.95504926108697,"d":"190"}},{"$f":"'Assets debt'!K20-'Assets debt'!J20","v":{"v":12525.211424049881,"d":"12,525"}},{"$f":"'Assets debt'!L20-'Assets debt'!K20","v":{"v":13396.721314937764,"d":"13,397"}},{"$f":"'Assets debt'!M20-'Assets debt'!L20","v":{"v":8336.354120558739,"d":"8,336"}},{"$f":"'Assets debt'!N20-'Assets debt'!M20","v":{"v":16099.686493062967,"d":"16,100"}},{"$f":"'Assets debt'!O20-'Assets debt'!N20","v":{"v":16446.310445967552,"d":"16,446"}},{"$f":"'Assets debt'!P20-'Assets debt'!O20","v":{"v":907.7967296113638,"d":"908"}}]
[null,null,"Operating cash flow",null,{"$f":"SUM(E8:E15)","v":{"v":-139640.7258064516,"d":"(€139,641)"}},{"$f":"SUM(F8:F15)","v":{"v":-88573.2875268817,"d":"(€88,573)"}},{"$f":"SUM(G8:G15)","v":{"v":-77021.47548924737,"d":"(€77,021)"}},{"$f":"SUM(H8:H15)","v":{"v":-71159.85234408599,"d":"(€71,160)"}},{"$f":"SUM(I8:I15)","v":{"v":-51027.36434408597,"d":"(€51,027)"}},{"$f":"SUM(J8:J15)","v":{"v":-56122.199822580675,"d":"(€56,122)"}},{"$f":"SUM(K8:K15)","v":{"v":-43421.807747311905,"d":"(€43,422)"}},{"$f":"SUM(L8:L15)","v":{"v":-21025.30725268805,"d":"(€21,025)"}},{"$f":"SUM(M8:M15)","v":{"v":95826.46333333322,"d":"€95,826"}},{"$f":"SUM(N8:N15)","v":{"v":29784.42143548379,"d":"€29,784"}},{"$f":"SUM(O8:O15)","v":{"v":84481.564731183,"d":"€84,482"}},{"$f":"SUM(P8:P15)","v":{"v":43841.692849462284,"d":"€43,842"}}]
[null,null,"Capital expenditure",null,{"$f":"-'Assumptions'!E26","v":{"v":-6000,"d":"(6,000)"}},{"$f":"-'Assumptions'!F26","v":{"v":-4000,"d":"(4,000)"}},{"$f":"-'Assumptions'!G26","v":{"v":-8000,"d":"(8,000)"}},{"$f":"-'Assumptions'!H26","v":{"v":-6000,"d":"(6,000)"}},{"$f":"-'Assumptions'!I26","v":{"v":-9000,"d":"(9,000)"}},{"$f":"-'Assumptions'!J26","v":{"v":-5000,"d":"(5,000)"}},{"$f":"-'Assumptions'!K26","v":{"v":-8000,"d":"(8,000)"}},{"$f":"-'Assumptions'!L26","v":{"v":-6000,"d":"(6,000)"}},{"$f":"-'Assumptions'!M26","v":{"v":-42000,"d":"(42,000)"}},{"$f":"-'Assumptions'!N26","v":{"v":-9000,"d":"(9,000)"}},{"$f":"-'Assumptions'!O26","v":{"v":-12000,"d":"(12,000)"}},{"$f":"-'Assumptions'!P26","v":{"v":-8000,"d":"(8,000)"}}]
[null,null,"Investing cash flow",null,{"$f":"E17","v":{"v":-6000,"d":"(€6,000)"}},{"$f":"F17","v":{"v":-4000,"d":"(€4,000)"}},{"$f":"G17","v":{"v":-8000,"d":"(€8,000)"}},{"$f":"H17","v":{"v":-6000,"d":"(€6,000)"}},{"$f":"I17","v":{"v":-9000,"d":"(€9,000)"}},{"$f":"J17","v":{"v":-5000,"d":"(€5,000)"}},{"$f":"K17","v":{"v":-8000,"d":"(€8,000)"}},{"$f":"L17","v":{"v":-6000,"d":"(€6,000)"}},{"$f":"M17","v":{"v":-42000,"d":"(€42,000)"}},{"$f":"N17","v":{"v":-9000,"d":"(€9,000)"}},{"$f":"O17","v":{"v":-12000,"d":"(€12,000)"}},{"$f":"P17","v":{"v":-8000,"d":"(€8,000)"}}]
[null,null,"Debt principal repayment",null,{"$f":"-'Assets debt'!E14","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assets debt'!F14","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assets debt'!G14","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assets debt'!H14","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assets debt'!I14","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assets debt'!J14","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assets debt'!K14","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assets debt'!L14","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assets debt'!M14","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assets debt'!N14","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assets debt'!O14","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assets debt'!P14","v":{"v":-6500,"d":"(6,500)"}}]
[null,null,"Financing cash flow",null,{"$f":"E19","v":{"v":-6500,"d":"(€6,500)"}},{"$f":"F19","v":{"v":-6500,"d":"(€6,500)"}},{"$f":"G19","v":{"v":-6500,"d":"(€6,500)"}},{"$f":"H19","v":{"v":-6500,"d":"(€6,500)"}},{"$f":"I19","v":{"v":-6500,"d":"(€6,500)"}},{"$f":"J19","v":{"v":-6500,"d":"(€6,500)"}},{"$f":"K19","v":{"v":-6500,"d":"(€6,500)"}},{"$f":"L19","v":{"v":-6500,"d":"(€6,500)"}},{"$f":"M19","v":{"v":-6500,"d":"(€6,500)"}},{"$f":"N19","v":{"v":-6500,"d":"(€6,500)"}},{"$f":"O19","v":{"v":-6500,"d":"(€6,500)"}},{"$f":"P19","v":{"v":-6500,"d":"(€6,500)"}}]
[null,null,"Net cash change",null,{"$f":"E16+E18+E20","v":{"v":-152140.7258064516,"d":"(€152,141)"}},{"$f":"F16+F18+F20","v":{"v":-99073.2875268817,"d":"(€99,073)"}},{"$f":"G16+G18+G20","v":{"v":-91521.47548924737,"d":"(€91,521)"}},{"$f":"H16+H18+H20","v":{"v":-83659.85234408599,"d":"(€83,660)"}},{"$f":"I16+I18+I20","v":{"v":-66527.36434408597,"d":"(€66,527)"}},{"$f":"J16+J18+J20","v":{"v":-67622.19982258067,"d":"(€67,622)"}},{"$f":"K16+K18+K20","v":{"v":-57921.807747311905,"d":"(€57,922)"}},{"$f":"L16+L18+L20","v":{"v":-33525.30725268805,"d":"(€33,525)"}},{"$f":"M16+M18+M20","v":{"v":47326.46333333322,"d":"€47,326"}},{"$f":"N16+N18+N20","v":{"v":14284.42143548379,"d":"€14,284"}},{"$f":"O16+O18+O20","v":{"v":65981.564731183,"d":"€65,982"}},{"$f":"P16+P18+P20","v":{"v":29341.692849462284,"d":"€29,342"}}]
[null,null,"Opening cash",null,{"$f":"'Actual inputs'!$E$57","v":{"v":950000,"d":"950,000"}},{"$f":"E23","v":{"v":797859.2741935484,"d":"797,859"}},{"$f":"F23","v":{"v":698785.9866666667,"d":"698,786"}},{"$f":"G23","v":{"v":607264.5111774193,"d":"607,265"}},{"$f":"H23","v":{"v":523604.65883333335,"d":"523,605"}},{"$f":"I23","v":{"v":457077.2944892474,"d":"457,077"}},{"$f":"J23","v":{"v":389455.0946666667,"d":"389,455"}},{"$f":"K23","v":{"v":331533.2869193548,"d":"331,533"}},{"$f":"L23","v":{"v":298007.97966666677,"d":"298,008"}},{"$f":"M23","v":{"v":345334.44299999997,"d":"345,334"}},{"$f":"N23","v":{"v":359618.86443548376,"d":"359,619"}},{"$f":"O23","v":{"v":425600.42916666676,"d":"425,600"}}]
[null,null,"Closing cash",null,{"$f":"E22+E21","v":{"v":797859.2741935484,"d":"€797,859"}},{"$f":"F22+F21","v":{"v":698785.9866666667,"d":"€698,786"}},{"$f":"G22+G21","v":{"v":607264.5111774193,"d":"€607,265"}},{"$f":"H22+H21","v":{"v":523604.65883333335,"d":"€523,605"}},{"$f":"I22+I21","v":{"v":457077.2944892474,"d":"€457,077"}},{"$f":"J22+J21","v":{"v":389455.0946666667,"d":"€389,455"}},{"$f":"K22+K21","v":{"v":331533.2869193548,"d":"€331,533"}},{"$f":"L22+L21","v":{"v":298007.97966666677,"d":"€298,008"}},{"$f":"M22+M21","v":{"v":345334.44299999997,"d":"€345,334"}},{"$f":"N22+N21","v":{"v":359618.86443548376,"d":"€359,619"}},{"$f":"O22+O21","v":{"v":425600.42916666676,"d":"€425,600"}},{"$f":"P22+P21","v":{"v":454942.122016129,"d":"€454,942"}}]

{"sheet":"13 week cash","index":5,"n_rows":201,"n_cols":17,"rows_kept":201}
[]
[null,null,"13 week cash"]
[]
[null,null,"Selected case",null,{"$f":"'Assumptions'!$G$4","v":"Base"},null,null,"EUR. Entirely fictional."]
[]
[{"$nulls":4},"Forecast","Forecast","Forecast","Forecast","Forecast","Forecast","Forecast","Forecast","Forecast","Forecast","Forecast","Forecast","Forecast"]
[{"$nulls":4},"1–6 Sep","07 Sept","14 Sept","21 Sept","28 Sept","05 Oct","12 Oct","19 Oct","26 Oct","02 Nov","09 Nov","16 Nov","23 Nov"]
[null,null,"Opening cash",null,{"$f":"'Balance sheet'!L8","v":{"v":298007.97966666677,"d":"298,008"}},{"$f":"E18","v":{"v":324991.8796666668,"d":"324,992"}},{"$f":"F18","v":{"v":342969.7296666668,"d":"342,970"}},{"$f":"G18","v":{"v":432424.5196666668,"d":"432,425"}},{"$f":"H18","v":{"v":352833.60966666683,"d":"352,834"}},{"$f":"I18","v":{"v":384795.27300000016,"d":"384,795"}},{"$f":"J18","v":{"v":358795.27300000016,"d":"358,795"}},{"$f":"K18","v":{"v":377332.9725427421,"d":"377,333"}},{"$f":"L18","v":{"v":251732.9725427421,"d":"251,733"}},{"$f":"M18","v":{"v":359618.86443548405,"d":"359,619"}},{"$f":"N18","v":{"v":347618.86443548405,"d":"347,619"}},{"$f":"O18","v":{"v":385156.1049677421,"d":"385,156"}},{"$f":"P18","v":{"v":385156.1049677421,"d":"385,156"}}]
[null,null,"Customer receipts",null,{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46266,$D$37:$D$92,\"<=\"&46271,$E$37:$E$92,\"receipts\")","v":{"v":60096.16,"d":"60,096"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46272,$D$37:$D$92,\"<=\"&46278,$E$37:$E$92,\"receipts\")","v":{"v":115184.29999999999,"d":"115,184"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46279,$D$37:$D$92,\"<=\"&46285,$E$37:$E$92,\"receipts\")","v":{"v":130208.34,"d":"130,208"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46286,$D$37:$D$92,\"<=\"&46292,$E$37:$E$92,\"receipts\")","v":{"v":120192.31,"d":"120,192"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46293,$D$37:$D$92,\"<=\"&46299,$E$37:$E$92,\"receipts\")","v":{"v":75120.19,"d":"75,120"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46300,$D$37:$D$92,\"<=\"&46306,$E$37:$E$92,\"receipts\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46307,$D$37:$D$92,\"<=\"&46313,$E$37:$E$92,\"receipts\")","v":{"v":145999.4737362903,"d":"145,999"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46314,$D$37:$D$92,\"<=\"&46320,$E$37:$E$92,\"receipts\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46321,$D$37:$D$92,\"<=\"&46327,$E$37:$E$92,\"receipts\")","v":{"v":271141.8797959677,"d":"271,142"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46328,$D$37:$D$92,\"<=\"&46334,$E$37:$E$92,\"receipts\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46335,$D$37:$D$92,\"<=\"&46341,$E$37:$E$92,\"receipts\")","v":{"v":175340.46633870964,"d":"175,340"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46342,$D$37:$D$92,\"<=\"&46348,$E$37:$E$92,\"receipts\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46349,$D$37:$D$92,\"<=\"&46355,$E$37:$E$92,\"receipts\")","v":{"v":325632.2946290322,"d":"325,632"}}]
[null,null,"Supplier payments",null,{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46266,$D$37:$D$92,\"<=\"&46271,$E$37:$E$92,\"supplierPayments\")","v":{"v":-33112.26,"d":"(33,112)"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46272,$D$37:$D$92,\"<=\"&46278,$E$37:$E$92,\"supplierPayments\")","v":{"v":-38206.44999999997,"d":"(38,206)"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46279,$D$37:$D$92,\"<=\"&46285,$E$37:$E$92,\"supplierPayments\")","v":{"v":-40753.55,"d":"(40,754)"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46286,$D$37:$D$92,\"<=\"&46292,$E$37:$E$92,\"supplierPayments\")","v":{"v":-58583.21999999997,"d":"(58,583)"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46293,$D$37:$D$92,\"<=\"&46299,$E$37:$E$92,\"supplierPayments\")","v":{"v":-35659.36,"d":"(35,659)"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46300,$D$37:$D$92,\"<=\"&46306,$E$37:$E$92,\"supplierPayments\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46307,$D$37:$D$92,\"<=\"&46313,$E$37:$E$92,\"supplierPayments\")","v":{"v":-127461.77419354836,"d":"(127,462)"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46314,$D$37:$D$92,\"<=\"&46320,$E$37:$E$92,\"supplierPayments\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46321,$D$37:$D$92,\"<=\"&46327,$E$37:$E$92,\"supplierPayments\")","v":{"v":-155786.6129032258,"d":"(155,787)"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46328,$D$37:$D$92,\"<=\"&46334,$E$37:$E$92,\"supplierPayments\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46335,$D$37:$D$92,\"<=\"&46341,$E$37:$E$92,\"supplierPayments\")","v":{"v":-120803.22580645159,"d":"(120,803)"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46342,$D$37:$D$92,\"<=\"&46348,$E$37:$E$92,\"supplierPayments\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46349,$D$37:$D$92,\"<=\"&46355,$E$37:$E$92,\"supplierPayments\")","v":{"v":-147648.38709677418,"d":"(147,648)"}}]
[null,null,"Payroll",null,{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46266,$D$37:$D$92,\"<=\"&46271,$E$37:$E$92,\"payroll\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46272,$D$37:$D$92,\"<=\"&46278,$E$37:$E$92,\"payroll\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46279,$D$37:$D$92,\"<=\"&46285,$E$37:$E$92,\"payroll\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46286,$D$37:$D$92,\"<=\"&46292,$E$37:$E$92,\"payroll\")","v":{"v":-123200,"d":"(123,200)"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46293,$D$37:$D$92,\"<=\"&46299,$E$37:$E$92,\"payroll\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46300,$D$37:$D$92,\"<=\"&46306,$E$37:$E$92,\"payroll\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46307,$D$37:$D$92,\"<=\"&46313,$E$37:$E$92,\"payroll\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46314,$D$37:$D$92,\"<=\"&46320,$E$37:$E$92,\"payroll\")","v":{"v":-125600,"d":"(125,600)"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46321,$D$37:$D$92,\"<=\"&46327,$E$37:$E$92,\"payroll\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46328,$D$37:$D$92,\"<=\"&46334,$E$37:$E$92,\"payroll\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46335,$D$37:$D$92,\"<=\"&46341,$E$37:$E$92,\"payroll\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46342,$D$37:$D$92,\"<=\"&46348,$E$37:$E$92,\"payroll\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46349,$D$37:$D$92,\"<=\"&46355,$E$37:$E$92,\"payroll\")","v":{"v":-130100,"d":"(130,100)"}}]
[null,null,"Operating overheads",null,{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46266,$D$37:$D$92,\"<=\"&46271,$E$37:$E$92,\"overheads\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46272,$D$37:$D$92,\"<=\"&46278,$E$37:$E$92,\"overheads\")","v":{"v":-17000,"d":"(17,000)"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46279,$D$37:$D$92,\"<=\"&46285,$E$37:$E$92,\"overheads\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46286,$D$37:$D$92,\"<=\"&46292,$E$37:$E$92,\"overheads\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46293,$D$37:$D$92,\"<=\"&46299,$E$37:$E$92,\"overheads\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46300,$D$37:$D$92,\"<=\"&46306,$E$37:$E$92,\"overheads\")","v":{"v":-17000,"d":"(17,000)"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46307,$D$37:$D$92,\"<=\"&46313,$E$37:$E$92,\"overheads\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46314,$D$37:$D$92,\"<=\"&46320,$E$37:$E$92,\"overheads\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46321,$D$37:$D$92,\"<=\"&46327,$E$37:$E$92,\"overheads\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46328,$D$37:$D$92,\"<=\"&46334,$E$37:$E$92,\"overheads\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46335,$D$37:$D$92,\"<=\"&46341,$E$37:$E$92,\"overheads\")","v":{"v":-17000,"d":"(17,000)"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46342,$D$37:$D$92,\"<=\"&46348,$E$37:$E$92,\"overheads\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46349,$D$37:$D$92,\"<=\"&46355,$E$37:$E$92,\"overheads\")","v":0}]
[null,null,"Tax paid",null,{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46266,$D$37:$D$92,\"<=\"&46271,$E$37:$E$92,\"tax\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46272,$D$37:$D$92,\"<=\"&46278,$E$37:$E$92,\"tax\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46279,$D$37:$D$92,\"<=\"&46285,$E$37:$E$92,\"tax\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46286,$D$37:$D$92,\"<=\"&46292,$E$37:$E$92,\"tax\")","v":{"v":-18000,"d":"(18,000)"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46293,$D$37:$D$92,\"<=\"&46299,$E$37:$E$92,\"tax\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46300,$D$37:$D$92,\"<=\"&46306,$E$37:$E$92,\"tax\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46307,$D$37:$D$92,\"<=\"&46313,$E$37:$E$92,\"tax\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46314,$D$37:$D$92,\"<=\"&46320,$E$37:$E$92,\"tax\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46321,$D$37:$D$92,\"<=\"&46327,$E$37:$E$92,\"tax\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46328,$D$37:$D$92,\"<=\"&46334,$E$37:$E$92,\"tax\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46335,$D$37:$D$92,\"<=\"&46341,$E$37:$E$92,\"tax\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46342,$D$37:$D$92,\"<=\"&46348,$E$37:$E$92,\"tax\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46349,$D$37:$D$92,\"<=\"&46355,$E$37:$E$92,\"tax\")","v":0}]
[null,null,"Interest paid",null,{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46266,$D$37:$D$92,\"<=\"&46271,$E$37:$E$92,\"interest\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46272,$D$37:$D$92,\"<=\"&46278,$E$37:$E$92,\"interest\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46279,$D$37:$D$92,\"<=\"&46285,$E$37:$E$92,\"interest\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46286,$D$37:$D$92,\"<=\"&46292,$E$37:$E$92,\"interest\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46293,$D$37:$D$92,\"<=\"&46299,$E$37:$E$92,\"interest\")","v":{"v":-999.1666666666666,"d":"(999)"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46300,$D$37:$D$92,\"<=\"&46306,$E$37:$E$92,\"interest\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46307,$D$37:$D$92,\"<=\"&46313,$E$37:$E$92,\"interest\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46314,$D$37:$D$92,\"<=\"&46320,$E$37:$E$92,\"interest\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46321,$D$37:$D$92,\"<=\"&46327,$E$37:$E$92,\"interest\")","v":{"v":-969.375,"d":"(969)"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46328,$D$37:$D$92,\"<=\"&46334,$E$37:$E$92,\"interest\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46335,$D$37:$D$92,\"<=\"&46341,$E$37:$E$92,\"interest\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46342,$D$37:$D$92,\"<=\"&46348,$E$37:$E$92,\"interest\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46349,$D$37:$D$92,\"<=\"&46355,$E$37:$E$92,\"interest\")","v":{"v":-939.5833333333334,"d":"(940)"}}]
[null,null,"Capital expenditure",null,{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46266,$D$37:$D$92,\"<=\"&46271,$E$37:$E$92,\"capex\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46272,$D$37:$D$92,\"<=\"&46278,$E$37:$E$92,\"capex\")","v":{"v":-42000,"d":"(42,000)"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46279,$D$37:$D$92,\"<=\"&46285,$E$37:$E$92,\"capex\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46286,$D$37:$D$92,\"<=\"&46292,$E$37:$E$92,\"capex\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46293,$D$37:$D$92,\"<=\"&46299,$E$37:$E$92,\"capex\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46300,$D$37:$D$92,\"<=\"&46306,$E$37:$E$92,\"capex\")","v":{"v":-9000,"d":"(9,000)"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46307,$D$37:$D$92,\"<=\"&46313,$E$37:$E$92,\"capex\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46314,$D$37:$D$92,\"<=\"&46320,$E$37:$E$92,\"capex\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46321,$D$37:$D$92,\"<=\"&46327,$E$37:$E$92,\"capex\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46328,$D$37:$D$92,\"<=\"&46334,$E$37:$E$92,\"capex\")","v":{"v":-12000,"d":"(12,000)"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46335,$D$37:$D$92,\"<=\"&46341,$E$37:$E$92,\"capex\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46342,$D$37:$D$92,\"<=\"&46348,$E$37:$E$92,\"capex\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46349,$D$37:$D$92,\"<=\"&46355,$E$37:$E$92,\"capex\")","v":0}]
[null,null,"Debt repayment",null,{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46266,$D$37:$D$92,\"<=\"&46271,$E$37:$E$92,\"debt\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46272,$D$37:$D$92,\"<=\"&46278,$E$37:$E$92,\"debt\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46279,$D$37:$D$92,\"<=\"&46285,$E$37:$E$92,\"debt\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46286,$D$37:$D$92,\"<=\"&46292,$E$37:$E$92,\"debt\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46293,$D$37:$D$92,\"<=\"&46299,$E$37:$E$92,\"debt\")","v":{"v":-6500,"d":"(6,500)"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46300,$D$37:$D$92,\"<=\"&46306,$E$37:$E$92,\"debt\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46307,$D$37:$D$92,\"<=\"&46313,$E$37:$E$92,\"debt\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46314,$D$37:$D$92,\"<=\"&46320,$E$37:$E$92,\"debt\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46321,$D$37:$D$92,\"<=\"&46327,$E$37:$E$92,\"debt\")","v":{"v":-6500,"d":"(6,500)"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46328,$D$37:$D$92,\"<=\"&46334,$E$37:$E$92,\"debt\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46335,$D$37:$D$92,\"<=\"&46341,$E$37:$E$92,\"debt\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46342,$D$37:$D$92,\"<=\"&46348,$E$37:$E$92,\"debt\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46349,$D$37:$D$92,\"<=\"&46355,$E$37:$E$92,\"debt\")","v":{"v":-6500,"d":"(6,500)"}}]
[null,null,"Net cash change",null,{"$f":"SUM(E9:E16)","v":{"v":26983.9,"d":"€26,984"}},{"$f":"SUM(F9:F16)","v":{"v":17977.85000000002,"d":"€17,978"}},{"$f":"SUM(G9:G16)","v":{"v":89454.79,"d":"€89,455"}},{"$f":"SUM(H9:H16)","v":{"v":-79590.90999999997,"d":"(€79,591)"}},{"$f":"SUM(I9:I16)","v":{"v":31961.663333333338,"d":"€31,962"}},{"$f":"SUM(J9:J16)","v":{"v":-26000,"d":"(€26,000)"}},{"$f":"SUM(K9:K16)","v":{"v":18537.69954274193,"d":"€18,538"}},{"$f":"SUM(L9:L16)","v":{"v":-125600,"d":"(€125,600)"}},{"$f":"SUM(M9:M16)","v":{"v":107885.89189274193,"d":"€107,886"}},{"$f":"SUM(N9:N16)","v":{"v":-12000,"d":"(€12,000)"}},{"$f":"SUM(O9:O16)","v":{"v":37537.240532258045,"d":"€37,537"}},{"$f":"SUM(P9:P16)","v":0},{"$f":"SUM(Q9:Q16)","v":{"v":40444.32419892468,"d":"€40,444"}}]
[null,null,"Closing cash",null,{"$f":"E8+E17","v":{"v":324991.8796666668,"d":"€324,992"}},{"$f":"F8+F17","v":{"v":342969.7296666668,"d":"€342,970"}},{"$f":"G8+G17","v":{"v":432424.5196666668,"d":"€432,425"}},{"$f":"H8+H17","v":{"v":352833.60966666683,"d":"€352,834"}},{"$f":"I8+I17","v":{"v":384795.27300000016,"d":"€384,795"}},{"$f":"J8+J17","v":{"v":358795.27300000016,"d":"€358,795"}},{"$f":"K8+K17","v":{"v":377332.9725427421,"d":"€377,333"}},{"$f":"L8+L17","v":{"v":251732.9725427421,"d":"€251,733"}},{"$f":"M8+M17","v":{"v":359618.86443548405,"d":"€359,619"}},{"$f":"N8+N17","v":{"v":347618.86443548405,"d":"€347,619"}},{"$f":"O8+O17","v":{"v":385156.1049677421,"d":"€385,156"}},{"$f":"P8+P17","v":{"v":385156.1049677421,"d":"€385,156"}},{"$f":"Q8+Q17","v":{"v":425600.4291666668,"d":"€425,600"}}]
[null,null,"Minimum reserve",null,{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"€125,000"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"€125,000"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"€125,000"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"€125,000"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"€125,000"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"€125,000"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"€125,000"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"€125,000"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"€125,000"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"€125,000"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"€125,000"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"€125,000"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"€125,000"}}]
[null,null,"Reserve headroom / (shortfall)",null,{"$f":"E18-E19","v":{"v":199991.8796666668,"d":"€199,992"}},{"$f":"F18-F19","v":{"v":217969.72966666683,"d":"€217,970"}},{"$f":"G18-G19","v":{"v":307424.5196666668,"d":"€307,425"}},{"$f":"H18-H19","v":{"v":227833.60966666683,"d":"€227,834"}},{"$f":"I18-I19","v":{"v":259795.27300000016,"d":"€259,795"}},{"$f":"J18-J19","v":{"v":233795.27300000016,"d":"€233,795"}},{"$f":"K18-K19","v":{"v":252332.9725427421,"d":"€252,333"}},{"$f":"L18-L19","v":{"v":126732.97254274209,"d":"€126,733"}},{"$f":"M18-M19","v":{"v":234618.86443548405,"d":"€234,619"}},{"$f":"N18-N19","v":{"v":222618.86443548405,"d":"€222,619"}},{"$f":"O18-O19","v":{"v":260156.1049677421,"d":"€260,156"}},{"$f":"P18-P19","v":{"v":260156.1049677421,"d":"€260,156"}},{"$f":"Q18-Q19","v":{"v":300600.4291666668,"d":"€300,600"}}]
[]
[]
[null,null,"Lowest end-of-day scheduled cash",null,null,{"$f":"MIN(H112:H201)","v":{"v":95946.35963951636,"d":"95,946"}},null,"On",{"$f":"INDEX(C112:C201,MATCH(F23,H112:H201,0))","v":"2026-10-26"}]
[]
[null,null,"Funding needed to avoid negative cash",null,null,{"$f":"MAX(0,-F23)","v":0}]
[]
[null,null,"Opening cash follows the 31 August close. Week 1 is 1–6 September."]
[]
[null,null,"Negative cash is unfunded. Pending AP remains a liability."]
[]
[]
[]
[null,null,"Dated cash schedule"]
[]
[null,null,"Reference","Scheduled date","Cash category","Amount"]
[]
[null,null,"AR-1",{"$f":"'Working capital'!I42","v":"2026-09-04"},"receipts",{"$f":"'Working capital'!L42","v":{"v":60096.16,"d":"60,096"}}]
[null,null,"AR-2",{"$f":"'Working capital'!I43","v":"2026-09-08"},"receipts",{"$f":"'Working capital'!L43","v":{"v":70112.18,"d":"70,112"}}]
[null,null,"AR-3",{"$f":"'Working capital'!I44","v":"2026-09-11"},"receipts",{"$f":"'Working capital'!L44","v":{"v":45072.12,"d":"45,072"}}]
[null,null,"AR-4",{"$f":"'Working capital'!I45","v":"2026-09-15"},"receipts",{"$f":"'Working capital'!L45","v":{"v":80128.21,"d":"80,128"}}]
[null,null,"AR-5",{"$f":"'Working capital'!I46","v":"2026-09-18"},"receipts",{"$f":"'Working capital'!L46","v":{"v":50080.13,"d":"50,080"}}]
[null,null,"AR-6",{"$f":"'Working capital'!I47","v":"2026-09-22"},"receipts",{"$f":"'Working capital'!L47","v":{"v":65104.17,"d":"65,104"}}]
[null,null,"AR-7",{"$f":"'Working capital'!I48","v":"2026-09-25"},"receipts",{"$f":"'Working capital'!L48","v":{"v":55088.14,"d":"55,088"}}]
[null,null,"AR-8",{"$f":"'Working capital'!I49","v":"2026-10-02"},"receipts",{"$f":"'Working capital'!L49","v":{"v":75120.19,"d":"75,120"}}]
[null,null,"AP-1",{"$f":"'Working capital'!N56","v":"2026-09-04"},"supplierPayments",{"$f":"-'Working capital'!O56","v":{"v":-33112.26,"d":"(33,112)"}}]
[null,null,"AP-2",{"$f":"'Working capital'!N57","v":"00:00:00"},"supplierPayments",{"$f":"-'Working capital'!O57","v":0}]
[null,null,"AP-3",{"$f":"'Working capital'!N58","v":"2026-09-11"},"supplierPayments",{"$f":"-'Working capital'!O58","v":{"v":-38206.45,"d":"(38,206)"}}]
[null,null,"AP-4",{"$f":"'Working capital'!N59","v":"00:00:00"},"supplierPayments",{"$f":"-'Working capital'!O59","v":0}]
[null,null,"AP-5",{"$f":"'Working capital'!N60","v":"2026-09-18"},"supplierPayments",{"$f":"-'Working capital'!O60","v":{"v":-40753.55,"d":"(40,754)"}}]
[null,null,"AP-6",{"$f":"'Working capital'!N61","v":"2026-09-22"},"supplierPayments",{"$f":"-'Working capital'!O61","v":{"v":-30565.16,"d":"(30,565)"}}]
[null,null,"AP-7",{"$f":"'Working capital'!N62","v":"2026-09-25"},"supplierPayments",{"$f":"-'Working capital'!O62","v":{"v":-28018.06,"d":"(28,018)"}}]
[null,null,"AP-8",{"$f":"'Working capital'!N63","v":"2026-10-02"},"supplierPayments",{"$f":"-'Working capital'!O63","v":{"v":-35659.36,"d":"(35,659)"}}]
[null,null,"receipts Sept 26","2026-09-15","receipts",{"$f":"('Working capital'!M12-SUMIFS($F$37:$F$52,$E$37:$E$52,\"receipts\",$D$37:$D$52,\">=\"&46266,$D$37:$D$52,\"<=\"&46295))*0.35","v":0}]
[null,null,"receipts Sept 26","2026-09-28","receipts",{"$f":"('Working capital'!M12-SUMIFS($F$37:$F$52,$E$37:$E$52,\"receipts\",$D$37:$D$52,\">=\"&46266,$D$37:$D$52,\"<=\"&46295))*0.65","v":0}]
[null,null,"supplierPayments Sept 26","2026-09-12","supplierPayments",{"$f":"('Working capital'!M17-SUMIFS($F$37:$F$52,$E$37:$E$52,\"supplierPayments\",$D$37:$D$52,\">=\"&46266,$D$37:$D$52,\"<=\"&46295))*0.45","v":{"v":2.6193447411060334e-11,"d":"0"}}]
[null,null,"supplierPayments Sept 26","2026-09-26","supplierPayments",{"$f":"('Working capital'!M17-SUMIFS($F$37:$F$52,$E$37:$E$52,\"supplierPayments\",$D$37:$D$52,\">=\"&46266,$D$37:$D$52,\"<=\"&46295))*0.55","v":{"v":3.2014213502407077e-11,"d":"0"}}]
[null,null,"payroll Sept 26","2026-09-25","payroll",{"$f":"('Working capital'!M23-SUMIFS($F$37:$F$52,$E$37:$E$52,\"payroll\",$D$37:$D$52,\">=\"&46266,$D$37:$D$52,\"<=\"&46295))*1","v":{"v":-123200,"d":"(123,200)"}}]
[null,null,"overheads Sept 26","2026-09-10","overheads",{"$f":"('Working capital'!M24-SUMIFS($F$37:$F$52,$E$37:$E$52,\"overheads\",$D$37:$D$52,\">=\"&46266,$D$37:$D$52,\"<=\"&46295))*1","v":{"v":-17000,"d":"(17,000)"}}]
[null,null,"tax Sept 26","2026-09-21","tax",{"$f":"('Working capital'!M25-SUMIFS($F$37:$F$52,$E$37:$E$52,\"tax\",$D$37:$D$52,\">=\"&46266,$D$37:$D$52,\"<=\"&46295))*1","v":{"v":-18000,"d":"(18,000)"}}]
[null,null,"interest Sept 26","2026-09-28","interest",{"$f":"('Working capital'!M26-SUMIFS($F$37:$F$52,$E$37:$E$52,\"interest\",$D$37:$D$52,\">=\"&46266,$D$37:$D$52,\"<=\"&46295))*1","v":{"v":-999.1666666666666,"d":"(999)"}}]
[null,null,"capex Sept 26","2026-09-08","capex",{"$f":"('Working capital'!M27-SUMIFS($F$37:$F$52,$E$37:$E$52,\"capex\",$D$37:$D$52,\">=\"&46266,$D$37:$D$52,\"<=\"&46295))*1","v":{"v":-42000,"d":"(42,000)"}}]
[null,null,"debt Sept 26","2026-09-28","debt",{"$f":"('Working capital'!M28-SUMIFS($F$37:$F$52,$E$37:$E$52,\"debt\",$D$37:$D$52,\">=\"&46266,$D$37:$D$52,\"<=\"&46295))*1","v":{"v":-6500,"d":"(6,500)"}}]
[null,null,"receipts Oct 26","2026-10-15","receipts",{"$f":"('Working capital'!N12-SUMIFS($F$37:$F$52,$E$37:$E$52,\"receipts\",$D$37:$D$52,\">=\"&46296,$D$37:$D$52,\"<=\"&46326))*0.35","v":{"v":145999.4737362903,"d":"145,999"}}]
[null,null,"receipts Oct 26","2026-10-28","receipts",{"$f":"('Working capital'!N12-SUMIFS($F$37:$F$52,$E$37:$E$52,\"receipts\",$D$37:$D$52,\">=\"&46296,$D$37:$D$52,\"<=\"&46326))*0.65","v":{"v":271141.8797959677,"d":"271,142"}}]
[null,null,"supplierPayments Oct 26","2026-10-12","supplierPayments",{"$f":"('Working capital'!N17-SUMIFS($F$37:$F$52,$E$37:$E$52,\"supplierPayments\",$D$37:$D$52,\">=\"&46296,$D$37:$D$52,\"<=\"&46326))*0.45","v":{"v":-127461.77419354836,"d":"(127,462)"}}]
[null,null,"supplierPayments Oct 26","2026-10-26","supplierPayments",{"$f":"('Working capital'!N17-SUMIFS($F$37:$F$52,$E$37:$E$52,\"supplierPayments\",$D$37:$D$52,\">=\"&46296,$D$37:$D$52,\"<=\"&46326))*0.55","v":{"v":-155786.6129032258,"d":"(155,787)"}}]
[null,null,"payroll Oct 26","2026-10-25","payroll",{"$f":"('Working capital'!N23-SUMIFS($F$37:$F$52,$E$37:$E$52,\"payroll\",$D$37:$D$52,\">=\"&46296,$D$37:$D$52,\"<=\"&46326))*1","v":{"v":-125600,"d":"(125,600)"}}]
[null,null,"overheads Oct 26","2026-10-10","overheads",{"$f":"('Working capital'!N24-SUMIFS($F$37:$F$52,$E$37:$E$52,\"overheads\",$D$37:$D$52,\">=\"&46296,$D$37:$D$52,\"<=\"&46326))*1","v":{"v":-17000,"d":"(17,000)"}}]
[null,null,"tax Oct 26","2026-10-21","tax",{"$f":"('Working capital'!N25-SUMIFS($F$37:$F$52,$E$37:$E$52,\"tax\",$D$37:$D$52,\">=\"&46296,$D$37:$D$52,\"<=\"&46326))*1","v":0}]
[null,null,"interest Oct 26","2026-10-28","interest",{"$f":"('Working capital'!N26-SUMIFS($F$37:$F$52,$E$37:$E$52,\"interest\",$D$37:$D$52,\">=\"&46296,$D$37:$D$52,\"<=\"&46326))*1","v":{"v":-969.375,"d":"(969)"}}]
[null,null,"capex Oct 26","2026-10-08","capex",{"$f":"('Working capital'!N27-SUMIFS($F$37:$F$52,$E$37:$E$52,\"capex\",$D$37:$D$52,\">=\"&46296,$D$37:$D$52,\"<=\"&46326))*1","v":{"v":-9000,"d":"(9,000)"}}]
[null,null,"debt Oct 26","2026-10-28","debt",{"$f":"('Working capital'!N28-SUMIFS($F$37:$F$52,$E$37:$E$52,\"debt\",$D$37:$D$52,\">=\"&46296,$D$37:$D$52,\"<=\"&46326))*1","v":{"v":-6500,"d":"(6,500)"}}]
[null,null,"receipts Nov 26","2026-11-15","receipts",{"$f":"('Working capital'!O12-SUMIFS($F$37:$F$52,$E$37:$E$52,\"receipts\",$D$37:$D$52,\">=\"&46327,$D$37:$D$52,\"<=\"&46356))*0.35","v":{"v":175340.46633870964,"d":"175,340"}}]
[null,null,"receipts Nov 26","2026-11-28","receipts",{"$f":"('Working capital'!O12-SUMIFS($F$37:$F$52,$E$37:$E$52,\"receipts\",$D$37:$D$52,\">=\"&46327,$D$37:$D$52,\"<=\"&46356))*0.65","v":{"v":325632.2946290322,"d":"325,632"}}]
[null,null,"supplierPayments Nov 26","2026-11-12","supplierPayments",{"$f":"('Working capital'!O17-SUMIFS($F$37:$F$52,$E$37:$E$52,\"supplierPayments\",$D$37:$D$52,\">=\"&46327,$D$37:$D$52,\"<=\"&46356))*0.45","v":{"v":-120803.22580645159,"d":"(120,803)"}}]
[null,null,"supplierPayments Nov 26","2026-11-26","supplierPayments",{"$f":"('Working capital'!O17-SUMIFS($F$37:$F$52,$E$37:$E$52,\"supplierPayments\",$D$37:$D$52,\">=\"&46327,$D$37:$D$52,\"<=\"&46356))*0.55","v":{"v":-147648.38709677418,"d":"(147,648)"}}]
[null,null,"payroll Nov 26","2026-11-25","payroll",{"$f":"('Working capital'!O23-SUMIFS($F$37:$F$52,$E$37:$E$52,\"payroll\",$D$37:$D$52,\">=\"&46327,$D$37:$D$52,\"<=\"&46356))*1","v":{"v":-130100,"d":"(130,100)"}}]
[null,null,"overheads Nov 26","2026-11-10","overheads",{"$f":"('Working capital'!O24-SUMIFS($F$37:$F$52,$E$37:$E$52,\"overheads\",$D$37:$D$52,\">=\"&46327,$D$37:$D$52,\"<=\"&46356))*1","v":{"v":-17000,"d":"(17,000)"}}]
[null,null,"tax Nov 26","2026-11-21","tax",{"$f":"('Working capital'!O25-SUMIFS($F$37:$F$52,$E$37:$E$52,\"tax\",$D$37:$D$52,\">=\"&46327,$D$37:$D$52,\"<=\"&46356))*1","v":0}]
[null,null,"interest Nov 26","2026-11-28","interest",{"$f":"('Working capital'!O26-SUMIFS($F$37:$F$52,$E$37:$E$52,\"interest\",$D$37:$D$52,\">=\"&46327,$D$37:$D$52,\"<=\"&46356))*1","v":{"v":-939.5833333333334,"d":"(940)"}}]
[null,null,"capex Nov 26","2026-11-08","capex",{"$f":"('Working capital'!O27-SUMIFS($F$37:$F$52,$E$37:$E$52,\"capex\",$D$37:$D$52,\">=\"&46327,$D$37:$D$52,\"<=\"&46356))*1","v":{"v":-12000,"d":"(12,000)"}}]
[null,null,"debt Nov 26","2026-11-28","debt",{"$f":"('Working capital'!O28-SUMIFS($F$37:$F$52,$E$37:$E$52,\"debt\",$D$37:$D$52,\">=\"&46327,$D$37:$D$52,\"<=\"&46356))*1","v":{"v":-6500,"d":"(6,500)"}}]
[null,null,"receipts Dec 26","2026-12-15","receipts",{"$f":"('Working capital'!P12-SUMIFS($F$37:$F$52,$E$37:$E$52,\"receipts\",$D$37:$D$52,\">=\"&46357,$D$37:$D$52,\"<=\"&46387))*0.35","v":{"v":176035.27764516132,"d":"176,035"}}]
[null,null,"receipts Dec 26","2026-12-28","receipts",{"$f":"('Working capital'!P12-SUMIFS($F$37:$F$52,$E$37:$E$52,\"receipts\",$D$37:$D$52,\">=\"&46357,$D$37:$D$52,\"<=\"&46387))*0.65","v":{"v":326922.6584838711,"d":"326,923"}}]
[null,null,"supplierPayments Dec 26","2026-12-12","supplierPayments",{"$f":"('Working capital'!P17-SUMIFS($F$37:$F$52,$E$37:$E$52,\"supplierPayments\",$D$37:$D$52,\">=\"&46357,$D$37:$D$52,\"<=\"&46387))*0.45","v":{"v":-131920.40322580648,"d":"(131,920)"}}]
[null,null,"supplierPayments Dec 26","2026-12-26","supplierPayments",{"$f":"('Working capital'!P17-SUMIFS($F$37:$F$52,$E$37:$E$52,\"supplierPayments\",$D$37:$D$52,\">=\"&46357,$D$37:$D$52,\"<=\"&46387))*0.55","v":{"v":-161236.04838709682,"d":"(161,236)"}}]
[null,null,"payroll Dec 26","2026-12-25","payroll",{"$f":"('Working capital'!P23-SUMIFS($F$37:$F$52,$E$37:$E$52,\"payroll\",$D$37:$D$52,\">=\"&46357,$D$37:$D$52,\"<=\"&46387))*1","v":{"v":-132050,"d":"(132,050)"}}]
[null,null,"overheads Dec 26","2026-12-10","overheads",{"$f":"('Working capital'!P24-SUMIFS($F$37:$F$52,$E$37:$E$52,\"overheads\",$D$37:$D$52,\">=\"&46357,$D$37:$D$52,\"<=\"&46387))*1","v":{"v":-17000,"d":"(17,000)"}}]
[null,null,"tax Dec 26","2026-12-21","tax",{"$f":"('Working capital'!P25-SUMIFS($F$37:$F$52,$E$37:$E$52,\"tax\",$D$37:$D$52,\">=\"&46357,$D$37:$D$52,\"<=\"&46387))*1","v":{"v":-16000,"d":"(16,000)"}}]
[null,null,"interest Dec 26","2026-12-28","interest",{"$f":"('Working capital'!P26-SUMIFS($F$37:$F$52,$E$37:$E$52,\"interest\",$D$37:$D$52,\">=\"&46357,$D$37:$D$52,\"<=\"&46387))*1","v":{"v":-909.7916666666666,"d":"(910)"}}]
[null,null,"capex Dec 26","2026-12-08","capex",{"$f":"('Working capital'!P27-SUMIFS($F$37:$F$52,$E$37:$E$52,\"capex\",$D$37:$D$52,\">=\"&46357,$D$37:$D$52,\"<=\"&46387))*1","v":{"v":-8000,"d":"(8,000)"}}]
[null,null,"debt Dec 26","2026-12-28","debt",{"$f":"('Working capital'!P28-SUMIFS($F$37:$F$52,$E$37:$E$52,\"debt\",$D$37:$D$52,\">=\"&46357,$D$37:$D$52,\"<=\"&46387))*1","v":{"v":-6500,"d":"(6,500)"}}]
{"$rows_empty":15}
[null,null,"Daily scheduled cash"]
[]
[null,null,"Date","Opening","Receipts","Payments","Net change","Closing","Reserve","Headroom"]
[]
[null,null,"2026-09-01",{"$f":"'Balance sheet'!L8","v":{"v":298007.97966666677,"d":"298,008"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C112,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C112,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E112:F112)","v":0},{"$f":"D112+G112","v":{"v":298007.97966666677,"d":"298,008"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H112-I112","v":{"v":173007.97966666677,"d":"173,008"}}]
[null,null,"2026-09-02",{"$f":"H112","v":{"v":298007.97966666677,"d":"298,008"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C113,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C113,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E113:F113)","v":0},{"$f":"D113+G113","v":{"v":298007.97966666677,"d":"298,008"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H113-I113","v":{"v":173007.97966666677,"d":"173,008"}}]
[null,null,"2026-09-03",{"$f":"H113","v":{"v":298007.97966666677,"d":"298,008"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C114,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C114,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E114:F114)","v":0},{"$f":"D114+G114","v":{"v":298007.97966666677,"d":"298,008"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H114-I114","v":{"v":173007.97966666677,"d":"173,008"}}]
[null,null,"2026-09-04",{"$f":"H114","v":{"v":298007.97966666677,"d":"298,008"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C115,$F$37:$F$92,\">0\")","v":{"v":60096.16,"d":"60,096"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C115,$F$37:$F$92,\"<0\")","v":{"v":-33112.26,"d":"(33,112)"}},{"$f":"SUM(E115:F115)","v":{"v":26983.9,"d":"26,984"}},{"$f":"D115+G115","v":{"v":324991.8796666668,"d":"324,992"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H115-I115","v":{"v":199991.8796666668,"d":"199,992"}}]
[null,null,"2026-09-05",{"$f":"H115","v":{"v":324991.8796666668,"d":"324,992"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C116,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C116,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E116:F116)","v":0},{"$f":"D116+G116","v":{"v":324991.8796666668,"d":"324,992"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H116-I116","v":{"v":199991.8796666668,"d":"199,992"}}]
[null,null,"2026-09-06",{"$f":"H116","v":{"v":324991.8796666668,"d":"324,992"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C117,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C117,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E117:F117)","v":0},{"$f":"D117+G117","v":{"v":324991.8796666668,"d":"324,992"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H117-I117","v":{"v":199991.8796666668,"d":"199,992"}}]
[null,null,"2026-09-07",{"$f":"H117","v":{"v":324991.8796666668,"d":"324,992"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C118,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C118,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E118:F118)","v":0},{"$f":"D118+G118","v":{"v":324991.8796666668,"d":"324,992"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H118-I118","v":{"v":199991.8796666668,"d":"199,992"}}]
[null,null,"2026-09-08",{"$f":"H118","v":{"v":324991.8796666668,"d":"324,992"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C119,$F$37:$F$92,\">0\")","v":{"v":70112.18,"d":"70,112"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C119,$F$37:$F$92,\"<0\")","v":{"v":-42000,"d":"(42,000)"}},{"$f":"SUM(E119:F119)","v":{"v":28112.179999999993,"d":"28,112"}},{"$f":"D119+G119","v":{"v":353104.0596666668,"d":"353,104"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H119-I119","v":{"v":228104.05966666678,"d":"228,104"}}]
[null,null,"2026-09-09",{"$f":"H119","v":{"v":353104.0596666668,"d":"353,104"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C120,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C120,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E120:F120)","v":0},{"$f":"D120+G120","v":{"v":353104.0596666668,"d":"353,104"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H120-I120","v":{"v":228104.05966666678,"d":"228,104"}}]
[null,null,"2026-09-10",{"$f":"H120","v":{"v":353104.0596666668,"d":"353,104"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C121,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C121,$F$37:$F$92,\"<0\")","v":{"v":-17000,"d":"(17,000)"}},{"$f":"SUM(E121:F121)","v":{"v":-17000,"d":"(17,000)"}},{"$f":"D121+G121","v":{"v":336104.0596666668,"d":"336,104"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H121-I121","v":{"v":211104.05966666678,"d":"211,104"}}]
[null,null,"2026-09-11",{"$f":"H121","v":{"v":336104.0596666668,"d":"336,104"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C122,$F$37:$F$92,\">0\")","v":{"v":45072.12,"d":"45,072"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C122,$F$37:$F$92,\"<0\")","v":{"v":-38206.45,"d":"(38,206)"}},{"$f":"SUM(E122:F122)","v":{"v":6865.6700000000055,"d":"6,866"}},{"$f":"D122+G122","v":{"v":342969.72966666677,"d":"342,970"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H122-I122","v":{"v":217969.72966666677,"d":"217,970"}}]
[null,null,"2026-09-12",{"$f":"H122","v":{"v":342969.72966666677,"d":"342,970"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C123,$F$37:$F$92,\">0\")","v":{"v":2.6193447411060334e-11,"d":"0"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C123,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E123:F123)","v":{"v":2.6193447411060334e-11,"d":"0"}},{"$f":"D123+G123","v":{"v":342969.72966666677,"d":"342,970"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H123-I123","v":{"v":217969.72966666677,"d":"217,970"}}]
[null,null,"2026-09-13",{"$f":"H123","v":{"v":342969.72966666677,"d":"342,970"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C124,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C124,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E124:F124)","v":0},{"$f":"D124+G124","v":{"v":342969.72966666677,"d":"342,970"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H124-I124","v":{"v":217969.72966666677,"d":"217,970"}}]
[null,null,"2026-09-14",{"$f":"H124","v":{"v":342969.72966666677,"d":"342,970"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C125,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C125,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E125:F125)","v":0},{"$f":"D125+G125","v":{"v":342969.72966666677,"d":"342,970"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H125-I125","v":{"v":217969.72966666677,"d":"217,970"}}]
[null,null,"2026-09-15",{"$f":"H125","v":{"v":342969.72966666677,"d":"342,970"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C126,$F$37:$F$92,\">0\")","v":{"v":80128.21,"d":"80,128"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C126,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E126:F126)","v":{"v":80128.21,"d":"80,128"}},{"$f":"D126+G126","v":{"v":423097.9396666668,"d":"423,098"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H126-I126","v":{"v":298097.9396666668,"d":"298,098"}}]
[null,null,"2026-09-16",{"$f":"H126","v":{"v":423097.9396666668,"d":"423,098"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C127,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C127,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E127:F127)","v":0},{"$f":"D127+G127","v":{"v":423097.9396666668,"d":"423,098"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H127-I127","v":{"v":298097.9396666668,"d":"298,098"}}]
[null,null,"2026-09-17",{"$f":"H127","v":{"v":423097.9396666668,"d":"423,098"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C128,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C128,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E128:F128)","v":0},{"$f":"D128+G128","v":{"v":423097.9396666668,"d":"423,098"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H128-I128","v":{"v":298097.9396666668,"d":"298,098"}}]
[null,null,"2026-09-18",{"$f":"H128","v":{"v":423097.9396666668,"d":"423,098"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C129,$F$37:$F$92,\">0\")","v":{"v":50080.13,"d":"50,080"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C129,$F$37:$F$92,\"<0\")","v":{"v":-40753.55,"d":"(40,754)"}},{"$f":"SUM(E129:F129)","v":{"v":9326.579999999994,"d":"9,327"}},{"$f":"D129+G129","v":{"v":432424.5196666668,"d":"432,425"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H129-I129","v":{"v":307424.5196666668,"d":"307,425"}}]
[null,null,"2026-09-19",{"$f":"H129","v":{"v":432424.5196666668,"d":"432,425"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C130,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C130,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E130:F130)","v":0},{"$f":"D130+G130","v":{"v":432424.5196666668,"d":"432,425"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H130-I130","v":{"v":307424.5196666668,"d":"307,425"}}]
[null,null,"2026-09-20",{"$f":"H130","v":{"v":432424.5196666668,"d":"432,425"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C131,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C131,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E131:F131)","v":0},{"$f":"D131+G131","v":{"v":432424.5196666668,"d":"432,425"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H131-I131","v":{"v":307424.5196666668,"d":"307,425"}}]
[null,null,"2026-09-21",{"$f":"H131","v":{"v":432424.5196666668,"d":"432,425"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C132,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C132,$F$37:$F$92,\"<0\")","v":{"v":-18000,"d":"(18,000)"}},{"$f":"SUM(E132:F132)","v":{"v":-18000,"d":"(18,000)"}},{"$f":"D132+G132","v":{"v":414424.5196666668,"d":"414,425"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H132-I132","v":{"v":289424.5196666668,"d":"289,425"}}]
[null,null,"2026-09-22",{"$f":"H132","v":{"v":414424.5196666668,"d":"414,425"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C133,$F$37:$F$92,\">0\")","v":{"v":65104.17,"d":"65,104"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C133,$F$37:$F$92,\"<0\")","v":{"v":-30565.16,"d":"(30,565)"}},{"$f":"SUM(E133:F133)","v":{"v":34539.009999999995,"d":"34,539"}},{"$f":"D133+G133","v":{"v":448963.5296666668,"d":"448,964"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H133-I133","v":{"v":323963.5296666668,"d":"323,964"}}]
[null,null,"2026-09-23",{"$f":"H133","v":{"v":448963.5296666668,"d":"448,964"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C134,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C134,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E134:F134)","v":0},{"$f":"D134+G134","v":{"v":448963.5296666668,"d":"448,964"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H134-I134","v":{"v":323963.5296666668,"d":"323,964"}}]
[null,null,"2026-09-24",{"$f":"H134","v":{"v":448963.5296666668,"d":"448,964"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C135,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C135,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E135:F135)","v":0},{"$f":"D135+G135","v":{"v":448963.5296666668,"d":"448,964"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H135-I135","v":{"v":323963.5296666668,"d":"323,964"}}]
[null,null,"2026-09-25",{"$f":"H135","v":{"v":448963.5296666668,"d":"448,964"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C136,$F$37:$F$92,\">0\")","v":{"v":55088.14,"d":"55,088"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C136,$F$37:$F$92,\"<0\")","v":{"v":-151218.06,"d":"(151,218)"}},{"$f":"SUM(E136:F136)","v":{"v":-96129.92,"d":"(96,130)"}},{"$f":"D136+G136","v":{"v":352833.60966666683,"d":"352,834"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H136-I136","v":{"v":227833.60966666683,"d":"227,834"}}]
[null,null,"2026-09-26",{"$f":"H136","v":{"v":352833.60966666683,"d":"352,834"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C137,$F$37:$F$92,\">0\")","v":{"v":3.2014213502407077e-11,"d":"0"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C137,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E137:F137)","v":{"v":3.2014213502407077e-11,"d":"0"}},{"$f":"D137+G137","v":{"v":352833.6096666669,"d":"352,834"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H137-I137","v":{"v":227833.6096666669,"d":"227,834"}}]
[null,null,"2026-09-27",{"$f":"H137","v":{"v":352833.6096666669,"d":"352,834"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C138,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C138,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E138:F138)","v":0},{"$f":"D138+G138","v":{"v":352833.6096666669,"d":"352,834"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H138-I138","v":{"v":227833.6096666669,"d":"227,834"}}]
[null,null,"2026-09-28",{"$f":"H138","v":{"v":352833.6096666669,"d":"352,834"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C139,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C139,$F$37:$F$92,\"<0\")","v":{"v":-7499.166666666667,"d":"(7,499)"}},{"$f":"SUM(E139:F139)","v":{"v":-7499.166666666667,"d":"(7,499)"}},{"$f":"D139+G139","v":{"v":345334.4430000002,"d":"345,334"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H139-I139","v":{"v":220334.4430000002,"d":"220,334"}}]
[null,null,"2026-09-29",{"$f":"H139","v":{"v":345334.4430000002,"d":"345,334"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C140,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C140,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E140:F140)","v":0},{"$f":"D140+G140","v":{"v":345334.4430000002,"d":"345,334"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H140-I140","v":{"v":220334.4430000002,"d":"220,334"}}]
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[null,null,"2026-11-02",{"$f":"H173","v":{"v":359618.86443548405,"d":"359,619"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C174,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C174,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E174:F174)","v":0},{"$f":"D174+G174","v":{"v":359618.86443548405,"d":"359,619"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H174-I174","v":{"v":234618.86443548405,"d":"234,619"}}]
[null,null,"2026-11-03",{"$f":"H174","v":{"v":359618.86443548405,"d":"359,619"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C175,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C175,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E175:F175)","v":0},{"$f":"D175+G175","v":{"v":359618.86443548405,"d":"359,619"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H175-I175","v":{"v":234618.86443548405,"d":"234,619"}}]
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[null,null,"2026-11-05",{"$f":"H176","v":{"v":359618.86443548405,"d":"359,619"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C177,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C177,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E177:F177)","v":0},{"$f":"D177+G177","v":{"v":359618.86443548405,"d":"359,619"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H177-I177","v":{"v":234618.86443548405,"d":"234,619"}}]
[null,null,"2026-11-06",{"$f":"H177","v":{"v":359618.86443548405,"d":"359,619"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C178,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C178,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E178:F178)","v":0},{"$f":"D178+G178","v":{"v":359618.86443548405,"d":"359,619"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H178-I178","v":{"v":234618.86443548405,"d":"234,619"}}]
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[null,null,"2026-11-09",{"$f":"H180","v":{"v":347618.86443548405,"d":"347,619"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C181,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C181,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E181:F181)","v":0},{"$f":"D181+G181","v":{"v":347618.86443548405,"d":"347,619"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H181-I181","v":{"v":222618.86443548405,"d":"222,619"}}]
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[null,null,"2026-11-11",{"$f":"H182","v":{"v":330618.86443548405,"d":"330,619"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C183,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C183,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E183:F183)","v":0},{"$f":"D183+G183","v":{"v":330618.86443548405,"d":"330,619"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H183-I183","v":{"v":205618.86443548405,"d":"205,619"}}]
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[null,null,"2026-11-14",{"$f":"H185","v":{"v":209815.63862903247,"d":"209,816"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C186,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C186,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E186:F186)","v":0},{"$f":"D186+G186","v":{"v":209815.63862903247,"d":"209,816"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H186-I186","v":{"v":84815.63862903247,"d":"84,816"}}]
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[null,null,"2026-11-18",{"$f":"H189","v":{"v":385156.1049677421,"d":"385,156"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C190,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C190,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E190:F190)","v":0},{"$f":"D190+G190","v":{"v":385156.1049677421,"d":"385,156"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H190-I190","v":{"v":260156.1049677421,"d":"260,156"}}]
[null,null,"2026-11-19",{"$f":"H190","v":{"v":385156.1049677421,"d":"385,156"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C191,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C191,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E191:F191)","v":0},{"$f":"D191+G191","v":{"v":385156.1049677421,"d":"385,156"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H191-I191","v":{"v":260156.1049677421,"d":"260,156"}}]
[null,null,"2026-11-20",{"$f":"H191","v":{"v":385156.1049677421,"d":"385,156"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C192,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C192,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E192:F192)","v":0},{"$f":"D192+G192","v":{"v":385156.1049677421,"d":"385,156"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H192-I192","v":{"v":260156.1049677421,"d":"260,156"}}]
[null,null,"2026-11-21",{"$f":"H192","v":{"v":385156.1049677421,"d":"385,156"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C193,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C193,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E193:F193)","v":0},{"$f":"D193+G193","v":{"v":385156.1049677421,"d":"385,156"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H193-I193","v":{"v":260156.1049677421,"d":"260,156"}}]
[null,null,"2026-11-22",{"$f":"H193","v":{"v":385156.1049677421,"d":"385,156"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C194,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C194,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E194:F194)","v":0},{"$f":"D194+G194","v":{"v":385156.1049677421,"d":"385,156"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H194-I194","v":{"v":260156.1049677421,"d":"260,156"}}]
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[null,null,"2026-11-24",{"$f":"H195","v":{"v":385156.1049677421,"d":"385,156"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C196,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C196,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E196:F196)","v":0},{"$f":"D196+G196","v":{"v":385156.1049677421,"d":"385,156"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H196-I196","v":{"v":260156.1049677421,"d":"260,156"}}]
[null,null,"2026-11-25",{"$f":"H196","v":{"v":385156.1049677421,"d":"385,156"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C197,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C197,$F$37:$F$92,\"<0\")","v":{"v":-130100,"d":"(130,100)"}},{"$f":"SUM(E197:F197)","v":{"v":-130100,"d":"(130,100)"}},{"$f":"D197+G197","v":{"v":255056.1049677421,"d":"255,056"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H197-I197","v":{"v":130056.10496774211,"d":"130,056"}}]
[null,null,"2026-11-26",{"$f":"H197","v":{"v":255056.1049677421,"d":"255,056"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C198,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C198,$F$37:$F$92,\"<0\")","v":{"v":-147648.38709677418,"d":"(147,648)"}},{"$f":"SUM(E198:F198)","v":{"v":-147648.38709677418,"d":"(147,648)"}},{"$f":"D198+G198","v":{"v":107407.71787096793,"d":"107,408"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H198-I198","v":{"v":-17592.28212903207,"d":"(17,592)"}}]
[null,null,"2026-11-27",{"$f":"H198","v":{"v":107407.71787096793,"d":"107,408"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C199,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C199,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E199:F199)","v":0},{"$f":"D199+G199","v":{"v":107407.71787096793,"d":"107,408"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H199-I199","v":{"v":-17592.28212903207,"d":"(17,592)"}}]
[null,null,"2026-11-28",{"$f":"H199","v":{"v":107407.71787096793,"d":"107,408"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C200,$F$37:$F$92,\">0\")","v":{"v":325632.2946290322,"d":"325,632"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C200,$F$37:$F$92,\"<0\")","v":{"v":-7439.583333333333,"d":"(7,440)"}},{"$f":"SUM(E200:F200)","v":{"v":318192.7112956989,"d":"318,193"}},{"$f":"D200+G200","v":{"v":425600.4291666668,"d":"425,600"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H200-I200","v":{"v":300600.4291666668,"d":"300,600"}}]
[null,null,"2026-11-29",{"$f":"H200","v":{"v":425600.4291666668,"d":"425,600"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C201,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C201,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E201:F201)","v":0},{"$f":"D201+G201","v":{"v":425600.4291666668,"d":"425,600"}},{"$f":"'Assumptions'!$E$148","v":{"v":125000,"d":"125,000"}},{"$f":"H201-I201","v":{"v":300600.4291666668,"d":"300,600"}}]

{"sheet":"Projects","index":6,"n_rows":187,"n_cols":16,"rows_kept":187}
[]
[null,null,"Projects"]
[]
[null,null,"Selected case",null,{"$f":"'Assumptions'!$G$4","v":"Base"},null,null,"EUR. Entirely fictional."]
[]
[{"$nulls":4},"Actual","Actual","Actual","Actual","Actual","Actual","Actual","Actual","Forecast","Forecast","Forecast","Forecast"]
[{"$nulls":4},"2026-01-01","2026-02-01","2026-03-01","2026-04-01","2026-05-01","2026-06-01","2026-07-01","2026-08-01","2026-09-01","2026-10-01","2026-11-01","2026-12-01"]
[null,null,"CW-01 Residential refurbishment"]
[null,null,"Cost incurred",null,{"$f":"'Assumptions'!E35","v":{"v":25000,"d":"25,000"}},{"$f":"'Assumptions'!F35","v":{"v":25000,"d":"25,000"}},{"$f":"'Assumptions'!G35","v":{"v":25000,"d":"25,000"}},{"$f":"'Assumptions'!H35","v":{"v":25000,"d":"25,000"}},{"$f":"'Assumptions'!I35","v":{"v":25000,"d":"25,000"}},{"$f":"'Assumptions'!J35","v":{"v":25000,"d":"25,000"}},{"$f":"'Assumptions'!K35","v":{"v":25000,"d":"25,000"}},{"$f":"'Assumptions'!L35","v":{"v":25000,"d":"25,000"}},{"$f":"'Assumptions'!M35","v":{"v":25000,"d":"25,000"}},{"$f":"'Assumptions'!N35","v":{"v":25000,"d":"25,000"}},{"$f":"'Assumptions'!O35","v":{"v":25000,"d":"25,000"}},{"$f":"'Assumptions'!P35","v":{"v":25000,"d":"25,000"}}]
[null,null,"Estimated total cost",null,{"$f":"'Assumptions'!E38","v":{"v":300000,"d":"300,000"}},{"$f":"'Assumptions'!F38","v":{"v":300000,"d":"300,000"}},{"$f":"'Assumptions'!G38","v":{"v":300000,"d":"300,000"}},{"$f":"'Assumptions'!H38","v":{"v":300000,"d":"300,000"}},{"$f":"'Assumptions'!I38","v":{"v":300000,"d":"300,000"}},{"$f":"'Assumptions'!J38","v":{"v":300000,"d":"300,000"}},{"$f":"'Assumptions'!K38","v":{"v":300000,"d":"300,000"}},{"$f":"'Assumptions'!L38","v":{"v":300000,"d":"300,000"}},{"$f":"'Assumptions'!M38","v":{"v":300000,"d":"300,000"}},{"$f":"'Assumptions'!N38","v":{"v":300000,"d":"300,000"}},{"$f":"'Assumptions'!O38","v":{"v":300000,"d":"300,000"}},{"$f":"'Assumptions'!P38","v":{"v":300000,"d":"300,000"}}]
[null,null,"Approved variations to date",null,{"$f":"'Assumptions'!E41","v":0},{"$f":"'Assumptions'!F41","v":0},{"$f":"'Assumptions'!G41","v":0},{"$f":"'Assumptions'!H41","v":0},{"$f":"'Assumptions'!I41","v":0},{"$f":"'Assumptions'!J41","v":{"v":5600,"d":"5,600"}},{"$f":"'Assumptions'!K41","v":{"v":5600,"d":"5,600"}},{"$f":"'Assumptions'!L41","v":{"v":5600,"d":"5,600"}},{"$f":"'Assumptions'!M41","v":{"v":14000,"d":"14,000"}},{"$f":"'Assumptions'!N41","v":{"v":14000,"d":"14,000"}},{"$f":"'Assumptions'!O41","v":{"v":14000,"d":"14,000"}},{"$f":"'Assumptions'!P41","v":{"v":14000,"d":"14,000"}}]
[null,null,"Approved contract value",null,{"$f":"'Project register'!$E$8+E11","v":{"v":420000,"d":"420,000"}},{"$f":"'Project register'!$E$8+F11","v":{"v":420000,"d":"420,000"}},{"$f":"'Project register'!$E$8+G11","v":{"v":420000,"d":"420,000"}},{"$f":"'Project register'!$E$8+H11","v":{"v":420000,"d":"420,000"}},{"$f":"'Project register'!$E$8+I11","v":{"v":420000,"d":"420,000"}},{"$f":"'Project register'!$E$8+J11","v":{"v":425600,"d":"425,600"}},{"$f":"'Project register'!$E$8+K11","v":{"v":425600,"d":"425,600"}},{"$f":"'Project register'!$E$8+L11","v":{"v":425600,"d":"425,600"}},{"$f":"'Project register'!$E$8+M11","v":{"v":434000,"d":"434,000"}},{"$f":"'Project register'!$E$8+N11","v":{"v":434000,"d":"434,000"}},{"$f":"'Project register'!$E$8+O11","v":{"v":434000,"d":"434,000"}},{"$f":"'Project register'!$E$8+P11","v":{"v":434000,"d":"434,000"}}]
[null,null,"Cumulative cost incurred",null,{"$f":"0+E9","v":{"v":25000,"d":"25,000"}},{"$f":"E13+F9","v":{"v":50000,"d":"50,000"}},{"$f":"F13+G9","v":{"v":75000,"d":"75,000"}},{"$f":"G13+H9","v":{"v":100000,"d":"100,000"}},{"$f":"H13+I9","v":{"v":125000,"d":"125,000"}},{"$f":"I13+J9","v":{"v":150000,"d":"150,000"}},{"$f":"J13+K9","v":{"v":175000,"d":"175,000"}},{"$f":"K13+L9","v":{"v":200000,"d":"200,000"}},{"$f":"L13+M9","v":{"v":225000,"d":"225,000"}},{"$f":"M13+N9","v":{"v":250000,"d":"250,000"}},{"$f":"N13+O9","v":{"v":275000,"d":"275,000"}},{"$f":"O13+P9","v":{"v":300000,"d":"300,000"}}]
[null,null,"Cost-to-cost progress",null,{"$f":"E13/E10","v":{"v":0.08333333333333333,"d":"8.3%"}},{"$f":"F13/F10","v":{"v":0.16666666666666666,"d":"16.7%"}},{"$f":"G13/G10","v":{"v":0.25,"d":"25.0%"}},{"$f":"H13/H10","v":{"v":0.3333333333333333,"d":"33.3%"}},{"$f":"I13/I10","v":{"v":0.4166666666666667,"d":"41.7%"}},{"$f":"J13/J10","v":{"v":0.5,"d":"50.0%"}},{"$f":"K13/K10","v":{"v":0.5833333333333334,"d":"58.3%"}},{"$f":"L13/L10","v":{"v":0.6666666666666666,"d":"66.7%"}},{"$f":"M13/M10","v":{"v":0.75,"d":"75.0%"}},{"$f":"N13/N10","v":{"v":0.8333333333333334,"d":"83.3%"}},{"$f":"O13/O10","v":{"v":0.9166666666666666,"d":"91.7%"}},{"$f":"P13/P10","v":{"v":1,"d":"100.0%"}}]
[null,null,"Cumulative earned revenue",null,{"$f":"E12*MIN(1,E14)","v":{"v":35000,"d":"35,000"}},{"$f":"F12*MIN(1,F14)","v":{"v":70000,"d":"70,000"}},{"$f":"G12*MIN(1,G14)","v":{"v":105000,"d":"105,000"}},{"$f":"H12*MIN(1,H14)","v":{"v":140000,"d":"140,000"}},{"$f":"I12*MIN(1,I14)","v":{"v":175000,"d":"175,000"}},{"$f":"J12*MIN(1,J14)","v":{"v":212800,"d":"212,800"}},{"$f":"K12*MIN(1,K14)","v":{"v":248266.6666666667,"d":"248,267"}},{"$f":"L12*MIN(1,L14)","v":{"v":283733.3333333333,"d":"283,733"}},{"$f":"M12*MIN(1,M14)","v":{"v":325500,"d":"325,500"}},{"$f":"N12*MIN(1,N14)","v":{"v":361666.6666666667,"d":"361,667"}},{"$f":"O12*MIN(1,O14)","v":{"v":397833.3333333333,"d":"397,833"}},{"$f":"P12*MIN(1,P14)","v":{"v":434000,"d":"434,000"}}]
[null,null,"Revenue recognised",null,{"$f":"E15-0","v":{"v":35000,"d":"€35,000"}},{"$f":"F15-E15","v":{"v":35000,"d":"€35,000"}},{"$f":"G15-F15","v":{"v":35000,"d":"€35,000"}},{"$f":"H15-G15","v":{"v":35000,"d":"€35,000"}},{"$f":"I15-H15","v":{"v":35000,"d":"€35,000"}},{"$f":"J15-I15","v":{"v":37800,"d":"€37,800"}},{"$f":"K15-J15","v":{"v":35466.666666666686,"d":"€35,467"}},{"$f":"L15-K15","v":{"v":35466.66666666663,"d":"€35,467"}},{"$f":"M15-L15","v":{"v":41766.666666666686,"d":"€41,767"}},{"$f":"N15-M15","v":{"v":36166.666666666686,"d":"€36,167"}},{"$f":"O15-N15","v":{"v":36166.66666666663,"d":"€36,167"}},{"$f":"P15-O15","v":{"v":36166.666666666686,"d":"€36,167"}}]
[null,null,"Gross invoices issued",null,{"$f":"'Assumptions'!E44","v":{"v":30450,"d":"30,450"}},{"$f":"'Assumptions'!F44","v":{"v":30450,"d":"30,450"}},{"$f":"'Assumptions'!G44","v":{"v":30450,"d":"30,450"}},{"$f":"'Assumptions'!H44","v":{"v":30450,"d":"30,450"}},{"$f":"'Assumptions'!I44","v":{"v":30450,"d":"30,450"}},{"$f":"'Assumptions'!J44","v":{"v":30856,"d":"30,856"}},{"$f":"'Assumptions'!K44","v":{"v":30856,"d":"30,856"}},{"$f":"'Assumptions'!L44","v":{"v":30856,"d":"30,856"}},{"$f":"'Assumptions'!M44","v":{"v":37975,"d":"37,975"}},{"$f":"'Assumptions'!N44","v":{"v":37975,"d":"37,975"}},{"$f":"'Assumptions'!O44","v":{"v":37975,"d":"37,975"}},{"$f":"'Assumptions'!P44","v":{"v":75257,"d":"75,257"}}]
[null,null,"Cumulative invoices issued",null,{"$f":"0+E17","v":{"v":30450,"d":"30,450"}},{"$f":"E18+F17","v":{"v":60900,"d":"60,900"}},{"$f":"F18+G17","v":{"v":91350,"d":"91,350"}},{"$f":"G18+H17","v":{"v":121800,"d":"121,800"}},{"$f":"H18+I17","v":{"v":152250,"d":"152,250"}},{"$f":"I18+J17","v":{"v":183106,"d":"183,106"}},{"$f":"J18+K17","v":{"v":213962,"d":"213,962"}},{"$f":"K18+L17","v":{"v":244818,"d":"244,818"}},{"$f":"L18+M17","v":{"v":282793,"d":"282,793"}},{"$f":"M18+N17","v":{"v":320768,"d":"320,768"}},{"$f":"N18+O17","v":{"v":358743,"d":"358,743"}},{"$f":"O18+P17","v":{"v":434000,"d":"434,000"}}]
[null,null,"Contract asset",null,{"$f":"MAX(0,E15-E18)","v":{"v":4550,"d":"€4,550"}},{"$f":"MAX(0,F15-F18)","v":{"v":9100,"d":"€9,100"}},{"$f":"MAX(0,G15-G18)","v":{"v":13650,"d":"€13,650"}},{"$f":"MAX(0,H15-H18)","v":{"v":18200,"d":"€18,200"}},{"$f":"MAX(0,I15-I18)","v":{"v":22750,"d":"€22,750"}},{"$f":"MAX(0,J15-J18)","v":{"v":29694,"d":"€29,694"}},{"$f":"MAX(0,K15-K18)","v":{"v":34304.666666666686,"d":"€34,305"}},{"$f":"MAX(0,L15-L18)","v":{"v":38915.333333333314,"d":"€38,915"}},{"$f":"MAX(0,M15-M18)","v":{"v":42707,"d":"€42,707"}},{"$f":"MAX(0,N15-N18)","v":{"v":40898.666666666686,"d":"€40,899"}},{"$f":"MAX(0,O15-O18)","v":{"v":39090.333333333314,"d":"€39,090"}},{"$f":"MAX(0,P15-P18)","v":0}]
[null,null,"Customer advances / contract liability",null,{"$f":"MAX(0,E18-E15)","v":0},{"$f":"MAX(0,F18-F15)","v":0},{"$f":"MAX(0,G18-G15)","v":0},{"$f":"MAX(0,H18-H15)","v":0},{"$f":"MAX(0,I18-I15)","v":0},{"$f":"MAX(0,J18-J15)","v":0},{"$f":"MAX(0,K18-K15)","v":0},{"$f":"MAX(0,L18-L15)","v":0},{"$f":"MAX(0,M18-M15)","v":0},{"$f":"MAX(0,N18-N15)","v":0},{"$f":"MAX(0,O18-O15)","v":0},{"$f":"MAX(0,P18-P15)","v":0}]
[null,null,"Retention withheld on billing",null,{"$f":"E17*'Project register'!$J$8","v":{"v":1522.5,"d":"1,523"}},{"$f":"F17*'Project register'!$J$8","v":{"v":1522.5,"d":"1,523"}},{"$f":"G17*'Project register'!$J$8","v":{"v":1522.5,"d":"1,523"}},{"$f":"H17*'Project register'!$J$8","v":{"v":1522.5,"d":"1,523"}},{"$f":"I17*'Project register'!$J$8","v":{"v":1522.5,"d":"1,523"}},{"$f":"J17*'Project register'!$J$8","v":{"v":1542.8000000000002,"d":"1,543"}},{"$f":"K17*'Project register'!$J$8","v":{"v":1542.8000000000002,"d":"1,543"}},{"$f":"L17*'Project register'!$J$8","v":{"v":1542.8000000000002,"d":"1,543"}},{"$f":"M17*'Project register'!$J$8","v":{"v":1898.75,"d":"1,899"}},{"$f":"N17*'Project register'!$J$8","v":{"v":1898.75,"d":"1,899"}},{"$f":"O17*'Project register'!$J$8","v":{"v":1898.75,"d":"1,899"}},{"$f":"P17*'Project register'!$J$8","v":{"v":3762.8500000000004,"d":"3,763"}}]
[null,null,"Retention released",null,{"$f":"MIN(0+E21,'Assumptions'!E47)","v":0},{"$f":"MIN(E23+F21,'Assumptions'!F47)","v":0},{"$f":"MIN(F23+G21,'Assumptions'!G47)","v":0},{"$f":"MIN(G23+H21,'Assumptions'!H47)","v":0},{"$f":"MIN(H23+I21,'Assumptions'!I47)","v":0},{"$f":"MIN(I23+J21,'Assumptions'!J47)","v":0},{"$f":"MIN(J23+K21,'Assumptions'!K47)","v":0},{"$f":"MIN(K23+L21,'Assumptions'!L47)","v":0},{"$f":"MIN(L23+M21,'Assumptions'!M47)","v":0},{"$f":"MIN(M23+N21,'Assumptions'!N47)","v":0},{"$f":"MIN(N23+O21,'Assumptions'!O47)","v":0},{"$f":"MIN(O23+P21,'Assumptions'!P47)","v":0}]
[null,null,"Retention receivable",null,{"$f":"0+E21-E22","v":{"v":1522.5,"d":"1,523"}},{"$f":"E23+F21-F22","v":{"v":3045,"d":"3,045"}},{"$f":"F23+G21-G22","v":{"v":4567.5,"d":"4,568"}},{"$f":"G23+H21-H22","v":{"v":6090,"d":"6,090"}},{"$f":"H23+I21-I22","v":{"v":7612.5,"d":"7,613"}},{"$f":"I23+J21-J22","v":{"v":9155.3,"d":"9,155"}},{"$f":"J23+K21-K22","v":{"v":10698.099999999999,"d":"10,698"}},{"$f":"K23+L21-L22","v":{"v":12240.899999999998,"d":"12,241"}},{"$f":"L23+M21-M22","v":{"v":14139.649999999998,"d":"14,140"}},{"$f":"M23+N21-N22","v":{"v":16038.399999999998,"d":"16,038"}},{"$f":"N23+O21-O22","v":{"v":17937.149999999998,"d":"17,937"}},{"$f":"O23+P21-P22","v":{"v":21700,"d":"21,700"}}]
[null,null,"Ordinary trade invoices including releases",null,{"$f":"E17-E21+E22","v":{"v":28927.5,"d":"28,928"}},{"$f":"F17-F21+F22","v":{"v":28927.5,"d":"28,928"}},{"$f":"G17-G21+G22","v":{"v":28927.5,"d":"28,928"}},{"$f":"H17-H21+H22","v":{"v":28927.5,"d":"28,928"}},{"$f":"I17-I21+I22","v":{"v":28927.5,"d":"28,928"}},{"$f":"J17-J21+J22","v":{"v":29313.2,"d":"29,313"}},{"$f":"K17-K21+K22","v":{"v":29313.2,"d":"29,313"}},{"$f":"L17-L21+L22","v":{"v":29313.2,"d":"29,313"}},{"$f":"M17-M21+M22","v":{"v":36076.25,"d":"36,076"}},{"$f":"N17-N21+N22","v":{"v":36076.25,"d":"36,076"}},{"$f":"O17-O21+O22","v":{"v":36076.25,"d":"36,076"}},{"$f":"P17-P21+P22","v":{"v":71494.15,"d":"71,494"}}]
[null,null,"Cost to complete",null,{"$f":"MAX(0,E10-E13)","v":{"v":275000,"d":"275,000"}},{"$f":"MAX(0,F10-F13)","v":{"v":250000,"d":"250,000"}},{"$f":"MAX(0,G10-G13)","v":{"v":225000,"d":"225,000"}},{"$f":"MAX(0,H10-H13)","v":{"v":200000,"d":"200,000"}},{"$f":"MAX(0,I10-I13)","v":{"v":175000,"d":"175,000"}},{"$f":"MAX(0,J10-J13)","v":{"v":150000,"d":"150,000"}},{"$f":"MAX(0,K10-K13)","v":{"v":125000,"d":"125,000"}},{"$f":"MAX(0,L10-L13)","v":{"v":100000,"d":"100,000"}},{"$f":"MAX(0,M10-M13)","v":{"v":75000,"d":"75,000"}},{"$f":"MAX(0,N10-N13)","v":{"v":50000,"d":"50,000"}},{"$f":"MAX(0,O10-O13)","v":{"v":25000,"d":"25,000"}},{"$f":"MAX(0,P10-P13)","v":0}]
[null,null,"Open commitments within cost to complete",null,{"$f":"E25*'Assumptions'!E50","v":{"v":198000,"d":"198,000"}},{"$f":"F25*'Assumptions'!F50","v":{"v":180000,"d":"180,000"}},{"$f":"G25*'Assumptions'!G50","v":{"v":162000,"d":"162,000"}},{"$f":"H25*'Assumptions'!H50","v":{"v":144000,"d":"144,000"}},{"$f":"I25*'Assumptions'!I50","v":{"v":126000,"d":"126,000"}},{"$f":"J25*'Assumptions'!J50","v":{"v":108000,"d":"108,000"}},{"$f":"K25*'Assumptions'!K50","v":{"v":90000,"d":"90,000"}},{"$f":"L25*'Assumptions'!L50","v":{"v":72000,"d":"72,000"}},{"$f":"M25*'Assumptions'!M50","v":{"v":58500,"d":"58,500"}},{"$f":"N25*'Assumptions'!N50","v":{"v":39000,"d":"39,000"}},{"$f":"O25*'Assumptions'!O50","v":{"v":19500,"d":"19,500"}},{"$f":"P25*'Assumptions'!P50","v":0}]
[null,null,"Uncommitted cost to complete",null,{"$f":"E25-E26","v":{"v":77000,"d":"77,000"}},{"$f":"F25-F26","v":{"v":70000,"d":"70,000"}},{"$f":"G25-G26","v":{"v":63000,"d":"63,000"}},{"$f":"H25-H26","v":{"v":56000,"d":"56,000"}},{"$f":"I25-I26","v":{"v":49000,"d":"49,000"}},{"$f":"J25-J26","v":{"v":42000,"d":"42,000"}},{"$f":"K25-K26","v":{"v":35000,"d":"35,000"}},{"$f":"L25-L26","v":{"v":28000,"d":"28,000"}},{"$f":"M25-M26","v":{"v":16500,"d":"16,500"}},{"$f":"N25-N26","v":{"v":11000,"d":"11,000"}},{"$f":"O25-O26","v":{"v":5500,"d":"5,500"}},{"$f":"P25-P26","v":0}]
[null,null,"Expected lifetime project margin",null,{"$f":"E12-E10","v":{"v":120000,"d":"120,000"}},{"$f":"F12-F10","v":{"v":120000,"d":"120,000"}},{"$f":"G12-G10","v":{"v":120000,"d":"120,000"}},{"$f":"H12-H10","v":{"v":120000,"d":"120,000"}},{"$f":"I12-I10","v":{"v":120000,"d":"120,000"}},{"$f":"J12-J10","v":{"v":125600,"d":"125,600"}},{"$f":"K12-K10","v":{"v":125600,"d":"125,600"}},{"$f":"L12-L10","v":{"v":125600,"d":"125,600"}},{"$f":"M12-M10","v":{"v":134000,"d":"134,000"}},{"$f":"N12-N10","v":{"v":134000,"d":"134,000"}},{"$f":"O12-O10","v":{"v":134000,"d":"134,000"}},{"$f":"P12-P10","v":{"v":134000,"d":"134,000"}}]
[null,null,"Recognised project margin",null,{"$f":"E16-E9","v":{"v":10000,"d":"€10,000"}},{"$f":"F16-F9","v":{"v":10000,"d":"€10,000"}},{"$f":"G16-G9","v":{"v":10000,"d":"€10,000"}},{"$f":"H16-H9","v":{"v":10000,"d":"€10,000"}},{"$f":"I16-I9","v":{"v":10000,"d":"€10,000"}},{"$f":"J16-J9","v":{"v":12800,"d":"€12,800"}},{"$f":"K16-K9","v":{"v":10466.666666666686,"d":"€10,467"}},{"$f":"L16-L9","v":{"v":10466.666666666628,"d":"€10,467"}},{"$f":"M16-M9","v":{"v":16766.666666666686,"d":"€16,767"}},{"$f":"N16-N9","v":{"v":11166.666666666686,"d":"€11,167"}},{"$f":"O16-O9","v":{"v":11166.666666666628,"d":"€11,167"}},{"$f":"P16-P9","v":{"v":11166.666666666686,"d":"€11,167"}}]
[null,null,"Direct payroll cost",null,{"$f":"E9*'Project register'!$H$8","v":{"v":6500,"d":"6,500"}},{"$f":"F9*'Project register'!$H$8","v":{"v":6500,"d":"6,500"}},{"$f":"G9*'Project register'!$H$8","v":{"v":6500,"d":"6,500"}},{"$f":"H9*'Project register'!$H$8","v":{"v":6500,"d":"6,500"}},{"$f":"I9*'Project register'!$H$8","v":{"v":6500,"d":"6,500"}},{"$f":"J9*'Project register'!$H$8","v":{"v":6500,"d":"6,500"}},{"$f":"K9*'Project register'!$H$8","v":{"v":6500,"d":"6,500"}},{"$f":"L9*'Project register'!$H$8","v":{"v":6500,"d":"6,500"}},{"$f":"M9*'Project register'!$H$8","v":{"v":6500,"d":"6,500"}},{"$f":"N9*'Project register'!$H$8","v":{"v":6500,"d":"6,500"}},{"$f":"O9*'Project register'!$H$8","v":{"v":6500,"d":"6,500"}},{"$f":"P9*'Project register'!$H$8","v":{"v":6500,"d":"6,500"}}]
[null,null,"Materials cost",null,{"$f":"E9*'Project register'!$I$8","v":{"v":10500,"d":"10,500"}},{"$f":"F9*'Project register'!$I$8","v":{"v":10500,"d":"10,500"}},{"$f":"G9*'Project register'!$I$8","v":{"v":10500,"d":"10,500"}},{"$f":"H9*'Project register'!$I$8","v":{"v":10500,"d":"10,500"}},{"$f":"I9*'Project register'!$I$8","v":{"v":10500,"d":"10,500"}},{"$f":"J9*'Project register'!$I$8","v":{"v":10500,"d":"10,500"}},{"$f":"K9*'Project register'!$I$8","v":{"v":10500,"d":"10,500"}},{"$f":"L9*'Project register'!$I$8","v":{"v":10500,"d":"10,500"}},{"$f":"M9*'Project register'!$I$8","v":{"v":10500,"d":"10,500"}},{"$f":"N9*'Project register'!$I$8","v":{"v":10500,"d":"10,500"}},{"$f":"O9*'Project register'!$I$8","v":{"v":10500,"d":"10,500"}},{"$f":"P9*'Project register'!$I$8","v":{"v":10500,"d":"10,500"}}]
[null,null,"Subcontractor cost",null,{"$f":"E9-E30-E31","v":{"v":8000,"d":"8,000"}},{"$f":"F9-F30-F31","v":{"v":8000,"d":"8,000"}},{"$f":"G9-G30-G31","v":{"v":8000,"d":"8,000"}},{"$f":"H9-H30-H31","v":{"v":8000,"d":"8,000"}},{"$f":"I9-I30-I31","v":{"v":8000,"d":"8,000"}},{"$f":"J9-J30-J31","v":{"v":8000,"d":"8,000"}},{"$f":"K9-K30-K31","v":{"v":8000,"d":"8,000"}},{"$f":"L9-L30-L31","v":{"v":8000,"d":"8,000"}},{"$f":"M9-M30-M31","v":{"v":8000,"d":"8,000"}},{"$f":"N9-N30-N31","v":{"v":8000,"d":"8,000"}},{"$f":"O9-O30-O31","v":{"v":8000,"d":"8,000"}},{"$f":"P9-P30-P31","v":{"v":8000,"d":"8,000"}}]
[]
[null,null,"CW-02 Retail fit-out"]
[null,null,"Cost incurred",null,{"$f":"'Assumptions'!E53","v":0},{"$f":"'Assumptions'!F53","v":0},{"$f":"'Assumptions'!G53","v":{"v":45000,"d":"45,000"}},{"$f":"'Assumptions'!H53","v":{"v":55000,"d":"55,000"}},{"$f":"'Assumptions'!I53","v":{"v":60000,"d":"60,000"}},{"$f":"'Assumptions'!J53","v":{"v":65000,"d":"65,000"}},{"$f":"'Assumptions'!K53","v":{"v":70000,"d":"70,000"}},{"$f":"'Assumptions'!L53","v":{"v":65000,"d":"65,000"}},{"$f":"'Assumptions'!M53","v":{"v":60000,"d":"60,000"}},{"$f":"'Assumptions'!N53","v":{"v":60000,"d":"60,000"}},{"$f":"'Assumptions'!O53","v":{"v":50000,"d":"50,000"}},{"$f":"'Assumptions'!P53","v":{"v":50000,"d":"50,000"}}]
[null,null,"Estimated total cost",null,{"$f":"'Assumptions'!E56","v":{"v":580000,"d":"580,000"}},{"$f":"'Assumptions'!F56","v":{"v":580000,"d":"580,000"}},{"$f":"'Assumptions'!G56","v":{"v":580000,"d":"580,000"}},{"$f":"'Assumptions'!H56","v":{"v":580000,"d":"580,000"}},{"$f":"'Assumptions'!I56","v":{"v":580000,"d":"580,000"}},{"$f":"'Assumptions'!J56","v":{"v":580000,"d":"580,000"}},{"$f":"'Assumptions'!K56","v":{"v":580000,"d":"580,000"}},{"$f":"'Assumptions'!L56","v":{"v":580000,"d":"580,000"}},{"$f":"'Assumptions'!M56","v":{"v":580000,"d":"580,000"}},{"$f":"'Assumptions'!N56","v":{"v":580000,"d":"580,000"}},{"$f":"'Assumptions'!O56","v":{"v":580000,"d":"580,000"}},{"$f":"'Assumptions'!P56","v":{"v":580000,"d":"580,000"}}]
[null,null,"Approved variations to date",null,{"$f":"'Assumptions'!E59","v":0},{"$f":"'Assumptions'!F59","v":0},{"$f":"'Assumptions'!G59","v":0},{"$f":"'Assumptions'!H59","v":0},{"$f":"'Assumptions'!I59","v":0},{"$f":"'Assumptions'!J59","v":{"v":12000,"d":"12,000"}},{"$f":"'Assumptions'!K59","v":{"v":12000,"d":"12,000"}},{"$f":"'Assumptions'!L59","v":{"v":12000,"d":"12,000"}},{"$f":"'Assumptions'!M59","v":{"v":30000,"d":"30,000"}},{"$f":"'Assumptions'!N59","v":{"v":30000,"d":"30,000"}},{"$f":"'Assumptions'!O59","v":{"v":30000,"d":"30,000"}},{"$f":"'Assumptions'!P59","v":{"v":30000,"d":"30,000"}}]
[null,null,"Approved contract value",null,{"$f":"'Project register'!$E$9+E37","v":{"v":850000,"d":"850,000"}},{"$f":"'Project register'!$E$9+F37","v":{"v":850000,"d":"850,000"}},{"$f":"'Project register'!$E$9+G37","v":{"v":850000,"d":"850,000"}},{"$f":"'Project register'!$E$9+H37","v":{"v":850000,"d":"850,000"}},{"$f":"'Project register'!$E$9+I37","v":{"v":850000,"d":"850,000"}},{"$f":"'Project register'!$E$9+J37","v":{"v":862000,"d":"862,000"}},{"$f":"'Project register'!$E$9+K37","v":{"v":862000,"d":"862,000"}},{"$f":"'Project register'!$E$9+L37","v":{"v":862000,"d":"862,000"}},{"$f":"'Project register'!$E$9+M37","v":{"v":880000,"d":"880,000"}},{"$f":"'Project register'!$E$9+N37","v":{"v":880000,"d":"880,000"}},{"$f":"'Project register'!$E$9+O37","v":{"v":880000,"d":"880,000"}},{"$f":"'Project register'!$E$9+P37","v":{"v":880000,"d":"880,000"}}]
[null,null,"Cumulative cost incurred",null,{"$f":"0+E35","v":0},{"$f":"E39+F35","v":0},{"$f":"F39+G35","v":{"v":45000,"d":"45,000"}},{"$f":"G39+H35","v":{"v":100000,"d":"100,000"}},{"$f":"H39+I35","v":{"v":160000,"d":"160,000"}},{"$f":"I39+J35","v":{"v":225000,"d":"225,000"}},{"$f":"J39+K35","v":{"v":295000,"d":"295,000"}},{"$f":"K39+L35","v":{"v":360000,"d":"360,000"}},{"$f":"L39+M35","v":{"v":420000,"d":"420,000"}},{"$f":"M39+N35","v":{"v":480000,"d":"480,000"}},{"$f":"N39+O35","v":{"v":530000,"d":"530,000"}},{"$f":"O39+P35","v":{"v":580000,"d":"580,000"}}]
[null,null,"Cost-to-cost progress",null,{"$f":"E39/E36","v":0},{"$f":"F39/F36","v":0},{"$f":"G39/G36","v":{"v":0.07758620689655173,"d":"7.8%"}},{"$f":"H39/H36","v":{"v":0.1724137931034483,"d":"17.2%"}},{"$f":"I39/I36","v":{"v":0.27586206896551724,"d":"27.6%"}},{"$f":"J39/J36","v":{"v":0.3879310344827586,"d":"38.8%"}},{"$f":"K39/K36","v":{"v":0.5086206896551724,"d":"50.9%"}},{"$f":"L39/L36","v":{"v":0.6206896551724138,"d":"62.1%"}},{"$f":"M39/M36","v":{"v":0.7241379310344828,"d":"72.4%"}},{"$f":"N39/N36","v":{"v":0.8275862068965517,"d":"82.8%"}},{"$f":"O39/O36","v":{"v":0.9137931034482759,"d":"91.4%"}},{"$f":"P39/P36","v":{"v":1,"d":"100.0%"}}]
[null,null,"Cumulative earned revenue",null,{"$f":"E38*MIN(1,E40)","v":0},{"$f":"F38*MIN(1,F40)","v":0},{"$f":"G38*MIN(1,G40)","v":{"v":65948.27586206897,"d":"65,948"}},{"$f":"H38*MIN(1,H40)","v":{"v":146551.72413793104,"d":"146,552"}},{"$f":"I38*MIN(1,I40)","v":{"v":234482.75862068965,"d":"234,483"}},{"$f":"J38*MIN(1,J40)","v":{"v":334396.5517241379,"d":"334,397"}},{"$f":"K38*MIN(1,K40)","v":{"v":438431.0344827586,"d":"438,431"}},{"$f":"L38*MIN(1,L40)","v":{"v":535034.4827586208,"d":"535,034"}},{"$f":"M38*MIN(1,M40)","v":{"v":637241.3793103448,"d":"637,241"}},{"$f":"N38*MIN(1,N40)","v":{"v":728275.8620689654,"d":"728,276"}},{"$f":"O38*MIN(1,O40)","v":{"v":804137.9310344828,"d":"804,138"}},{"$f":"P38*MIN(1,P40)","v":{"v":880000,"d":"880,000"}}]
[null,null,"Revenue recognised",null,{"$f":"E41-0","v":0},{"$f":"F41-E41","v":0},{"$f":"G41-F41","v":{"v":65948.27586206897,"d":"€65,948"}},{"$f":"H41-G41","v":{"v":80603.44827586207,"d":"€80,603"}},{"$f":"I41-H41","v":{"v":87931.03448275861,"d":"€87,931"}},{"$f":"J41-I41","v":{"v":99913.79310344826,"d":"€99,914"}},{"$f":"K41-J41","v":{"v":104034.4827586207,"d":"€104,034"}},{"$f":"L41-K41","v":{"v":96603.44827586215,"d":"€96,603"}},{"$f":"M41-L41","v":{"v":102206.89655172406,"d":"€102,207"}},{"$f":"N41-M41","v":{"v":91034.48275862064,"d":"€91,034"}},{"$f":"O41-N41","v":{"v":75862.06896551733,"d":"€75,862"}},{"$f":"P41-O41","v":{"v":75862.06896551722,"d":"€75,862"}}]
[null,null,"Gross invoices issued",null,{"$f":"'Assumptions'!E62","v":0},{"$f":"'Assumptions'!F62","v":0},{"$f":"'Assumptions'!G62","v":{"v":57375,"d":"57,375"}},{"$f":"'Assumptions'!H62","v":{"v":70125,"d":"70,125"}},{"$f":"'Assumptions'!I62","v":{"v":76500,"d":"76,500"}},{"$f":"'Assumptions'!J62","v":{"v":84045,"d":"84,045"}},{"$f":"'Assumptions'!K62","v":{"v":90510,"d":"90,510"}},{"$f":"'Assumptions'!L62","v":{"v":84045,"d":"84,045"}},{"$f":"'Assumptions'!M62","v":{"v":95586.21,"d":"95,586"}},{"$f":"'Assumptions'!N62","v":{"v":95586.21,"d":"95,586"}},{"$f":"'Assumptions'!O62","v":{"v":79655.17,"d":"79,655"}},{"$f":"'Assumptions'!P62","v":{"v":146572.41,"d":"146,572"}}]
[null,null,"Cumulative invoices issued",null,{"$f":"0+E43","v":0},{"$f":"E44+F43","v":0},{"$f":"F44+G43","v":{"v":57375,"d":"57,375"}},{"$f":"G44+H43","v":{"v":127500,"d":"127,500"}},{"$f":"H44+I43","v":{"v":204000,"d":"204,000"}},{"$f":"I44+J43","v":{"v":288045,"d":"288,045"}},{"$f":"J44+K43","v":{"v":378555,"d":"378,555"}},{"$f":"K44+L43","v":{"v":462600,"d":"462,600"}},{"$f":"L44+M43","v":{"v":558186.21,"d":"558,186"}},{"$f":"M44+N43","v":{"v":653772.4199999999,"d":"653,772"}},{"$f":"N44+O43","v":{"v":733427.59,"d":"733,428"}},{"$f":"O44+P43","v":{"v":880000,"d":"880,000"}}]
[null,null,"Contract asset",null,{"$f":"MAX(0,E41-E44)","v":0},{"$f":"MAX(0,F41-F44)","v":0},{"$f":"MAX(0,G41-G44)","v":{"v":8573.275862068971,"d":"€8,573"}},{"$f":"MAX(0,H41-H44)","v":{"v":19051.724137931044,"d":"€19,052"}},{"$f":"MAX(0,I41-I44)","v":{"v":30482.758620689652,"d":"€30,483"}},{"$f":"MAX(0,J41-J44)","v":{"v":46351.55172413791,"d":"€46,352"}},{"$f":"MAX(0,K41-K44)","v":{"v":59876.03448275861,"d":"€59,876"}},{"$f":"MAX(0,L41-L44)","v":{"v":72434.48275862075,"d":"€72,434"}},{"$f":"MAX(0,M41-M44)","v":{"v":79055.16931034485,"d":"€79,055"}},{"$f":"MAX(0,N41-N44)","v":{"v":74503.44206896552,"d":"€74,503"}},{"$f":"MAX(0,O41-O44)","v":{"v":70710.34103448282,"d":"€70,710"}},{"$f":"MAX(0,P41-P44)","v":0}]
[null,null,"Customer advances / contract liability",null,{"$f":"MAX(0,E44-E41)","v":0},{"$f":"MAX(0,F44-F41)","v":0},{"$f":"MAX(0,G44-G41)","v":0},{"$f":"MAX(0,H44-H41)","v":0},{"$f":"MAX(0,I44-I41)","v":0},{"$f":"MAX(0,J44-J41)","v":0},{"$f":"MAX(0,K44-K41)","v":0},{"$f":"MAX(0,L44-L41)","v":0},{"$f":"MAX(0,M44-M41)","v":0},{"$f":"MAX(0,N44-N41)","v":0},{"$f":"MAX(0,O44-O41)","v":0},{"$f":"MAX(0,P44-P41)","v":0}]
[null,null,"Retention withheld on billing",null,{"$f":"E43*'Project register'!$J$9","v":0},{"$f":"F43*'Project register'!$J$9","v":0},{"$f":"G43*'Project register'!$J$9","v":{"v":2868.75,"d":"2,869"}},{"$f":"H43*'Project register'!$J$9","v":{"v":3506.25,"d":"3,506"}},{"$f":"I43*'Project register'!$J$9","v":{"v":3825,"d":"3,825"}},{"$f":"J43*'Project register'!$J$9","v":{"v":4202.25,"d":"4,202"}},{"$f":"K43*'Project register'!$J$9","v":{"v":4525.5,"d":"4,526"}},{"$f":"L43*'Project register'!$J$9","v":{"v":4202.25,"d":"4,202"}},{"$f":"M43*'Project register'!$J$9","v":{"v":4779.3105000000005,"d":"4,779"}},{"$f":"N43*'Project register'!$J$9","v":{"v":4779.3105000000005,"d":"4,779"}},{"$f":"O43*'Project register'!$J$9","v":{"v":3982.7585,"d":"3,983"}},{"$f":"P43*'Project register'!$J$9","v":{"v":7328.620500000001,"d":"7,329"}}]
[null,null,"Retention released",null,{"$f":"MIN(0+E47,'Assumptions'!E65)","v":0},{"$f":"MIN(E49+F47,'Assumptions'!F65)","v":0},{"$f":"MIN(F49+G47,'Assumptions'!G65)","v":0},{"$f":"MIN(G49+H47,'Assumptions'!H65)","v":0},{"$f":"MIN(H49+I47,'Assumptions'!I65)","v":0},{"$f":"MIN(I49+J47,'Assumptions'!J65)","v":0},{"$f":"MIN(J49+K47,'Assumptions'!K65)","v":0},{"$f":"MIN(K49+L47,'Assumptions'!L65)","v":0},{"$f":"MIN(L49+M47,'Assumptions'!M65)","v":0},{"$f":"MIN(M49+N47,'Assumptions'!N65)","v":0},{"$f":"MIN(N49+O47,'Assumptions'!O65)","v":0},{"$f":"MIN(O49+P47,'Assumptions'!P65)","v":0}]
[null,null,"Retention receivable",null,{"$f":"0+E47-E48","v":0},{"$f":"E49+F47-F48","v":0},{"$f":"F49+G47-G48","v":{"v":2868.75,"d":"2,869"}},{"$f":"G49+H47-H48","v":{"v":6375,"d":"6,375"}},{"$f":"H49+I47-I48","v":{"v":10200,"d":"10,200"}},{"$f":"I49+J47-J48","v":{"v":14402.25,"d":"14,402"}},{"$f":"J49+K47-K48","v":{"v":18927.75,"d":"18,928"}},{"$f":"K49+L47-L48","v":{"v":23130,"d":"23,130"}},{"$f":"L49+M47-M48","v":{"v":27909.3105,"d":"27,909"}},{"$f":"M49+N47-N48","v":{"v":32688.621,"d":"32,689"}},{"$f":"N49+O47-O48","v":{"v":36671.379499999995,"d":"36,671"}},{"$f":"O49+P47-P48","v":{"v":44000,"d":"44,000"}}]
[null,null,"Ordinary trade invoices including releases",null,{"$f":"E43-E47+E48","v":0},{"$f":"F43-F47+F48","v":0},{"$f":"G43-G47+G48","v":{"v":54506.25,"d":"54,506"}},{"$f":"H43-H47+H48","v":{"v":66618.75,"d":"66,619"}},{"$f":"I43-I47+I48","v":{"v":72675,"d":"72,675"}},{"$f":"J43-J47+J48","v":{"v":79842.75,"d":"79,843"}},{"$f":"K43-K47+K48","v":{"v":85984.5,"d":"85,985"}},{"$f":"L43-L47+L48","v":{"v":79842.75,"d":"79,843"}},{"$f":"M43-M47+M48","v":{"v":90806.8995,"d":"90,807"}},{"$f":"N43-N47+N48","v":{"v":90806.8995,"d":"90,807"}},{"$f":"O43-O47+O48","v":{"v":75672.4115,"d":"75,672"}},{"$f":"P43-P47+P48","v":{"v":139243.7895,"d":"139,244"}}]
[null,null,"Cost to complete",null,{"$f":"MAX(0,E36-E39)","v":{"v":580000,"d":"580,000"}},{"$f":"MAX(0,F36-F39)","v":{"v":580000,"d":"580,000"}},{"$f":"MAX(0,G36-G39)","v":{"v":535000,"d":"535,000"}},{"$f":"MAX(0,H36-H39)","v":{"v":480000,"d":"480,000"}},{"$f":"MAX(0,I36-I39)","v":{"v":420000,"d":"420,000"}},{"$f":"MAX(0,J36-J39)","v":{"v":355000,"d":"355,000"}},{"$f":"MAX(0,K36-K39)","v":{"v":285000,"d":"285,000"}},{"$f":"MAX(0,L36-L39)","v":{"v":220000,"d":"220,000"}},{"$f":"MAX(0,M36-M39)","v":{"v":160000,"d":"160,000"}},{"$f":"MAX(0,N36-N39)","v":{"v":100000,"d":"100,000"}},{"$f":"MAX(0,O36-O39)","v":{"v":50000,"d":"50,000"}},{"$f":"MAX(0,P36-P39)","v":0}]
[null,null,"Open commitments within cost to complete",null,{"$f":"E51*'Assumptions'!E68","v":{"v":417600,"d":"417,600"}},{"$f":"F51*'Assumptions'!F68","v":{"v":417600,"d":"417,600"}},{"$f":"G51*'Assumptions'!G68","v":{"v":385200,"d":"385,200"}},{"$f":"H51*'Assumptions'!H68","v":{"v":345600,"d":"345,600"}},{"$f":"I51*'Assumptions'!I68","v":{"v":302400,"d":"302,400"}},{"$f":"J51*'Assumptions'!J68","v":{"v":255600,"d":"255,600"}},{"$f":"K51*'Assumptions'!K68","v":{"v":205200,"d":"205,200"}},{"$f":"L51*'Assumptions'!L68","v":{"v":158400,"d":"158,400"}},{"$f":"M51*'Assumptions'!M68","v":{"v":124800,"d":"124,800"}},{"$f":"N51*'Assumptions'!N68","v":{"v":78000,"d":"78,000"}},{"$f":"O51*'Assumptions'!O68","v":{"v":39000,"d":"39,000"}},{"$f":"P51*'Assumptions'!P68","v":0}]
[null,null,"Uncommitted cost to complete",null,{"$f":"E51-E52","v":{"v":162400,"d":"162,400"}},{"$f":"F51-F52","v":{"v":162400,"d":"162,400"}},{"$f":"G51-G52","v":{"v":149800,"d":"149,800"}},{"$f":"H51-H52","v":{"v":134400,"d":"134,400"}},{"$f":"I51-I52","v":{"v":117600,"d":"117,600"}},{"$f":"J51-J52","v":{"v":99400,"d":"99,400"}},{"$f":"K51-K52","v":{"v":79800,"d":"79,800"}},{"$f":"L51-L52","v":{"v":61600,"d":"61,600"}},{"$f":"M51-M52","v":{"v":35200,"d":"35,200"}},{"$f":"N51-N52","v":{"v":22000,"d":"22,000"}},{"$f":"O51-O52","v":{"v":11000,"d":"11,000"}},{"$f":"P51-P52","v":0}]
[null,null,"Expected lifetime project margin",null,{"$f":"E38-E36","v":{"v":270000,"d":"270,000"}},{"$f":"F38-F36","v":{"v":270000,"d":"270,000"}},{"$f":"G38-G36","v":{"v":270000,"d":"270,000"}},{"$f":"H38-H36","v":{"v":270000,"d":"270,000"}},{"$f":"I38-I36","v":{"v":270000,"d":"270,000"}},{"$f":"J38-J36","v":{"v":282000,"d":"282,000"}},{"$f":"K38-K36","v":{"v":282000,"d":"282,000"}},{"$f":"L38-L36","v":{"v":282000,"d":"282,000"}},{"$f":"M38-M36","v":{"v":300000,"d":"300,000"}},{"$f":"N38-N36","v":{"v":300000,"d":"300,000"}},{"$f":"O38-O36","v":{"v":300000,"d":"300,000"}},{"$f":"P38-P36","v":{"v":300000,"d":"300,000"}}]
[null,null,"Recognised project margin",null,{"$f":"E42-E35","v":0},{"$f":"F42-F35","v":0},{"$f":"G42-G35","v":{"v":20948.27586206897,"d":"€20,948"}},{"$f":"H42-H35","v":{"v":25603.448275862072,"d":"€25,603"}},{"$f":"I42-I35","v":{"v":27931.03448275861,"d":"€27,931"}},{"$f":"J42-J35","v":{"v":34913.79310344826,"d":"€34,914"}},{"$f":"K42-K35","v":{"v":34034.482758620696,"d":"€34,034"}},{"$f":"L42-L35","v":{"v":31603.448275862145,"d":"€31,603"}},{"$f":"M42-M35","v":{"v":42206.89655172406,"d":"€42,207"}},{"$f":"N42-N35","v":{"v":31034.482758620637,"d":"€31,034"}},{"$f":"O42-O35","v":{"v":25862.068965517334,"d":"€25,862"}},{"$f":"P42-P35","v":{"v":25862.068965517217,"d":"€25,862"}}]
[null,null,"Direct payroll cost",null,{"$f":"E35*'Project register'!$H$9","v":0},{"$f":"F35*'Project register'!$H$9","v":0},{"$f":"G35*'Project register'!$H$9","v":{"v":10350,"d":"10,350"}},{"$f":"H35*'Project register'!$H$9","v":{"v":12650,"d":"12,650"}},{"$f":"I35*'Project register'!$H$9","v":{"v":13800,"d":"13,800"}},{"$f":"J35*'Project register'!$H$9","v":{"v":14950,"d":"14,950"}},{"$f":"K35*'Project register'!$H$9","v":{"v":16100,"d":"16,100"}},{"$f":"L35*'Project register'!$H$9","v":{"v":14950,"d":"14,950"}},{"$f":"M35*'Project register'!$H$9","v":{"v":13800,"d":"13,800"}},{"$f":"N35*'Project register'!$H$9","v":{"v":13800,"d":"13,800"}},{"$f":"O35*'Project register'!$H$9","v":{"v":11500,"d":"11,500"}},{"$f":"P35*'Project register'!$H$9","v":{"v":11500,"d":"11,500"}}]
[null,null,"Materials cost",null,{"$f":"E35*'Project register'!$I$9","v":0},{"$f":"F35*'Project register'!$I$9","v":0},{"$f":"G35*'Project register'!$I$9","v":{"v":20700,"d":"20,700"}},{"$f":"H35*'Project register'!$I$9","v":{"v":25300,"d":"25,300"}},{"$f":"I35*'Project register'!$I$9","v":{"v":27600,"d":"27,600"}},{"$f":"J35*'Project register'!$I$9","v":{"v":29900,"d":"29,900"}},{"$f":"K35*'Project register'!$I$9","v":{"v":32200,"d":"32,200"}},{"$f":"L35*'Project register'!$I$9","v":{"v":29900,"d":"29,900"}},{"$f":"M35*'Project register'!$I$9","v":{"v":27600,"d":"27,600"}},{"$f":"N35*'Project register'!$I$9","v":{"v":27600,"d":"27,600"}},{"$f":"O35*'Project register'!$I$9","v":{"v":23000,"d":"23,000"}},{"$f":"P35*'Project register'!$I$9","v":{"v":23000,"d":"23,000"}}]
[null,null,"Subcontractor cost",null,{"$f":"E35-E56-E57","v":0},{"$f":"F35-F56-F57","v":0},{"$f":"G35-G56-G57","v":{"v":13950,"d":"13,950"}},{"$f":"H35-H56-H57","v":{"v":17050,"d":"17,050"}},{"$f":"I35-I56-I57","v":{"v":18600,"d":"18,600"}},{"$f":"J35-J56-J57","v":{"v":20150,"d":"20,150"}},{"$f":"K35-K56-K57","v":{"v":21700,"d":"21,700"}},{"$f":"L35-L56-L57","v":{"v":20150,"d":"20,150"}},{"$f":"M35-M56-M57","v":{"v":18600,"d":"18,600"}},{"$f":"N35-N56-N57","v":{"v":18600,"d":"18,600"}},{"$f":"O35-O56-O57","v":{"v":15500,"d":"15,500"}},{"$f":"P35-P56-P57","v":{"v":15500,"d":"15,500"}}]
[]
[null,null,"CW-03 Workplace redevelopment"]
[null,null,"Cost incurred",null,{"$f":"'Assumptions'!E71","v":{"v":70000,"d":"70,000"}},{"$f":"'Assumptions'!F71","v":{"v":80000,"d":"80,000"}},{"$f":"'Assumptions'!G71","v":{"v":85000,"d":"85,000"}},{"$f":"'Assumptions'!H71","v":{"v":90000,"d":"90,000"}},{"$f":"'Assumptions'!I71","v":{"v":90000,"d":"90,000"}},{"$f":"'Assumptions'!J71","v":{"v":90000,"d":"90,000"}},{"$f":"'Assumptions'!K71","v":{"v":85000,"d":"85,000"}},{"$f":"'Assumptions'!L71","v":{"v":80000,"d":"80,000"}},{"$f":"'Assumptions'!M71","v":{"v":70000,"d":"70,000"}},{"$f":"'Assumptions'!N71","v":{"v":65000,"d":"65,000"}},{"$f":"'Assumptions'!O71","v":{"v":55000,"d":"55,000"}},{"$f":"'Assumptions'!P71","v":{"v":40000,"d":"40,000"}}]
[null,null,"Estimated total cost",null,{"$f":"'Assumptions'!E74","v":{"v":900000,"d":"900,000"}},{"$f":"'Assumptions'!F74","v":{"v":900000,"d":"900,000"}},{"$f":"'Assumptions'!G74","v":{"v":900000,"d":"900,000"}},{"$f":"'Assumptions'!H74","v":{"v":900000,"d":"900,000"}},{"$f":"'Assumptions'!I74","v":{"v":900000,"d":"900,000"}},{"$f":"'Assumptions'!J74","v":{"v":900000,"d":"900,000"}},{"$f":"'Assumptions'!K74","v":{"v":900000,"d":"900,000"}},{"$f":"'Assumptions'!L74","v":{"v":900000,"d":"900,000"}},{"$f":"'Assumptions'!M74","v":{"v":900000,"d":"900,000"}},{"$f":"'Assumptions'!N74","v":{"v":900000,"d":"900,000"}},{"$f":"'Assumptions'!O74","v":{"v":900000,"d":"900,000"}},{"$f":"'Assumptions'!P74","v":{"v":900000,"d":"900,000"}}]
[null,null,"Approved variations to date",null,{"$f":"'Assumptions'!E77","v":0},{"$f":"'Assumptions'!F77","v":0},{"$f":"'Assumptions'!G77","v":0},{"$f":"'Assumptions'!H77","v":0},{"$f":"'Assumptions'!I77","v":0},{"$f":"'Assumptions'!J77","v":{"v":19200,"d":"19,200"}},{"$f":"'Assumptions'!K77","v":{"v":19200,"d":"19,200"}},{"$f":"'Assumptions'!L77","v":{"v":19200,"d":"19,200"}},{"$f":"'Assumptions'!M77","v":{"v":48000,"d":"48,000"}},{"$f":"'Assumptions'!N77","v":{"v":48000,"d":"48,000"}},{"$f":"'Assumptions'!O77","v":{"v":48000,"d":"48,000"}},{"$f":"'Assumptions'!P77","v":{"v":48000,"d":"48,000"}}]
[null,null,"Approved contract value",null,{"$f":"'Project register'!$E$10+E63","v":{"v":1180000,"d":"1,180,000"}},{"$f":"'Project register'!$E$10+F63","v":{"v":1180000,"d":"1,180,000"}},{"$f":"'Project register'!$E$10+G63","v":{"v":1180000,"d":"1,180,000"}},{"$f":"'Project register'!$E$10+H63","v":{"v":1180000,"d":"1,180,000"}},{"$f":"'Project register'!$E$10+I63","v":{"v":1180000,"d":"1,180,000"}},{"$f":"'Project register'!$E$10+J63","v":{"v":1199200,"d":"1,199,200"}},{"$f":"'Project register'!$E$10+K63","v":{"v":1199200,"d":"1,199,200"}},{"$f":"'Project register'!$E$10+L63","v":{"v":1199200,"d":"1,199,200"}},{"$f":"'Project register'!$E$10+M63","v":{"v":1228000,"d":"1,228,000"}},{"$f":"'Project register'!$E$10+N63","v":{"v":1228000,"d":"1,228,000"}},{"$f":"'Project register'!$E$10+O63","v":{"v":1228000,"d":"1,228,000"}},{"$f":"'Project register'!$E$10+P63","v":{"v":1228000,"d":"1,228,000"}}]
[null,null,"Cumulative cost incurred",null,{"$f":"0+E61","v":{"v":70000,"d":"70,000"}},{"$f":"E65+F61","v":{"v":150000,"d":"150,000"}},{"$f":"F65+G61","v":{"v":235000,"d":"235,000"}},{"$f":"G65+H61","v":{"v":325000,"d":"325,000"}},{"$f":"H65+I61","v":{"v":415000,"d":"415,000"}},{"$f":"I65+J61","v":{"v":505000,"d":"505,000"}},{"$f":"J65+K61","v":{"v":590000,"d":"590,000"}},{"$f":"K65+L61","v":{"v":670000,"d":"670,000"}},{"$f":"L65+M61","v":{"v":740000,"d":"740,000"}},{"$f":"M65+N61","v":{"v":805000,"d":"805,000"}},{"$f":"N65+O61","v":{"v":860000,"d":"860,000"}},{"$f":"O65+P61","v":{"v":900000,"d":"900,000"}}]
[null,null,"Cost-to-cost progress",null,{"$f":"E65/E62","v":{"v":0.07777777777777778,"d":"7.8%"}},{"$f":"F65/F62","v":{"v":0.16666666666666666,"d":"16.7%"}},{"$f":"G65/G62","v":{"v":0.2611111111111111,"d":"26.1%"}},{"$f":"H65/H62","v":{"v":0.3611111111111111,"d":"36.1%"}},{"$f":"I65/I62","v":{"v":0.46111111111111114,"d":"46.1%"}},{"$f":"J65/J62","v":{"v":0.5611111111111111,"d":"56.1%"}},{"$f":"K65/K62","v":{"v":0.6555555555555556,"d":"65.6%"}},{"$f":"L65/L62","v":{"v":0.7444444444444445,"d":"74.4%"}},{"$f":"M65/M62","v":{"v":0.8222222222222222,"d":"82.2%"}},{"$f":"N65/N62","v":{"v":0.8944444444444445,"d":"89.4%"}},{"$f":"O65/O62","v":{"v":0.9555555555555556,"d":"95.6%"}},{"$f":"P65/P62","v":{"v":1,"d":"100.0%"}}]
[null,null,"Cumulative earned revenue",null,{"$f":"E64*MIN(1,E66)","v":{"v":91777.77777777778,"d":"91,778"}},{"$f":"F64*MIN(1,F66)","v":{"v":196666.66666666666,"d":"196,667"}},{"$f":"G64*MIN(1,G66)","v":{"v":308111.1111111111,"d":"308,111"}},{"$f":"H64*MIN(1,H66)","v":{"v":426111.1111111111,"d":"426,111"}},{"$f":"I64*MIN(1,I66)","v":{"v":544111.1111111111,"d":"544,111"}},{"$f":"J64*MIN(1,J66)","v":{"v":672884.4444444445,"d":"672,884"}},{"$f":"K64*MIN(1,K66)","v":{"v":786142.2222222222,"d":"786,142"}},{"$f":"L64*MIN(1,L66)","v":{"v":892737.7777777778,"d":"892,738"}},{"$f":"M64*MIN(1,M66)","v":{"v":1009688.8888888889,"d":"1,009,689"}},{"$f":"N64*MIN(1,N66)","v":{"v":1098377.7777777778,"d":"1,098,378"}},{"$f":"O64*MIN(1,O66)","v":{"v":1173422.2222222222,"d":"1,173,422"}},{"$f":"P64*MIN(1,P66)","v":{"v":1228000,"d":"1,228,000"}}]
[null,null,"Revenue recognised",null,{"$f":"E67-0","v":{"v":91777.77777777778,"d":"€91,778"}},{"$f":"F67-E67","v":{"v":104888.88888888888,"d":"€104,889"}},{"$f":"G67-F67","v":{"v":111444.44444444447,"d":"€111,444"}},{"$f":"H67-G67","v":{"v":118000,"d":"€118,000"}},{"$f":"I67-H67","v":{"v":118000,"d":"€118,000"}},{"$f":"J67-I67","v":{"v":128773.33333333337,"d":"€128,773"}},{"$f":"K67-J67","v":{"v":113257.77777777775,"d":"€113,258"}},{"$f":"L67-K67","v":{"v":106595.5555555555,"d":"€106,596"}},{"$f":"M67-L67","v":{"v":116951.11111111112,"d":"€116,951"}},{"$f":"N67-M67","v":{"v":88688.88888888888,"d":"€88,689"}},{"$f":"O67-N67","v":{"v":75044.4444444445,"d":"€75,044"}},{"$f":"P67-O67","v":{"v":54577.77777777775,"d":"€54,578"}}]
[null,null,"Gross invoices issued",null,{"$f":"'Assumptions'!E80","v":{"v":79846.67,"d":"79,847"}},{"$f":"'Assumptions'!F80","v":{"v":91253.33,"d":"91,253"}},{"$f":"'Assumptions'!G80","v":{"v":96956.67,"d":"96,957"}},{"$f":"'Assumptions'!H80","v":{"v":102660,"d":"102,660"}},{"$f":"'Assumptions'!I80","v":{"v":102660,"d":"102,660"}},{"$f":"'Assumptions'!J80","v":{"v":104330.4,"d":"104,330"}},{"$f":"'Assumptions'!K80","v":{"v":98534.27,"d":"98,534"}},{"$f":"'Assumptions'!L80","v":{"v":92738.13,"d":"92,738"}},{"$f":"'Assumptions'!M80","v":{"v":100286.67,"d":"100,287"}},{"$f":"'Assumptions'!N80","v":{"v":93123.33,"d":"93,123"}},{"$f":"'Assumptions'!O80","v":{"v":78796.67,"d":"78,797"}},{"$f":"'Assumptions'!P80","v":{"v":186813.86,"d":"186,814"}}]
[null,null,"Cumulative invoices issued",null,{"$f":"0+E69","v":{"v":79846.67,"d":"79,847"}},{"$f":"E70+F69","v":{"v":171100,"d":"171,100"}},{"$f":"F70+G69","v":{"v":268056.67,"d":"268,057"}},{"$f":"G70+H69","v":{"v":370716.67,"d":"370,717"}},{"$f":"H70+I69","v":{"v":473376.67,"d":"473,377"}},{"$f":"I70+J69","v":{"v":577707.07,"d":"577,707"}},{"$f":"J70+K69","v":{"v":676241.34,"d":"676,241"}},{"$f":"K70+L69","v":{"v":768979.47,"d":"768,979"}},{"$f":"L70+M69","v":{"v":869266.14,"d":"869,266"}},{"$f":"M70+N69","v":{"v":962389.47,"d":"962,389"}},{"$f":"N70+O69","v":{"v":1041186.14,"d":"1,041,186"}},{"$f":"O70+P69","v":{"v":1228000,"d":"1,228,000"}}]
[null,null,"Contract asset",null,{"$f":"MAX(0,E67-E70)","v":{"v":11931.107777777783,"d":"€11,931"}},{"$f":"MAX(0,F67-F70)","v":{"v":25566.666666666657,"d":"€25,567"}},{"$f":"MAX(0,G67-G70)","v":{"v":40054.44111111114,"d":"€40,054"}},{"$f":"MAX(0,H67-H70)","v":{"v":55394.44111111114,"d":"€55,394"}},{"$f":"MAX(0,I67-I70)","v":{"v":70734.44111111114,"d":"€70,734"}},{"$f":"MAX(0,J67-J70)","v":{"v":95177.37444444455,"d":"€95,177"}},{"$f":"MAX(0,K67-K70)","v":{"v":109900.88222222228,"d":"€109,901"}},{"$f":"MAX(0,L67-L70)","v":{"v":123758.30777777778,"d":"€123,758"}},{"$f":"MAX(0,M67-M70)","v":{"v":140422.74888888886,"d":"€140,423"}},{"$f":"MAX(0,N67-N70)","v":{"v":135988.30777777778,"d":"€135,988"}},{"$f":"MAX(0,O67-O70)","v":{"v":132236.08222222223,"d":"€132,236"}},{"$f":"MAX(0,P67-P70)","v":0}]
[null,null,"Customer advances / contract liability",null,{"$f":"MAX(0,E70-E67)","v":0},{"$f":"MAX(0,F70-F67)","v":0},{"$f":"MAX(0,G70-G67)","v":0},{"$f":"MAX(0,H70-H67)","v":0},{"$f":"MAX(0,I70-I67)","v":0},{"$f":"MAX(0,J70-J67)","v":0},{"$f":"MAX(0,K70-K67)","v":0},{"$f":"MAX(0,L70-L67)","v":0},{"$f":"MAX(0,M70-M67)","v":0},{"$f":"MAX(0,N70-N67)","v":0},{"$f":"MAX(0,O70-O67)","v":0},{"$f":"MAX(0,P70-P67)","v":0}]
[null,null,"Retention withheld on billing",null,{"$f":"E69*'Project register'!$J$10","v":{"v":3992.3335,"d":"3,992"}},{"$f":"F69*'Project register'!$J$10","v":{"v":4562.6665,"d":"4,563"}},{"$f":"G69*'Project register'!$J$10","v":{"v":4847.8335,"d":"4,848"}},{"$f":"H69*'Project register'!$J$10","v":{"v":5133,"d":"5,133"}},{"$f":"I69*'Project register'!$J$10","v":{"v":5133,"d":"5,133"}},{"$f":"J69*'Project register'!$J$10","v":{"v":5216.52,"d":"5,217"}},{"$f":"K69*'Project register'!$J$10","v":{"v":4926.713500000001,"d":"4,927"}},{"$f":"L69*'Project register'!$J$10","v":{"v":4636.9065,"d":"4,637"}},{"$f":"M69*'Project register'!$J$10","v":{"v":5014.333500000001,"d":"5,014"}},{"$f":"N69*'Project register'!$J$10","v":{"v":4656.1665,"d":"4,656"}},{"$f":"O69*'Project register'!$J$10","v":{"v":3939.8335,"d":"3,940"}},{"$f":"P69*'Project register'!$J$10","v":{"v":9340.693,"d":"9,341"}}]
[null,null,"Retention released",null,{"$f":"MIN(0+E73,'Assumptions'!E83)","v":0},{"$f":"MIN(E75+F73,'Assumptions'!F83)","v":0},{"$f":"MIN(F75+G73,'Assumptions'!G83)","v":0},{"$f":"MIN(G75+H73,'Assumptions'!H83)","v":0},{"$f":"MIN(H75+I73,'Assumptions'!I83)","v":0},{"$f":"MIN(I75+J73,'Assumptions'!J83)","v":0},{"$f":"MIN(J75+K73,'Assumptions'!K83)","v":0},{"$f":"MIN(K75+L73,'Assumptions'!L83)","v":0},{"$f":"MIN(L75+M73,'Assumptions'!M83)","v":0},{"$f":"MIN(M75+N73,'Assumptions'!N83)","v":0},{"$f":"MIN(N75+O73,'Assumptions'!O83)","v":0},{"$f":"MIN(O75+P73,'Assumptions'!P83)","v":0}]
[null,null,"Retention receivable",null,{"$f":"0+E73-E74","v":{"v":3992.3335,"d":"3,992"}},{"$f":"E75+F73-F74","v":{"v":8555,"d":"8,555"}},{"$f":"F75+G73-G74","v":{"v":13402.8335,"d":"13,403"}},{"$f":"G75+H73-H74","v":{"v":18535.8335,"d":"18,536"}},{"$f":"H75+I73-I74","v":{"v":23668.8335,"d":"23,669"}},{"$f":"I75+J73-J74","v":{"v":28885.3535,"d":"28,885"}},{"$f":"J75+K73-K74","v":{"v":33812.067,"d":"33,812"}},{"$f":"K75+L73-L74","v":{"v":38448.9735,"d":"38,449"}},{"$f":"L75+M73-M74","v":{"v":43463.307,"d":"43,463"}},{"$f":"M75+N73-N74","v":{"v":48119.4735,"d":"48,119"}},{"$f":"N75+O73-O74","v":{"v":52059.307,"d":"52,059"}},{"$f":"O75+P73-P74","v":{"v":61400,"d":"61,400"}}]
[null,null,"Ordinary trade invoices including releases",null,{"$f":"E69-E73+E74","v":{"v":75854.3365,"d":"75,854"}},{"$f":"F69-F73+F74","v":{"v":86690.6635,"d":"86,691"}},{"$f":"G69-G73+G74","v":{"v":92108.8365,"d":"92,109"}},{"$f":"H69-H73+H74","v":{"v":97527,"d":"97,527"}},{"$f":"I69-I73+I74","v":{"v":97527,"d":"97,527"}},{"$f":"J69-J73+J74","v":{"v":99113.87999999999,"d":"99,114"}},{"$f":"K69-K73+K74","v":{"v":93607.5565,"d":"93,608"}},{"$f":"L69-L73+L74","v":{"v":88101.22350000001,"d":"88,101"}},{"$f":"M69-M73+M74","v":{"v":95272.3365,"d":"95,272"}},{"$f":"N69-N73+N74","v":{"v":88467.1635,"d":"88,467"}},{"$f":"O69-O73+O74","v":{"v":74856.8365,"d":"74,857"}},{"$f":"P69-P73+P74","v":{"v":177473.167,"d":"177,473"}}]
[null,null,"Cost to complete",null,{"$f":"MAX(0,E62-E65)","v":{"v":830000,"d":"830,000"}},{"$f":"MAX(0,F62-F65)","v":{"v":750000,"d":"750,000"}},{"$f":"MAX(0,G62-G65)","v":{"v":665000,"d":"665,000"}},{"$f":"MAX(0,H62-H65)","v":{"v":575000,"d":"575,000"}},{"$f":"MAX(0,I62-I65)","v":{"v":485000,"d":"485,000"}},{"$f":"MAX(0,J62-J65)","v":{"v":395000,"d":"395,000"}},{"$f":"MAX(0,K62-K65)","v":{"v":310000,"d":"310,000"}},{"$f":"MAX(0,L62-L65)","v":{"v":230000,"d":"230,000"}},{"$f":"MAX(0,M62-M65)","v":{"v":160000,"d":"160,000"}},{"$f":"MAX(0,N62-N65)","v":{"v":95000,"d":"95,000"}},{"$f":"MAX(0,O62-O65)","v":{"v":40000,"d":"40,000"}},{"$f":"MAX(0,P62-P65)","v":0}]
[null,null,"Open commitments within cost to complete",null,{"$f":"E77*'Assumptions'!E86","v":{"v":597600,"d":"597,600"}},{"$f":"F77*'Assumptions'!F86","v":{"v":540000,"d":"540,000"}},{"$f":"G77*'Assumptions'!G86","v":{"v":478800,"d":"478,800"}},{"$f":"H77*'Assumptions'!H86","v":{"v":414000,"d":"414,000"}},{"$f":"I77*'Assumptions'!I86","v":{"v":349200,"d":"349,200"}},{"$f":"J77*'Assumptions'!J86","v":{"v":284400,"d":"284,400"}},{"$f":"K77*'Assumptions'!K86","v":{"v":223200,"d":"223,200"}},{"$f":"L77*'Assumptions'!L86","v":{"v":165600,"d":"165,600"}},{"$f":"M77*'Assumptions'!M86","v":{"v":124800,"d":"124,800"}},{"$f":"N77*'Assumptions'!N86","v":{"v":74100,"d":"74,100"}},{"$f":"O77*'Assumptions'!O86","v":{"v":31200,"d":"31,200"}},{"$f":"P77*'Assumptions'!P86","v":0}]
[null,null,"Uncommitted cost to complete",null,{"$f":"E77-E78","v":{"v":232400,"d":"232,400"}},{"$f":"F77-F78","v":{"v":210000,"d":"210,000"}},{"$f":"G77-G78","v":{"v":186200,"d":"186,200"}},{"$f":"H77-H78","v":{"v":161000,"d":"161,000"}},{"$f":"I77-I78","v":{"v":135800,"d":"135,800"}},{"$f":"J77-J78","v":{"v":110600,"d":"110,600"}},{"$f":"K77-K78","v":{"v":86800,"d":"86,800"}},{"$f":"L77-L78","v":{"v":64400,"d":"64,400"}},{"$f":"M77-M78","v":{"v":35200,"d":"35,200"}},{"$f":"N77-N78","v":{"v":20900,"d":"20,900"}},{"$f":"O77-O78","v":{"v":8800,"d":"8,800"}},{"$f":"P77-P78","v":0}]
[null,null,"Expected lifetime project margin",null,{"$f":"E64-E62","v":{"v":280000,"d":"280,000"}},{"$f":"F64-F62","v":{"v":280000,"d":"280,000"}},{"$f":"G64-G62","v":{"v":280000,"d":"280,000"}},{"$f":"H64-H62","v":{"v":280000,"d":"280,000"}},{"$f":"I64-I62","v":{"v":280000,"d":"280,000"}},{"$f":"J64-J62","v":{"v":299200,"d":"299,200"}},{"$f":"K64-K62","v":{"v":299200,"d":"299,200"}},{"$f":"L64-L62","v":{"v":299200,"d":"299,200"}},{"$f":"M64-M62","v":{"v":328000,"d":"328,000"}},{"$f":"N64-N62","v":{"v":328000,"d":"328,000"}},{"$f":"O64-O62","v":{"v":328000,"d":"328,000"}},{"$f":"P64-P62","v":{"v":328000,"d":"328,000"}}]
[null,null,"Recognised project margin",null,{"$f":"E68-E61","v":{"v":21777.77777777778,"d":"€21,778"}},{"$f":"F68-F61","v":{"v":24888.888888888876,"d":"€24,889"}},{"$f":"G68-G61","v":{"v":26444.444444444467,"d":"€26,444"}},{"$f":"H68-H61","v":{"v":28000,"d":"€28,000"}},{"$f":"I68-I61","v":{"v":28000,"d":"€28,000"}},{"$f":"J68-J61","v":{"v":38773.33333333337,"d":"€38,773"}},{"$f":"K68-K61","v":{"v":28257.777777777752,"d":"€28,258"}},{"$f":"L68-L61","v":{"v":26595.555555555504,"d":"€26,596"}},{"$f":"M68-M61","v":{"v":46951.111111111124,"d":"€46,951"}},{"$f":"N68-N61","v":{"v":23688.888888888876,"d":"€23,689"}},{"$f":"O68-O61","v":{"v":20044.444444444496,"d":"€20,044"}},{"$f":"P68-P61","v":{"v":14577.777777777752,"d":"€14,578"}}]
[null,null,"Direct payroll cost",null,{"$f":"E61*'Project register'!$H$10","v":{"v":15400,"d":"15,400"}},{"$f":"F61*'Project register'!$H$10","v":{"v":17600,"d":"17,600"}},{"$f":"G61*'Project register'!$H$10","v":{"v":18700,"d":"18,700"}},{"$f":"H61*'Project register'!$H$10","v":{"v":19800,"d":"19,800"}},{"$f":"I61*'Project register'!$H$10","v":{"v":19800,"d":"19,800"}},{"$f":"J61*'Project register'!$H$10","v":{"v":19800,"d":"19,800"}},{"$f":"K61*'Project register'!$H$10","v":{"v":18700,"d":"18,700"}},{"$f":"L61*'Project register'!$H$10","v":{"v":17600,"d":"17,600"}},{"$f":"M61*'Project register'!$H$10","v":{"v":15400,"d":"15,400"}},{"$f":"N61*'Project register'!$H$10","v":{"v":14300,"d":"14,300"}},{"$f":"O61*'Project register'!$H$10","v":{"v":12100,"d":"12,100"}},{"$f":"P61*'Project register'!$H$10","v":{"v":8800,"d":"8,800"}}]
[null,null,"Materials cost",null,{"$f":"E61*'Project register'!$I$10","v":{"v":33600,"d":"33,600"}},{"$f":"F61*'Project register'!$I$10","v":{"v":38400,"d":"38,400"}},{"$f":"G61*'Project register'!$I$10","v":{"v":40800,"d":"40,800"}},{"$f":"H61*'Project register'!$I$10","v":{"v":43200,"d":"43,200"}},{"$f":"I61*'Project register'!$I$10","v":{"v":43200,"d":"43,200"}},{"$f":"J61*'Project register'!$I$10","v":{"v":43200,"d":"43,200"}},{"$f":"K61*'Project register'!$I$10","v":{"v":40800,"d":"40,800"}},{"$f":"L61*'Project register'!$I$10","v":{"v":38400,"d":"38,400"}},{"$f":"M61*'Project register'!$I$10","v":{"v":33600,"d":"33,600"}},{"$f":"N61*'Project register'!$I$10","v":{"v":31200,"d":"31,200"}},{"$f":"O61*'Project register'!$I$10","v":{"v":26400,"d":"26,400"}},{"$f":"P61*'Project register'!$I$10","v":{"v":19200,"d":"19,200"}}]
[null,null,"Subcontractor cost",null,{"$f":"E61-E82-E83","v":{"v":21000,"d":"21,000"}},{"$f":"F61-F82-F83","v":{"v":24000,"d":"24,000"}},{"$f":"G61-G82-G83","v":{"v":25500,"d":"25,500"}},{"$f":"H61-H82-H83","v":{"v":27000,"d":"27,000"}},{"$f":"I61-I82-I83","v":{"v":27000,"d":"27,000"}},{"$f":"J61-J82-J83","v":{"v":27000,"d":"27,000"}},{"$f":"K61-K82-K83","v":{"v":25500,"d":"25,500"}},{"$f":"L61-L82-L83","v":{"v":24000,"d":"24,000"}},{"$f":"M61-M82-M83","v":{"v":21000,"d":"21,000"}},{"$f":"N61-N82-N83","v":{"v":19500,"d":"19,500"}},{"$f":"O61-O82-O83","v":{"v":16500,"d":"16,500"}},{"$f":"P61-P82-P83","v":{"v":12000,"d":"12,000"}}]
[]
[null,null,"CW-04 Hospitality renovation"]
[null,null,"Cost incurred",null,{"$f":"'Assumptions'!E89","v":0},{"$f":"'Assumptions'!F89","v":0},{"$f":"'Assumptions'!G89","v":0},{"$f":"'Assumptions'!H89","v":0},{"$f":"'Assumptions'!I89","v":{"v":35000,"d":"35,000"}},{"$f":"'Assumptions'!J89","v":{"v":45000,"d":"45,000"}},{"$f":"'Assumptions'!K89","v":{"v":50000,"d":"50,000"}},{"$f":"'Assumptions'!L89","v":{"v":55000,"d":"55,000"}},{"$f":"'Assumptions'!M89","v":{"v":60000,"d":"60,000"}},{"$f":"'Assumptions'!N89","v":{"v":60000,"d":"60,000"}},{"$f":"'Assumptions'!O89","v":{"v":60000,"d":"60,000"}},{"$f":"'Assumptions'!P89","v":{"v":55000,"d":"55,000"}}]
[null,null,"Estimated total cost",null,{"$f":"'Assumptions'!E92","v":{"v":420000,"d":"420,000"}},{"$f":"'Assumptions'!F92","v":{"v":420000,"d":"420,000"}},{"$f":"'Assumptions'!G92","v":{"v":420000,"d":"420,000"}},{"$f":"'Assumptions'!H92","v":{"v":420000,"d":"420,000"}},{"$f":"'Assumptions'!I92","v":{"v":420000,"d":"420,000"}},{"$f":"'Assumptions'!J92","v":{"v":420000,"d":"420,000"}},{"$f":"'Assumptions'!K92","v":{"v":420000,"d":"420,000"}},{"$f":"'Assumptions'!L92","v":{"v":420000,"d":"420,000"}},{"$f":"'Assumptions'!M92","v":{"v":420000,"d":"420,000"}},{"$f":"'Assumptions'!N92","v":{"v":420000,"d":"420,000"}},{"$f":"'Assumptions'!O92","v":{"v":420000,"d":"420,000"}},{"$f":"'Assumptions'!P92","v":{"v":420000,"d":"420,000"}}]
[null,null,"Approved variations to date",null,{"$f":"'Assumptions'!E95","v":0},{"$f":"'Assumptions'!F95","v":0},{"$f":"'Assumptions'!G95","v":0},{"$f":"'Assumptions'!H95","v":0},{"$f":"'Assumptions'!I95","v":0},{"$f":"'Assumptions'!J95","v":{"v":7200,"d":"7,200"}},{"$f":"'Assumptions'!K95","v":{"v":7200,"d":"7,200"}},{"$f":"'Assumptions'!L95","v":{"v":7200,"d":"7,200"}},{"$f":"'Assumptions'!M95","v":{"v":18000,"d":"18,000"}},{"$f":"'Assumptions'!N95","v":{"v":18000,"d":"18,000"}},{"$f":"'Assumptions'!O95","v":{"v":18000,"d":"18,000"}},{"$f":"'Assumptions'!P95","v":{"v":18000,"d":"18,000"}}]
[null,null,"Approved contract value",null,{"$f":"'Project register'!$E$11+E89","v":{"v":560000,"d":"560,000"}},{"$f":"'Project register'!$E$11+F89","v":{"v":560000,"d":"560,000"}},{"$f":"'Project register'!$E$11+G89","v":{"v":560000,"d":"560,000"}},{"$f":"'Project register'!$E$11+H89","v":{"v":560000,"d":"560,000"}},{"$f":"'Project register'!$E$11+I89","v":{"v":560000,"d":"560,000"}},{"$f":"'Project register'!$E$11+J89","v":{"v":567200,"d":"567,200"}},{"$f":"'Project register'!$E$11+K89","v":{"v":567200,"d":"567,200"}},{"$f":"'Project register'!$E$11+L89","v":{"v":567200,"d":"567,200"}},{"$f":"'Project register'!$E$11+M89","v":{"v":578000,"d":"578,000"}},{"$f":"'Project register'!$E$11+N89","v":{"v":578000,"d":"578,000"}},{"$f":"'Project register'!$E$11+O89","v":{"v":578000,"d":"578,000"}},{"$f":"'Project register'!$E$11+P89","v":{"v":578000,"d":"578,000"}}]
[null,null,"Cumulative cost incurred",null,{"$f":"0+E87","v":0},{"$f":"E91+F87","v":0},{"$f":"F91+G87","v":0},{"$f":"G91+H87","v":0},{"$f":"H91+I87","v":{"v":35000,"d":"35,000"}},{"$f":"I91+J87","v":{"v":80000,"d":"80,000"}},{"$f":"J91+K87","v":{"v":130000,"d":"130,000"}},{"$f":"K91+L87","v":{"v":185000,"d":"185,000"}},{"$f":"L91+M87","v":{"v":245000,"d":"245,000"}},{"$f":"M91+N87","v":{"v":305000,"d":"305,000"}},{"$f":"N91+O87","v":{"v":365000,"d":"365,000"}},{"$f":"O91+P87","v":{"v":420000,"d":"420,000"}}]
[null,null,"Cost-to-cost progress",null,{"$f":"E91/E88","v":0},{"$f":"F91/F88","v":0},{"$f":"G91/G88","v":0},{"$f":"H91/H88","v":0},{"$f":"I91/I88","v":{"v":0.08333333333333333,"d":"8.3%"}},{"$f":"J91/J88","v":{"v":0.19047619047619047,"d":"19.0%"}},{"$f":"K91/K88","v":{"v":0.30952380952380953,"d":"31.0%"}},{"$f":"L91/L88","v":{"v":0.44047619047619047,"d":"44.0%"}},{"$f":"M91/M88","v":{"v":0.5833333333333334,"d":"58.3%"}},{"$f":"N91/N88","v":{"v":0.7261904761904762,"d":"72.6%"}},{"$f":"O91/O88","v":{"v":0.8690476190476191,"d":"86.9%"}},{"$f":"P91/P88","v":{"v":1,"d":"100.0%"}}]
[null,null,"Cumulative earned revenue",null,{"$f":"E90*MIN(1,E92)","v":0},{"$f":"F90*MIN(1,F92)","v":0},{"$f":"G90*MIN(1,G92)","v":0},{"$f":"H90*MIN(1,H92)","v":0},{"$f":"I90*MIN(1,I92)","v":{"v":46666.666666666664,"d":"46,667"}},{"$f":"J90*MIN(1,J92)","v":{"v":108038.09523809524,"d":"108,038"}},{"$f":"K90*MIN(1,K92)","v":{"v":175561.90476190476,"d":"175,562"}},{"$f":"L90*MIN(1,L92)","v":{"v":249838.09523809524,"d":"249,838"}},{"$f":"M90*MIN(1,M92)","v":{"v":337166.6666666667,"d":"337,167"}},{"$f":"N90*MIN(1,N92)","v":{"v":419738.0952380952,"d":"419,738"}},{"$f":"O90*MIN(1,O92)","v":{"v":502309.52380952385,"d":"502,310"}},{"$f":"P90*MIN(1,P92)","v":{"v":578000,"d":"578,000"}}]
[null,null,"Revenue recognised",null,{"$f":"E93-0","v":0},{"$f":"F93-E93","v":0},{"$f":"G93-F93","v":0},{"$f":"H93-G93","v":0},{"$f":"I93-H93","v":{"v":46666.666666666664,"d":"€46,667"}},{"$f":"J93-I93","v":{"v":61371.42857142857,"d":"€61,371"}},{"$f":"K93-J93","v":{"v":67523.80952380953,"d":"€67,524"}},{"$f":"L93-K93","v":{"v":74276.19047619047,"d":"€74,276"}},{"$f":"M93-L93","v":{"v":87328.57142857145,"d":"€87,329"}},{"$f":"N93-M93","v":{"v":82571.42857142852,"d":"€82,571"}},{"$f":"O93-N93","v":{"v":82571.42857142864,"d":"€82,571"}},{"$f":"P93-O93","v":{"v":75690.47619047615,"d":"€75,690"}}]
[null,null,"Gross invoices issued",null,{"$f":"'Assumptions'!E98","v":0},{"$f":"'Assumptions'!F98","v":0},{"$f":"'Assumptions'!G98","v":0},{"$f":"'Assumptions'!H98","v":0},{"$f":"'Assumptions'!I98","v":{"v":40600,"d":"40,600"}},{"$f":"'Assumptions'!J98","v":{"v":52871.14,"d":"52,871"}},{"$f":"'Assumptions'!K98","v":{"v":58745.71,"d":"58,746"}},{"$f":"'Assumptions'!L98","v":{"v":64620.29,"d":"64,620"}},{"$f":"'Assumptions'!M98","v":{"v":86700,"d":"86,700"}},{"$f":"'Assumptions'!N98","v":{"v":86700,"d":"86,700"}},{"$f":"'Assumptions'!O98","v":{"v":86700,"d":"86,700"}},{"$f":"'Assumptions'!P98","v":{"v":101062.86,"d":"101,063"}}]
[null,null,"Cumulative invoices issued",null,{"$f":"0+E95","v":0},{"$f":"E96+F95","v":0},{"$f":"F96+G95","v":0},{"$f":"G96+H95","v":0},{"$f":"H96+I95","v":{"v":40600,"d":"40,600"}},{"$f":"I96+J95","v":{"v":93471.14,"d":"93,471"}},{"$f":"J96+K95","v":{"v":152216.85,"d":"152,217"}},{"$f":"K96+L95","v":{"v":216837.14,"d":"216,837"}},{"$f":"L96+M95","v":{"v":303537.14,"d":"303,537"}},{"$f":"M96+N95","v":{"v":390237.14,"d":"390,237"}},{"$f":"N96+O95","v":{"v":476937.14,"d":"476,937"}},{"$f":"O96+P95","v":{"v":578000,"d":"578,000"}}]
[null,null,"Contract asset",null,{"$f":"MAX(0,E93-E96)","v":0},{"$f":"MAX(0,F93-F96)","v":0},{"$f":"MAX(0,G93-G96)","v":0},{"$f":"MAX(0,H93-H96)","v":0},{"$f":"MAX(0,I93-I96)","v":{"v":6066.666666666664,"d":"€6,067"}},{"$f":"MAX(0,J93-J96)","v":{"v":14566.955238095237,"d":"€14,567"}},{"$f":"MAX(0,K93-K96)","v":{"v":23345.054761904757,"d":"€23,345"}},{"$f":"MAX(0,L93-L96)","v":{"v":33000.95523809522,"d":"€33,001"}},{"$f":"MAX(0,M93-M96)","v":{"v":33629.52666666667,"d":"€33,630"}},{"$f":"MAX(0,N93-N96)","v":{"v":29500.955238095194,"d":"€29,501"}},{"$f":"MAX(0,O93-O96)","v":{"v":25372.38380952383,"d":"€25,372"}},{"$f":"MAX(0,P93-P96)","v":0}]
[null,null,"Customer advances / contract liability",null,{"$f":"MAX(0,E96-E93)","v":0},{"$f":"MAX(0,F96-F93)","v":0},{"$f":"MAX(0,G96-G93)","v":0},{"$f":"MAX(0,H96-H93)","v":0},{"$f":"MAX(0,I96-I93)","v":0},{"$f":"MAX(0,J96-J93)","v":0},{"$f":"MAX(0,K96-K93)","v":0},{"$f":"MAX(0,L96-L93)","v":0},{"$f":"MAX(0,M96-M93)","v":0},{"$f":"MAX(0,N96-N93)","v":0},{"$f":"MAX(0,O96-O93)","v":0},{"$f":"MAX(0,P96-P93)","v":0}]
[null,null,"Retention withheld on billing",null,{"$f":"E95*'Project register'!$J$11","v":0},{"$f":"F95*'Project register'!$J$11","v":0},{"$f":"G95*'Project register'!$J$11","v":0},{"$f":"H95*'Project register'!$J$11","v":0},{"$f":"I95*'Project register'!$J$11","v":{"v":2030,"d":"2,030"}},{"$f":"J95*'Project register'!$J$11","v":{"v":2643.5570000000002,"d":"2,644"}},{"$f":"K95*'Project register'!$J$11","v":{"v":2937.2855,"d":"2,937"}},{"$f":"L95*'Project register'!$J$11","v":{"v":3231.0145,"d":"3,231"}},{"$f":"M95*'Project register'!$J$11","v":{"v":4335,"d":"4,335"}},{"$f":"N95*'Project register'!$J$11","v":{"v":4335,"d":"4,335"}},{"$f":"O95*'Project register'!$J$11","v":{"v":4335,"d":"4,335"}},{"$f":"P95*'Project register'!$J$11","v":{"v":5053.143,"d":"5,053"}}]
[null,null,"Retention released",null,{"$f":"MIN(0+E99,'Assumptions'!E101)","v":0},{"$f":"MIN(E101+F99,'Assumptions'!F101)","v":0},{"$f":"MIN(F101+G99,'Assumptions'!G101)","v":0},{"$f":"MIN(G101+H99,'Assumptions'!H101)","v":0},{"$f":"MIN(H101+I99,'Assumptions'!I101)","v":0},{"$f":"MIN(I101+J99,'Assumptions'!J101)","v":0},{"$f":"MIN(J101+K99,'Assumptions'!K101)","v":0},{"$f":"MIN(K101+L99,'Assumptions'!L101)","v":0},{"$f":"MIN(L101+M99,'Assumptions'!M101)","v":0},{"$f":"MIN(M101+N99,'Assumptions'!N101)","v":0},{"$f":"MIN(N101+O99,'Assumptions'!O101)","v":0},{"$f":"MIN(O101+P99,'Assumptions'!P101)","v":0}]
[null,null,"Retention receivable",null,{"$f":"0+E99-E100","v":0},{"$f":"E101+F99-F100","v":0},{"$f":"F101+G99-G100","v":0},{"$f":"G101+H99-H100","v":0},{"$f":"H101+I99-I100","v":{"v":2030,"d":"2,030"}},{"$f":"I101+J99-J100","v":{"v":4673.557000000001,"d":"4,674"}},{"$f":"J101+K99-K100","v":{"v":7610.842500000001,"d":"7,611"}},{"$f":"K101+L99-L100","v":{"v":10841.857,"d":"10,842"}},{"$f":"L101+M99-M100","v":{"v":15176.857,"d":"15,177"}},{"$f":"M101+N99-N100","v":{"v":19511.857,"d":"19,512"}},{"$f":"N101+O99-O100","v":{"v":23846.857,"d":"23,847"}},{"$f":"O101+P99-P100","v":{"v":28900,"d":"28,900"}}]
[null,null,"Ordinary trade invoices including releases",null,{"$f":"E95-E99+E100","v":0},{"$f":"F95-F99+F100","v":0},{"$f":"G95-G99+G100","v":0},{"$f":"H95-H99+H100","v":0},{"$f":"I95-I99+I100","v":{"v":38570,"d":"38,570"}},{"$f":"J95-J99+J100","v":{"v":50227.583,"d":"50,228"}},{"$f":"K95-K99+K100","v":{"v":55808.4245,"d":"55,808"}},{"$f":"L95-L99+L100","v":{"v":61389.2755,"d":"61,389"}},{"$f":"M95-M99+M100","v":{"v":82365,"d":"82,365"}},{"$f":"N95-N99+N100","v":{"v":82365,"d":"82,365"}},{"$f":"O95-O99+O100","v":{"v":82365,"d":"82,365"}},{"$f":"P95-P99+P100","v":{"v":96009.717,"d":"96,010"}}]
[null,null,"Cost to complete",null,{"$f":"MAX(0,E88-E91)","v":{"v":420000,"d":"420,000"}},{"$f":"MAX(0,F88-F91)","v":{"v":420000,"d":"420,000"}},{"$f":"MAX(0,G88-G91)","v":{"v":420000,"d":"420,000"}},{"$f":"MAX(0,H88-H91)","v":{"v":420000,"d":"420,000"}},{"$f":"MAX(0,I88-I91)","v":{"v":385000,"d":"385,000"}},{"$f":"MAX(0,J88-J91)","v":{"v":340000,"d":"340,000"}},{"$f":"MAX(0,K88-K91)","v":{"v":290000,"d":"290,000"}},{"$f":"MAX(0,L88-L91)","v":{"v":235000,"d":"235,000"}},{"$f":"MAX(0,M88-M91)","v":{"v":175000,"d":"175,000"}},{"$f":"MAX(0,N88-N91)","v":{"v":115000,"d":"115,000"}},{"$f":"MAX(0,O88-O91)","v":{"v":55000,"d":"55,000"}},{"$f":"MAX(0,P88-P91)","v":0}]
[null,null,"Open commitments within cost to complete",null,{"$f":"E103*'Assumptions'!E104","v":{"v":302400,"d":"302,400"}},{"$f":"F103*'Assumptions'!F104","v":{"v":302400,"d":"302,400"}},{"$f":"G103*'Assumptions'!G104","v":{"v":302400,"d":"302,400"}},{"$f":"H103*'Assumptions'!H104","v":{"v":302400,"d":"302,400"}},{"$f":"I103*'Assumptions'!I104","v":{"v":277200,"d":"277,200"}},{"$f":"J103*'Assumptions'!J104","v":{"v":244800,"d":"244,800"}},{"$f":"K103*'Assumptions'!K104","v":{"v":208800,"d":"208,800"}},{"$f":"L103*'Assumptions'!L104","v":{"v":169200,"d":"169,200"}},{"$f":"M103*'Assumptions'!M104","v":{"v":136500,"d":"136,500"}},{"$f":"N103*'Assumptions'!N104","v":{"v":89700,"d":"89,700"}},{"$f":"O103*'Assumptions'!O104","v":{"v":42900,"d":"42,900"}},{"$f":"P103*'Assumptions'!P104","v":0}]
[null,null,"Uncommitted cost to complete",null,{"$f":"E103-E104","v":{"v":117600,"d":"117,600"}},{"$f":"F103-F104","v":{"v":117600,"d":"117,600"}},{"$f":"G103-G104","v":{"v":117600,"d":"117,600"}},{"$f":"H103-H104","v":{"v":117600,"d":"117,600"}},{"$f":"I103-I104","v":{"v":107800,"d":"107,800"}},{"$f":"J103-J104","v":{"v":95200,"d":"95,200"}},{"$f":"K103-K104","v":{"v":81200,"d":"81,200"}},{"$f":"L103-L104","v":{"v":65800,"d":"65,800"}},{"$f":"M103-M104","v":{"v":38500,"d":"38,500"}},{"$f":"N103-N104","v":{"v":25300,"d":"25,300"}},{"$f":"O103-O104","v":{"v":12100,"d":"12,100"}},{"$f":"P103-P104","v":0}]
[null,null,"Expected lifetime project margin",null,{"$f":"E90-E88","v":{"v":140000,"d":"140,000"}},{"$f":"F90-F88","v":{"v":140000,"d":"140,000"}},{"$f":"G90-G88","v":{"v":140000,"d":"140,000"}},{"$f":"H90-H88","v":{"v":140000,"d":"140,000"}},{"$f":"I90-I88","v":{"v":140000,"d":"140,000"}},{"$f":"J90-J88","v":{"v":147200,"d":"147,200"}},{"$f":"K90-K88","v":{"v":147200,"d":"147,200"}},{"$f":"L90-L88","v":{"v":147200,"d":"147,200"}},{"$f":"M90-M88","v":{"v":158000,"d":"158,000"}},{"$f":"N90-N88","v":{"v":158000,"d":"158,000"}},{"$f":"O90-O88","v":{"v":158000,"d":"158,000"}},{"$f":"P90-P88","v":{"v":158000,"d":"158,000"}}]
[null,null,"Recognised project margin",null,{"$f":"E94-E87","v":0},{"$f":"F94-F87","v":0},{"$f":"G94-G87","v":0},{"$f":"H94-H87","v":0},{"$f":"I94-I87","v":{"v":11666.666666666664,"d":"€11,667"}},{"$f":"J94-J87","v":{"v":16371.428571428572,"d":"€16,371"}},{"$f":"K94-K87","v":{"v":17523.809523809527,"d":"€17,524"}},{"$f":"L94-L87","v":{"v":19276.190476190473,"d":"€19,276"}},{"$f":"M94-M87","v":{"v":27328.57142857145,"d":"€27,329"}},{"$f":"N94-N87","v":{"v":22571.42857142852,"d":"€22,571"}},{"$f":"O94-O87","v":{"v":22571.428571428638,"d":"€22,571"}},{"$f":"P94-P87","v":{"v":20690.476190476154,"d":"€20,690"}}]
[null,null,"Direct payroll cost",null,{"$f":"E87*'Project register'!$H$11","v":0},{"$f":"F87*'Project register'!$H$11","v":0},{"$f":"G87*'Project register'!$H$11","v":0},{"$f":"H87*'Project register'!$H$11","v":0},{"$f":"I87*'Project register'!$H$11","v":{"v":8750,"d":"8,750"}},{"$f":"J87*'Project register'!$H$11","v":{"v":11250,"d":"11,250"}},{"$f":"K87*'Project register'!$H$11","v":{"v":12500,"d":"12,500"}},{"$f":"L87*'Project register'!$H$11","v":{"v":13750,"d":"13,750"}},{"$f":"M87*'Project register'!$H$11","v":{"v":15000,"d":"15,000"}},{"$f":"N87*'Project register'!$H$11","v":{"v":15000,"d":"15,000"}},{"$f":"O87*'Project register'!$H$11","v":{"v":15000,"d":"15,000"}},{"$f":"P87*'Project register'!$H$11","v":{"v":13750,"d":"13,750"}}]
[null,null,"Materials cost",null,{"$f":"E87*'Project register'!$I$11","v":0},{"$f":"F87*'Project register'!$I$11","v":0},{"$f":"G87*'Project register'!$I$11","v":0},{"$f":"H87*'Project register'!$I$11","v":0},{"$f":"I87*'Project register'!$I$11","v":{"v":14000,"d":"14,000"}},{"$f":"J87*'Project register'!$I$11","v":{"v":18000,"d":"18,000"}},{"$f":"K87*'Project register'!$I$11","v":{"v":20000,"d":"20,000"}},{"$f":"L87*'Project register'!$I$11","v":{"v":22000,"d":"22,000"}},{"$f":"M87*'Project register'!$I$11","v":{"v":24000,"d":"24,000"}},{"$f":"N87*'Project register'!$I$11","v":{"v":24000,"d":"24,000"}},{"$f":"O87*'Project register'!$I$11","v":{"v":24000,"d":"24,000"}},{"$f":"P87*'Project register'!$I$11","v":{"v":22000,"d":"22,000"}}]
[null,null,"Subcontractor cost",null,{"$f":"E87-E108-E109","v":0},{"$f":"F87-F108-F109","v":0},{"$f":"G87-G108-G109","v":0},{"$f":"H87-H108-H109","v":0},{"$f":"I87-I108-I109","v":{"v":12250,"d":"12,250"}},{"$f":"J87-J108-J109","v":{"v":15750,"d":"15,750"}},{"$f":"K87-K108-K109","v":{"v":17500,"d":"17,500"}},{"$f":"L87-L108-L109","v":{"v":19250,"d":"19,250"}},{"$f":"M87-M108-M109","v":{"v":21000,"d":"21,000"}},{"$f":"N87-N108-N109","v":{"v":21000,"d":"21,000"}},{"$f":"O87-O108-O109","v":{"v":21000,"d":"21,000"}},{"$f":"P87-P108-P109","v":{"v":19250,"d":"19,250"}}]
[]
[null,null,"CW-05 Residential extension"]
[null,null,"Cost incurred",null,{"$f":"'Assumptions'!E107","v":0},{"$f":"'Assumptions'!F107","v":0},{"$f":"'Assumptions'!G107","v":0},{"$f":"'Assumptions'!H107","v":0},{"$f":"'Assumptions'!I107","v":0},{"$f":"'Assumptions'!J107","v":0},{"$f":"'Assumptions'!K107","v":{"v":40000,"d":"40,000"}},{"$f":"'Assumptions'!L107","v":{"v":55000,"d":"55,000"}},{"$f":"'Assumptions'!M107","v":{"v":70000,"d":"70,000"}},{"$f":"'Assumptions'!N107","v":{"v":80000,"d":"80,000"}},{"$f":"'Assumptions'!O107","v":{"v":100000,"d":"100,000"}},{"$f":"'Assumptions'!P107","v":{"v":115000,"d":"115,000"}}]
[null,null,"Estimated total cost",null,{"$f":"'Assumptions'!E110","v":{"v":460000,"d":"460,000"}},{"$f":"'Assumptions'!F110","v":{"v":460000,"d":"460,000"}},{"$f":"'Assumptions'!G110","v":{"v":460000,"d":"460,000"}},{"$f":"'Assumptions'!H110","v":{"v":460000,"d":"460,000"}},{"$f":"'Assumptions'!I110","v":{"v":460000,"d":"460,000"}},{"$f":"'Assumptions'!J110","v":{"v":460000,"d":"460,000"}},{"$f":"'Assumptions'!K110","v":{"v":460000,"d":"460,000"}},{"$f":"'Assumptions'!L110","v":{"v":460000,"d":"460,000"}},{"$f":"'Assumptions'!M110","v":{"v":460000,"d":"460,000"}},{"$f":"'Assumptions'!N110","v":{"v":460000,"d":"460,000"}},{"$f":"'Assumptions'!O110","v":{"v":460000,"d":"460,000"}},{"$f":"'Assumptions'!P110","v":{"v":460000,"d":"460,000"}}]
[null,null,"Approved variations to date",null,{"$f":"'Assumptions'!E113","v":0},{"$f":"'Assumptions'!F113","v":0},{"$f":"'Assumptions'!G113","v":0},{"$f":"'Assumptions'!H113","v":0},{"$f":"'Assumptions'!I113","v":0},{"$f":"'Assumptions'!J113","v":{"v":8800,"d":"8,800"}},{"$f":"'Assumptions'!K113","v":{"v":8800,"d":"8,800"}},{"$f":"'Assumptions'!L113","v":{"v":8800,"d":"8,800"}},{"$f":"'Assumptions'!M113","v":{"v":22000,"d":"22,000"}},{"$f":"'Assumptions'!N113","v":{"v":22000,"d":"22,000"}},{"$f":"'Assumptions'!O113","v":{"v":22000,"d":"22,000"}},{"$f":"'Assumptions'!P113","v":{"v":22000,"d":"22,000"}}]
[null,null,"Approved contract value",null,{"$f":"'Project register'!$E$12+E115","v":{"v":620000,"d":"620,000"}},{"$f":"'Project register'!$E$12+F115","v":{"v":620000,"d":"620,000"}},{"$f":"'Project register'!$E$12+G115","v":{"v":620000,"d":"620,000"}},{"$f":"'Project register'!$E$12+H115","v":{"v":620000,"d":"620,000"}},{"$f":"'Project register'!$E$12+I115","v":{"v":620000,"d":"620,000"}},{"$f":"'Project register'!$E$12+J115","v":{"v":628800,"d":"628,800"}},{"$f":"'Project register'!$E$12+K115","v":{"v":628800,"d":"628,800"}},{"$f":"'Project register'!$E$12+L115","v":{"v":628800,"d":"628,800"}},{"$f":"'Project register'!$E$12+M115","v":{"v":642000,"d":"642,000"}},{"$f":"'Project register'!$E$12+N115","v":{"v":642000,"d":"642,000"}},{"$f":"'Project register'!$E$12+O115","v":{"v":642000,"d":"642,000"}},{"$f":"'Project register'!$E$12+P115","v":{"v":642000,"d":"642,000"}}]
[null,null,"Cumulative cost incurred",null,{"$f":"0+E113","v":0},{"$f":"E117+F113","v":0},{"$f":"F117+G113","v":0},{"$f":"G117+H113","v":0},{"$f":"H117+I113","v":0},{"$f":"I117+J113","v":0},{"$f":"J117+K113","v":{"v":40000,"d":"40,000"}},{"$f":"K117+L113","v":{"v":95000,"d":"95,000"}},{"$f":"L117+M113","v":{"v":165000,"d":"165,000"}},{"$f":"M117+N113","v":{"v":245000,"d":"245,000"}},{"$f":"N117+O113","v":{"v":345000,"d":"345,000"}},{"$f":"O117+P113","v":{"v":460000,"d":"460,000"}}]
[null,null,"Cost-to-cost progress",null,{"$f":"E117/E114","v":0},{"$f":"F117/F114","v":0},{"$f":"G117/G114","v":0},{"$f":"H117/H114","v":0},{"$f":"I117/I114","v":0},{"$f":"J117/J114","v":0},{"$f":"K117/K114","v":{"v":0.08695652173913043,"d":"8.7%"}},{"$f":"L117/L114","v":{"v":0.20652173913043478,"d":"20.7%"}},{"$f":"M117/M114","v":{"v":0.358695652173913,"d":"35.9%"}},{"$f":"N117/N114","v":{"v":0.532608695652174,"d":"53.3%"}},{"$f":"O117/O114","v":{"v":0.75,"d":"75.0%"}},{"$f":"P117/P114","v":{"v":1,"d":"100.0%"}}]
[null,null,"Cumulative earned revenue",null,{"$f":"E116*MIN(1,E118)","v":0},{"$f":"F116*MIN(1,F118)","v":0},{"$f":"G116*MIN(1,G118)","v":0},{"$f":"H116*MIN(1,H118)","v":0},{"$f":"I116*MIN(1,I118)","v":0},{"$f":"J116*MIN(1,J118)","v":0},{"$f":"K116*MIN(1,K118)","v":{"v":54678.260869565216,"d":"54,678"}},{"$f":"L116*MIN(1,L118)","v":{"v":129860.86956521739,"d":"129,861"}},{"$f":"M116*MIN(1,M118)","v":{"v":230282.60869565216,"d":"230,283"}},{"$f":"N116*MIN(1,N118)","v":{"v":341934.7826086957,"d":"341,935"}},{"$f":"O116*MIN(1,O118)","v":{"v":481500,"d":"481,500"}},{"$f":"P116*MIN(1,P118)","v":{"v":642000,"d":"642,000"}}]
[null,null,"Revenue recognised",null,{"$f":"E119-0","v":0},{"$f":"F119-E119","v":0},{"$f":"G119-F119","v":0},{"$f":"H119-G119","v":0},{"$f":"I119-H119","v":0},{"$f":"J119-I119","v":0},{"$f":"K119-J119","v":{"v":54678.260869565216,"d":"€54,678"}},{"$f":"L119-K119","v":{"v":75182.60869565218,"d":"€75,183"}},{"$f":"M119-L119","v":{"v":100421.73913043477,"d":"€100,422"}},{"$f":"N119-M119","v":{"v":111652.17391304352,"d":"€111,652"}},{"$f":"O119-N119","v":{"v":139565.21739130432,"d":"€139,565"}},{"$f":"P119-O119","v":{"v":160500,"d":"€160,500"}}]
[null,null,"Gross invoices issued",null,{"$f":"'Assumptions'!E116","v":0},{"$f":"'Assumptions'!F116","v":0},{"$f":"'Assumptions'!G116","v":0},{"$f":"'Assumptions'!H116","v":0},{"$f":"'Assumptions'!I116","v":0},{"$f":"'Assumptions'!J116","v":0},{"$f":"'Assumptions'!K116","v":{"v":47570.09,"d":"47,570"}},{"$f":"'Assumptions'!L116","v":{"v":65408.87,"d":"65,409"}},{"$f":"'Assumptions'!M116","v":{"v":102580.43,"d":"102,580"}},{"$f":"'Assumptions'!N116","v":{"v":117234.78,"d":"117,235"}},{"$f":"'Assumptions'!O116","v":{"v":146543.48,"d":"146,543"}},{"$f":"'Assumptions'!P116","v":{"v":162662.35,"d":"162,662"}}]
[null,null,"Cumulative invoices issued",null,{"$f":"0+E121","v":0},{"$f":"E122+F121","v":0},{"$f":"F122+G121","v":0},{"$f":"G122+H121","v":0},{"$f":"H122+I121","v":0},{"$f":"I122+J121","v":0},{"$f":"J122+K121","v":{"v":47570.09,"d":"47,570"}},{"$f":"K122+L121","v":{"v":112978.95999999999,"d":"112,979"}},{"$f":"L122+M121","v":{"v":215559.38999999998,"d":"215,559"}},{"$f":"M122+N121","v":{"v":332794.17,"d":"332,794"}},{"$f":"N122+O121","v":{"v":479337.65,"d":"479,338"}},{"$f":"O122+P121","v":{"v":642000,"d":"642,000"}}]
[null,null,"Contract asset",null,{"$f":"MAX(0,E119-E122)","v":0},{"$f":"MAX(0,F119-F122)","v":0},{"$f":"MAX(0,G119-G122)","v":0},{"$f":"MAX(0,H119-H122)","v":0},{"$f":"MAX(0,I119-I122)","v":0},{"$f":"MAX(0,J119-J122)","v":0},{"$f":"MAX(0,K119-K122)","v":{"v":7108.17086956522,"d":"€7,108"}},{"$f":"MAX(0,L119-L122)","v":{"v":16881.9095652174,"d":"€16,882"}},{"$f":"MAX(0,M119-M122)","v":{"v":14723.218695652176,"d":"€14,723"}},{"$f":"MAX(0,N119-N122)","v":{"v":9140.612608695694,"d":"€9,141"}},{"$f":"MAX(0,O119-O122)","v":{"v":2162.3499999999767,"d":"€2,162"}},{"$f":"MAX(0,P119-P122)","v":0}]
[null,null,"Customer advances / contract liability",null,{"$f":"MAX(0,E122-E119)","v":0},{"$f":"MAX(0,F122-F119)","v":0},{"$f":"MAX(0,G122-G119)","v":0},{"$f":"MAX(0,H122-H119)","v":0},{"$f":"MAX(0,I122-I119)","v":0},{"$f":"MAX(0,J122-J119)","v":0},{"$f":"MAX(0,K122-K119)","v":0},{"$f":"MAX(0,L122-L119)","v":0},{"$f":"MAX(0,M122-M119)","v":0},{"$f":"MAX(0,N122-N119)","v":0},{"$f":"MAX(0,O122-O119)","v":0},{"$f":"MAX(0,P122-P119)","v":0}]
[null,null,"Retention withheld on billing",null,{"$f":"E121*'Project register'!$J$12","v":0},{"$f":"F121*'Project register'!$J$12","v":0},{"$f":"G121*'Project register'!$J$12","v":0},{"$f":"H121*'Project register'!$J$12","v":0},{"$f":"I121*'Project register'!$J$12","v":0},{"$f":"J121*'Project register'!$J$12","v":0},{"$f":"K121*'Project register'!$J$12","v":{"v":2378.5045,"d":"2,379"}},{"$f":"L121*'Project register'!$J$12","v":{"v":3270.4435000000003,"d":"3,270"}},{"$f":"M121*'Project register'!$J$12","v":{"v":5129.0215,"d":"5,129"}},{"$f":"N121*'Project register'!$J$12","v":{"v":5861.7390000000005,"d":"5,862"}},{"$f":"O121*'Project register'!$J$12","v":{"v":7327.174000000001,"d":"7,327"}},{"$f":"P121*'Project register'!$J$12","v":{"v":8133.1175,"d":"8,133"}}]
[null,null,"Retention released",null,{"$f":"MIN(0+E125,'Assumptions'!E119)","v":0},{"$f":"MIN(E127+F125,'Assumptions'!F119)","v":0},{"$f":"MIN(F127+G125,'Assumptions'!G119)","v":0},{"$f":"MIN(G127+H125,'Assumptions'!H119)","v":0},{"$f":"MIN(H127+I125,'Assumptions'!I119)","v":0},{"$f":"MIN(I127+J125,'Assumptions'!J119)","v":0},{"$f":"MIN(J127+K125,'Assumptions'!K119)","v":0},{"$f":"MIN(K127+L125,'Assumptions'!L119)","v":0},{"$f":"MIN(L127+M125,'Assumptions'!M119)","v":0},{"$f":"MIN(M127+N125,'Assumptions'!N119)","v":0},{"$f":"MIN(N127+O125,'Assumptions'!O119)","v":0},{"$f":"MIN(O127+P125,'Assumptions'!P119)","v":0}]
[null,null,"Retention receivable",null,{"$f":"0+E125-E126","v":0},{"$f":"E127+F125-F126","v":0},{"$f":"F127+G125-G126","v":0},{"$f":"G127+H125-H126","v":0},{"$f":"H127+I125-I126","v":0},{"$f":"I127+J125-J126","v":0},{"$f":"J127+K125-K126","v":{"v":2378.5045,"d":"2,379"}},{"$f":"K127+L125-L126","v":{"v":5648.948,"d":"5,649"}},{"$f":"L127+M125-M126","v":{"v":10777.9695,"d":"10,778"}},{"$f":"M127+N125-N126","v":{"v":16639.7085,"d":"16,640"}},{"$f":"N127+O125-O126","v":{"v":23966.8825,"d":"23,967"}},{"$f":"O127+P125-P126","v":{"v":32100,"d":"32,100"}}]
[null,null,"Ordinary trade invoices including releases",null,{"$f":"E121-E125+E126","v":0},{"$f":"F121-F125+F126","v":0},{"$f":"G121-G125+G126","v":0},{"$f":"H121-H125+H126","v":0},{"$f":"I121-I125+I126","v":0},{"$f":"J121-J125+J126","v":0},{"$f":"K121-K125+K126","v":{"v":45191.585499999994,"d":"45,192"}},{"$f":"L121-L125+L126","v":{"v":62138.4265,"d":"62,138"}},{"$f":"M121-M125+M126","v":{"v":97451.40849999999,"d":"97,451"}},{"$f":"N121-N125+N126","v":{"v":111373.041,"d":"111,373"}},{"$f":"O121-O125+O126","v":{"v":139216.306,"d":"139,216"}},{"$f":"P121-P125+P126","v":{"v":154529.2325,"d":"154,529"}}]
[null,null,"Cost to complete",null,{"$f":"MAX(0,E114-E117)","v":{"v":460000,"d":"460,000"}},{"$f":"MAX(0,F114-F117)","v":{"v":460000,"d":"460,000"}},{"$f":"MAX(0,G114-G117)","v":{"v":460000,"d":"460,000"}},{"$f":"MAX(0,H114-H117)","v":{"v":460000,"d":"460,000"}},{"$f":"MAX(0,I114-I117)","v":{"v":460000,"d":"460,000"}},{"$f":"MAX(0,J114-J117)","v":{"v":460000,"d":"460,000"}},{"$f":"MAX(0,K114-K117)","v":{"v":420000,"d":"420,000"}},{"$f":"MAX(0,L114-L117)","v":{"v":365000,"d":"365,000"}},{"$f":"MAX(0,M114-M117)","v":{"v":295000,"d":"295,000"}},{"$f":"MAX(0,N114-N117)","v":{"v":215000,"d":"215,000"}},{"$f":"MAX(0,O114-O117)","v":{"v":115000,"d":"115,000"}},{"$f":"MAX(0,P114-P117)","v":0}]
[null,null,"Open commitments within cost to complete",null,{"$f":"E129*'Assumptions'!E122","v":{"v":331200,"d":"331,200"}},{"$f":"F129*'Assumptions'!F122","v":{"v":331200,"d":"331,200"}},{"$f":"G129*'Assumptions'!G122","v":{"v":331200,"d":"331,200"}},{"$f":"H129*'Assumptions'!H122","v":{"v":331200,"d":"331,200"}},{"$f":"I129*'Assumptions'!I122","v":{"v":331200,"d":"331,200"}},{"$f":"J129*'Assumptions'!J122","v":{"v":331200,"d":"331,200"}},{"$f":"K129*'Assumptions'!K122","v":{"v":302400,"d":"302,400"}},{"$f":"L129*'Assumptions'!L122","v":{"v":262800,"d":"262,800"}},{"$f":"M129*'Assumptions'!M122","v":{"v":230100,"d":"230,100"}},{"$f":"N129*'Assumptions'!N122","v":{"v":167700,"d":"167,700"}},{"$f":"O129*'Assumptions'!O122","v":{"v":89700,"d":"89,700"}},{"$f":"P129*'Assumptions'!P122","v":0}]
[null,null,"Uncommitted cost to complete",null,{"$f":"E129-E130","v":{"v":128800,"d":"128,800"}},{"$f":"F129-F130","v":{"v":128800,"d":"128,800"}},{"$f":"G129-G130","v":{"v":128800,"d":"128,800"}},{"$f":"H129-H130","v":{"v":128800,"d":"128,800"}},{"$f":"I129-I130","v":{"v":128800,"d":"128,800"}},{"$f":"J129-J130","v":{"v":128800,"d":"128,800"}},{"$f":"K129-K130","v":{"v":117600,"d":"117,600"}},{"$f":"L129-L130","v":{"v":102200,"d":"102,200"}},{"$f":"M129-M130","v":{"v":64900,"d":"64,900"}},{"$f":"N129-N130","v":{"v":47300,"d":"47,300"}},{"$f":"O129-O130","v":{"v":25300,"d":"25,300"}},{"$f":"P129-P130","v":0}]
[null,null,"Expected lifetime project margin",null,{"$f":"E116-E114","v":{"v":160000,"d":"160,000"}},{"$f":"F116-F114","v":{"v":160000,"d":"160,000"}},{"$f":"G116-G114","v":{"v":160000,"d":"160,000"}},{"$f":"H116-H114","v":{"v":160000,"d":"160,000"}},{"$f":"I116-I114","v":{"v":160000,"d":"160,000"}},{"$f":"J116-J114","v":{"v":168800,"d":"168,800"}},{"$f":"K116-K114","v":{"v":168800,"d":"168,800"}},{"$f":"L116-L114","v":{"v":168800,"d":"168,800"}},{"$f":"M116-M114","v":{"v":182000,"d":"182,000"}},{"$f":"N116-N114","v":{"v":182000,"d":"182,000"}},{"$f":"O116-O114","v":{"v":182000,"d":"182,000"}},{"$f":"P116-P114","v":{"v":182000,"d":"182,000"}}]
[null,null,"Recognised project margin",null,{"$f":"E120-E113","v":0},{"$f":"F120-F113","v":0},{"$f":"G120-G113","v":0},{"$f":"H120-H113","v":0},{"$f":"I120-I113","v":0},{"$f":"J120-J113","v":0},{"$f":"K120-K113","v":{"v":14678.260869565216,"d":"€14,678"}},{"$f":"L120-L113","v":{"v":20182.608695652176,"d":"€20,183"}},{"$f":"M120-M113","v":{"v":30421.73913043477,"d":"€30,422"}},{"$f":"N120-N113","v":{"v":31652.173913043516,"d":"€31,652"}},{"$f":"O120-O113","v":{"v":39565.21739130432,"d":"€39,565"}},{"$f":"P120-P113","v":{"v":45500,"d":"€45,500"}}]
[null,null,"Direct payroll cost",null,{"$f":"E113*'Project register'!$H$12","v":0},{"$f":"F113*'Project register'!$H$12","v":0},{"$f":"G113*'Project register'!$H$12","v":0},{"$f":"H113*'Project register'!$H$12","v":0},{"$f":"I113*'Project register'!$H$12","v":0},{"$f":"J113*'Project register'!$H$12","v":0},{"$f":"K113*'Project register'!$H$12","v":{"v":12000,"d":"12,000"}},{"$f":"L113*'Project register'!$H$12","v":{"v":16500,"d":"16,500"}},{"$f":"M113*'Project register'!$H$12","v":{"v":21000,"d":"21,000"}},{"$f":"N113*'Project register'!$H$12","v":{"v":24000,"d":"24,000"}},{"$f":"O113*'Project register'!$H$12","v":{"v":30000,"d":"30,000"}},{"$f":"P113*'Project register'!$H$12","v":{"v":34500,"d":"34,500"}}]
[null,null,"Materials cost",null,{"$f":"E113*'Project register'!$I$12","v":0},{"$f":"F113*'Project register'!$I$12","v":0},{"$f":"G113*'Project register'!$I$12","v":0},{"$f":"H113*'Project register'!$I$12","v":0},{"$f":"I113*'Project register'!$I$12","v":0},{"$f":"J113*'Project register'!$I$12","v":0},{"$f":"K113*'Project register'!$I$12","v":{"v":15200,"d":"15,200"}},{"$f":"L113*'Project register'!$I$12","v":{"v":20900,"d":"20,900"}},{"$f":"M113*'Project register'!$I$12","v":{"v":26600,"d":"26,600"}},{"$f":"N113*'Project register'!$I$12","v":{"v":30400,"d":"30,400"}},{"$f":"O113*'Project register'!$I$12","v":{"v":38000,"d":"38,000"}},{"$f":"P113*'Project register'!$I$12","v":{"v":43700,"d":"43,700"}}]
[null,null,"Subcontractor cost",null,{"$f":"E113-E134-E135","v":0},{"$f":"F113-F134-F135","v":0},{"$f":"G113-G134-G135","v":0},{"$f":"H113-H134-H135","v":0},{"$f":"I113-I134-I135","v":0},{"$f":"J113-J134-J135","v":0},{"$f":"K113-K134-K135","v":{"v":12800,"d":"12,800"}},{"$f":"L113-L134-L135","v":{"v":17600,"d":"17,600"}},{"$f":"M113-M134-M135","v":{"v":22400,"d":"22,400"}},{"$f":"N113-N134-N135","v":{"v":25600,"d":"25,600"}},{"$f":"O113-O134-O135","v":{"v":32000,"d":"32,000"}},{"$f":"P113-P134-P135","v":{"v":36800,"d":"36,800"}}]
[]
[null,null,"CW-06 Commercial energy upgrade"]
[null,null,"Cost incurred",null,{"$f":"'Assumptions'!E125","v":0},{"$f":"'Assumptions'!F125","v":0},{"$f":"'Assumptions'!G125","v":0},{"$f":"'Assumptions'!H125","v":{"v":40000,"d":"40,000"}},{"$f":"'Assumptions'!I125","v":{"v":45000,"d":"45,000"}},{"$f":"'Assumptions'!J125","v":{"v":50000,"d":"50,000"}},{"$f":"'Assumptions'!K125","v":{"v":55000,"d":"55,000"}},{"$f":"'Assumptions'!L125","v":{"v":60000,"d":"60,000"}},{"$f":"'Assumptions'!M125","v":{"v":70000,"d":"70,000"}},{"$f":"'Assumptions'!N125","v":{"v":70000,"d":"70,000"}},{"$f":"'Assumptions'!O125","v":{"v":80000,"d":"80,000"}},{"$f":"'Assumptions'!P125","v":{"v":90000,"d":"90,000"}}]
[null,null,"Estimated total cost",null,{"$f":"'Assumptions'!E128","v":{"v":560000,"d":"560,000"}},{"$f":"'Assumptions'!F128","v":{"v":560000,"d":"560,000"}},{"$f":"'Assumptions'!G128","v":{"v":560000,"d":"560,000"}},{"$f":"'Assumptions'!H128","v":{"v":560000,"d":"560,000"}},{"$f":"'Assumptions'!I128","v":{"v":560000,"d":"560,000"}},{"$f":"'Assumptions'!J128","v":{"v":560000,"d":"560,000"}},{"$f":"'Assumptions'!K128","v":{"v":560000,"d":"560,000"}},{"$f":"'Assumptions'!L128","v":{"v":560000,"d":"560,000"}},{"$f":"'Assumptions'!M128","v":{"v":560000,"d":"560,000"}},{"$f":"'Assumptions'!N128","v":{"v":560000,"d":"560,000"}},{"$f":"'Assumptions'!O128","v":{"v":560000,"d":"560,000"}},{"$f":"'Assumptions'!P128","v":{"v":560000,"d":"560,000"}}]
[null,null,"Approved variations to date",null,{"$f":"'Assumptions'!E131","v":0},{"$f":"'Assumptions'!F131","v":0},{"$f":"'Assumptions'!G131","v":0},{"$f":"'Assumptions'!H131","v":0},{"$f":"'Assumptions'!I131","v":0},{"$f":"'Assumptions'!J131","v":{"v":10400,"d":"10,400"}},{"$f":"'Assumptions'!K131","v":{"v":10400,"d":"10,400"}},{"$f":"'Assumptions'!L131","v":{"v":10400,"d":"10,400"}},{"$f":"'Assumptions'!M131","v":{"v":26000,"d":"26,000"}},{"$f":"'Assumptions'!N131","v":{"v":26000,"d":"26,000"}},{"$f":"'Assumptions'!O131","v":{"v":26000,"d":"26,000"}},{"$f":"'Assumptions'!P131","v":{"v":26000,"d":"26,000"}}]
[null,null,"Approved contract value",null,{"$f":"'Project register'!$E$13+E141","v":{"v":750000,"d":"750,000"}},{"$f":"'Project register'!$E$13+F141","v":{"v":750000,"d":"750,000"}},{"$f":"'Project register'!$E$13+G141","v":{"v":750000,"d":"750,000"}},{"$f":"'Project register'!$E$13+H141","v":{"v":750000,"d":"750,000"}},{"$f":"'Project register'!$E$13+I141","v":{"v":750000,"d":"750,000"}},{"$f":"'Project register'!$E$13+J141","v":{"v":760400,"d":"760,400"}},{"$f":"'Project register'!$E$13+K141","v":{"v":760400,"d":"760,400"}},{"$f":"'Project register'!$E$13+L141","v":{"v":760400,"d":"760,400"}},{"$f":"'Project register'!$E$13+M141","v":{"v":776000,"d":"776,000"}},{"$f":"'Project register'!$E$13+N141","v":{"v":776000,"d":"776,000"}},{"$f":"'Project register'!$E$13+O141","v":{"v":776000,"d":"776,000"}},{"$f":"'Project register'!$E$13+P141","v":{"v":776000,"d":"776,000"}}]
[null,null,"Cumulative cost incurred",null,{"$f":"0+E139","v":0},{"$f":"E143+F139","v":0},{"$f":"F143+G139","v":0},{"$f":"G143+H139","v":{"v":40000,"d":"40,000"}},{"$f":"H143+I139","v":{"v":85000,"d":"85,000"}},{"$f":"I143+J139","v":{"v":135000,"d":"135,000"}},{"$f":"J143+K139","v":{"v":190000,"d":"190,000"}},{"$f":"K143+L139","v":{"v":250000,"d":"250,000"}},{"$f":"L143+M139","v":{"v":320000,"d":"320,000"}},{"$f":"M143+N139","v":{"v":390000,"d":"390,000"}},{"$f":"N143+O139","v":{"v":470000,"d":"470,000"}},{"$f":"O143+P139","v":{"v":560000,"d":"560,000"}}]
[null,null,"Cost-to-cost progress",null,{"$f":"E143/E140","v":0},{"$f":"F143/F140","v":0},{"$f":"G143/G140","v":0},{"$f":"H143/H140","v":{"v":0.07142857142857142,"d":"7.1%"}},{"$f":"I143/I140","v":{"v":0.15178571428571427,"d":"15.2%"}},{"$f":"J143/J140","v":{"v":0.24107142857142858,"d":"24.1%"}},{"$f":"K143/K140","v":{"v":0.3392857142857143,"d":"33.9%"}},{"$f":"L143/L140","v":{"v":0.44642857142857145,"d":"44.6%"}},{"$f":"M143/M140","v":{"v":0.5714285714285714,"d":"57.1%"}},{"$f":"N143/N140","v":{"v":0.6964285714285714,"d":"69.6%"}},{"$f":"O143/O140","v":{"v":0.8392857142857143,"d":"83.9%"}},{"$f":"P143/P140","v":{"v":1,"d":"100.0%"}}]
[null,null,"Cumulative earned revenue",null,{"$f":"E142*MIN(1,E144)","v":0},{"$f":"F142*MIN(1,F144)","v":0},{"$f":"G142*MIN(1,G144)","v":0},{"$f":"H142*MIN(1,H144)","v":{"v":53571.428571428565,"d":"53,571"}},{"$f":"I142*MIN(1,I144)","v":{"v":113839.28571428571,"d":"113,839"}},{"$f":"J142*MIN(1,J144)","v":{"v":183310.7142857143,"d":"183,311"}},{"$f":"K142*MIN(1,K144)","v":{"v":257992.85714285716,"d":"257,993"}},{"$f":"L142*MIN(1,L144)","v":{"v":339464.28571428574,"d":"339,464"}},{"$f":"M142*MIN(1,M144)","v":{"v":443428.5714285714,"d":"443,429"}},{"$f":"N142*MIN(1,N144)","v":{"v":540428.5714285714,"d":"540,429"}},{"$f":"O142*MIN(1,O144)","v":{"v":651285.7142857143,"d":"651,286"}},{"$f":"P142*MIN(1,P144)","v":{"v":776000,"d":"776,000"}}]
[null,null,"Revenue recognised",null,{"$f":"E145-0","v":0},{"$f":"F145-E145","v":0},{"$f":"G145-F145","v":0},{"$f":"H145-G145","v":{"v":53571.428571428565,"d":"€53,571"}},{"$f":"I145-H145","v":{"v":60267.857142857145,"d":"€60,268"}},{"$f":"J145-I145","v":{"v":69471.42857142858,"d":"€69,471"}},{"$f":"K145-J145","v":{"v":74682.14285714287,"d":"€74,682"}},{"$f":"L145-K145","v":{"v":81471.42857142858,"d":"€81,471"}},{"$f":"M145-L145","v":{"v":103964.28571428568,"d":"€103,964"}},{"$f":"N145-M145","v":{"v":96999.99999999994,"d":"€97,000"}},{"$f":"O145-N145","v":{"v":110857.14285714296,"d":"€110,857"}},{"$f":"P145-O145","v":{"v":124714.28571428568,"d":"€124,714"}}]
[null,null,"Gross invoices issued",null,{"$f":"'Assumptions'!E134","v":0},{"$f":"'Assumptions'!F134","v":0},{"$f":"'Assumptions'!G134","v":0},{"$f":"'Assumptions'!H134","v":{"v":46607.14,"d":"46,607"}},{"$f":"'Assumptions'!I134","v":{"v":52433.04,"d":"52,433"}},{"$f":"'Assumptions'!J134","v":{"v":59066.79,"d":"59,067"}},{"$f":"'Assumptions'!K134","v":{"v":64973.46,"d":"64,973"}},{"$f":"'Assumptions'!L134","v":{"v":70880.14,"d":"70,880"}},{"$f":"'Assumptions'!M134","v":{"v":101850,"d":"101,850"}},{"$f":"'Assumptions'!N134","v":{"v":101850,"d":"101,850"}},{"$f":"'Assumptions'!O134","v":{"v":116400,"d":"116,400"}},{"$f":"'Assumptions'!P134","v":{"v":161939.43,"d":"161,939"}}]
[null,null,"Cumulative invoices issued",null,{"$f":"0+E147","v":0},{"$f":"E148+F147","v":0},{"$f":"F148+G147","v":0},{"$f":"G148+H147","v":{"v":46607.14,"d":"46,607"}},{"$f":"H148+I147","v":{"v":99040.18,"d":"99,040"}},{"$f":"I148+J147","v":{"v":158106.97,"d":"158,107"}},{"$f":"J148+K147","v":{"v":223080.43,"d":"223,080"}},{"$f":"K148+L147","v":{"v":293960.57,"d":"293,961"}},{"$f":"L148+M147","v":{"v":395810.57,"d":"395,811"}},{"$f":"M148+N147","v":{"v":497660.57,"d":"497,661"}},{"$f":"N148+O147","v":{"v":614060.5700000001,"d":"614,061"}},{"$f":"O148+P147","v":{"v":776000,"d":"776,000"}}]
[null,null,"Contract asset",null,{"$f":"MAX(0,E145-E148)","v":0},{"$f":"MAX(0,F145-F148)","v":0},{"$f":"MAX(0,G145-G148)","v":0},{"$f":"MAX(0,H145-H148)","v":{"v":6964.288571428566,"d":"€6,964"}},{"$f":"MAX(0,I145-I148)","v":{"v":14799.105714285717,"d":"€14,799"}},{"$f":"MAX(0,J145-J148)","v":{"v":25203.74428571429,"d":"€25,204"}},{"$f":"MAX(0,K145-K148)","v":{"v":34912.42714285717,"d":"€34,912"}},{"$f":"MAX(0,L145-L148)","v":{"v":45503.71571428573,"d":"€45,504"}},{"$f":"MAX(0,M145-M148)","v":{"v":47618.00142857141,"d":"€47,618"}},{"$f":"MAX(0,N145-N148)","v":{"v":42768.001428571355,"d":"€42,768"}},{"$f":"MAX(0,O145-O148)","v":{"v":37225.144285714254,"d":"€37,225"}},{"$f":"MAX(0,P145-P148)","v":0}]
[null,null,"Customer advances / contract liability",null,{"$f":"MAX(0,E148-E145)","v":0},{"$f":"MAX(0,F148-F145)","v":0},{"$f":"MAX(0,G148-G145)","v":0},{"$f":"MAX(0,H148-H145)","v":0},{"$f":"MAX(0,I148-I145)","v":0},{"$f":"MAX(0,J148-J145)","v":0},{"$f":"MAX(0,K148-K145)","v":0},{"$f":"MAX(0,L148-L145)","v":0},{"$f":"MAX(0,M148-M145)","v":0},{"$f":"MAX(0,N148-N145)","v":0},{"$f":"MAX(0,O148-O145)","v":0},{"$f":"MAX(0,P148-P145)","v":0}]
[null,null,"Retention withheld on billing",null,{"$f":"E147*'Project register'!$J$13","v":0},{"$f":"F147*'Project register'!$J$13","v":0},{"$f":"G147*'Project register'!$J$13","v":0},{"$f":"H147*'Project register'!$J$13","v":{"v":2330.357,"d":"2,330"}},{"$f":"I147*'Project register'!$J$13","v":{"v":2621.652,"d":"2,622"}},{"$f":"J147*'Project register'!$J$13","v":{"v":2953.3395,"d":"2,953"}},{"$f":"K147*'Project register'!$J$13","v":{"v":3248.6730000000002,"d":"3,249"}},{"$f":"L147*'Project register'!$J$13","v":{"v":3544.007,"d":"3,544"}},{"$f":"M147*'Project register'!$J$13","v":{"v":5092.5,"d":"5,093"}},{"$f":"N147*'Project register'!$J$13","v":{"v":5092.5,"d":"5,093"}},{"$f":"O147*'Project register'!$J$13","v":{"v":5820,"d":"5,820"}},{"$f":"P147*'Project register'!$J$13","v":{"v":8096.9715,"d":"8,097"}}]
[null,null,"Retention released",null,{"$f":"MIN(0+E151,'Assumptions'!E137)","v":0},{"$f":"MIN(E153+F151,'Assumptions'!F137)","v":0},{"$f":"MIN(F153+G151,'Assumptions'!G137)","v":0},{"$f":"MIN(G153+H151,'Assumptions'!H137)","v":0},{"$f":"MIN(H153+I151,'Assumptions'!I137)","v":0},{"$f":"MIN(I153+J151,'Assumptions'!J137)","v":0},{"$f":"MIN(J153+K151,'Assumptions'!K137)","v":0},{"$f":"MIN(K153+L151,'Assumptions'!L137)","v":0},{"$f":"MIN(L153+M151,'Assumptions'!M137)","v":0},{"$f":"MIN(M153+N151,'Assumptions'!N137)","v":0},{"$f":"MIN(N153+O151,'Assumptions'!O137)","v":0},{"$f":"MIN(O153+P151,'Assumptions'!P137)","v":0}]
[null,null,"Retention receivable",null,{"$f":"0+E151-E152","v":0},{"$f":"E153+F151-F152","v":0},{"$f":"F153+G151-G152","v":0},{"$f":"G153+H151-H152","v":{"v":2330.357,"d":"2,330"}},{"$f":"H153+I151-I152","v":{"v":4952.009,"d":"4,952"}},{"$f":"I153+J151-J152","v":{"v":7905.3485,"d":"7,905"}},{"$f":"J153+K151-K152","v":{"v":11154.0215,"d":"11,154"}},{"$f":"K153+L151-L152","v":{"v":14698.0285,"d":"14,698"}},{"$f":"L153+M151-M152","v":{"v":19790.5285,"d":"19,791"}},{"$f":"M153+N151-N152","v":{"v":24883.0285,"d":"24,883"}},{"$f":"N153+O151-O152","v":{"v":30703.0285,"d":"30,703"}},{"$f":"O153+P151-P152","v":{"v":38800,"d":"38,800"}}]
[null,null,"Ordinary trade invoices including releases",null,{"$f":"E147-E151+E152","v":0},{"$f":"F147-F151+F152","v":0},{"$f":"G147-G151+G152","v":0},{"$f":"H147-H151+H152","v":{"v":44276.782999999996,"d":"44,277"}},{"$f":"I147-I151+I152","v":{"v":49811.388,"d":"49,811"}},{"$f":"J147-J151+J152","v":{"v":56113.4505,"d":"56,113"}},{"$f":"K147-K151+K152","v":{"v":61724.787,"d":"61,725"}},{"$f":"L147-L151+L152","v":{"v":67336.133,"d":"67,336"}},{"$f":"M147-M151+M152","v":{"v":96757.5,"d":"96,758"}},{"$f":"N147-N151+N152","v":{"v":96757.5,"d":"96,758"}},{"$f":"O147-O151+O152","v":{"v":110580,"d":"110,580"}},{"$f":"P147-P151+P152","v":{"v":153842.4585,"d":"153,842"}}]
[null,null,"Cost to complete",null,{"$f":"MAX(0,E140-E143)","v":{"v":560000,"d":"560,000"}},{"$f":"MAX(0,F140-F143)","v":{"v":560000,"d":"560,000"}},{"$f":"MAX(0,G140-G143)","v":{"v":560000,"d":"560,000"}},{"$f":"MAX(0,H140-H143)","v":{"v":520000,"d":"520,000"}},{"$f":"MAX(0,I140-I143)","v":{"v":475000,"d":"475,000"}},{"$f":"MAX(0,J140-J143)","v":{"v":425000,"d":"425,000"}},{"$f":"MAX(0,K140-K143)","v":{"v":370000,"d":"370,000"}},{"$f":"MAX(0,L140-L143)","v":{"v":310000,"d":"310,000"}},{"$f":"MAX(0,M140-M143)","v":{"v":240000,"d":"240,000"}},{"$f":"MAX(0,N140-N143)","v":{"v":170000,"d":"170,000"}},{"$f":"MAX(0,O140-O143)","v":{"v":90000,"d":"90,000"}},{"$f":"MAX(0,P140-P143)","v":0}]
[null,null,"Open commitments within cost to complete",null,{"$f":"E155*'Assumptions'!E140","v":{"v":403200,"d":"403,200"}},{"$f":"F155*'Assumptions'!F140","v":{"v":403200,"d":"403,200"}},{"$f":"G155*'Assumptions'!G140","v":{"v":403200,"d":"403,200"}},{"$f":"H155*'Assumptions'!H140","v":{"v":374400,"d":"374,400"}},{"$f":"I155*'Assumptions'!I140","v":{"v":342000,"d":"342,000"}},{"$f":"J155*'Assumptions'!J140","v":{"v":306000,"d":"306,000"}},{"$f":"K155*'Assumptions'!K140","v":{"v":266400,"d":"266,400"}},{"$f":"L155*'Assumptions'!L140","v":{"v":223200,"d":"223,200"}},{"$f":"M155*'Assumptions'!M140","v":{"v":187200,"d":"187,200"}},{"$f":"N155*'Assumptions'!N140","v":{"v":132600,"d":"132,600"}},{"$f":"O155*'Assumptions'!O140","v":{"v":70200,"d":"70,200"}},{"$f":"P155*'Assumptions'!P140","v":0}]
[null,null,"Uncommitted cost to complete",null,{"$f":"E155-E156","v":{"v":156800,"d":"156,800"}},{"$f":"F155-F156","v":{"v":156800,"d":"156,800"}},{"$f":"G155-G156","v":{"v":156800,"d":"156,800"}},{"$f":"H155-H156","v":{"v":145600,"d":"145,600"}},{"$f":"I155-I156","v":{"v":133000,"d":"133,000"}},{"$f":"J155-J156","v":{"v":119000,"d":"119,000"}},{"$f":"K155-K156","v":{"v":103600,"d":"103,600"}},{"$f":"L155-L156","v":{"v":86800,"d":"86,800"}},{"$f":"M155-M156","v":{"v":52800,"d":"52,800"}},{"$f":"N155-N156","v":{"v":37400,"d":"37,400"}},{"$f":"O155-O156","v":{"v":19800,"d":"19,800"}},{"$f":"P155-P156","v":0}]
[null,null,"Expected lifetime project margin",null,{"$f":"E142-E140","v":{"v":190000,"d":"190,000"}},{"$f":"F142-F140","v":{"v":190000,"d":"190,000"}},{"$f":"G142-G140","v":{"v":190000,"d":"190,000"}},{"$f":"H142-H140","v":{"v":190000,"d":"190,000"}},{"$f":"I142-I140","v":{"v":190000,"d":"190,000"}},{"$f":"J142-J140","v":{"v":200400,"d":"200,400"}},{"$f":"K142-K140","v":{"v":200400,"d":"200,400"}},{"$f":"L142-L140","v":{"v":200400,"d":"200,400"}},{"$f":"M142-M140","v":{"v":216000,"d":"216,000"}},{"$f":"N142-N140","v":{"v":216000,"d":"216,000"}},{"$f":"O142-O140","v":{"v":216000,"d":"216,000"}},{"$f":"P142-P140","v":{"v":216000,"d":"216,000"}}]
[null,null,"Recognised project margin",null,{"$f":"E146-E139","v":0},{"$f":"F146-F139","v":0},{"$f":"G146-G139","v":0},{"$f":"H146-H139","v":{"v":13571.428571428565,"d":"€13,571"}},{"$f":"I146-I139","v":{"v":15267.857142857145,"d":"€15,268"}},{"$f":"J146-J139","v":{"v":19471.42857142858,"d":"€19,471"}},{"$f":"K146-K139","v":{"v":19682.14285714287,"d":"€19,682"}},{"$f":"L146-L139","v":{"v":21471.42857142858,"d":"€21,471"}},{"$f":"M146-M139","v":{"v":33964.28571428568,"d":"€33,964"}},{"$f":"N146-N139","v":{"v":26999.99999999994,"d":"€27,000"}},{"$f":"O146-O139","v":{"v":30857.142857142957,"d":"€30,857"}},{"$f":"P146-P139","v":{"v":34714.28571428568,"d":"€34,714"}}]
[null,null,"Direct payroll cost",null,{"$f":"E139*'Project register'!$H$13","v":0},{"$f":"F139*'Project register'!$H$13","v":0},{"$f":"G139*'Project register'!$H$13","v":0},{"$f":"H139*'Project register'!$H$13","v":{"v":8000,"d":"8,000"}},{"$f":"I139*'Project register'!$H$13","v":{"v":9000,"d":"9,000"}},{"$f":"J139*'Project register'!$H$13","v":{"v":10000,"d":"10,000"}},{"$f":"K139*'Project register'!$H$13","v":{"v":11000,"d":"11,000"}},{"$f":"L139*'Project register'!$H$13","v":{"v":12000,"d":"12,000"}},{"$f":"M139*'Project register'!$H$13","v":{"v":14000,"d":"14,000"}},{"$f":"N139*'Project register'!$H$13","v":{"v":14000,"d":"14,000"}},{"$f":"O139*'Project register'!$H$13","v":{"v":16000,"d":"16,000"}},{"$f":"P139*'Project register'!$H$13","v":{"v":18000,"d":"18,000"}}]
[null,null,"Materials cost",null,{"$f":"E139*'Project register'!$I$13","v":0},{"$f":"F139*'Project register'!$I$13","v":0},{"$f":"G139*'Project register'!$I$13","v":0},{"$f":"H139*'Project register'!$I$13","v":{"v":20000,"d":"20,000"}},{"$f":"I139*'Project register'!$I$13","v":{"v":22500,"d":"22,500"}},{"$f":"J139*'Project register'!$I$13","v":{"v":25000,"d":"25,000"}},{"$f":"K139*'Project register'!$I$13","v":{"v":27500,"d":"27,500"}},{"$f":"L139*'Project register'!$I$13","v":{"v":30000,"d":"30,000"}},{"$f":"M139*'Project register'!$I$13","v":{"v":35000,"d":"35,000"}},{"$f":"N139*'Project register'!$I$13","v":{"v":35000,"d":"35,000"}},{"$f":"O139*'Project register'!$I$13","v":{"v":40000,"d":"40,000"}},{"$f":"P139*'Project register'!$I$13","v":{"v":45000,"d":"45,000"}}]
[null,null,"Subcontractor cost",null,{"$f":"E139-E160-E161","v":0},{"$f":"F139-F160-F161","v":0},{"$f":"G139-G160-G161","v":0},{"$f":"H139-H160-H161","v":{"v":12000,"d":"12,000"}},{"$f":"I139-I160-I161","v":{"v":13500,"d":"13,500"}},{"$f":"J139-J160-J161","v":{"v":15000,"d":"15,000"}},{"$f":"K139-K160-K161","v":{"v":16500,"d":"16,500"}},{"$f":"L139-L160-L161","v":{"v":18000,"d":"18,000"}},{"$f":"M139-M160-M161","v":{"v":21000,"d":"21,000"}},{"$f":"N139-N160-N161","v":{"v":21000,"d":"21,000"}},{"$f":"O139-O160-O161","v":{"v":24000,"d":"24,000"}},{"$f":"P139-P160-P161","v":{"v":27000,"d":"27,000"}}]
[]
[null,null,"Portfolio totals"]
[null,null,"Cost incurred",null,{"$f":"SUM(E9,E35,E61,E87,E113,E139)","v":{"v":95000,"d":"95,000"}},{"$f":"SUM(F9,F35,F61,F87,F113,F139)","v":{"v":105000,"d":"105,000"}},{"$f":"SUM(G9,G35,G61,G87,G113,G139)","v":{"v":155000,"d":"155,000"}},{"$f":"SUM(H9,H35,H61,H87,H113,H139)","v":{"v":210000,"d":"210,000"}},{"$f":"SUM(I9,I35,I61,I87,I113,I139)","v":{"v":255000,"d":"255,000"}},{"$f":"SUM(J9,J35,J61,J87,J113,J139)","v":{"v":275000,"d":"275,000"}},{"$f":"SUM(K9,K35,K61,K87,K113,K139)","v":{"v":325000,"d":"325,000"}},{"$f":"SUM(L9,L35,L61,L87,L113,L139)","v":{"v":340000,"d":"340,000"}},{"$f":"SUM(M9,M35,M61,M87,M113,M139)","v":{"v":355000,"d":"355,000"}},{"$f":"SUM(N9,N35,N61,N87,N113,N139)","v":{"v":360000,"d":"360,000"}},{"$f":"SUM(O9,O35,O61,O87,O113,O139)","v":{"v":370000,"d":"370,000"}},{"$f":"SUM(P9,P35,P61,P87,P113,P139)","v":{"v":375000,"d":"375,000"}}]
[null,null,"Estimated total cost",null,{"$f":"SUM(E10,E36,E62,E88,E114,E140)","v":{"v":3220000,"d":"3,220,000"}},{"$f":"SUM(F10,F36,F62,F88,F114,F140)","v":{"v":3220000,"d":"3,220,000"}},{"$f":"SUM(G10,G36,G62,G88,G114,G140)","v":{"v":3220000,"d":"3,220,000"}},{"$f":"SUM(H10,H36,H62,H88,H114,H140)","v":{"v":3220000,"d":"3,220,000"}},{"$f":"SUM(I10,I36,I62,I88,I114,I140)","v":{"v":3220000,"d":"3,220,000"}},{"$f":"SUM(J10,J36,J62,J88,J114,J140)","v":{"v":3220000,"d":"3,220,000"}},{"$f":"SUM(K10,K36,K62,K88,K114,K140)","v":{"v":3220000,"d":"3,220,000"}},{"$f":"SUM(L10,L36,L62,L88,L114,L140)","v":{"v":3220000,"d":"3,220,000"}},{"$f":"SUM(M10,M36,M62,M88,M114,M140)","v":{"v":3220000,"d":"3,220,000"}},{"$f":"SUM(N10,N36,N62,N88,N114,N140)","v":{"v":3220000,"d":"3,220,000"}},{"$f":"SUM(O10,O36,O62,O88,O114,O140)","v":{"v":3220000,"d":"3,220,000"}},{"$f":"SUM(P10,P36,P62,P88,P114,P140)","v":{"v":3220000,"d":"3,220,000"}}]
[null,null,"Approved variations to date",null,{"$f":"SUM(E11,E37,E63,E89,E115,E141)","v":0},{"$f":"SUM(F11,F37,F63,F89,F115,F141)","v":0},{"$f":"SUM(G11,G37,G63,G89,G115,G141)","v":0},{"$f":"SUM(H11,H37,H63,H89,H115,H141)","v":0},{"$f":"SUM(I11,I37,I63,I89,I115,I141)","v":0},{"$f":"SUM(J11,J37,J63,J89,J115,J141)","v":{"v":63200,"d":"63,200"}},{"$f":"SUM(K11,K37,K63,K89,K115,K141)","v":{"v":63200,"d":"63,200"}},{"$f":"SUM(L11,L37,L63,L89,L115,L141)","v":{"v":63200,"d":"63,200"}},{"$f":"SUM(M11,M37,M63,M89,M115,M141)","v":{"v":158000,"d":"158,000"}},{"$f":"SUM(N11,N37,N63,N89,N115,N141)","v":{"v":158000,"d":"158,000"}},{"$f":"SUM(O11,O37,O63,O89,O115,O141)","v":{"v":158000,"d":"158,000"}},{"$f":"SUM(P11,P37,P63,P89,P115,P141)","v":{"v":158000,"d":"158,000"}}]
[null,null,"Approved contract value",null,{"$f":"SUM(E12,E38,E64,E90,E116,E142)","v":{"v":4380000,"d":"4,380,000"}},{"$f":"SUM(F12,F38,F64,F90,F116,F142)","v":{"v":4380000,"d":"4,380,000"}},{"$f":"SUM(G12,G38,G64,G90,G116,G142)","v":{"v":4380000,"d":"4,380,000"}},{"$f":"SUM(H12,H38,H64,H90,H116,H142)","v":{"v":4380000,"d":"4,380,000"}},{"$f":"SUM(I12,I38,I64,I90,I116,I142)","v":{"v":4380000,"d":"4,380,000"}},{"$f":"SUM(J12,J38,J64,J90,J116,J142)","v":{"v":4443200,"d":"4,443,200"}},{"$f":"SUM(K12,K38,K64,K90,K116,K142)","v":{"v":4443200,"d":"4,443,200"}},{"$f":"SUM(L12,L38,L64,L90,L116,L142)","v":{"v":4443200,"d":"4,443,200"}},{"$f":"SUM(M12,M38,M64,M90,M116,M142)","v":{"v":4538000,"d":"4,538,000"}},{"$f":"SUM(N12,N38,N64,N90,N116,N142)","v":{"v":4538000,"d":"4,538,000"}},{"$f":"SUM(O12,O38,O64,O90,O116,O142)","v":{"v":4538000,"d":"4,538,000"}},{"$f":"SUM(P12,P38,P64,P90,P116,P142)","v":{"v":4538000,"d":"4,538,000"}}]
[null,null,"Cumulative cost incurred",null,{"$f":"SUM(E13,E39,E65,E91,E117,E143)","v":{"v":95000,"d":"95,000"}},{"$f":"SUM(F13,F39,F65,F91,F117,F143)","v":{"v":200000,"d":"200,000"}},{"$f":"SUM(G13,G39,G65,G91,G117,G143)","v":{"v":355000,"d":"355,000"}},{"$f":"SUM(H13,H39,H65,H91,H117,H143)","v":{"v":565000,"d":"565,000"}},{"$f":"SUM(I13,I39,I65,I91,I117,I143)","v":{"v":820000,"d":"820,000"}},{"$f":"SUM(J13,J39,J65,J91,J117,J143)","v":{"v":1095000,"d":"1,095,000"}},{"$f":"SUM(K13,K39,K65,K91,K117,K143)","v":{"v":1420000,"d":"1,420,000"}},{"$f":"SUM(L13,L39,L65,L91,L117,L143)","v":{"v":1760000,"d":"1,760,000"}},{"$f":"SUM(M13,M39,M65,M91,M117,M143)","v":{"v":2115000,"d":"2,115,000"}},{"$f":"SUM(N13,N39,N65,N91,N117,N143)","v":{"v":2475000,"d":"2,475,000"}},{"$f":"SUM(O13,O39,O65,O91,O117,O143)","v":{"v":2845000,"d":"2,845,000"}},{"$f":"SUM(P13,P39,P65,P91,P117,P143)","v":{"v":3220000,"d":"3,220,000"}}]
[null,null,"Cumulative earned revenue",null,{"$f":"SUM(E15,E41,E67,E93,E119,E145)","v":{"v":126777.77777777778,"d":"126,778"}},{"$f":"SUM(F15,F41,F67,F93,F119,F145)","v":{"v":266666.6666666666,"d":"266,667"}},{"$f":"SUM(G15,G41,G67,G93,G119,G145)","v":{"v":479059.3869731801,"d":"479,059"}},{"$f":"SUM(H15,H41,H67,H93,H119,H145)","v":{"v":766234.2638204707,"d":"766,234"}},{"$f":"SUM(I15,I41,I67,I93,I119,I145)","v":{"v":1114099.822112753,"d":"1,114,100"}},{"$f":"SUM(J15,J41,J67,J93,J119,J145)","v":{"v":1511429.805692392,"d":"1,511,430"}},{"$f":"SUM(K15,K41,K67,K93,K119,K145)","v":{"v":1961072.9461459746,"d":"1,961,073"}},{"$f":"SUM(L15,L41,L67,L93,L119,L145)","v":{"v":2430668.84438733,"d":"2,430,669"}},{"$f":"SUM(M15,M41,M67,M93,M119,M145)","v":{"v":2983308.114990124,"d":"2,983,308"}},{"$f":"SUM(N15,N41,N67,N93,N119,N145)","v":{"v":3490421.7557887724,"d":"3,490,422"}},{"$f":"SUM(O15,O41,O67,O93,O119,O145)","v":{"v":4010488.724685276,"d":"4,010,489"}},{"$f":"SUM(P15,P41,P67,P93,P119,P145)","v":{"v":4538000,"d":"4,538,000"}}]
[null,null,"Revenue recognised",null,{"$f":"SUM(E16,E42,E68,E94,E120,E146)","v":{"v":126777.77777777778,"d":"126,778"}},{"$f":"SUM(F16,F42,F68,F94,F120,F146)","v":{"v":139888.88888888888,"d":"139,889"}},{"$f":"SUM(G16,G42,G68,G94,G120,G146)","v":{"v":212392.72030651342,"d":"212,393"}},{"$f":"SUM(H16,H42,H68,H94,H120,H146)","v":{"v":287174.87684729067,"d":"287,175"}},{"$f":"SUM(I16,I42,I68,I94,I120,I146)","v":{"v":347865.55829228245,"d":"347,866"}},{"$f":"SUM(J16,J42,J68,J94,J120,J146)","v":{"v":397329.98357963876,"d":"397,330"}},{"$f":"SUM(K16,K42,K68,K94,K120,K146)","v":{"v":449643.14045358275,"d":"449,643"}},{"$f":"SUM(L16,L42,L68,L94,L120,L146)","v":{"v":469595.8982413555,"d":"469,596"}},{"$f":"SUM(M16,M42,M68,M94,M120,M146)","v":{"v":552639.2706027937,"d":"552,639"}},{"$f":"SUM(N16,N42,N68,N94,N120,N146)","v":{"v":507113.6407986482,"d":"507,114"}},{"$f":"SUM(O16,O42,O68,O94,O120,O146)","v":{"v":520066.9688965044,"d":"520,067"}},{"$f":"SUM(P16,P42,P68,P94,P120,P146)","v":{"v":527511.2753147235,"d":"527,511"}}]
[null,null,"Gross invoices issued",null,{"$f":"SUM(E17,E43,E69,E95,E121,E147)","v":{"v":110296.67,"d":"110,297"}},{"$f":"SUM(F17,F43,F69,F95,F121,F147)","v":{"v":121703.33,"d":"121,703"}},{"$f":"SUM(G17,G43,G69,G95,G121,G147)","v":{"v":184781.66999999998,"d":"184,782"}},{"$f":"SUM(H17,H43,H69,H95,H121,H147)","v":{"v":249842.14,"d":"249,842"}},{"$f":"SUM(I17,I43,I69,I95,I121,I147)","v":{"v":302643.04,"d":"302,643"}},{"$f":"SUM(J17,J43,J69,J95,J121,J147)","v":{"v":331169.32999999996,"d":"331,169"}},{"$f":"SUM(K17,K43,K69,K95,K121,K147)","v":{"v":391189.5300000001,"d":"391,190"}},{"$f":"SUM(L17,L43,L69,L95,L121,L147)","v":{"v":408548.43,"d":"408,548"}},{"$f":"SUM(M17,M43,M69,M95,M121,M147)","v":{"v":524978.31,"d":"524,978"}},{"$f":"SUM(N17,N43,N69,N95,N121,N147)","v":{"v":532469.3200000001,"d":"532,469"}},{"$f":"SUM(O17,O43,O69,O95,O121,O147)","v":{"v":546070.32,"d":"546,070"}},{"$f":"SUM(P17,P43,P69,P95,P121,P147)","v":{"v":834307.9099999999,"d":"834,308"}}]
[null,null,"Cumulative invoices issued",null,{"$f":"SUM(E18,E44,E70,E96,E122,E148)","v":{"v":110296.67,"d":"110,297"}},{"$f":"SUM(F18,F44,F70,F96,F122,F148)","v":{"v":232000,"d":"232,000"}},{"$f":"SUM(G18,G44,G70,G96,G122,G148)","v":{"v":416781.67,"d":"416,782"}},{"$f":"SUM(H18,H44,H70,H96,H122,H148)","v":{"v":666623.8099999999,"d":"666,624"}},{"$f":"SUM(I18,I44,I70,I96,I122,I148)","v":{"v":969266.8499999999,"d":"969,267"}},{"$f":"SUM(J18,J44,J70,J96,J122,J148)","v":{"v":1300436.1799999997,"d":"1,300,436"}},{"$f":"SUM(K18,K44,K70,K96,K122,K148)","v":{"v":1691625.71,"d":"1,691,626"}},{"$f":"SUM(L18,L44,L70,L96,L122,L148)","v":{"v":2100174.1399999997,"d":"2,100,174"}},{"$f":"SUM(M18,M44,M70,M96,M122,M148)","v":{"v":2625152.45,"d":"2,625,152"}},{"$f":"SUM(N18,N44,N70,N96,N122,N148)","v":{"v":3157621.7699999996,"d":"3,157,622"}},{"$f":"SUM(O18,O44,O70,O96,O122,O148)","v":{"v":3703692.09,"d":"3,703,692"}},{"$f":"SUM(P18,P44,P70,P96,P122,P148)","v":{"v":4538000,"d":"4,538,000"}}]
[null,null,"Contract asset",null,{"$f":"SUM(E19,E45,E71,E97,E123,E149)","v":{"v":16481.107777777783,"d":"16,481"}},{"$f":"SUM(F19,F45,F71,F97,F123,F149)","v":{"v":34666.66666666666,"d":"34,667"}},{"$f":"SUM(G19,G45,G71,G97,G123,G149)","v":{"v":62277.71697318011,"d":"62,278"}},{"$f":"SUM(H19,H45,H71,H97,H123,H149)","v":{"v":99610.45382047075,"d":"99,610"}},{"$f":"SUM(I19,I45,I71,I97,I123,I149)","v":{"v":144832.97211275317,"d":"144,833"}},{"$f":"SUM(J19,J45,J71,J97,J123,J149)","v":{"v":210993.625692392,"d":"210,994"}},{"$f":"SUM(K19,K45,K71,K97,K123,K149)","v":{"v":269447.2361459747,"d":"269,447"}},{"$f":"SUM(L19,L45,L71,L97,L123,L149)","v":{"v":330494.70438733016,"d":"330,495"}},{"$f":"SUM(M19,M45,M71,M97,M123,M149)","v":{"v":358155.66499012394,"d":"358,156"}},{"$f":"SUM(N19,N45,N71,N97,N123,N149)","v":{"v":332799.98578877223,"d":"332,800"}},{"$f":"SUM(O19,O45,O71,O97,O123,O149)","v":{"v":306796.6346852764,"d":"306,797"}},{"$f":"SUM(P19,P45,P71,P97,P123,P149)","v":0}]
[null,null,"Customer advances / contract liability",null,{"$f":"SUM(E20,E46,E72,E98,E124,E150)","v":0},{"$f":"SUM(F20,F46,F72,F98,F124,F150)","v":0},{"$f":"SUM(G20,G46,G72,G98,G124,G150)","v":0},{"$f":"SUM(H20,H46,H72,H98,H124,H150)","v":0},{"$f":"SUM(I20,I46,I72,I98,I124,I150)","v":0},{"$f":"SUM(J20,J46,J72,J98,J124,J150)","v":0},{"$f":"SUM(K20,K46,K72,K98,K124,K150)","v":0},{"$f":"SUM(L20,L46,L72,L98,L124,L150)","v":0},{"$f":"SUM(M20,M46,M72,M98,M124,M150)","v":0},{"$f":"SUM(N20,N46,N72,N98,N124,N150)","v":0},{"$f":"SUM(O20,O46,O72,O98,O124,O150)","v":0},{"$f":"SUM(P20,P46,P72,P98,P124,P150)","v":0}]
[null,null,"Retention withheld on billing",null,{"$f":"SUM(E21,E47,E73,E99,E125,E151)","v":{"v":5514.833500000001,"d":"5,515"}},{"$f":"SUM(F21,F47,F73,F99,F125,F151)","v":{"v":6085.1665,"d":"6,085"}},{"$f":"SUM(G21,G47,G73,G99,G125,G151)","v":{"v":9239.0835,"d":"9,239"}},{"$f":"SUM(H21,H47,H73,H99,H125,H151)","v":{"v":12492.107,"d":"12,492"}},{"$f":"SUM(I21,I47,I73,I99,I125,I151)","v":{"v":15132.152,"d":"15,132"}},{"$f":"SUM(J21,J47,J73,J99,J125,J151)","v":{"v":16558.466500000002,"d":"16,558"}},{"$f":"SUM(K21,K47,K73,K99,K125,K151)","v":{"v":19559.4765,"d":"19,559"}},{"$f":"SUM(L21,L47,L73,L99,L125,L151)","v":{"v":20427.421500000004,"d":"20,427"}},{"$f":"SUM(M21,M47,M73,M99,M125,M151)","v":{"v":26248.9155,"d":"26,249"}},{"$f":"SUM(N21,N47,N73,N99,N125,N151)","v":{"v":26623.466,"d":"26,623"}},{"$f":"SUM(O21,O47,O73,O99,O125,O151)","v":{"v":27303.516000000003,"d":"27,304"}},{"$f":"SUM(P21,P47,P73,P99,P125,P151)","v":{"v":41715.3955,"d":"41,715"}}]
[null,null,"Retention released",null,{"$f":"SUM(E22,E48,E74,E100,E126,E152)","v":0},{"$f":"SUM(F22,F48,F74,F100,F126,F152)","v":0},{"$f":"SUM(G22,G48,G74,G100,G126,G152)","v":0},{"$f":"SUM(H22,H48,H74,H100,H126,H152)","v":0},{"$f":"SUM(I22,I48,I74,I100,I126,I152)","v":0},{"$f":"SUM(J22,J48,J74,J100,J126,J152)","v":0},{"$f":"SUM(K22,K48,K74,K100,K126,K152)","v":0},{"$f":"SUM(L22,L48,L74,L100,L126,L152)","v":0},{"$f":"SUM(M22,M48,M74,M100,M126,M152)","v":0},{"$f":"SUM(N22,N48,N74,N100,N126,N152)","v":0},{"$f":"SUM(O22,O48,O74,O100,O126,O152)","v":0},{"$f":"SUM(P22,P48,P74,P100,P126,P152)","v":0}]
[null,null,"Retention receivable",null,{"$f":"SUM(E23,E49,E75,E101,E127,E153)","v":{"v":5514.833500000001,"d":"5,515"}},{"$f":"SUM(F23,F49,F75,F101,F127,F153)","v":{"v":11600,"d":"11,600"}},{"$f":"SUM(G23,G49,G75,G101,G127,G153)","v":{"v":20839.0835,"d":"20,839"}},{"$f":"SUM(H23,H49,H75,H101,H127,H153)","v":{"v":33331.1905,"d":"33,331"}},{"$f":"SUM(I23,I49,I75,I101,I127,I153)","v":{"v":48463.3425,"d":"48,463"}},{"$f":"SUM(J23,J49,J75,J101,J127,J153)","v":{"v":65021.809,"d":"65,022"}},{"$f":"SUM(K23,K49,K75,K101,K127,K153)","v":{"v":84581.2855,"d":"84,581"}},{"$f":"SUM(L23,L49,L75,L101,L127,L153)","v":{"v":105008.707,"d":"105,009"}},{"$f":"SUM(M23,M49,M75,M101,M127,M153)","v":{"v":131257.6225,"d":"131,258"}},{"$f":"SUM(N23,N49,N75,N101,N127,N153)","v":{"v":157881.0885,"d":"157,881"}},{"$f":"SUM(O23,O49,O75,O101,O127,O153)","v":{"v":185184.60450000002,"d":"185,185"}},{"$f":"SUM(P23,P49,P75,P101,P127,P153)","v":{"v":226900,"d":"226,900"}}]
[null,null,"Ordinary trade invoices including releases",null,{"$f":"SUM(E24,E50,E76,E102,E128,E154)","v":{"v":104781.8365,"d":"104,782"}},{"$f":"SUM(F24,F50,F76,F102,F128,F154)","v":{"v":115618.1635,"d":"115,618"}},{"$f":"SUM(G24,G50,G76,G102,G128,G154)","v":{"v":175542.5865,"d":"175,543"}},{"$f":"SUM(H24,H50,H76,H102,H128,H154)","v":{"v":237350.033,"d":"237,350"}},{"$f":"SUM(I24,I50,I76,I102,I128,I154)","v":{"v":287510.888,"d":"287,511"}},{"$f":"SUM(J24,J50,J76,J102,J128,J154)","v":{"v":314610.8635,"d":"314,611"}},{"$f":"SUM(K24,K50,K76,K102,K128,K154)","v":{"v":371630.05350000004,"d":"371,630"}},{"$f":"SUM(L24,L50,L76,L102,L128,L154)","v":{"v":388121.0085,"d":"388,121"}},{"$f":"SUM(M24,M50,M76,M102,M128,M154)","v":{"v":498729.39450000005,"d":"498,729"}},{"$f":"SUM(N24,N50,N76,N102,N128,N154)","v":{"v":505845.85399999993,"d":"505,846"}},{"$f":"SUM(O24,O50,O76,O102,O128,O154)","v":{"v":518766.804,"d":"518,767"}},{"$f":"SUM(P24,P50,P76,P102,P128,P154)","v":{"v":792592.5145,"d":"792,593"}}]
[null,null,"Cost to complete",null,{"$f":"SUM(E25,E51,E77,E103,E129,E155)","v":{"v":3125000,"d":"3,125,000"}},{"$f":"SUM(F25,F51,F77,F103,F129,F155)","v":{"v":3020000,"d":"3,020,000"}},{"$f":"SUM(G25,G51,G77,G103,G129,G155)","v":{"v":2865000,"d":"2,865,000"}},{"$f":"SUM(H25,H51,H77,H103,H129,H155)","v":{"v":2655000,"d":"2,655,000"}},{"$f":"SUM(I25,I51,I77,I103,I129,I155)","v":{"v":2400000,"d":"2,400,000"}},{"$f":"SUM(J25,J51,J77,J103,J129,J155)","v":{"v":2125000,"d":"2,125,000"}},{"$f":"SUM(K25,K51,K77,K103,K129,K155)","v":{"v":1800000,"d":"1,800,000"}},{"$f":"SUM(L25,L51,L77,L103,L129,L155)","v":{"v":1460000,"d":"1,460,000"}},{"$f":"SUM(M25,M51,M77,M103,M129,M155)","v":{"v":1105000,"d":"1,105,000"}},{"$f":"SUM(N25,N51,N77,N103,N129,N155)","v":{"v":745000,"d":"745,000"}},{"$f":"SUM(O25,O51,O77,O103,O129,O155)","v":{"v":375000,"d":"375,000"}},{"$f":"SUM(P25,P51,P77,P103,P129,P155)","v":0}]
[null,null,"Open commitments within cost to complete",null,{"$f":"SUM(E26,E52,E78,E104,E130,E156)","v":{"v":2250000,"d":"2,250,000"}},{"$f":"SUM(F26,F52,F78,F104,F130,F156)","v":{"v":2174400,"d":"2,174,400"}},{"$f":"SUM(G26,G52,G78,G104,G130,G156)","v":{"v":2062800,"d":"2,062,800"}},{"$f":"SUM(H26,H52,H78,H104,H130,H156)","v":{"v":1911600,"d":"1,911,600"}},{"$f":"SUM(I26,I52,I78,I104,I130,I156)","v":{"v":1728000,"d":"1,728,000"}},{"$f":"SUM(J26,J52,J78,J104,J130,J156)","v":{"v":1530000,"d":"1,530,000"}},{"$f":"SUM(K26,K52,K78,K104,K130,K156)","v":{"v":1296000,"d":"1,296,000"}},{"$f":"SUM(L26,L52,L78,L104,L130,L156)","v":{"v":1051200,"d":"1,051,200"}},{"$f":"SUM(M26,M52,M78,M104,M130,M156)","v":{"v":861900,"d":"861,900"}},{"$f":"SUM(N26,N52,N78,N104,N130,N156)","v":{"v":581100,"d":"581,100"}},{"$f":"SUM(O26,O52,O78,O104,O130,O156)","v":{"v":292500,"d":"292,500"}},{"$f":"SUM(P26,P52,P78,P104,P130,P156)","v":0}]
[null,null,"Uncommitted cost to complete",null,{"$f":"SUM(E27,E53,E79,E105,E131,E157)","v":{"v":875000,"d":"875,000"}},{"$f":"SUM(F27,F53,F79,F105,F131,F157)","v":{"v":845600,"d":"845,600"}},{"$f":"SUM(G27,G53,G79,G105,G131,G157)","v":{"v":802200,"d":"802,200"}},{"$f":"SUM(H27,H53,H79,H105,H131,H157)","v":{"v":743400,"d":"743,400"}},{"$f":"SUM(I27,I53,I79,I105,I131,I157)","v":{"v":672000,"d":"672,000"}},{"$f":"SUM(J27,J53,J79,J105,J131,J157)","v":{"v":595000,"d":"595,000"}},{"$f":"SUM(K27,K53,K79,K105,K131,K157)","v":{"v":504000,"d":"504,000"}},{"$f":"SUM(L27,L53,L79,L105,L131,L157)","v":{"v":408800,"d":"408,800"}},{"$f":"SUM(M27,M53,M79,M105,M131,M157)","v":{"v":243100,"d":"243,100"}},{"$f":"SUM(N27,N53,N79,N105,N131,N157)","v":{"v":163900,"d":"163,900"}},{"$f":"SUM(O27,O53,O79,O105,O131,O157)","v":{"v":82500,"d":"82,500"}},{"$f":"SUM(P27,P53,P79,P105,P131,P157)","v":0}]
[null,null,"Expected lifetime project margin",null,{"$f":"SUM(E28,E54,E80,E106,E132,E158)","v":{"v":1160000,"d":"1,160,000"}},{"$f":"SUM(F28,F54,F80,F106,F132,F158)","v":{"v":1160000,"d":"1,160,000"}},{"$f":"SUM(G28,G54,G80,G106,G132,G158)","v":{"v":1160000,"d":"1,160,000"}},{"$f":"SUM(H28,H54,H80,H106,H132,H158)","v":{"v":1160000,"d":"1,160,000"}},{"$f":"SUM(I28,I54,I80,I106,I132,I158)","v":{"v":1160000,"d":"1,160,000"}},{"$f":"SUM(J28,J54,J80,J106,J132,J158)","v":{"v":1223200,"d":"1,223,200"}},{"$f":"SUM(K28,K54,K80,K106,K132,K158)","v":{"v":1223200,"d":"1,223,200"}},{"$f":"SUM(L28,L54,L80,L106,L132,L158)","v":{"v":1223200,"d":"1,223,200"}},{"$f":"SUM(M28,M54,M80,M106,M132,M158)","v":{"v":1318000,"d":"1,318,000"}},{"$f":"SUM(N28,N54,N80,N106,N132,N158)","v":{"v":1318000,"d":"1,318,000"}},{"$f":"SUM(O28,O54,O80,O106,O132,O158)","v":{"v":1318000,"d":"1,318,000"}},{"$f":"SUM(P28,P54,P80,P106,P132,P158)","v":{"v":1318000,"d":"1,318,000"}}]
[null,null,"Recognised project margin",null,{"$f":"SUM(E29,E55,E81,E107,E133,E159)","v":{"v":31777.77777777778,"d":"31,778"}},{"$f":"SUM(F29,F55,F81,F107,F133,F159)","v":{"v":34888.888888888876,"d":"34,889"}},{"$f":"SUM(G29,G55,G81,G107,G133,G159)","v":{"v":57392.72030651344,"d":"57,393"}},{"$f":"SUM(H29,H55,H81,H107,H133,H159)","v":{"v":77174.87684729064,"d":"77,175"}},{"$f":"SUM(I29,I55,I81,I107,I133,I159)","v":{"v":92865.55829228241,"d":"92,866"}},{"$f":"SUM(J29,J55,J81,J107,J133,J159)","v":{"v":122329.98357963879,"d":"122,330"}},{"$f":"SUM(K29,K55,K81,K107,K133,K159)","v":{"v":124643.14045358275,"d":"124,643"}},{"$f":"SUM(L29,L55,L81,L107,L133,L159)","v":{"v":129595.8982413555,"d":"129,596"}},{"$f":"SUM(M29,M55,M81,M107,M133,M159)","v":{"v":197639.27060279378,"d":"197,639"}},{"$f":"SUM(N29,N55,N81,N107,N133,N159)","v":{"v":147113.64079864818,"d":"147,114"}},{"$f":"SUM(O29,O55,O81,O107,O133,O159)","v":{"v":150066.96889650438,"d":"150,067"}},{"$f":"SUM(P29,P55,P81,P107,P133,P159)","v":{"v":152511.2753147235,"d":"152,511"}}]
[null,null,"Direct payroll cost",null,{"$f":"SUM(E30,E56,E82,E108,E134,E160)","v":{"v":21900,"d":"21,900"}},{"$f":"SUM(F30,F56,F82,F108,F134,F160)","v":{"v":24100,"d":"24,100"}},{"$f":"SUM(G30,G56,G82,G108,G134,G160)","v":{"v":35550,"d":"35,550"}},{"$f":"SUM(H30,H56,H82,H108,H134,H160)","v":{"v":46950,"d":"46,950"}},{"$f":"SUM(I30,I56,I82,I108,I134,I160)","v":{"v":57850,"d":"57,850"}},{"$f":"SUM(J30,J56,J82,J108,J134,J160)","v":{"v":62500,"d":"62,500"}},{"$f":"SUM(K30,K56,K82,K108,K134,K160)","v":{"v":76800,"d":"76,800"}},{"$f":"SUM(L30,L56,L82,L108,L134,L160)","v":{"v":81300,"d":"81,300"}},{"$f":"SUM(M30,M56,M82,M108,M134,M160)","v":{"v":85700,"d":"85,700"}},{"$f":"SUM(N30,N56,N82,N108,N134,N160)","v":{"v":87600,"d":"87,600"}},{"$f":"SUM(O30,O56,O82,O108,O134,O160)","v":{"v":91100,"d":"91,100"}},{"$f":"SUM(P30,P56,P82,P108,P134,P160)","v":{"v":93050,"d":"93,050"}}]
[null,null,"Materials cost",null,{"$f":"SUM(E31,E57,E83,E109,E135,E161)","v":{"v":44100,"d":"44,100"}},{"$f":"SUM(F31,F57,F83,F109,F135,F161)","v":{"v":48900,"d":"48,900"}},{"$f":"SUM(G31,G57,G83,G109,G135,G161)","v":{"v":72000,"d":"72,000"}},{"$f":"SUM(H31,H57,H83,H109,H135,H161)","v":{"v":99000,"d":"99,000"}},{"$f":"SUM(I31,I57,I83,I109,I135,I161)","v":{"v":117800,"d":"117,800"}},{"$f":"SUM(J31,J57,J83,J109,J135,J161)","v":{"v":126600,"d":"126,600"}},{"$f":"SUM(K31,K57,K83,K109,K135,K161)","v":{"v":146200,"d":"146,200"}},{"$f":"SUM(L31,L57,L83,L109,L135,L161)","v":{"v":151700,"d":"151,700"}},{"$f":"SUM(M31,M57,M83,M109,M135,M161)","v":{"v":157300,"d":"157,300"}},{"$f":"SUM(N31,N57,N83,N109,N135,N161)","v":{"v":158700,"d":"158,700"}},{"$f":"SUM(O31,O57,O83,O109,O135,O161)","v":{"v":161900,"d":"161,900"}},{"$f":"SUM(P31,P57,P83,P109,P135,P161)","v":{"v":163400,"d":"163,400"}}]
[null,null,"Subcontractor cost",null,{"$f":"SUM(E32,E58,E84,E110,E136,E162)","v":{"v":29000,"d":"29,000"}},{"$f":"SUM(F32,F58,F84,F110,F136,F162)","v":{"v":32000,"d":"32,000"}},{"$f":"SUM(G32,G58,G84,G110,G136,G162)","v":{"v":47450,"d":"47,450"}},{"$f":"SUM(H32,H58,H84,H110,H136,H162)","v":{"v":64050,"d":"64,050"}},{"$f":"SUM(I32,I58,I84,I110,I136,I162)","v":{"v":79350,"d":"79,350"}},{"$f":"SUM(J32,J58,J84,J110,J136,J162)","v":{"v":85900,"d":"85,900"}},{"$f":"SUM(K32,K58,K84,K110,K136,K162)","v":{"v":102000,"d":"102,000"}},{"$f":"SUM(L32,L58,L84,L110,L136,L162)","v":{"v":107000,"d":"107,000"}},{"$f":"SUM(M32,M58,M84,M110,M136,M162)","v":{"v":112000,"d":"112,000"}},{"$f":"SUM(N32,N58,N84,N110,N136,N162)","v":{"v":113700,"d":"113,700"}},{"$f":"SUM(O32,O58,O84,O110,O136,O162)","v":{"v":117000,"d":"117,000"}},{"$f":"SUM(P32,P58,P84,P110,P136,P162)","v":{"v":118550,"d":"118,550"}}]

{"sheet":"Project register","index":7,"n_rows":19,"n_cols":11,"rows_kept":19}
[]
[null,null,"Project register"]
[]
[null,null,"Selected case",null,{"$f":"'Assumptions'!$G$4","v":"Base"},null,null,"EUR. Entirely fictional."]
[]
[]
[null,null,"Project","Description","Base contract","Original cost budget","Unapproved requests","Labour share","Materials share","Retention rate","Budget gross profit"]
[null,null,"CW-01","Residential refurbishment",{"v":420000,"d":"420,000"},{"v":300000,"d":"300,000"},{"v":8000,"d":"8,000"},{"v":0.26,"d":"26.0%"},{"v":0.42,"d":"42.0%"},{"v":0.05,"d":"5.0%"},{"$f":"E8-F8","v":{"v":120000,"d":"120,000"}}]
[null,null,"CW-02","Retail fit-out",{"v":850000,"d":"850,000"},{"v":580000,"d":"580,000"},{"v":24000,"d":"24,000"},{"v":0.23,"d":"23.0%"},{"v":0.46,"d":"46.0%"},{"v":0.05,"d":"5.0%"},{"$f":"E9-F9","v":{"v":270000,"d":"270,000"}}]
[null,null,"CW-03","Workplace redevelopment",{"v":1180000,"d":"1,180,000"},{"v":900000,"d":"900,000"},{"v":36000,"d":"36,000"},{"v":0.22,"d":"22.0%"},{"v":0.48,"d":"48.0%"},{"v":0.05,"d":"5.0%"},{"$f":"E10-F10","v":{"v":280000,"d":"280,000"}}]
[null,null,"CW-04","Hospitality renovation",{"v":560000,"d":"560,000"},{"v":420000,"d":"420,000"},{"v":22000,"d":"22,000"},{"v":0.25,"d":"25.0%"},{"v":0.4,"d":"40.0%"},{"v":0.05,"d":"5.0%"},{"$f":"E11-F11","v":{"v":140000,"d":"140,000"}}]
[null,null,"CW-05","Residential extension",{"v":620000,"d":"620,000"},{"v":460000,"d":"460,000"},{"v":15000,"d":"15,000"},{"v":0.3,"d":"30.0%"},{"v":0.38,"d":"38.0%"},{"v":0.05,"d":"5.0%"},{"$f":"E12-F12","v":{"v":160000,"d":"160,000"}}]
[null,null,"CW-06","Commercial energy upgrade",{"v":750000,"d":"750,000"},{"v":560000,"d":"560,000"},{"v":28000,"d":"28,000"},{"v":0.2,"d":"20.0%"},{"v":0.5,"d":"50.0%"},{"v":0.05,"d":"5.0%"},{"$f":"E13-F13","v":{"v":190000,"d":"190,000"}}]
[]
[]
[]
[null,null,"Unapproved requests are excluded from revenue and contract value."]
[]
[null,null,"Original cost budget stays fixed. Total forecast cost changes in Assumptions."]

{"sheet":"Working capital","index":8,"n_rows":63,"n_cols":16,"rows_kept":63}
[]
[null,null,"Working capital"]
[]
[null,null,"Selected case",null,{"$f":"'Assumptions'!$G$4","v":"Base"},null,null,"EUR. Entirely fictional."]
[]
[{"$nulls":4},"Actual","Actual","Actual","Actual","Actual","Actual","Actual","Actual","Forecast","Forecast","Forecast","Forecast"]
[{"$nulls":4},"2026-01-01","2026-02-01","2026-03-01","2026-04-01","2026-05-01","2026-06-01","2026-07-01","2026-08-01","2026-09-01","2026-10-01","2026-11-01","2026-12-01"]
[null,null,"Ordinary invoices issued",null,{"$f":"'Projects'!E179","v":{"v":104781.8365,"d":"104,782"}},{"$f":"'Projects'!F179","v":{"v":115618.1635,"d":"115,618"}},{"$f":"'Projects'!G179","v":{"v":175542.5865,"d":"175,543"}},{"$f":"'Projects'!H179","v":{"v":237350.033,"d":"237,350"}},{"$f":"'Projects'!I179","v":{"v":287510.888,"d":"287,511"}},{"$f":"'Projects'!J179","v":{"v":314610.8635,"d":"314,611"}},{"$f":"'Projects'!K179","v":{"v":371630.05350000004,"d":"371,630"}},{"$f":"'Projects'!L179","v":{"v":388121.0085,"d":"388,121"}},{"$f":"'Projects'!M179","v":{"v":498729.39450000005,"d":"498,729"}},{"$f":"'Projects'!N179","v":{"v":505845.85399999993,"d":"505,846"}},{"$f":"'Projects'!O179","v":{"v":518766.804,"d":"518,767"}},{"$f":"'Projects'!P179","v":{"v":792592.5145,"d":"792,593"}}]
[null,null,"Scheduled opening invoice receipts",null,{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"SUMIFS($L$42:$L$49,$I$42:$I$49,\">=\"&46266,$I$42:$I$49,\"<=\"&46295)","v":{"v":425681.11,"d":"425,681"}},{"$f":"SUMIFS($L$42:$L$49,$I$42:$I$49,\">=\"&46296,$I$42:$I$49,\"<=\"&46326)","v":{"v":75120.19,"d":"75,120"}},{"$f":"SUMIFS($L$42:$L$49,$I$42:$I$49,\">=\"&46327,$I$42:$I$49,\"<=\"&46356)","v":0},{"$f":"SUMIFS($L$42:$L$49,$I$42:$I$49,\">=\"&46357,$I$42:$I$49,\"<=\"&46387)","v":0}]
[null,null,"Unpaid opening receivables",null,{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"SUMIFS($G$42:$G$49,$I$42:$I$49,\">\"&46295)","v":{"v":75120.19,"d":"75,120"}},{"$f":"SUMIFS($G$42:$G$49,$I$42:$I$49,\">\"&46326)","v":0},{"$f":"SUMIFS($G$42:$G$49,$I$42:$I$49,\">\"&46356)","v":0},{"$f":"SUMIFS($G$42:$G$49,$I$42:$I$49,\">\"&46387)","v":0}]
[null,null,"Closing ordinary trade receivables",null,{"$f":"MIN('Actual inputs'!$E$58+E8,E8*'Assumptions'!E20/31)","v":{"v":104781.8365,"d":"104,782"}},{"$f":"MIN(E11+F8,F8*'Assumptions'!F20/28)","v":{"v":165168.805,"d":"165,169"}},{"$f":"MIN(F11+G8,G8*'Assumptions'!G20/31)","v":{"v":226506.56322580646,"d":"226,507"}},{"$f":"MIN(G11+H8,H8*'Assumptions'!H20/30)","v":{"v":316466.7106666667,"d":"316,467"}},{"$f":"MIN(H11+I8,I8*'Assumptions'!I20/31)","v":{"v":370981.7909677419,"d":"370,982"}},{"$f":"MIN(I11+J8,J8*'Assumptions'!J20/30)","v":{"v":419481.1513333333,"d":"419,481"}},{"$f":"MIN(J11+K8,K8*'Assumptions'!K20/31)","v":{"v":479522.6496774194,"d":"479,523"}},{"$f":"SUM($G$42:$G$49)","v":{"v":500801.3,"d":"500,801"}},{"$f":"MAX(M10,MIN(M8*'Assumptions'!M20/30,L11+M8-M9))","v":{"v":573849.5845,"d":"573,850"}},{"$f":"MAX(N10,MIN(N8*'Assumptions'!N20/31,M11+N8-N9))","v":{"v":587433.8949677419,"d":"587,434"}},{"$f":"MAX(O10,MIN(O8*'Assumptions'!O20/30,N11+O8-O9))","v":{"v":605227.938,"d":"605,228"}},{"$f":"MAX(P10,MIN(P8*'Assumptions'!P20/31,O11+P8-P9))","v":{"v":894862.5163709677,"d":"894,863"}}]
[null,null,"Customer cash receipts",null,{"$f":"E8+'Actual inputs'!$E$58-E11","v":0},{"$f":"F8+E11-F11","v":{"v":55231.19500000001,"d":"55,231"}},{"$f":"G8+F11-G11","v":{"v":114204.82827419357,"d":"114,205"}},{"$f":"H8+G11-H11","v":{"v":147389.88555913977,"d":"147,390"}},{"$f":"I8+H11-I11","v":{"v":232995.80769892473,"d":"232,996"}},{"$f":"J8+I11-J11","v":{"v":266111.5031344087,"d":"266,112"}},{"$f":"K8+J11-K11","v":{"v":311588.555155914,"d":"311,589"}},{"$f":"L8+K11-L11","v":{"v":366842.35817741934,"d":"366,842"}},{"$f":"M8+L11-M11","v":{"v":425681.11,"d":"425,681"}},{"$f":"N8+M11-N11","v":{"v":492261.543532258,"d":"492,262"}},{"$f":"O8+N11-O11","v":{"v":500972.76096774184,"d":"500,973"}},{"$f":"P8+O11-P11","v":{"v":502957.9361290324,"d":"502,958"}}]
[]
[null,null,"Vendor expense incurred",null,{"$f":"-'P&L'!E10-'P&L'!E11-'P&L'!E12","v":{"v":77600,"d":"77,600"}},{"$f":"-'P&L'!F10-'P&L'!F11-'P&L'!F12","v":{"v":85400,"d":"85,400"}},{"$f":"-'P&L'!G10-'P&L'!G11-'P&L'!G12","v":{"v":123950,"d":"123,950"}},{"$f":"-'P&L'!H10-'P&L'!H11-'P&L'!H12","v":{"v":167550,"d":"167,550"}},{"$f":"-'P&L'!I10-'P&L'!I11-'P&L'!I12","v":{"v":201650,"d":"201,650"}},{"$f":"-'P&L'!J10-'P&L'!J11-'P&L'!J12","v":{"v":217000,"d":"217,000"}},{"$f":"-'P&L'!K10-'P&L'!K11-'P&L'!K12","v":{"v":252700,"d":"252,700"}},{"$f":"-'P&L'!L10-'P&L'!L11-'P&L'!L12","v":{"v":263200,"d":"263,200"}},{"$f":"-'P&L'!M10-'P&L'!M11-'P&L'!M12","v":{"v":274300,"d":"274,300"}},{"$f":"-'P&L'!N10-'P&L'!N11-'P&L'!N12","v":{"v":277400,"d":"277,400"}},{"$f":"-'P&L'!O10-'P&L'!O11-'P&L'!O12","v":{"v":283900,"d":"283,900"}},{"$f":"-'P&L'!P10-'P&L'!P11-'P&L'!P12","v":{"v":286950,"d":"286,950"}}]
[null,null,"Unpaid opening supplier invoices",null,{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"SUM($I$56:$I$63)-SUMIFS($O$56:$O$63,$N$56:$N$63,\"<=\"&46295,$N$56:$N$63,\">0\")","v":{"v":84054.20000000001,"d":"84,054"}},{"$f":"SUM($I$56:$I$63)-SUMIFS($O$56:$O$63,$N$56:$N$63,\"<=\"&46326,$N$56:$N$63,\">0\")","v":{"v":48394.840000000026,"d":"48,395"}},{"$f":"SUM($I$56:$I$63)-SUMIFS($O$56:$O$63,$N$56:$N$63,\"<=\"&46356,$N$56:$N$63,\">0\")","v":{"v":48394.840000000026,"d":"48,395"}},{"$f":"SUM($I$56:$I$63)-SUMIFS($O$56:$O$63,$N$56:$N$63,\"<=\"&46387,$N$56:$N$63,\">0\")","v":{"v":48394.840000000026,"d":"48,395"}}]
[null,null,"Closing trade payables",null,{"$f":"E14*'Assumptions'!E23/31+E15","v":{"v":75096.7741935484,"d":"75,097"}},{"$f":"F14*'Assumptions'!F23/28+F15","v":{"v":91500,"d":"91,500"}},{"$f":"G14*'Assumptions'!G23/31+G15","v":{"v":119951.6129032258,"d":"119,952"}},{"$f":"H14*'Assumptions'!H23/30+H15","v":{"v":167550,"d":"167,550"}},{"$f":"I14*'Assumptions'!I23/31+I15","v":{"v":195145.16129032258,"d":"195,145"}},{"$f":"J14*'Assumptions'!J23/30+J15","v":{"v":217000,"d":"217,000"}},{"$f":"K14*'Assumptions'!K23/31+K15","v":{"v":244548.38709677418,"d":"244,548"}},{"$f":"SUM($I$56:$I$63)","v":{"v":254709.68,"d":"254,710"}},{"$f":"M14*'Assumptions'!M23/30+M15","v":{"v":358354.2,"d":"358,354"}},{"$f":"N14*'Assumptions'!N23/31+N15","v":{"v":316846.45290322584,"d":"316,846"}},{"$f":"O14*'Assumptions'!O23/30+O15","v":{"v":332294.84,"d":"332,295"}},{"$f":"P14*'Assumptions'!P23/31+P15","v":{"v":326088.3883870968,"d":"326,088"}}]
[null,null,"Supplier cash payments",null,{"$f":"-(E14+'Actual inputs'!$E$59-E16)","v":{"v":-67503.2258064516,"d":"(67,503)"}},{"$f":"-(F14+E16-F16)","v":{"v":-68996.7741935484,"d":"(68,997)"}},{"$f":"-(G14+F16-G16)","v":{"v":-95498.3870967742,"d":"(95,498)"}},{"$f":"-(H14+G16-H16)","v":{"v":-119951.61290322582,"d":"(119,952)"}},{"$f":"-(I14+H16-I16)","v":{"v":-174054.83870967742,"d":"(174,055)"}},{"$f":"-(J14+I16-J16)","v":{"v":-195145.16129032255,"d":"(195,145)"}},{"$f":"-(K14+J16-K16)","v":{"v":-225151.61290322582,"d":"(225,152)"}},{"$f":"-(L14+K16-L16)","v":{"v":-253038.7070967742,"d":"(253,039)"}},{"$f":"-(M14+L16-M16)","v":{"v":-170655.47999999992,"d":"(170,655)"}},{"$f":"-(N14+M16-N16)","v":{"v":-318907.7470967741,"d":"(318,908)"}},{"$f":"-(O14+N16-O16)","v":{"v":-268451.61290322576,"d":"(268,452)"}},{"$f":"-(P14+O16-P16)","v":{"v":-293156.45161290327,"d":"(293,156)"}}]
[]
[null,null,"Closing contract assets / net unbilled work",null,{"$f":"'Projects'!E174","v":{"v":16481.107777777783,"d":"16,481"}},{"$f":"'Projects'!F174","v":{"v":34666.66666666666,"d":"34,667"}},{"$f":"'Projects'!G174","v":{"v":62277.71697318011,"d":"62,278"}},{"$f":"'Projects'!H174","v":{"v":99610.45382047075,"d":"99,610"}},{"$f":"'Projects'!I174","v":{"v":144832.97211275317,"d":"144,833"}},{"$f":"'Projects'!J174","v":{"v":210993.625692392,"d":"210,994"}},{"$f":"'Projects'!K174","v":{"v":269447.2361459747,"d":"269,447"}},{"$f":"'Projects'!L174","v":{"v":330494.70438733016,"d":"330,495"}},{"$f":"'Projects'!M174","v":{"v":358155.66499012394,"d":"358,156"}},{"$f":"'Projects'!N174","v":{"v":332799.98578877223,"d":"332,800"}},{"$f":"'Projects'!O174","v":{"v":306796.6346852764,"d":"306,797"}},{"$f":"'Projects'!P174","v":0}]
[null,null,"Closing retention receivables",null,{"$f":"'Projects'!E178","v":{"v":5514.833500000001,"d":"5,515"}},{"$f":"'Projects'!F178","v":{"v":11600,"d":"11,600"}},{"$f":"'Projects'!G178","v":{"v":20839.0835,"d":"20,839"}},{"$f":"'Projects'!H178","v":{"v":33331.1905,"d":"33,331"}},{"$f":"'Projects'!I178","v":{"v":48463.3425,"d":"48,463"}},{"$f":"'Projects'!J178","v":{"v":65021.809,"d":"65,022"}},{"$f":"'Projects'!K178","v":{"v":84581.2855,"d":"84,581"}},{"$f":"'Projects'!L178","v":{"v":105008.707,"d":"105,009"}},{"$f":"'Projects'!M178","v":{"v":131257.6225,"d":"131,258"}},{"$f":"'Projects'!N178","v":{"v":157881.0885,"d":"157,881"}},{"$f":"'Projects'!O178","v":{"v":185184.60450000002,"d":"185,185"}},{"$f":"'Projects'!P178","v":{"v":226900,"d":"226,900"}}]
[null,null,"Closing customer advances",null,{"$f":"'Projects'!E175","v":0},{"$f":"'Projects'!F175","v":0},{"$f":"'Projects'!G175","v":0},{"$f":"'Projects'!H175","v":0},{"$f":"'Projects'!I175","v":0},{"$f":"'Projects'!J175","v":0},{"$f":"'Projects'!K175","v":0},{"$f":"'Projects'!L175","v":0},{"$f":"'Projects'!M175","v":0},{"$f":"'Projects'!N175","v":0},{"$f":"'Projects'!O175","v":0},{"$f":"'Projects'!P175","v":0}]
[]
[null,null,"Direct and administration payroll paid",null,{"$f":"'P&L'!E9+'P&L'!E17","v":{"v":-54900,"d":"(54,900)"}},{"$f":"'P&L'!F9+'P&L'!F17","v":{"v":-57600,"d":"(57,600)"}},{"$f":"'P&L'!G9+'P&L'!G17","v":{"v":-69550,"d":"(69,550)"}},{"$f":"'P&L'!H9+'P&L'!H17","v":{"v":-81450,"d":"(81,450)"}},{"$f":"'P&L'!I9+'P&L'!I17","v":{"v":-92850,"d":"(92,850)"}},{"$f":"'P&L'!J9+'P&L'!J17","v":{"v":-98000,"d":"(98,000)"}},{"$f":"'P&L'!K9+'P&L'!K17","v":{"v":-112800,"d":"(112,800)"}},{"$f":"'P&L'!L9+'P&L'!L17","v":{"v":-117800,"d":"(117,800)"}},{"$f":"'P&L'!M9+'P&L'!M17","v":{"v":-123200,"d":"(123,200)"}},{"$f":"'P&L'!N9+'P&L'!N17","v":{"v":-125600,"d":"(125,600)"}},{"$f":"'P&L'!O9+'P&L'!O17","v":{"v":-130100,"d":"(130,100)"}},{"$f":"'P&L'!P9+'P&L'!P17","v":{"v":-132050,"d":"(132,050)"}}]
[null,null,"Operating overhead cash paid",null,{"$f":"'P&L'!E18+'P&L'!E19","v":{"v":-16000,"d":"(16,000)"}},{"$f":"'P&L'!F18+'P&L'!F19","v":{"v":-16000,"d":"(16,000)"}},{"$f":"'P&L'!G18+'P&L'!G19","v":{"v":-16000,"d":"(16,000)"}},{"$f":"'P&L'!H18+'P&L'!H19","v":{"v":-16000,"d":"(16,000)"}},{"$f":"'P&L'!I18+'P&L'!I19","v":{"v":-16000,"d":"(16,000)"}},{"$f":"'P&L'!J18+'P&L'!J19","v":{"v":-16000,"d":"(16,000)"}},{"$f":"'P&L'!K18+'P&L'!K19","v":{"v":-16000,"d":"(16,000)"}},{"$f":"'P&L'!L18+'P&L'!L19","v":{"v":-16000,"d":"(16,000)"}},{"$f":"'P&L'!M18+'P&L'!M19","v":{"v":-17000,"d":"(17,000)"}},{"$f":"'P&L'!N18+'P&L'!N19","v":{"v":-17000,"d":"(17,000)"}},{"$f":"'P&L'!O18+'P&L'!O19","v":{"v":-17000,"d":"(17,000)"}},{"$f":"'P&L'!P18+'P&L'!P19","v":{"v":-17000,"d":"(17,000)"}}]
[null,null,"Current tax paid",null,{"$f":"-'Assumptions'!E29","v":0},{"$f":"-'Assumptions'!F29","v":0},{"$f":"-'Assumptions'!G29","v":{"v":-9000,"d":"(9,000)"}},{"$f":"-'Assumptions'!H29","v":0},{"$f":"-'Assumptions'!I29","v":0},{"$f":"-'Assumptions'!J29","v":{"v":-12000,"d":"(12,000)"}},{"$f":"-'Assumptions'!K29","v":0},{"$f":"-'Assumptions'!L29","v":0},{"$f":"-'Assumptions'!M29","v":{"v":-18000,"d":"(18,000)"}},{"$f":"-'Assumptions'!N29","v":0},{"$f":"-'Assumptions'!O29","v":0},{"$f":"-'Assumptions'!P29","v":{"v":-16000,"d":"(16,000)"}}]
[null,null,"Interest paid",null,{"$f":"'P&L'!E25","v":{"v":-1237.5,"d":"(1,238)"}},{"$f":"'P&L'!F25","v":{"v":-1207.7083333333333,"d":"(1,208)"}},{"$f":"'P&L'!G25","v":{"v":-1177.9166666666667,"d":"(1,178)"}},{"$f":"'P&L'!H25","v":{"v":-1148.125,"d":"(1,148)"}},{"$f":"'P&L'!I25","v":{"v":-1118.3333333333333,"d":"(1,118)"}},{"$f":"'P&L'!J25","v":{"v":-1088.5416666666667,"d":"(1,089)"}},{"$f":"'P&L'!K25","v":{"v":-1058.75,"d":"(1,059)"}},{"$f":"'P&L'!L25","v":{"v":-1028.9583333333333,"d":"(1,029)"}},{"$f":"'P&L'!M25","v":{"v":-999.1666666666666,"d":"(999)"}},{"$f":"'P&L'!N25","v":{"v":-969.375,"d":"(969)"}},{"$f":"'P&L'!O25","v":{"v":-939.5833333333334,"d":"(940)"}},{"$f":"'P&L'!P25","v":{"v":-909.7916666666666,"d":"(910)"}}]
[null,null,"Capital expenditure paid",null,{"$f":"-'Assumptions'!E26","v":{"v":-6000,"d":"(6,000)"}},{"$f":"-'Assumptions'!F26","v":{"v":-4000,"d":"(4,000)"}},{"$f":"-'Assumptions'!G26","v":{"v":-8000,"d":"(8,000)"}},{"$f":"-'Assumptions'!H26","v":{"v":-6000,"d":"(6,000)"}},{"$f":"-'Assumptions'!I26","v":{"v":-9000,"d":"(9,000)"}},{"$f":"-'Assumptions'!J26","v":{"v":-5000,"d":"(5,000)"}},{"$f":"-'Assumptions'!K26","v":{"v":-8000,"d":"(8,000)"}},{"$f":"-'Assumptions'!L26","v":{"v":-6000,"d":"(6,000)"}},{"$f":"-'Assumptions'!M26","v":{"v":-42000,"d":"(42,000)"}},{"$f":"-'Assumptions'!N26","v":{"v":-9000,"d":"(9,000)"}},{"$f":"-'Assumptions'!O26","v":{"v":-12000,"d":"(12,000)"}},{"$f":"-'Assumptions'!P26","v":{"v":-8000,"d":"(8,000)"}}]
[null,null,"Principal repaid",null,{"$f":"-'Assets debt'!E14","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assets debt'!F14","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assets debt'!G14","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assets debt'!H14","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assets debt'!I14","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assets debt'!J14","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assets debt'!K14","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assets debt'!L14","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assets debt'!M14","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assets debt'!N14","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assets debt'!O14","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assets debt'!P14","v":{"v":-6500,"d":"(6,500)"}}]
[null,null,"Direct cash net change",null,{"$f":"SUM(E12,E17,E23:E28)","v":{"v":-152140.7258064516,"d":"(152,141)"}},{"$f":"SUM(F12,F17,F23:F28)","v":{"v":-99073.28752688172,"d":"(99,073)"}},{"$f":"SUM(G12,G17,G23:G28)","v":{"v":-91521.4754892473,"d":"(91,521)"}},{"$f":"SUM(H12,H17,H23:H28)","v":{"v":-83659.85234408604,"d":"(83,660)"}},{"$f":"SUM(I12,I17,I23:I28)","v":{"v":-66527.36434408602,"d":"(66,527)"}},{"$f":"SUM(J12,J17,J23:J28)","v":{"v":-67622.19982258056,"d":"(67,622)"}},{"$f":"SUM(K12,K17,K23:K28)","v":{"v":-57921.80774731183,"d":"(57,922)"}},{"$f":"SUM(L12,L17,L23:L28)","v":{"v":-33525.30725268819,"d":"(33,525)"}},{"$f":"SUM(M12,M17,M23:M28)","v":{"v":47326.463333333406,"d":"47,326"}},{"$f":"SUM(N12,N17,N23:N28)","v":{"v":14284.421435483906,"d":"14,284"}},{"$f":"SUM(O12,O17,O23:O28)","v":{"v":65981.56473118273,"d":"65,982"}},{"$f":"SUM(P12,P17,P23:P28)","v":{"v":29341.692849462474,"d":"29,342"}}]
{"$rows_empty":9}
[null,null,"Open trade receivables at 31 August"]
[]
[null,null,"Invoice","Customer","Issued","Due","Outstanding","Planned receipt","Case receipt date","Days overdue","Ageing","Receipt amount"]
[null,null,"AR-01","Fictional customer 01","2026-05-20","2026-06-19",{"v":60096.16,"d":"60,096"},"2026-09-04",{"$f":"H42+'Assumptions'!M32","v":"2026-09-04"},{"$f":"MAX(0,46265-F42)","v":73},{"$f":"IF(J42=0,\"Current\",IF(J42<=30,\"1–30\",IF(J42<=60,\"31–60\",IF(J42<=90,\"61–90\",\"90+\"))))","v":"61–90"},{"$f":"G42","v":{"v":60096.16,"d":"60,096"}}]
[null,null,"AR-02","Fictional customer 02","2026-06-18","2026-07-18",{"v":70112.18,"d":"70,112"},"2026-09-08",{"$f":"H43+'Assumptions'!M32","v":"2026-09-08"},{"$f":"MAX(0,46265-F43)","v":44},{"$f":"IF(J43=0,\"Current\",IF(J43<=30,\"1–30\",IF(J43<=60,\"31–60\",IF(J43<=90,\"61–90\",\"90+\"))))","v":"31–60"},{"$f":"G43","v":{"v":70112.18,"d":"70,112"}}]
[null,null,"AR-03","Fictional customer 03","2026-07-06","2026-08-05",{"v":45072.12,"d":"45,072"},"2026-09-11",{"$f":"H44+'Assumptions'!M32","v":"2026-09-11"},{"$f":"MAX(0,46265-F44)","v":26},{"$f":"IF(J44=0,\"Current\",IF(J44<=30,\"1–30\",IF(J44<=60,\"31–60\",IF(J44<=90,\"61–90\",\"90+\"))))","v":"1–30"},{"$f":"G44","v":{"v":45072.12,"d":"45,072"}}]
[null,null,"AR-04","Fictional customer 04","2026-07-20","2026-08-19",{"v":80128.21,"d":"80,128"},"2026-09-15",{"$f":"H45+'Assumptions'!M32","v":"2026-09-15"},{"$f":"MAX(0,46265-F45)","v":12},{"$f":"IF(J45=0,\"Current\",IF(J45<=30,\"1–30\",IF(J45<=60,\"31–60\",IF(J45<=90,\"61–90\",\"90+\"))))","v":"1–30"},{"$f":"G45","v":{"v":80128.21,"d":"80,128"}}]
[null,null,"AR-05","Fictional customer 05","2026-08-02","2026-09-01",{"v":50080.13,"d":"50,080"},"2026-09-18",{"$f":"H46+'Assumptions'!M32","v":"2026-09-18"},{"$f":"MAX(0,46265-F46)","v":0},{"$f":"IF(J46=0,\"Current\",IF(J46<=30,\"1–30\",IF(J46<=60,\"31–60\",IF(J46<=90,\"61–90\",\"90+\"))))","v":"Current"},{"$f":"G46","v":{"v":50080.13,"d":"50,080"}}]
[null,null,"AR-06","Fictional customer 06","2026-08-10","2026-09-09",{"v":65104.17,"d":"65,104"},"2026-09-22",{"$f":"H47+'Assumptions'!M32","v":"2026-09-22"},{"$f":"MAX(0,46265-F47)","v":0},{"$f":"IF(J47=0,\"Current\",IF(J47<=30,\"1–30\",IF(J47<=60,\"31–60\",IF(J47<=90,\"61–90\",\"90+\"))))","v":"Current"},{"$f":"G47","v":{"v":65104.17,"d":"65,104"}}]
[null,null,"AR-07","Fictional customer 07","2026-08-18","2026-09-17",{"v":55088.14,"d":"55,088"},"2026-09-25",{"$f":"H48+'Assumptions'!M32","v":"2026-09-25"},{"$f":"MAX(0,46265-F48)","v":0},{"$f":"IF(J48=0,\"Current\",IF(J48<=30,\"1–30\",IF(J48<=60,\"31–60\",IF(J48<=90,\"61–90\",\"90+\"))))","v":"Current"},{"$f":"G48","v":{"v":55088.14,"d":"55,088"}}]
[null,null,"AR-08","Fictional customer 08","2026-08-25","2026-09-24",{"v":75120.19,"d":"75,120"},"2026-10-02",{"$f":"H49+'Assumptions'!M32","v":"2026-10-02"},{"$f":"MAX(0,46265-F49)","v":0},{"$f":"IF(J49=0,\"Current\",IF(J49<=30,\"1–30\",IF(J49<=60,\"31–60\",IF(J49<=90,\"61–90\",\"90+\"))))","v":"Current"},{"$f":"G49","v":{"v":75120.19,"d":"75,120"}}]
[]
[]
[]
[null,null,"Supplier payments and prerequisites"]
[]
[null,null,"Invoice","Supplier","Issued","Due","Original total","Paid to date","Outstanding","Planned date","Approval","Review","Hold","Payment date","Eligible amount","Days overdue"]
[null,null,"AP-01","Fictional supplier 01","2026-05-20","2026-06-19",{"v":35512.26,"d":"35,512"},{"v":2400,"d":"2,400"},{"$f":"G56-H56","v":{"v":33112.26,"d":"33,112"}},"2026-09-04","Approved","Complete","No",{"$f":"IF(AND(K56=\"Approved\",L56=\"Complete\",M56=\"No\"),J56,0)","v":"2026-09-04"},{"$f":"IF(N56>0,I56,0)","v":{"v":33112.26,"d":"33,112"}},{"$f":"MAX(0,46265-F56)","v":73}]
[null,null,"AP-02","Fictional supplier 02","2026-06-18","2026-07-18",{"v":22923.87,"d":"22,924"},0,{"$f":"G57-H57","v":{"v":22923.87,"d":"22,924"}},"2026-09-08","Pending","Complete","Yes",{"$f":"IF(AND(K57=\"Approved\",L57=\"Complete\",M57=\"No\"),J57,0)","v":"00:00:00"},{"$f":"IF(N57>0,I57,0)","v":0},{"$f":"MAX(0,46265-F57)","v":44}]
[null,null,"AP-03","Fictional supplier 03","2026-07-06","2026-08-05",{"v":39406.45,"d":"39,406"},{"v":1200,"d":"1,200"},{"$f":"G58-H58","v":{"v":38206.45,"d":"38,206"}},"2026-09-11","Approved","Complete","No",{"$f":"IF(AND(K58=\"Approved\",L58=\"Complete\",M58=\"No\"),J58,0)","v":"2026-09-11"},{"$f":"IF(N58>0,I58,0)","v":{"v":38206.45,"d":"38,206"}},{"$f":"MAX(0,46265-F58)","v":26}]
[null,null,"AP-04","Fictional supplier 04","2026-07-20","2026-08-19",{"v":25470.97,"d":"25,471"},0,{"$f":"G59-H59","v":{"v":25470.97,"d":"25,471"}},"2026-09-15","Approved","Pending","No",{"$f":"IF(AND(K59=\"Approved\",L59=\"Complete\",M59=\"No\"),J59,0)","v":"00:00:00"},{"$f":"IF(N59>0,I59,0)","v":0},{"$f":"MAX(0,46265-F59)","v":12}]
[null,null,"AP-05","Fictional supplier 05","2026-08-02","2026-09-01",{"v":43953.55,"d":"43,954"},{"v":3200,"d":"3,200"},{"$f":"G60-H60","v":{"v":40753.55,"d":"40,754"}},"2026-09-18","Approved","Complete","No",{"$f":"IF(AND(K60=\"Approved\",L60=\"Complete\",M60=\"No\"),J60,0)","v":"2026-09-18"},{"$f":"IF(N60>0,I60,0)","v":{"v":40753.55,"d":"40,754"}},{"$f":"MAX(0,46265-F60)","v":0}]
[null,null,"AP-06","Fictional supplier 06","2026-08-10","2026-09-09",{"v":30565.16,"d":"30,565"},0,{"$f":"G61-H61","v":{"v":30565.16,"d":"30,565"}},"2026-09-22","Approved","Complete","No",{"$f":"IF(AND(K61=\"Approved\",L61=\"Complete\",M61=\"No\"),J61,0)","v":"2026-09-22"},{"$f":"IF(N61>0,I61,0)","v":{"v":30565.16,"d":"30,565"}},{"$f":"MAX(0,46265-F61)","v":0}]
[null,null,"AP-07","Fictional supplier 07","2026-08-18","2026-09-17",{"v":28018.06,"d":"28,018"},0,{"$f":"G62-H62","v":{"v":28018.06,"d":"28,018"}},"2026-09-25","Approved","Complete","No",{"$f":"IF(AND(K62=\"Approved\",L62=\"Complete\",M62=\"No\"),J62,0)","v":"2026-09-25"},{"$f":"IF(N62>0,I62,0)","v":{"v":28018.06,"d":"28,018"}},{"$f":"MAX(0,46265-F62)","v":0}]
[null,null,"AP-08","Fictional supplier 08","2026-08-25","2026-09-24",{"v":37459.36,"d":"37,459"},{"v":1800,"d":"1,800"},{"$f":"G63-H63","v":{"v":35659.36,"d":"35,659"}},"2026-10-02","Approved","Complete","No",{"$f":"IF(AND(K63=\"Approved\",L63=\"Complete\",M63=\"No\"),J63,0)","v":"2026-10-02"},{"$f":"IF(N63>0,I63,0)","v":{"v":35659.36,"d":"35,659"}},{"$f":"MAX(0,46265-F63)","v":0}]

{"sheet":"Assets debt","index":9,"n_rows":22,"n_cols":16,"rows_kept":22}
[]
[null,null,"Assets debt"]
[]
[null,null,"Selected case",null,{"$f":"'Assumptions'!$G$4","v":"Base"},null,null,"EUR. Entirely fictional."]
[]
[{"$nulls":4},"Actual","Actual","Actual","Actual","Actual","Actual","Actual","Actual","Forecast","Forecast","Forecast","Forecast"]
[{"$nulls":4},"2026-01-01","2026-02-01","2026-03-01","2026-04-01","2026-05-01","2026-06-01","2026-07-01","2026-08-01","2026-09-01","2026-10-01","2026-11-01","2026-12-01"]
[null,null,"Fixed assets at cost",null,{"$f":"'Actual inputs'!$E$66+'Assumptions'!E26","v":{"v":226000,"d":"226,000"}},{"$f":"E8+'Assumptions'!F26","v":{"v":230000,"d":"230,000"}},{"$f":"F8+'Assumptions'!G26","v":{"v":238000,"d":"238,000"}},{"$f":"G8+'Assumptions'!H26","v":{"v":244000,"d":"244,000"}},{"$f":"H8+'Assumptions'!I26","v":{"v":253000,"d":"253,000"}},{"$f":"I8+'Assumptions'!J26","v":{"v":258000,"d":"258,000"}},{"$f":"J8+'Assumptions'!K26","v":{"v":266000,"d":"266,000"}},{"$f":"K8+'Assumptions'!L26","v":{"v":272000,"d":"272,000"}},{"$f":"L8+'Assumptions'!M26","v":{"v":314000,"d":"314,000"}},{"$f":"M8+'Assumptions'!N26","v":{"v":323000,"d":"323,000"}},{"$f":"N8+'Assumptions'!O26","v":{"v":335000,"d":"335,000"}},{"$f":"O8+'Assumptions'!P26","v":{"v":343000,"d":"343,000"}}]
[null,null,"Depreciation expense",null,{"$f":"-('Actual inputs'!$E$66-'Actual inputs'!$E$67)/'Assumptions'!$E$151-(E8-'Actual inputs'!$E$66)/'Assumptions'!$E$150","v":{"v":-3625,"d":"(3,625)"}},{"$f":"-('Actual inputs'!$E$66-'Actual inputs'!$E$67)/'Assumptions'!$E$151-(F8-'Actual inputs'!$E$66)/'Assumptions'!$E$150","v":{"v":-3708.3333333333335,"d":"(3,708)"}},{"$f":"-('Actual inputs'!$E$66-'Actual inputs'!$E$67)/'Assumptions'!$E$151-(G8-'Actual inputs'!$E$66)/'Assumptions'!$E$150","v":{"v":-3875,"d":"(3,875)"}},{"$f":"-('Actual inputs'!$E$66-'Actual inputs'!$E$67)/'Assumptions'!$E$151-(H8-'Actual inputs'!$E$66)/'Assumptions'!$E$150","v":{"v":-4000,"d":"(4,000)"}},{"$f":"-('Actual inputs'!$E$66-'Actual inputs'!$E$67)/'Assumptions'!$E$151-(I8-'Actual inputs'!$E$66)/'Assumptions'!$E$150","v":{"v":-4187.5,"d":"(4,188)"}},{"$f":"-('Actual inputs'!$E$66-'Actual inputs'!$E$67)/'Assumptions'!$E$151-(J8-'Actual inputs'!$E$66)/'Assumptions'!$E$150","v":{"v":-4291.666666666667,"d":"(4,292)"}},{"$f":"-('Actual inputs'!$E$66-'Actual inputs'!$E$67)/'Assumptions'!$E$151-(K8-'Actual inputs'!$E$66)/'Assumptions'!$E$150","v":{"v":-4458.333333333333,"d":"(4,458)"}},{"$f":"-('Actual inputs'!$E$66-'Actual inputs'!$E$67)/'Assumptions'!$E$151-(L8-'Actual inputs'!$E$66)/'Assumptions'!$E$150","v":{"v":-4583.333333333333,"d":"(4,583)"}},{"$f":"-('Actual inputs'!$E$66-'Actual inputs'!$E$67)/'Assumptions'!$E$151-(M8-'Actual inputs'!$E$66)/'Assumptions'!$E$150","v":{"v":-5458.333333333333,"d":"(5,458)"}},{"$f":"-('Actual inputs'!$E$66-'Actual inputs'!$E$67)/'Assumptions'!$E$151-(N8-'Actual inputs'!$E$66)/'Assumptions'!$E$150","v":{"v":-5645.833333333334,"d":"(5,646)"}},{"$f":"-('Actual inputs'!$E$66-'Actual inputs'!$E$67)/'Assumptions'!$E$151-(O8-'Actual inputs'!$E$66)/'Assumptions'!$E$150","v":{"v":-5895.833333333334,"d":"(5,896)"}},{"$f":"-('Actual inputs'!$E$66-'Actual inputs'!$E$67)/'Assumptions'!$E$151-(P8-'Actual inputs'!$E$66)/'Assumptions'!$E$150","v":{"v":-6062.5,"d":"(6,063)"}}]
[null,null,"Accumulated depreciation",null,{"$f":"'Actual inputs'!$E$67-E9","v":{"v":69625,"d":"69,625"}},{"$f":"E10-F9","v":{"v":73333.33333333333,"d":"73,333"}},{"$f":"F10-G9","v":{"v":77208.33333333333,"d":"77,208"}},{"$f":"G10-H9","v":{"v":81208.33333333333,"d":"81,208"}},{"$f":"H10-I9","v":{"v":85395.83333333333,"d":"85,396"}},{"$f":"I10-J9","v":{"v":89687.5,"d":"89,688"}},{"$f":"J10-K9","v":{"v":94145.83333333333,"d":"94,146"}},{"$f":"K10-L9","v":{"v":98729.16666666666,"d":"98,729"}},{"$f":"L10-M9","v":{"v":104187.49999999999,"d":"104,188"}},{"$f":"M10-N9","v":{"v":109833.33333333331,"d":"109,833"}},{"$f":"N10-O9","v":{"v":115729.16666666664,"d":"115,729"}},{"$f":"O10-P9","v":{"v":121791.66666666664,"d":"121,792"}}]
[null,null,"Net fixed assets",null,{"$f":"E8-E10","v":{"v":156375,"d":"156,375"}},{"$f":"F8-F10","v":{"v":156666.6666666667,"d":"156,667"}},{"$f":"G8-G10","v":{"v":160791.6666666667,"d":"160,792"}},{"$f":"H8-H10","v":{"v":162791.6666666667,"d":"162,792"}},{"$f":"I8-I10","v":{"v":167604.1666666667,"d":"167,604"}},{"$f":"J8-J10","v":{"v":168312.5,"d":"168,313"}},{"$f":"K8-K10","v":{"v":171854.1666666667,"d":"171,854"}},{"$f":"L8-L10","v":{"v":173270.83333333334,"d":"173,271"}},{"$f":"M8-M10","v":{"v":209812.5,"d":"209,813"}},{"$f":"N8-N10","v":{"v":213166.6666666667,"d":"213,167"}},{"$f":"O8-O10","v":{"v":219270.83333333337,"d":"219,271"}},{"$f":"P8-P10","v":{"v":221208.33333333337,"d":"221,208"}}]
[]
[null,null,"Opening debt",null,{"$f":"'Actual inputs'!$E$68","v":{"v":270000,"d":"270,000"}},{"$f":"E15","v":{"v":263500,"d":"263,500"}},{"$f":"F15","v":{"v":257000,"d":"257,000"}},{"$f":"G15","v":{"v":250500,"d":"250,500"}},{"$f":"H15","v":{"v":244000,"d":"244,000"}},{"$f":"I15","v":{"v":237500,"d":"237,500"}},{"$f":"J15","v":{"v":231000,"d":"231,000"}},{"$f":"K15","v":{"v":224500,"d":"224,500"}},{"$f":"L15","v":{"v":218000,"d":"218,000"}},{"$f":"M15","v":{"v":211500,"d":"211,500"}},{"$f":"N15","v":{"v":205000,"d":"205,000"}},{"$f":"O15","v":{"v":198500,"d":"198,500"}}]
[null,null,"Principal repayment",null,{"$f":"MIN(E13,'Assumptions'!$E$149)","v":{"v":6500,"d":"6,500"}},{"$f":"MIN(F13,'Assumptions'!$E$149)","v":{"v":6500,"d":"6,500"}},{"$f":"MIN(G13,'Assumptions'!$E$149)","v":{"v":6500,"d":"6,500"}},{"$f":"MIN(H13,'Assumptions'!$E$149)","v":{"v":6500,"d":"6,500"}},{"$f":"MIN(I13,'Assumptions'!$E$149)","v":{"v":6500,"d":"6,500"}},{"$f":"MIN(J13,'Assumptions'!$E$149)","v":{"v":6500,"d":"6,500"}},{"$f":"MIN(K13,'Assumptions'!$E$149)","v":{"v":6500,"d":"6,500"}},{"$f":"MIN(L13,'Assumptions'!$E$149)","v":{"v":6500,"d":"6,500"}},{"$f":"MIN(M13,'Assumptions'!$E$149)","v":{"v":6500,"d":"6,500"}},{"$f":"MIN(N13,'Assumptions'!$E$149)","v":{"v":6500,"d":"6,500"}},{"$f":"MIN(O13,'Assumptions'!$E$149)","v":{"v":6500,"d":"6,500"}},{"$f":"MIN(P13,'Assumptions'!$E$149)","v":{"v":6500,"d":"6,500"}}]
[null,null,"Closing debt",null,{"$f":"E13-E14","v":{"v":263500,"d":"263,500"}},{"$f":"F13-F14","v":{"v":257000,"d":"257,000"}},{"$f":"G13-G14","v":{"v":250500,"d":"250,500"}},{"$f":"H13-H14","v":{"v":244000,"d":"244,000"}},{"$f":"I13-I14","v":{"v":237500,"d":"237,500"}},{"$f":"J13-J14","v":{"v":231000,"d":"231,000"}},{"$f":"K13-K14","v":{"v":224500,"d":"224,500"}},{"$f":"L13-L14","v":{"v":218000,"d":"218,000"}},{"$f":"M13-M14","v":{"v":211500,"d":"211,500"}},{"$f":"N13-N14","v":{"v":205000,"d":"205,000"}},{"$f":"O13-O14","v":{"v":198500,"d":"198,500"}},{"$f":"P13-P14","v":{"v":192000,"d":"192,000"}}]
[null,null,"Interest expense",null,{"$f":"-E13*'Assumptions'!$E$147/12","v":{"v":-1237.5,"d":"(1,238)"}},{"$f":"-F13*'Assumptions'!$E$147/12","v":{"v":-1207.7083333333333,"d":"(1,208)"}},{"$f":"-G13*'Assumptions'!$E$147/12","v":{"v":-1177.9166666666667,"d":"(1,178)"}},{"$f":"-H13*'Assumptions'!$E$147/12","v":{"v":-1148.125,"d":"(1,148)"}},{"$f":"-I13*'Assumptions'!$E$147/12","v":{"v":-1118.3333333333333,"d":"(1,118)"}},{"$f":"-J13*'Assumptions'!$E$147/12","v":{"v":-1088.5416666666667,"d":"(1,089)"}},{"$f":"-K13*'Assumptions'!$E$147/12","v":{"v":-1058.75,"d":"(1,059)"}},{"$f":"-L13*'Assumptions'!$E$147/12","v":{"v":-1028.9583333333333,"d":"(1,029)"}},{"$f":"-M13*'Assumptions'!$E$147/12","v":{"v":-999.1666666666666,"d":"(999)"}},{"$f":"-N13*'Assumptions'!$E$147/12","v":{"v":-969.375,"d":"(969)"}},{"$f":"-O13*'Assumptions'!$E$147/12","v":{"v":-939.5833333333334,"d":"(940)"}},{"$f":"-P13*'Assumptions'!$E$147/12","v":{"v":-909.7916666666666,"d":"(910)"}}]
[]
[null,null,"Current tax expense",null,{"$f":"'P&L'!E27","v":0},{"$f":"'P&L'!F27","v":0},{"$f":"'P&L'!G27","v":0},{"$f":"'P&L'!H27","v":{"v":-3405.3503694581336,"d":"(3,405)"}},{"$f":"'P&L'!I27","v":{"v":-6411.944991789825,"d":"(6,412)"}},{"$f":"'P&L'!J27","v":{"v":-12189.955049261087,"d":"(12,190)"}},{"$f":"'P&L'!K27","v":{"v":-12525.211424049883,"d":"(12,525)"}},{"$f":"'P&L'!L27","v":{"v":-13396.721314937768,"d":"(13,397)"}},{"$f":"'P&L'!M27","v":{"v":-26336.354120558735,"d":"(26,336)"}},{"$f":"'P&L'!N27","v":{"v":-16099.68649306297,"d":"(16,100)"}},{"$f":"'P&L'!O27","v":{"v":-16446.310445967545,"d":"(16,446)"}},{"$f":"'P&L'!P27","v":{"v":-16907.796729611364,"d":"(16,908)"}}]
[null,null,"Current tax cash paid",null,{"$f":"'Assumptions'!E29","v":0},{"$f":"'Assumptions'!F29","v":0},{"$f":"'Assumptions'!G29","v":{"v":9000,"d":"9,000"}},{"$f":"'Assumptions'!H29","v":0},{"$f":"'Assumptions'!I29","v":0},{"$f":"'Assumptions'!J29","v":{"v":12000,"d":"12,000"}},{"$f":"'Assumptions'!K29","v":0},{"$f":"'Assumptions'!L29","v":0},{"$f":"'Assumptions'!M29","v":{"v":18000,"d":"18,000"}},{"$f":"'Assumptions'!N29","v":0},{"$f":"'Assumptions'!O29","v":0},{"$f":"'Assumptions'!P29","v":{"v":16000,"d":"16,000"}}]
[null,null,"Net tax liability / (prepayment)",null,{"$f":"'Actual inputs'!$E$64-E18-E19","v":{"v":10000,"d":"10,000"}},{"$f":"E20-F18-F19","v":{"v":10000,"d":"10,000"}},{"$f":"F20-G18-G19","v":{"v":1000,"d":"1,000"}},{"$f":"G20-H18-H19","v":{"v":4405.350369458134,"d":"4,405"}},{"$f":"H20-I18-I19","v":{"v":10817.295361247958,"d":"10,817"}},{"$f":"I20-J18-J19","v":{"v":11007.250410509045,"d":"11,007"}},{"$f":"J20-K18-K19","v":{"v":23532.461834558926,"d":"23,532"}},{"$f":"K20-L18-L19","v":{"v":36929.18314949669,"d":"36,929"}},{"$f":"L20-M18-M19","v":{"v":45265.53727005543,"d":"45,266"}},{"$f":"M20-N18-N19","v":{"v":61365.223763118396,"d":"61,365"}},{"$f":"N20-O18-O19","v":{"v":77811.53420908595,"d":"77,812"}},{"$f":"O20-P18-P19","v":{"v":78719.33093869731,"d":"78,719"}}]
[null,null,"Tax payable",null,{"$f":"MAX(0,E20)","v":{"v":10000,"d":"10,000"}},{"$f":"MAX(0,F20)","v":{"v":10000,"d":"10,000"}},{"$f":"MAX(0,G20)","v":{"v":1000,"d":"1,000"}},{"$f":"MAX(0,H20)","v":{"v":4405.350369458134,"d":"4,405"}},{"$f":"MAX(0,I20)","v":{"v":10817.295361247958,"d":"10,817"}},{"$f":"MAX(0,J20)","v":{"v":11007.250410509045,"d":"11,007"}},{"$f":"MAX(0,K20)","v":{"v":23532.461834558926,"d":"23,532"}},{"$f":"MAX(0,L20)","v":{"v":36929.18314949669,"d":"36,929"}},{"$f":"MAX(0,M20)","v":{"v":45265.53727005543,"d":"45,266"}},{"$f":"MAX(0,N20)","v":{"v":61365.223763118396,"d":"61,365"}},{"$f":"MAX(0,O20)","v":{"v":77811.53420908595,"d":"77,812"}},{"$f":"MAX(0,P20)","v":{"v":78719.33093869731,"d":"78,719"}}]
[null,null,"Tax prepayment",null,{"$f":"MAX(0,-E20)","v":0},{"$f":"MAX(0,-F20)","v":0},{"$f":"MAX(0,-G20)","v":0},{"$f":"MAX(0,-H20)","v":0},{"$f":"MAX(0,-I20)","v":0},{"$f":"MAX(0,-J20)","v":0},{"$f":"MAX(0,-K20)","v":0},{"$f":"MAX(0,-L20)","v":0},{"$f":"MAX(0,-M20)","v":0},{"$f":"MAX(0,-N20)","v":0},{"$f":"MAX(0,-O20)","v":0},{"$f":"MAX(0,-P20)","v":0}]

{"sheet":"Budget","index":10,"n_rows":34,"n_cols":16,"rows_kept":34}
[]
[null,null,"Budget"]
[]
[null,null,"Selected case",null,{"$f":"'Assumptions'!$G$4","v":"Base"},null,null,"EUR. Entirely fictional."]
[]
[{"$nulls":4},"Original budget","Original budget","Original budget","Original budget","Original budget","Original budget","Original budget","Original budget","Original budget","Original budget","Original budget","Original budget"]
[{"$nulls":4},"2026-01-01","2026-02-01","2026-03-01","2026-04-01","2026-05-01","2026-06-01","2026-07-01","2026-08-01","2026-09-01","2026-10-01","2026-11-01","2026-12-01"]
[null,null,"Revenue",null,{"v":126777.77777777778,"d":"€126,778"},{"v":139888.88888888888,"d":"€139,889"},{"v":212392.72030651342,"d":"€212,393"},{"v":287174.87684729067,"d":"€287,175"},{"v":347865.55829228245,"d":"€347,866"},{"v":375222.90640394087,"d":"€375,223"},{"v":443271.07577163796,"d":"€443,271"},{"v":462968.4205516291,"d":"€462,968"},{"v":482806.6383474927,"d":"€482,807"},{"v":489729.3436615027,"d":"€489,729"},{"v":502312.43901858595,"d":"€502,312"},{"v":509589.3541324576,"d":"€509,589"}]
[null,null,"Direct payroll",null,{"v":-21900,"d":"(21,900)"},{"v":-24100,"d":"(24,100)"},{"v":-35550,"d":"(35,550)"},{"v":-46950,"d":"(46,950)"},{"v":-57850,"d":"(57,850)"},{"v":-62500,"d":"(62,500)"},{"v":-76800,"d":"(76,800)"},{"v":-81300,"d":"(81,300)"},{"v":-85700,"d":"(85,700)"},{"v":-87600,"d":"(87,600)"},{"v":-91100,"d":"(91,100)"},{"v":-93050,"d":"(93,050)"}]
[null,null,"Materials",null,{"v":-44100,"d":"(44,100)"},{"v":-48900,"d":"(48,900)"},{"v":-72000,"d":"(72,000)"},{"v":-99000,"d":"(99,000)"},{"v":-117800,"d":"(117,800)"},{"v":-126600,"d":"(126,600)"},{"v":-146200,"d":"(146,200)"},{"v":-151700,"d":"(151,700)"},{"v":-157300,"d":"(157,300)"},{"v":-158700,"d":"(158,700)"},{"v":-161900,"d":"(161,900)"},{"v":-163400,"d":"(163,400)"}]
[null,null,"Subcontractors",null,{"v":-29000.000000000004,"d":"(29,000)"},{"v":-32000.000000000004,"d":"(32,000)"},{"v":-47450,"d":"(47,450)"},{"v":-64050,"d":"(64,050)"},{"v":-79350,"d":"(79,350)"},{"v":-85900,"d":"(85,900)"},{"v":-102000,"d":"(102,000)"},{"v":-107000,"d":"(107,000)"},{"v":-112000,"d":"(112,000)"},{"v":-113700,"d":"(113,700)"},{"v":-117000,"d":"(117,000)"},{"v":-118550,"d":"(118,550)"}]
[null,null,"Direct systems and software",null,{"v":-4500,"d":"(4,500)"},{"v":-4500,"d":"(4,500)"},{"v":-4500,"d":"(4,500)"},{"v":-4500,"d":"(4,500)"},{"v":-4500,"d":"(4,500)"},{"v":-4500,"d":"(4,500)"},{"v":-4500,"d":"(4,500)"},{"v":-4500,"d":"(4,500)"},{"v":-5000,"d":"(5,000)"},{"v":-5000,"d":"(5,000)"},{"v":-5000,"d":"(5,000)"},{"v":-5000,"d":"(5,000)"}]
[null,null,"Unbilled recoverability charge / (release)",null,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"Direct costs",null,{"v":-99500,"d":"(€99,500)"},{"v":-109500,"d":"(€109,500)"},{"v":-159500,"d":"(€159,500)"},{"v":-214500,"d":"(€214,500)"},{"v":-259500,"d":"(€259,500)"},{"v":-279500,"d":"(€279,500)"},{"v":-329500,"d":"(€329,500)"},{"v":-344500,"d":"(€344,500)"},{"v":-360000,"d":"(€360,000)"},{"v":-365000,"d":"(€365,000)"},{"v":-375000,"d":"(€375,000)"},{"v":-380000,"d":"(€380,000)"}]
[null,null,"Gross profit",null,{"v":27277.77777777778,"d":"€27,278"},{"v":30388.888888888876,"d":"€30,389"},{"v":52892.72030651342,"d":"€52,893"},{"v":72674.87684729067,"d":"€72,675"},{"v":88365.55829228245,"d":"€88,366"},{"v":95722.90640394087,"d":"€95,723"},{"v":113771.07577163796,"d":"€113,771"},{"v":118468.4205516291,"d":"€118,468"},{"v":122806.63834749273,"d":"€122,807"},{"v":124729.3436615027,"d":"€124,729"},{"v":127312.43901858595,"d":"€127,312"},{"v":129589.35413245758,"d":"€129,589"}]
[null,null,"Gross margin",null,{"v":0.21516213847502194,"d":"21.5%"},{"v":0.21723590150913416,"d":"21.7%"},{"v":0.2490326421271952,"d":"24.9%"},{"v":0.25306836602540467,"d":"25.3%"},{"v":0.2540221536333765,"d":"25.4%"},{"v":0.2551094423347698,"d":"25.5%"},{"v":0.25666252997353234,"d":"25.7%"},{"v":0.2558887718744907,"d":"25.6%"},{"v":0.25435987949093714,"d":"25.4%"},{"v":0.2546903616780511,"d":"25.5%"},{"v":0.25345269025654227,"d":"25.3%"},{"v":0.25430153334556005,"d":"25.4%"}]
[null,null,"Management and administration payroll",null,{"v":-31350,"d":"(31,350)"},{"v":-31825,"d":"(31,825)"},{"v":-32300,"d":"(32,300)"},{"v":-32775,"d":"(32,775)"},{"v":-33250,"d":"(33,250)"},{"v":-33725,"d":"(33,725)"},{"v":-34200,"d":"(34,200)"},{"v":-34675,"d":"(34,675)"},{"v":-35625,"d":"(35,625)"},{"v":-36100,"d":"(36,100)"},{"v":-37050,"d":"(37,050)"},{"v":-37050,"d":"(37,050)"}]
[null,null,"Business development",null,{"v":-6500,"d":"(6,500)"},{"v":-6500,"d":"(6,500)"},{"v":-6500,"d":"(6,500)"},{"v":-6500,"d":"(6,500)"},{"v":-6500,"d":"(6,500)"},{"v":-6500,"d":"(6,500)"},{"v":-6500,"d":"(6,500)"},{"v":-6500,"d":"(6,500)"},{"v":-7000,"d":"(7,000)"},{"v":-7000,"d":"(7,000)"},{"v":-7000,"d":"(7,000)"},{"v":-7000,"d":"(7,000)"}]
[null,null,"Office, insurance and general costs",null,{"v":-9500,"d":"(9,500)"},{"v":-9500,"d":"(9,500)"},{"v":-9500,"d":"(9,500)"},{"v":-9500,"d":"(9,500)"},{"v":-9500,"d":"(9,500)"},{"v":-9500,"d":"(9,500)"},{"v":-9500,"d":"(9,500)"},{"v":-9500,"d":"(9,500)"},{"v":-10000,"d":"(10,000)"},{"v":-10000,"d":"(10,000)"},{"v":-10000,"d":"(10,000)"},{"v":-10000,"d":"(10,000)"}]
[null,null,"Operating expenses",null,{"v":-47350,"d":"(€47,350)"},{"v":-47825,"d":"(€47,825)"},{"v":-48300,"d":"(€48,300)"},{"v":-48775,"d":"(€48,775)"},{"v":-49250,"d":"(€49,250)"},{"v":-49725,"d":"(€49,725)"},{"v":-50200,"d":"(€50,200)"},{"v":-50675,"d":"(€50,675)"},{"v":-52625,"d":"(€52,625)"},{"v":-53100,"d":"(€53,100)"},{"v":-54050,"d":"(€54,050)"},{"v":-54050,"d":"(€54,050)"}]
[null,null,"EBITDA",null,{"v":-20072.22222222222,"d":"(€20,072)"},{"v":-17436.111111111124,"d":"(€17,436)"},{"v":4592.720306513424,"d":"€4,593"},{"v":23899.876847290667,"d":"€23,900"},{"v":39115.558292282454,"d":"€39,116"},{"v":45997.90640394087,"d":"€45,998"},{"v":63571.07577163796,"d":"€63,571"},{"v":67793.4205516291,"d":"€67,793"},{"v":70181.63834749273,"d":"€70,182"},{"v":71629.3436615027,"d":"€71,629"},{"v":73262.43901858595,"d":"€73,262"},{"v":75539.35413245758,"d":"€75,539"}]
[null,null,"EBITDA margin",null,{"v":-0.15832602979842242,"d":"(15.8%)"},{"v":-0.12464257347100884,"d":"(12.5%)"},{"v":0.021623718081700088,"d":"2.2%"},{"v":0.08322412151672921,"d":"8.3%"},{"v":0.11244446988171479,"d":"11.2%"},{"v":0.12258821521525788,"d":"12.3%"},{"v":0.1434135436447655,"d":"14.3%"},{"v":0.1464320621930388,"d":"14.6%"},{"v":0.14536179243041095,"d":"14.5%"},{"v":0.14626312388381688,"d":"14.6%"},{"v":0.14585033801218525,"d":"14.6%"},{"v":0.14823573828589565,"d":"14.8%"}]
[null,null,"Depreciation",null,{"v":-3625,"d":"(3,625)"},{"v":-3708.3333333333335,"d":"(3,708)"},{"v":-3875,"d":"(3,875)"},{"v":-4000,"d":"(4,000)"},{"v":-4187.5,"d":"(4,188)"},{"v":-4291.666666666667,"d":"(4,292)"},{"v":-4458.333333333333,"d":"(4,458)"},{"v":-4583.333333333333,"d":"(4,583)"},{"v":-5458.333333333333,"d":"(5,458)"},{"v":-5645.833333333334,"d":"(5,646)"},{"v":-5895.833333333334,"d":"(5,896)"},{"v":-6062.5,"d":"(6,063)"}]
[null,null,"EBIT",null,{"v":-23697.22222222222,"d":"(€23,697)"},{"v":-21144.444444444456,"d":"(€21,144)"},{"v":717.7203065134236,"d":"€718"},{"v":19899.876847290667,"d":"€19,900"},{"v":34928.058292282454,"d":"€34,928"},{"v":41706.239737274205,"d":"€41,706"},{"v":59112.742438304624,"d":"€59,113"},{"v":63210.08721829576,"d":"€63,210"},{"v":64723.30501415939,"d":"€64,723"},{"v":65983.51032816937,"d":"€65,984"},{"v":67366.60568525262,"d":"€67,367"},{"v":69476.85413245758,"d":"€69,477"}]
[null,null,"Interest",null,{"v":-1237.5,"d":"(1,238)"},{"v":-1207.7083333333333,"d":"(1,208)"},{"v":-1177.9166666666667,"d":"(1,178)"},{"v":-1148.125,"d":"(1,148)"},{"v":-1118.3333333333333,"d":"(1,118)"},{"v":-1088.5416666666667,"d":"(1,089)"},{"v":-1058.75,"d":"(1,059)"},{"v":-1028.9583333333333,"d":"(1,029)"},{"v":-999.1666666666666,"d":"(999)"},{"v":-969.375,"d":"(969)"},{"v":-939.5833333333334,"d":"(940)"},{"v":-909.7916666666666,"d":"(910)"}]
[null,null,"Profit before tax",null,{"v":-24934.72222222222,"d":"(€24,935)"},{"v":-22352.15277777779,"d":"(€22,352)"},{"v":-460.1963601532432,"d":"(€460)"},{"v":18751.751847290667,"d":"€18,752"},{"v":33809.72495894912,"d":"€33,810"},{"v":40617.69807060754,"d":"€40,618"},{"v":58053.992438304624,"d":"€58,054"},{"v":62181.128884962425,"d":"€62,181"},{"v":63724.13834749273,"d":"€63,724"},{"v":65014.135328169374,"d":"€65,014"},{"v":66427.0223519193,"d":"€66,427"},{"v":68567.0624657909,"d":"€68,567"}]
[null,null,"Illustrative current tax",null,0,0,0,{"v":-3750.3503694581336,"d":"(3,750)"},{"v":-6761.944991789824,"d":"(6,762)"},{"v":-8123.539614121509,"d":"(8,124)"},{"v":-11610.798487660926,"d":"(11,611)"},{"v":-12436.225776992485,"d":"(12,436)"},{"v":-12744.827669498547,"d":"(12,745)"},{"v":-13002.827065633875,"d":"(13,003)"},{"v":-13285.404470383859,"d":"(13,285)"},{"v":-13713.412493158183,"d":"(13,713)"}]
[null,null,"Net profit",null,{"v":-24934.72222222222,"d":"(€24,935)"},{"v":-22352.15277777779,"d":"(€22,352)"},{"v":-460.1963601532432,"d":"(€460)"},{"v":15001.401477832533,"d":"€15,001"},{"v":27047.779967159295,"d":"€27,048"},{"v":32494.15845648603,"d":"€32,494"},{"v":46443.1939506437,"d":"€46,443"},{"v":49744.90310796994,"d":"€49,745"},{"v":50979.31067799418,"d":"€50,979"},{"v":52011.3082625355,"d":"€52,011"},{"v":53141.617881535436,"d":"€53,142"},{"v":54853.649972632724,"d":"€54,854"}]
[]
[]
[]
[null,null,"Fixed original plan. It does not change with the forecast selector."]
[]
[null,null,"Assumptions for the original plan are stated in the accompanying guide."]

{"sheet":"Actual inputs","index":11,"n_rows":73,"n_cols":16,"rows_kept":73}
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[null,null,"Actual inputs"]
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[null,null,"Selected case",null,{"$f":"'Assumptions'!$G$4","v":"Base"},null,null,"EUR. Entirely fictional."]
[]
[{"$nulls":4},"Actual","Actual","Actual","Actual","Actual","Actual","Actual","Actual","Forecast","Forecast","Forecast","Forecast"]
[{"$nulls":4},"2026-01-01","2026-02-01","2026-03-01","2026-04-01","2026-05-01","2026-06-01","2026-07-01","2026-08-01","2026-09-01","2026-10-01","2026-11-01","2026-12-01"]
[null,null,"Management and administration payroll",null,{"v":33000,"d":"33,000"},{"v":33500,"d":"33,500"},{"v":34000,"d":"34,000"},{"v":34500,"d":"34,500"},{"v":35000,"d":"35,000"},{"v":35500,"d":"35,500"},{"v":36000,"d":"36,000"},{"v":36500,"d":"36,500"}]
[null,null,"Business development",null,{"v":6500,"d":"6,500"},{"v":6500,"d":"6,500"},{"v":6500,"d":"6,500"},{"v":6500,"d":"6,500"},{"v":6500,"d":"6,500"},{"v":6500,"d":"6,500"},{"v":6500,"d":"6,500"},{"v":6500,"d":"6,500"}]
[null,null,"Office, insurance and general costs",null,{"v":9500,"d":"9,500"},{"v":9500,"d":"9,500"},{"v":9500,"d":"9,500"},{"v":9500,"d":"9,500"},{"v":9500,"d":"9,500"},{"v":9500,"d":"9,500"},{"v":9500,"d":"9,500"},{"v":9500,"d":"9,500"}]
[null,null,"Direct systems and software",null,{"v":4500,"d":"4,500"},{"v":4500,"d":"4,500"},{"v":4500,"d":"4,500"},{"v":4500,"d":"4,500"},{"v":4500,"d":"4,500"},{"v":4500,"d":"4,500"},{"v":4500,"d":"4,500"},{"v":4500,"d":"4,500"}]
[null,null,"Target closing trade receivable days",null,40,40,40,40,40,40,40,40]
[null,null,"New supplier payable days",null,30,30,30,30,30,30,30,30]
[null,null,"Cash capital expenditure",null,{"v":6000,"d":"6,000"},{"v":4000,"d":"4,000"},{"v":8000,"d":"8,000"},{"v":6000,"d":"6,000"},{"v":9000,"d":"9,000"},{"v":5000,"d":"5,000"},{"v":8000,"d":"8,000"},{"v":6000,"d":"6,000"}]
[null,null,"Illustrative tax payment",null,0,0,{"v":9000,"d":"9,000"},0,0,{"v":12000,"d":"12,000"},0,0]
[null,null,"Opening invoice collection delay (days)",null,0,0,0,0,0,0,0,0]
[null,null,"CW-01 Cost incurred",null,{"v":25000,"d":"25,000"},{"v":25000,"d":"25,000"},{"v":25000,"d":"25,000"},{"v":25000,"d":"25,000"},{"v":25000,"d":"25,000"},{"v":25000,"d":"25,000"},{"v":25000,"d":"25,000"},{"v":25000,"d":"25,000"}]
[null,null,"CW-01 Estimated total cost",null,{"v":300000,"d":"300,000"},{"v":300000,"d":"300,000"},{"v":300000,"d":"300,000"},{"v":300000,"d":"300,000"},{"v":300000,"d":"300,000"},{"v":300000,"d":"300,000"},{"v":300000,"d":"300,000"},{"v":300000,"d":"300,000"}]
[null,null,"CW-01 Approved cumulative variations",null,0,0,0,0,0,{"v":5600,"d":"5,600"},{"v":5600,"d":"5,600"},{"v":5600,"d":"5,600"}]
[null,null,"CW-01 Gross progress billing",null,{"v":30450,"d":"30,450"},{"v":30450,"d":"30,450"},{"v":30450,"d":"30,450"},{"v":30450,"d":"30,450"},{"v":30450,"d":"30,450"},{"v":30856,"d":"30,856"},{"v":30856,"d":"30,856"},{"v":30856,"d":"30,856"}]
[null,null,"CW-01 Retention released into receivables",null,0,0,0,0,0,0,0,0]
[null,null,"CW-01 Committed share of remaining cost",null,{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"}]
[null,null,"CW-02 Cost incurred",null,0,0,{"v":45000,"d":"45,000"},{"v":55000,"d":"55,000"},{"v":60000,"d":"60,000"},{"v":65000,"d":"65,000"},{"v":70000,"d":"70,000"},{"v":65000,"d":"65,000"}]
[null,null,"CW-02 Estimated total cost",null,{"v":580000,"d":"580,000"},{"v":580000,"d":"580,000"},{"v":580000,"d":"580,000"},{"v":580000,"d":"580,000"},{"v":580000,"d":"580,000"},{"v":580000,"d":"580,000"},{"v":580000,"d":"580,000"},{"v":580000,"d":"580,000"}]
[null,null,"CW-02 Approved cumulative variations",null,0,0,0,0,0,{"v":12000,"d":"12,000"},{"v":12000,"d":"12,000"},{"v":12000,"d":"12,000"}]
[null,null,"CW-02 Gross progress billing",null,0,0,{"v":57375,"d":"57,375"},{"v":70125,"d":"70,125"},{"v":76500,"d":"76,500"},{"v":84045,"d":"84,045"},{"v":90510,"d":"90,510"},{"v":84045,"d":"84,045"}]
[null,null,"CW-02 Retention released into receivables",null,0,0,0,0,0,0,0,0]
[null,null,"CW-02 Committed share of remaining cost",null,{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"}]
[null,null,"CW-03 Cost incurred",null,{"v":70000,"d":"70,000"},{"v":80000,"d":"80,000"},{"v":85000,"d":"85,000"},{"v":90000,"d":"90,000"},{"v":90000,"d":"90,000"},{"v":90000,"d":"90,000"},{"v":85000,"d":"85,000"},{"v":80000,"d":"80,000"}]
[null,null,"CW-03 Estimated total cost",null,{"v":900000,"d":"900,000"},{"v":900000,"d":"900,000"},{"v":900000,"d":"900,000"},{"v":900000,"d":"900,000"},{"v":900000,"d":"900,000"},{"v":900000,"d":"900,000"},{"v":900000,"d":"900,000"},{"v":900000,"d":"900,000"}]
[null,null,"CW-03 Approved cumulative variations",null,0,0,0,0,0,{"v":19200,"d":"19,200"},{"v":19200,"d":"19,200"},{"v":19200,"d":"19,200"}]
[null,null,"CW-03 Gross progress billing",null,{"v":79846.67,"d":"79,847"},{"v":91253.33,"d":"91,253"},{"v":96956.67,"d":"96,957"},{"v":102660,"d":"102,660"},{"v":102660,"d":"102,660"},{"v":104330.4,"d":"104,330"},{"v":98534.27,"d":"98,534"},{"v":92738.13,"d":"92,738"}]
[null,null,"CW-03 Retention released into receivables",null,0,0,0,0,0,0,0,0]
[null,null,"CW-03 Committed share of remaining cost",null,{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"}]
[null,null,"CW-04 Cost incurred",null,0,0,0,0,{"v":35000,"d":"35,000"},{"v":45000,"d":"45,000"},{"v":50000,"d":"50,000"},{"v":55000,"d":"55,000"}]
[null,null,"CW-04 Estimated total cost",null,{"v":420000,"d":"420,000"},{"v":420000,"d":"420,000"},{"v":420000,"d":"420,000"},{"v":420000,"d":"420,000"},{"v":420000,"d":"420,000"},{"v":420000,"d":"420,000"},{"v":420000,"d":"420,000"},{"v":420000,"d":"420,000"}]
[null,null,"CW-04 Approved cumulative variations",null,0,0,0,0,0,{"v":7200,"d":"7,200"},{"v":7200,"d":"7,200"},{"v":7200,"d":"7,200"}]
[null,null,"CW-04 Gross progress billing",null,0,0,0,0,{"v":40600,"d":"40,600"},{"v":52871.14,"d":"52,871"},{"v":58745.71,"d":"58,746"},{"v":64620.29,"d":"64,620"}]
[null,null,"CW-04 Retention released into receivables",null,0,0,0,0,0,0,0,0]
[null,null,"CW-04 Committed share of remaining cost",null,{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"}]
[null,null,"CW-05 Cost incurred",null,0,0,0,0,0,0,{"v":40000,"d":"40,000"},{"v":55000,"d":"55,000"}]
[null,null,"CW-05 Estimated total cost",null,{"v":460000,"d":"460,000"},{"v":460000,"d":"460,000"},{"v":460000,"d":"460,000"},{"v":460000,"d":"460,000"},{"v":460000,"d":"460,000"},{"v":460000,"d":"460,000"},{"v":460000,"d":"460,000"},{"v":460000,"d":"460,000"}]
[null,null,"CW-05 Approved cumulative variations",null,0,0,0,0,0,{"v":8800,"d":"8,800"},{"v":8800,"d":"8,800"},{"v":8800,"d":"8,800"}]
[null,null,"CW-05 Gross progress billing",null,0,0,0,0,0,0,{"v":47570.09,"d":"47,570"},{"v":65408.87,"d":"65,409"}]
[null,null,"CW-05 Retention released into receivables",null,0,0,0,0,0,0,0,0]
[null,null,"CW-05 Committed share of remaining cost",null,{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"}]
[null,null,"CW-06 Cost incurred",null,0,0,0,{"v":40000,"d":"40,000"},{"v":45000,"d":"45,000"},{"v":50000,"d":"50,000"},{"v":55000,"d":"55,000"},{"v":60000,"d":"60,000"}]
[null,null,"CW-06 Estimated total cost",null,{"v":560000,"d":"560,000"},{"v":560000,"d":"560,000"},{"v":560000,"d":"560,000"},{"v":560000,"d":"560,000"},{"v":560000,"d":"560,000"},{"v":560000,"d":"560,000"},{"v":560000,"d":"560,000"},{"v":560000,"d":"560,000"}]
[null,null,"CW-06 Approved cumulative variations",null,0,0,0,0,0,{"v":10400,"d":"10,400"},{"v":10400,"d":"10,400"},{"v":10400,"d":"10,400"}]
[null,null,"CW-06 Gross progress billing",null,0,0,0,{"v":46607.14,"d":"46,607"},{"v":52433.04,"d":"52,433"},{"v":59066.79,"d":"59,067"},{"v":64973.46,"d":"64,973"},{"v":70880.14,"d":"70,880"}]
[null,null,"CW-06 Retention released into receivables",null,0,0,0,0,0,0,0,0]
[null,null,"CW-06 Committed share of remaining cost",null,{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"},{"v":0.72,"d":"72.0%"}]
[]
[]
[]
[null,null,"Opening balances at 31 December 2025"]
[null,null,"Cash",null,{"v":950000,"d":"950,000"}]
[null,null,"Trade receivables",null,0]
[null,null,"Trade payables",null,{"v":65000,"d":"65,000"}]
[null,null,"Contract assets / unbilled work",null,0]
[null,null,"Retention receivables",null,0]
[null,null,"Customer advances",null,0]
[null,null,"Payroll accruals",null,{"v":22000,"d":"22,000"}]
[null,null,"Net current tax liability",null,{"v":10000,"d":"10,000"}]
[null,null,"Prepayments",null,{"v":18000,"d":"18,000"}]
[null,null,"Fixed assets at cost",null,{"v":220000,"d":"220,000"}]
[null,null,"Accumulated depreciation",null,{"v":66000,"d":"66,000"}]
[null,null,"Debt principal",null,{"v":270000,"d":"270,000"}]
[null,null,"Share capital",null,{"v":50000,"d":"50,000"}]
[null,null,"Retained earnings",null,{"v":705000,"d":"705,000"}]
[]
[]
[null,null,"Source: independently invented demonstration assumptions and records."]

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[null,null,"Forecast review"]
[]
[null,null,"Selected case",null,{"$f":"'Assumptions'!$G$4","v":"Base"},null,null,"EUR. Entirely fictional."]
[]
[{"$nulls":4},"Actual","Actual","Actual","Actual","Actual","Actual","Actual","Actual","Forecast","Forecast","Forecast","Forecast"]
[{"$nulls":4},"2026-01-01","2026-02-01","2026-03-01","2026-04-01","2026-05-01","2026-06-01","2026-07-01","2026-08-01","2026-09-01","2026-10-01","2026-11-01","2026-12-01"]
[null,null,"Assets less liabilities and equity",null,{"$f":"'Balance sheet'!E18-'Balance sheet'!E29","v":{"v":0,"d":"0.00"}},{"$f":"'Balance sheet'!F18-'Balance sheet'!F29","v":{"v":0,"d":"0.00"}},{"$f":"'Balance sheet'!G18-'Balance sheet'!G29","v":{"v":0,"d":"0.00"}},{"$f":"'Balance sheet'!H18-'Balance sheet'!H29","v":{"v":0,"d":"0.00"}},{"$f":"'Balance sheet'!I18-'Balance sheet'!I29","v":{"v":2.3283064365386963e-10,"d":"0.00"}},{"$f":"'Balance sheet'!J18-'Balance sheet'!J29","v":{"v":0,"d":"0.00"}},{"$f":"'Balance sheet'!K18-'Balance sheet'!K29","v":{"v":2.3283064365386963e-10,"d":"0.00"}},{"$f":"'Balance sheet'!L18-'Balance sheet'!L29","v":{"v":-2.3283064365386963e-10,"d":"(0.00)"}},{"$f":"'Balance sheet'!M18-'Balance sheet'!M29","v":{"v":0,"d":"0.00"}},{"$f":"'Balance sheet'!N18-'Balance sheet'!N29","v":{"v":0,"d":"0.00"}},{"$f":"'Balance sheet'!O18-'Balance sheet'!O29","v":{"v":2.3283064365386963e-10,"d":"0.00"}},{"$f":"'Balance sheet'!P18-'Balance sheet'!P29","v":{"v":0,"d":"0.00"}}]
[null,null,"Direct cash less indirect cash flow",null,{"$f":"'Working capital'!E29-'Cash flow'!E21","v":{"v":0,"d":"0.00"}},{"$f":"'Working capital'!F29-'Cash flow'!F21","v":{"v":-1.4551915228366852e-11,"d":"(0.00)"}},{"$f":"'Working capital'!G29-'Cash flow'!G21","v":{"v":7.275957614183426e-11,"d":"0.00"}},{"$f":"'Working capital'!H29-'Cash flow'!H21","v":{"v":-5.820766091346741e-11,"d":"(0.00)"}},{"$f":"'Working capital'!I29-'Cash flow'!I21","v":{"v":-4.3655745685100555e-11,"d":"(0.00)"}},{"$f":"'Working capital'!J29-'Cash flow'!J21","v":{"v":1.1641532182693481e-10,"d":"0.00"}},{"$f":"'Working capital'!K29-'Cash flow'!K21","v":{"v":7.275957614183426e-11,"d":"0.00"}},{"$f":"'Working capital'!L29-'Cash flow'!L21","v":{"v":-1.382431946694851e-10,"d":"(0.00)"}},{"$f":"'Working capital'!M29-'Cash flow'!M21","v":{"v":1.8917489796876907e-10,"d":"0.00"}},{"$f":"'Working capital'!N29-'Cash flow'!N21","v":{"v":1.1641532182693481e-10,"d":"0.00"}},{"$f":"'Working capital'!O29-'Cash flow'!O21","v":{"v":-2.6193447411060333e-10,"d":"(0.00)"}},{"$f":"'Working capital'!P29-'Cash flow'!P21","v":{"v":1.8917489796876907e-10,"d":"0.00"}}]
[null,null,"Cash flow closing less balance sheet cash",null,{"$f":"'Cash flow'!E23-'Balance sheet'!E8","v":{"v":0,"d":"0.00"}},{"$f":"'Cash flow'!F23-'Balance sheet'!F8","v":{"v":0,"d":"0.00"}},{"$f":"'Cash flow'!G23-'Balance sheet'!G8","v":{"v":0,"d":"0.00"}},{"$f":"'Cash flow'!H23-'Balance sheet'!H8","v":{"v":0,"d":"0.00"}},{"$f":"'Cash flow'!I23-'Balance sheet'!I8","v":{"v":0,"d":"0.00"}},{"$f":"'Cash flow'!J23-'Balance sheet'!J8","v":{"v":0,"d":"0.00"}},{"$f":"'Cash flow'!K23-'Balance sheet'!K8","v":{"v":0,"d":"0.00"}},{"$f":"'Cash flow'!L23-'Balance sheet'!L8","v":{"v":0,"d":"0.00"}},{"$f":"'Cash flow'!M23-'Balance sheet'!M8","v":{"v":0,"d":"0.00"}},{"$f":"'Cash flow'!N23-'Balance sheet'!N8","v":{"v":0,"d":"0.00"}},{"$f":"'Cash flow'!O23-'Balance sheet'!O8","v":{"v":0,"d":"0.00"}},{"$f":"'Cash flow'!P23-'Balance sheet'!P8","v":{"v":0,"d":"0.00"}}]
[null,null,"Retained earnings roll-forward",null,{"$f":"'Balance sheet'!E27-'Actual inputs'!$E$70-'P&L'!E28","v":{"v":-2.9103830456733704e-11,"d":"(0.00)"}},{"$f":"'Balance sheet'!F27-'Balance sheet'!E27-'P&L'!F28","v":{"v":3.637978807091713e-11,"d":"0.00"}},{"$f":"'Balance sheet'!G27-'Balance sheet'!F27-'P&L'!G28","v":{"v":-1.9099388737231493e-11,"d":"(0.00)"}},{"$f":"'Balance sheet'!H27-'Balance sheet'!G27-'P&L'!H28","v":{"v":4.729372449219227e-11,"d":"0.00"}},{"$f":"'Balance sheet'!I27-'Balance sheet'!H27-'P&L'!I28","v":{"v":-3.2741809263825417e-11,"d":"(0.00)"}},{"$f":"'Balance sheet'!J27-'Balance sheet'!I27-'P&L'!J28","v":{"v":-5.820766091346741e-11,"d":"(0.00)"}},{"$f":"'Balance sheet'!K27-'Balance sheet'!J27-'P&L'!K28","v":{"v":4.3655745685100555e-11,"d":"0.00"}},{"$f":"'Balance sheet'!L27-'Balance sheet'!K27-'P&L'!L28","v":{"v":4.3655745685100555e-11,"d":"0.00"}},{"$f":"'Balance sheet'!M27-'Balance sheet'!L27-'P&L'!M28","v":{"v":2.9103830456733704e-11,"d":"0.00"}},{"$f":"'Balance sheet'!N27-'Balance sheet'!M27-'P&L'!N28","v":{"v":-1.4551915228366852e-11,"d":"(0.00)"}},{"$f":"'Balance sheet'!O27-'Balance sheet'!N27-'P&L'!O28","v":{"v":-2.9103830456733704e-11,"d":"(0.00)"}},{"$f":"'Balance sheet'!P27-'Balance sheet'!O27-'P&L'!P28","v":{"v":-5.820766091346741e-11,"d":"(0.00)"}}]
[null,null,"Forecast dated events less monthly cash",null,{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"SUMIFS('13 week cash'!$F$37:$F$92,'13 week cash'!$D$37:$D$92,\">=\"&46266,'13 week cash'!$D$37:$D$92,\"<=\"&46295)-'Cash flow'!M21","v":{"v":1.7462298274040222e-10,"d":"0.00"}},{"$f":"SUMIFS('13 week cash'!$F$37:$F$92,'13 week cash'!$D$37:$D$92,\">=\"&46296,'13 week cash'!$D$37:$D$92,\"<=\"&46326)-'Cash flow'!N21","v":{"v":8.731149137020111e-11,"d":"0.00"}},{"$f":"SUMIFS('13 week cash'!$F$37:$F$92,'13 week cash'!$D$37:$D$92,\">=\"&46327,'13 week cash'!$D$37:$D$92,\"<=\"&46356)-'Cash flow'!O21","v":{"v":-2.473825588822365e-10,"d":"(0.00)"}},{"$f":"SUMIFS('13 week cash'!$F$37:$F$92,'13 week cash'!$D$37:$D$92,\">=\"&46357,'13 week cash'!$D$37:$D$92,\"<=\"&46387)-'Cash flow'!P21","v":{"v":1.5279510989785194e-10,"d":"0.00"}}]
[]
[]
[]
[null,null,"August receivable detail less ledger",null,{"$f":"SUM('Working capital'!G42:G49)-'Balance sheet'!L9","v":{"v":0,"d":"0.00"}}]
[null,null,"August payable detail less ledger",null,{"$f":"SUM('Working capital'!I56:I63)-'Balance sheet'!L19","v":{"v":0,"d":"0.00"}}]
[null,null,"Daily closing less final weekly closing",null,{"$f":"'13 week cash'!H201-'13 week cash'!Q18","v":{"v":0,"d":"0.00"}}]
[null,null,"Original AP less paid and outstanding",null,{"$f":"SUM('Working capital'!G56:G63)-SUM('Working capital'!H56:I63)","v":{"v":0,"d":"0.00"}}]
[]
[]
[]
[null,null,"Neutral zero is a passed reconciliation at EUR 0.01 tolerance."]
[]
[null,null,"Historical event comparisons are not applicable. Dated events start in September."]

{"sheet":"Guide","index":13,"n_rows":33,"n_cols":8,"rows_kept":33}
[]
[null,null,"Guide"]
[]
[null,null,"Selected case",null,{"$f":"'Assumptions'!$G$4","v":"Base"},null,null,"EUR. Entirely fictional."]
[]
[]
[null,null,"Every business, project, engagement, invoice and result is independently fictional. This model demonstrates method, not client results."]
[]
[null,null,"January–August 2026 are invented actuals. September–December use one Base/Downside selector. Original budget is a separate fixed plan."]
[]
[null,null,"Amounts are EUR. Expenses and cash outflows are negative. Assets and liabilities are positive; accumulated depreciation is subtracted."]
[]
[null,null,"Project revenue uses cumulative cost-to-cost progress multiplied by base contract plus approved variations. Monthly revenue is the change in cumulative earned revenue; revised cost estimates cause catch-up adjustments. These fictional contracts are assumed to qualify for recognition over time."]
[]
[null,null,"Unapproved variation requests are excluded from contract value and revenue. Open commitments are an explicit committed share of estimated remaining cost. They are not purchase-order-level records."]
[]
[null,null,"Five percent of gross billing is retained. Retention is shown separately and released into ordinary receivables only through the input release schedule. No release is assumed in this horizon."]
[]
[null,null,"Forecast receivables use target days, subject to a floor for unpaid opening invoices and a cap preventing negative new receipts. Implied days may differ from the target. AP includes new vendor expense × days plus unpaid opening invoices."]
[]
[null,null,"Opening supplier invoices require approval, completed review and no hold before payment. Pending invoices remain liabilities but are not scheduled."]
[]
[null,null,"Ledger and cash both exclude VAT and other indirect taxes. Tax is a fictional 20% of positive monthly profit before tax, without loss carry-forward or deferred tax. This is not jurisdiction-specific tax advice."]
[]
[null,null,"Opening assets depreciate over a remaining 44 months. New additions depreciate over 48 months from the full purchase month. Principal is capped at debt outstanding. Annual interest is 5.5% on opening monthly debt."]
[]
[null,null,"The 13-week period starts 1 September after the 31 August close and ends 29 November. Daily cash groups receipts and payments by date, not intraday execution order. Full monthly statements include all month-end activity."]
[]
[null,null,"Residual new collections occur 35% on day 15 and 65% on day 28. Vendor payments split 45% on day 12 and 55% on day 26. Payroll is day 25 and overheads day 10. Dates are fictional schedule assumptions."]
[]
[null,null,"Negative forecast cash is an unfunded requirement, not an authorised overdraft. No automatic borrowing, interest on cash, FX or dividends are modelled."]
[]
[null,null,"Blue numbers in amber cells are editable. Missing selected forecast drivers produce unavailable results; zero remains valid. JSON is an evaluated case snapshot and needs regeneration after edits."]