{"text_format":"3","workbook":"xlsx","n_sheets":14,"sheets":["Overview","Assumptions","P&L","Balance sheet","Cash flow","13 week cash","Engagements","Team capacity","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,"Professional services finance demonstration"]
[]
[null,null,"Selected case",null,{"$f":"'Assumptions'!$G$4","v":"Base"},null,null,"EUR. Entirely fictional."]
[]
[null,null,"Linden Advisory — fictional"]
[null,null,"31 August 2026. January–August actuals; September–December forecast."]
[]
[null,null,"August result",null,"Actual","Original budget","Variance"]
[null,null,"Revenue",null,{"$f":"'P&L'!L8","v":{"v":276873.5,"d":"276,874"}},{"$f":"'Budget'!L8","v":{"v":284889,"d":"284,889"}},{"$f":"E10-F10","v":{"v":-8015.5,"d":"(8,016)"}}]
[null,null,"Gross profit",null,{"$f":"'P&L'!L15","v":{"v":166965.31650000002,"d":"166,965"}},{"$f":"'Budget'!L15","v":{"v":174231.729,"d":"174,232"}},{"$f":"E11-F11","v":{"v":-7266.412499999977,"d":"(7,266)"}}]
[null,null,"EBITDA",null,{"$f":"'P&L'!L21","v":{"v":99465.31650000002,"d":"99,465"}},{"$f":"'Budget'!L21","v":{"v":109156.72899999999,"d":"109,157"}},{"$f":"E12-F12","v":{"v":-9691.412499999977,"d":"(9,691)"}}]
[null,null,"Net profit",null,{"$f":"'P&L'!L28","v":{"v":76572.5410787879,"d":"76,573"}},{"$f":"'Budget'!L28","v":{"v":84325.67107878787,"d":"84,326"}},{"$f":"E13-F13","v":{"v":-7753.129999999976,"d":"(7,753)"}}]
[null,null,"Gross margin",null,{"$f":"'P&L'!L16","v":{"v":0.6030382701847595,"d":"60.3%"}},{"$f":"'Budget'!L16","v":{"v":0.6115775933784737,"d":"61.2%"}},{"$f":"(E14-F14)*100","v":{"v":-0.8539323193714199,"d":"(0.9) pp"}}]
[]
[]
[null,null,"Closing cash at 31 August",null,{"$f":"'Balance sheet'!L8","v":{"v":171656.9733333334,"d":"€171,657"}}]
[null,null,"Lowest scheduled end-of-day cash",null,{"$f":"'13 week cash'!F23","v":{"v":150240.22419354846,"d":"€150,240"}}]
[null,null,"Reserve shortfall at daily low",null,{"$f":"MIN(0,E18-'Assumptions'!$E$154)","v":0}]
[null,null,"August net unbilled work",null,{"$f":"'Balance sheet'!L10","v":{"v":176941.8715,"d":"€176,942"}}]
[null,null,"August chargeable utilisation",null,{"$f":"'Engagements'!L147","v":{"v":0.925,"d":"92.5%"}}]
[]
[]
[null,null,"Full-year revenue",null,{"$f":"SUM('P&L'!E8:P8)","v":{"v":3006268.5,"d":"€3,006,269"}}]
[null,null,"Full-year EBITDA",null,{"$f":"SUM('P&L'!E21:P21)","v":{"v":874117.4702000001,"d":"€874,117"}}]
[null,null,"December closing cash",null,{"$f":"'Balance sheet'!P8","v":{"v":472677.096451613,"d":"€472,677"}}]
[]
[]
[]
[null,null,"CFO action register"]
[]
[null,null,"Priority","Financial issue","Exposure EUR","Action","Owner","Due","Status"]
[null,null,"High","Unbilled work awaiting billing",{"$f":"'Balance sheet'!L10","v":{"v":176941.8715,"d":"176,942"}},"Agree invoice milestones and clear engagement billing holds.","Engagement partners","2026-09-04","In progress"]
[null,null,"High","Lowest scheduled cash",{"$f":"'13 week cash'!F23","v":{"v":150240.22419354846,"d":"150,240"}},"Confirm receipt dates before discretionary spend.","CFO","2026-09-03","Open"]
[null,null,"High","Unbilled recoverability allowance",{"$f":"'Engagements'!L137","v":{"v":12505.078499999998,"d":"12,505"}},"Review aged work and document expected recovery.","Finance lead","2026-09-07","Open"]
[null,null,"High","Unallocated payroll and grade mix",{"$f":"'Engagements'!L148","v":{"v":2129.0625,"d":"2,129"}},"Rebalance Partner and Manager hours before adding work. See grade capacity.","Resource manager","2026-09-08","Open"]
[]
[]
[]
[null,null,"Monthly cash and operating reserve"]
[]
[null,null,"Month","Closing cash","Reserve"]
[null,null,"Jan 26",{"$f":"'Balance sheet'!E8","v":{"v":86112.16397849465,"d":"86,112"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}}]
[null,null,"Feb 26",{"$f":"'Balance sheet'!F8","v":{"v":13525.476190476213,"d":"13,525"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}}]
[null,null,"Mar 26",{"$f":"'Balance sheet'!G8","v":{"v":27520.5185483871,"d":"27,521"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}}]
[null,null,"Apr 26",{"$f":"'Balance sheet'!H8","v":{"v":32265.606666666667,"d":"32,266"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}}]
[null,null,"May 26",{"$f":"'Balance sheet'!I8","v":{"v":58374.23978494628,"d":"58,374"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}}]
[null,null,"Jun 26",{"$f":"'Balance sheet'!J8","v":{"v":68056.85833333342,"d":"68,057"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}}]
[null,null,"Jul 26",{"$f":"'Balance sheet'!K8","v":{"v":122069.43575268822,"d":"122,069"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}}]
[null,null,"Aug 26",{"$f":"'Balance sheet'!L8","v":{"v":171656.9733333334,"d":"171,657"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}}]
[null,null,"Sept 26",{"$f":"'Balance sheet'!M8","v":{"v":210929.6600000001,"d":"210,930"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}}]
[null,null,"Oct 26",{"$f":"'Balance sheet'!N8","v":{"v":302986.6322043012,"d":"302,987"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}}]
[null,null,"Nov 26",{"$f":"'Balance sheet'!O8","v":{"v":394471.22500000015,"d":"394,471"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}}]
[null,null,"Dec 26",{"$f":"'Balance sheet'!P8","v":{"v":472677.096451613,"d":"472,677"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}}]

{"sheet":"Assumptions","index":1,"n_rows":157,"n_cols":16,"rows_kept":157}
[]
[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":45000,"d":"€45,000"}},{"$f":"'Actual inputs'!F8","v":{"v":45500,"d":"€45,500"}},{"$f":"'Actual inputs'!G8","v":{"v":46000,"d":"€46,000"}},{"$f":"'Actual inputs'!H8","v":{"v":46500,"d":"€46,500"}},{"$f":"'Actual inputs'!I8","v":{"v":47000,"d":"€47,000"}},{"$f":"'Actual inputs'!J8","v":{"v":47500,"d":"€47,500"}},{"$f":"'Actual inputs'!K8","v":{"v":48000,"d":"€48,000"}},{"$f":"'Actual inputs'!L8","v":{"v":48500,"d":"€48,500"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M9),M9,NA()),IF($E$4=2,IF(ISNUMBER(M10),M10,NA()),NA()))","v":{"v":51000,"d":"€51,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N9),N9,NA()),IF($E$4=2,IF(ISNUMBER(N10),N10,NA()),NA()))","v":{"v":51500,"d":"€51,500"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O9),O9,NA()),IF($E$4=2,IF(ISNUMBER(O10),O10,NA()),NA()))","v":{"v":52500,"d":"€52,500"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P9),P9,NA()),IF($E$4=2,IF(ISNUMBER(P10),P10,NA()),NA()))","v":{"v":53500,"d":"€53,500"}}]
[null,null,"Base",{"$nulls":9},{"v":51000,"d":"51,000"},{"v":51500,"d":"51,500"},{"v":52500,"d":"52,500"},{"v":53500,"d":"53,500"}]
[null,null,"Downside",{"$nulls":9},{"v":51000,"d":"51,000"},{"v":51500,"d":"51,500"},{"v":52000,"d":"52,000"},{"v":52000,"d":"52,000"}]
[null,null,"Business development — active",null,{"$f":"'Actual inputs'!E9","v":{"v":11500,"d":"€11,500"}},{"$f":"'Actual inputs'!F9","v":{"v":11500,"d":"€11,500"}},{"$f":"'Actual inputs'!G9","v":{"v":11500,"d":"€11,500"}},{"$f":"'Actual inputs'!H9","v":{"v":11500,"d":"€11,500"}},{"$f":"'Actual inputs'!I9","v":{"v":11500,"d":"€11,500"}},{"$f":"'Actual inputs'!J9","v":{"v":11500,"d":"€11,500"}},{"$f":"'Actual inputs'!K9","v":{"v":11500,"d":"€11,500"}},{"$f":"'Actual inputs'!L9","v":{"v":11500,"d":"€11,500"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M12),M12,NA()),IF($E$4=2,IF(ISNUMBER(M13),M13,NA()),NA()))","v":{"v":13000,"d":"€13,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N12),N12,NA()),IF($E$4=2,IF(ISNUMBER(N13),N13,NA()),NA()))","v":{"v":13000,"d":"€13,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O12),O12,NA()),IF($E$4=2,IF(ISNUMBER(O13),O13,NA()),NA()))","v":{"v":13000,"d":"€13,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P12),P12,NA()),IF($E$4=2,IF(ISNUMBER(P13),P13,NA()),NA()))","v":{"v":13000,"d":"€13,000"}}]
[null,null,"Base",{"$nulls":9},{"v":13000,"d":"13,000"},{"v":13000,"d":"13,000"},{"v":13000,"d":"13,000"},{"v":13000,"d":"13,000"}]
[null,null,"Downside",{"$nulls":9},{"v":11000,"d":"11,000"},{"v":11000,"d":"11,000"},{"v":11000,"d":"11,000"},{"v":11000,"d":"11,000"}]
[null,null,"Office, insurance and general costs — active",null,{"$f":"'Actual inputs'!E10","v":{"v":7500,"d":"€7,500"}},{"$f":"'Actual inputs'!F10","v":{"v":7500,"d":"€7,500"}},{"$f":"'Actual inputs'!G10","v":{"v":7500,"d":"€7,500"}},{"$f":"'Actual inputs'!H10","v":{"v":7500,"d":"€7,500"}},{"$f":"'Actual inputs'!I10","v":{"v":7500,"d":"€7,500"}},{"$f":"'Actual inputs'!J10","v":{"v":7500,"d":"€7,500"}},{"$f":"'Actual inputs'!K10","v":{"v":7500,"d":"€7,500"}},{"$f":"'Actual inputs'!L10","v":{"v":7500,"d":"€7,500"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M15),M15,NA()),IF($E$4=2,IF(ISNUMBER(M16),M16,NA()),NA()))","v":{"v":8000,"d":"€8,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N15),N15,NA()),IF($E$4=2,IF(ISNUMBER(N16),N16,NA()),NA()))","v":{"v":8000,"d":"€8,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O15),O15,NA()),IF($E$4=2,IF(ISNUMBER(O16),O16,NA()),NA()))","v":{"v":8000,"d":"€8,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P15),P15,NA()),IF($E$4=2,IF(ISNUMBER(P16),P16,NA()),NA()))","v":{"v":8000,"d":"€8,000"}}]
[null,null,"Base",{"$nulls":9},{"v":8000,"d":"8,000"},{"v":8000,"d":"8,000"},{"v":8000,"d":"8,000"},{"v":8000,"d":"8,000"}]
[null,null,"Downside",{"$nulls":9},{"v":8000,"d":"8,000"},{"v":8000,"d":"8,000"},{"v":8000,"d":"8,000"},{"v":8000,"d":"8,000"}]
[null,null,"Direct systems and software — active",null,{"$f":"'Actual inputs'!E11","v":{"v":7000,"d":"€7,000"}},{"$f":"'Actual inputs'!F11","v":{"v":7000,"d":"€7,000"}},{"$f":"'Actual inputs'!G11","v":{"v":7000,"d":"€7,000"}},{"$f":"'Actual inputs'!H11","v":{"v":7000,"d":"€7,000"}},{"$f":"'Actual inputs'!I11","v":{"v":7000,"d":"€7,000"}},{"$f":"'Actual inputs'!J11","v":{"v":7000,"d":"€7,000"}},{"$f":"'Actual inputs'!K11","v":{"v":7000,"d":"€7,000"}},{"$f":"'Actual inputs'!L11","v":{"v":7000,"d":"€7,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M18),M18,NA()),IF($E$4=2,IF(ISNUMBER(M19),M19,NA()),NA()))","v":{"v":7800,"d":"€7,800"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N18),N18,NA()),IF($E$4=2,IF(ISNUMBER(N19),N19,NA()),NA()))","v":{"v":7800,"d":"€7,800"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O18),O18,NA()),IF($E$4=2,IF(ISNUMBER(O19),O19,NA()),NA()))","v":{"v":7800,"d":"€7,800"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P18),P18,NA()),IF($E$4=2,IF(ISNUMBER(P19),P19,NA()),NA()))","v":{"v":7800,"d":"€7,800"}}]
[null,null,"Base",{"$nulls":9},{"v":7800,"d":"7,800"},{"v":7800,"d":"7,800"},{"v":7800,"d":"7,800"},{"v":7800,"d":"7,800"}]
[null,null,"Downside",{"$nulls":9},{"v":7800,"d":"7,800"},{"v":7800,"d":"7,800"},{"v":7800,"d":"7,800"},{"v":7800,"d":"7,800"}]
[null,null,"Target closing trade receivable days — active",null,{"$f":"'Actual inputs'!E12","v":{"v":38,"d":"38.0"}},{"$f":"'Actual inputs'!F12","v":{"v":38,"d":"38.0"}},{"$f":"'Actual inputs'!G12","v":{"v":38,"d":"38.0"}},{"$f":"'Actual inputs'!H12","v":{"v":38,"d":"38.0"}},{"$f":"'Actual inputs'!I12","v":{"v":38,"d":"38.0"}},{"$f":"'Actual inputs'!J12","v":{"v":38,"d":"38.0"}},{"$f":"'Actual inputs'!K12","v":{"v":38,"d":"38.0"}},{"$f":"'Actual inputs'!L12","v":{"v":38,"d":"38.0"}},{"$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":28,"d":"28.0"}},{"$f":"'Actual inputs'!F13","v":{"v":28,"d":"28.0"}},{"$f":"'Actual inputs'!G13","v":{"v":28,"d":"28.0"}},{"$f":"'Actual inputs'!H13","v":{"v":28,"d":"28.0"}},{"$f":"'Actual inputs'!I13","v":{"v":28,"d":"28.0"}},{"$f":"'Actual inputs'!J13","v":{"v":28,"d":"28.0"}},{"$f":"'Actual inputs'!K13","v":{"v":28,"d":"28.0"}},{"$f":"'Actual inputs'!L13","v":{"v":28,"d":"28.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M24),M24,NA()),IF($E$4=2,IF(ISNUMBER(M25),M25,NA()),NA()))","v":{"v":28,"d":"28.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N24),N24,NA()),IF($E$4=2,IF(ISNUMBER(N25),N25,NA()),NA()))","v":{"v":28,"d":"28.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O24),O24,NA()),IF($E$4=2,IF(ISNUMBER(O25),O25,NA()),NA()))","v":{"v":28,"d":"28.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P24),P24,NA()),IF($E$4=2,IF(ISNUMBER(P25),P25,NA()),NA()))","v":{"v":28,"d":"28.0"}}]
[null,null,"Base",{"$nulls":9},{"v":28,"d":"28.0"},{"v":28,"d":"28.0"},{"v":28,"d":"28.0"},{"v":28,"d":"28.0"}]
[null,null,"Downside",{"$nulls":9},{"v":28,"d":"28.0"},{"v":28,"d":"28.0"},{"v":28,"d":"28.0"},{"v":28,"d":"28.0"}]
[null,null,"Cash capital expenditure — active",null,{"$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$4=2,IF(ISNUMBER(M28),M28,NA()),NA()))","v":{"v":18000,"d":"€18,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N27),N27,NA()),IF($E$4=2,IF(ISNUMBER(N28),N28,NA()),NA()))","v":{"v":6000,"d":"€6,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O27),O27,NA()),IF($E$4=2,IF(ISNUMBER(O28),O28,NA()),NA()))","v":{"v":6000,"d":"€6,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P27),P27,NA()),IF($E$4=2,IF(ISNUMBER(P28),P28,NA()),NA()))","v":{"v":6000,"d":"€6,000"}}]
[null,null,"Base",{"$nulls":9},{"v":18000,"d":"18,000"},{"v":6000,"d":"6,000"},{"v":6000,"d":"6,000"},{"v":6000,"d":"6,000"}]
[null,null,"Downside",{"$nulls":9},{"v":18000,"d":"18,000"},{"v":4000,"d":"4,000"},{"v":4000,"d":"4,000"},{"v":4000,"d":"4,000"}]
[null,null,"Illustrative tax payment — active",null,{"$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",{"$nulls":9},{"v":14,"d":"14.0"},{"v":14,"d":"14.0"},{"v":14,"d":"14.0"},{"v":14,"d":"14.0"}]
[null,null,"Partner Paid FTE — active",null,{"$f":"'Actual inputs'!E17","v":{"v":1,"d":"1.0"}},{"$f":"'Actual inputs'!F17","v":{"v":1,"d":"1.0"}},{"$f":"'Actual inputs'!G17","v":{"v":1,"d":"1.0"}},{"$f":"'Actual inputs'!H17","v":{"v":1,"d":"1.0"}},{"$f":"'Actual inputs'!I17","v":{"v":1,"d":"1.0"}},{"$f":"'Actual inputs'!J17","v":{"v":1,"d":"1.0"}},{"$f":"'Actual inputs'!K17","v":{"v":1,"d":"1.0"}},{"$f":"'Actual inputs'!L17","v":{"v":1,"d":"1.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M36),M36,NA()),IF($E$4=2,IF(ISNUMBER(M37),M37,NA()),NA()))","v":{"v":1,"d":"1.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N36),N36,NA()),IF($E$4=2,IF(ISNUMBER(N37),N37,NA()),NA()))","v":{"v":1,"d":"1.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O36),O36,NA()),IF($E$4=2,IF(ISNUMBER(O37),O37,NA()),NA()))","v":{"v":1,"d":"1.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P36),P36,NA()),IF($E$4=2,IF(ISNUMBER(P37),P37,NA()),NA()))","v":{"v":1,"d":"1.0"}}]
[null,null,"Base",{"$nulls":9},{"v":1,"d":"1.0"},{"v":1,"d":"1.0"},{"v":1,"d":"1.0"},{"v":1,"d":"1.0"}]
[null,null,"Downside",{"$nulls":9},{"v":1,"d":"1.0"},{"v":1,"d":"1.0"},{"v":1,"d":"1.0"},{"v":1,"d":"1.0"}]
[null,null,"Partner Monthly loaded pay — active",null,{"$f":"'Actual inputs'!E18","v":{"v":12000,"d":"€12,000"}},{"$f":"'Actual inputs'!F18","v":{"v":12000,"d":"€12,000"}},{"$f":"'Actual inputs'!G18","v":{"v":12000,"d":"€12,000"}},{"$f":"'Actual inputs'!H18","v":{"v":12000,"d":"€12,000"}},{"$f":"'Actual inputs'!I18","v":{"v":12000,"d":"€12,000"}},{"$f":"'Actual inputs'!J18","v":{"v":12000,"d":"€12,000"}},{"$f":"'Actual inputs'!K18","v":{"v":12000,"d":"€12,000"}},{"$f":"'Actual inputs'!L18","v":{"v":12000,"d":"€12,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M39),M39,NA()),IF($E$4=2,IF(ISNUMBER(M40),M40,NA()),NA()))","v":{"v":12299.999999999998,"d":"€12,300"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N39),N39,NA()),IF($E$4=2,IF(ISNUMBER(N40),N40,NA()),NA()))","v":{"v":12299.999999999998,"d":"€12,300"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O39),O39,NA()),IF($E$4=2,IF(ISNUMBER(O40),O40,NA()),NA()))","v":{"v":12299.999999999998,"d":"€12,300"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P39),P39,NA()),IF($E$4=2,IF(ISNUMBER(P40),P40,NA()),NA()))","v":{"v":12299.999999999998,"d":"€12,300"}}]
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[null,null,"Downside",{"$nulls":9},{"v":12299.999999999998,"d":"12,300"},{"v":12299.999999999998,"d":"12,300"},{"v":12299.999999999998,"d":"12,300"},{"v":12299.999999999998,"d":"12,300"}]
[null,null,"Manager Paid FTE — active",null,{"$f":"'Actual inputs'!E19","v":{"v":3,"d":"3.0"}},{"$f":"'Actual inputs'!F19","v":{"v":3,"d":"3.0"}},{"$f":"'Actual inputs'!G19","v":{"v":3,"d":"3.0"}},{"$f":"'Actual inputs'!H19","v":{"v":3,"d":"3.0"}},{"$f":"'Actual inputs'!I19","v":{"v":3,"d":"3.0"}},{"$f":"'Actual inputs'!J19","v":{"v":3,"d":"3.0"}},{"$f":"'Actual inputs'!K19","v":{"v":3,"d":"3.0"}},{"$f":"'Actual inputs'!L19","v":{"v":3,"d":"3.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M42),M42,NA()),IF($E$4=2,IF(ISNUMBER(M43),M43,NA()),NA()))","v":{"v":3,"d":"3.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N42),N42,NA()),IF($E$4=2,IF(ISNUMBER(N43),N43,NA()),NA()))","v":{"v":3,"d":"3.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O42),O42,NA()),IF($E$4=2,IF(ISNUMBER(O43),O43,NA()),NA()))","v":{"v":3,"d":"3.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P42),P42,NA()),IF($E$4=2,IF(ISNUMBER(P43),P43,NA()),NA()))","v":{"v":3,"d":"3.0"}}]
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[null,null,"Downside",{"$nulls":9},{"v":3,"d":"3.0"},{"v":3,"d":"3.0"},{"v":3,"d":"3.0"},{"v":3,"d":"3.0"}]
[null,null,"Manager Monthly loaded pay — active",null,{"$f":"'Actual inputs'!E20","v":{"v":8500,"d":"€8,500"}},{"$f":"'Actual inputs'!F20","v":{"v":8500,"d":"€8,500"}},{"$f":"'Actual inputs'!G20","v":{"v":8500,"d":"€8,500"}},{"$f":"'Actual inputs'!H20","v":{"v":8500,"d":"€8,500"}},{"$f":"'Actual inputs'!I20","v":{"v":8500,"d":"€8,500"}},{"$f":"'Actual inputs'!J20","v":{"v":8500,"d":"€8,500"}},{"$f":"'Actual inputs'!K20","v":{"v":8500,"d":"€8,500"}},{"$f":"'Actual inputs'!L20","v":{"v":8500,"d":"€8,500"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M45),M45,NA()),IF($E$4=2,IF(ISNUMBER(M46),M46,NA()),NA()))","v":{"v":8712.5,"d":"€8,713"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N45),N45,NA()),IF($E$4=2,IF(ISNUMBER(N46),N46,NA()),NA()))","v":{"v":8712.5,"d":"€8,713"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O45),O45,NA()),IF($E$4=2,IF(ISNUMBER(O46),O46,NA()),NA()))","v":{"v":8712.5,"d":"€8,713"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P45),P45,NA()),IF($E$4=2,IF(ISNUMBER(P46),P46,NA()),NA()))","v":{"v":8712.5,"d":"€8,713"}}]
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[null,null,"Consultant Paid FTE — active",null,{"$f":"'Actual inputs'!E21","v":{"v":7,"d":"7.0"}},{"$f":"'Actual inputs'!F21","v":{"v":7,"d":"7.0"}},{"$f":"'Actual inputs'!G21","v":{"v":7,"d":"7.0"}},{"$f":"'Actual inputs'!H21","v":{"v":7,"d":"7.0"}},{"$f":"'Actual inputs'!I21","v":{"v":7,"d":"7.0"}},{"$f":"'Actual inputs'!J21","v":{"v":7,"d":"7.0"}},{"$f":"'Actual inputs'!K21","v":{"v":7,"d":"7.0"}},{"$f":"'Actual inputs'!L21","v":{"v":7,"d":"7.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M48),M48,NA()),IF($E$4=2,IF(ISNUMBER(M49),M49,NA()),NA()))","v":{"v":7,"d":"7.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N48),N48,NA()),IF($E$4=2,IF(ISNUMBER(N49),N49,NA()),NA()))","v":{"v":7,"d":"7.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O48),O48,NA()),IF($E$4=2,IF(ISNUMBER(O49),O49,NA()),NA()))","v":{"v":7,"d":"7.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P48),P48,NA()),IF($E$4=2,IF(ISNUMBER(P49),P49,NA()),NA()))","v":{"v":7,"d":"7.0"}}]
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[null,null,"Downside",{"$nulls":9},{"v":7,"d":"7.0"},{"v":7,"d":"7.0"},{"v":7,"d":"7.0"},{"v":7,"d":"7.0"}]
[null,null,"Consultant Monthly loaded pay — active",null,{"$f":"'Actual inputs'!E22","v":{"v":6500,"d":"€6,500"}},{"$f":"'Actual inputs'!F22","v":{"v":6500,"d":"€6,500"}},{"$f":"'Actual inputs'!G22","v":{"v":6500,"d":"€6,500"}},{"$f":"'Actual inputs'!H22","v":{"v":6500,"d":"€6,500"}},{"$f":"'Actual inputs'!I22","v":{"v":6500,"d":"€6,500"}},{"$f":"'Actual inputs'!J22","v":{"v":6500,"d":"€6,500"}},{"$f":"'Actual inputs'!K22","v":{"v":6500,"d":"€6,500"}},{"$f":"'Actual inputs'!L22","v":{"v":6500,"d":"€6,500"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M51),M51,NA()),IF($E$4=2,IF(ISNUMBER(M52),M52,NA()),NA()))","v":{"v":6662.499999999999,"d":"€6,663"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N51),N51,NA()),IF($E$4=2,IF(ISNUMBER(N52),N52,NA()),NA()))","v":{"v":6662.499999999999,"d":"€6,663"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O51),O51,NA()),IF($E$4=2,IF(ISNUMBER(O52),O52,NA()),NA()))","v":{"v":6662.499999999999,"d":"€6,663"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P51),P51,NA()),IF($E$4=2,IF(ISNUMBER(P52),P52,NA()),NA()))","v":{"v":6662.499999999999,"d":"€6,663"}}]
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[null,null,"Downside",{"$nulls":9},{"v":6662.499999999999,"d":"6,663"},{"v":6662.499999999999,"d":"6,663"},{"v":6662.499999999999,"d":"6,663"},{"v":6662.499999999999,"d":"6,663"}]
[null,null,"Analyst Paid FTE — active",null,{"$f":"'Actual inputs'!E23","v":{"v":4,"d":"4.0"}},{"$f":"'Actual inputs'!F23","v":{"v":4,"d":"4.0"}},{"$f":"'Actual inputs'!G23","v":{"v":4,"d":"4.0"}},{"$f":"'Actual inputs'!H23","v":{"v":4,"d":"4.0"}},{"$f":"'Actual inputs'!I23","v":{"v":4,"d":"4.0"}},{"$f":"'Actual inputs'!J23","v":{"v":4,"d":"4.0"}},{"$f":"'Actual inputs'!K23","v":{"v":4,"d":"4.0"}},{"$f":"'Actual inputs'!L23","v":{"v":4,"d":"4.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M54),M54,NA()),IF($E$4=2,IF(ISNUMBER(M55),M55,NA()),NA()))","v":{"v":4,"d":"4.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N54),N54,NA()),IF($E$4=2,IF(ISNUMBER(N55),N55,NA()),NA()))","v":{"v":4,"d":"4.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O54),O54,NA()),IF($E$4=2,IF(ISNUMBER(O55),O55,NA()),NA()))","v":{"v":4,"d":"4.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P54),P54,NA()),IF($E$4=2,IF(ISNUMBER(P55),P55,NA()),NA()))","v":{"v":4,"d":"4.0"}}]
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[null,null,"Analyst Monthly loaded pay — active",null,{"$f":"'Actual inputs'!E24","v":{"v":4500,"d":"€4,500"}},{"$f":"'Actual inputs'!F24","v":{"v":4500,"d":"€4,500"}},{"$f":"'Actual inputs'!G24","v":{"v":4500,"d":"€4,500"}},{"$f":"'Actual inputs'!H24","v":{"v":4500,"d":"€4,500"}},{"$f":"'Actual inputs'!I24","v":{"v":4500,"d":"€4,500"}},{"$f":"'Actual inputs'!J24","v":{"v":4500,"d":"€4,500"}},{"$f":"'Actual inputs'!K24","v":{"v":4500,"d":"€4,500"}},{"$f":"'Actual inputs'!L24","v":{"v":4500,"d":"€4,500"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M57),M57,NA()),IF($E$4=2,IF(ISNUMBER(M58),M58,NA()),NA()))","v":{"v":4612.5,"d":"€4,613"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N57),N57,NA()),IF($E$4=2,IF(ISNUMBER(N58),N58,NA()),NA()))","v":{"v":4612.5,"d":"€4,613"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O57),O57,NA()),IF($E$4=2,IF(ISNUMBER(O58),O58,NA()),NA()))","v":{"v":4612.5,"d":"€4,613"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P57),P57,NA()),IF($E$4=2,IF(ISNUMBER(P58),P58,NA()),NA()))","v":{"v":4612.5,"d":"€4,613"}}]
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[null,null,"PS-01 Recorded chargeable hours — active",null,{"$f":"'Actual inputs'!E25","v":{"v":240,"d":"240.0"}},{"$f":"'Actual inputs'!F25","v":{"v":250,"d":"250.0"}},{"$f":"'Actual inputs'!G25","v":{"v":250,"d":"250.0"}},{"$f":"'Actual inputs'!H25","v":{"v":260,"d":"260.0"}},{"$f":"'Actual inputs'!I25","v":{"v":260,"d":"260.0"}},{"$f":"'Actual inputs'!J25","v":{"v":270,"d":"270.0"}},{"$f":"'Actual inputs'!K25","v":{"v":270,"d":"270.0"}},{"$f":"'Actual inputs'!L25","v":{"v":280,"d":"280.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M60),M60,NA()),IF($E$4=2,IF(ISNUMBER(M61),M61,NA()),NA()))","v":{"v":290,"d":"290.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N60),N60,NA()),IF($E$4=2,IF(ISNUMBER(N61),N61,NA()),NA()))","v":{"v":290,"d":"290.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O60),O60,NA()),IF($E$4=2,IF(ISNUMBER(O61),O61,NA()),NA()))","v":{"v":300,"d":"300.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P60),P60,NA()),IF($E$4=2,IF(ISNUMBER(P61),P61,NA()),NA()))","v":{"v":300,"d":"300.0"}}]
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[null,null,"Downside",{"$nulls":9},255.2,255.2,{"v":264,"d":"264.0"},{"v":264,"d":"264.0"}]
[null,null,"PS-01 Contract billing rate per hour — active",null,{"$f":"'Actual inputs'!E26","v":{"v":140,"d":"€140"}},{"$f":"'Actual inputs'!F26","v":{"v":140,"d":"€140"}},{"$f":"'Actual inputs'!G26","v":{"v":140,"d":"€140"}},{"$f":"'Actual inputs'!H26","v":{"v":140,"d":"€140"}},{"$f":"'Actual inputs'!I26","v":{"v":140,"d":"€140"}},{"$f":"'Actual inputs'!J26","v":{"v":140,"d":"€140"}},{"$f":"'Actual inputs'!K26","v":{"v":140,"d":"€140"}},{"$f":"'Actual inputs'!L26","v":{"v":140,"d":"€140"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M63),M63,NA()),IF($E$4=2,IF(ISNUMBER(M64),M64,NA()),NA()))","v":{"v":140,"d":"€140"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N63),N63,NA()),IF($E$4=2,IF(ISNUMBER(N64),N64,NA()),NA()))","v":{"v":140,"d":"€140"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O63),O63,NA()),IF($E$4=2,IF(ISNUMBER(O64),O64,NA()),NA()))","v":{"v":140,"d":"€140"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P63),P63,NA()),IF($E$4=2,IF(ISNUMBER(P64),P64,NA()),NA()))","v":{"v":140,"d":"€140"}}]
[null,null,"Base",{"$nulls":9},140,140,140,140]
[null,null,"Downside",{"$nulls":9},140,140,140,140]
[null,null,"PS-01 Realisation of chargeable value — active",null,{"$f":"'Actual inputs'!E27","v":{"v":0.97,"d":"97.0%"}},{"$f":"'Actual inputs'!F27","v":{"v":0.97,"d":"97.0%"}},{"$f":"'Actual inputs'!G27","v":{"v":0.97,"d":"97.0%"}},{"$f":"'Actual inputs'!H27","v":{"v":0.97,"d":"97.0%"}},{"$f":"'Actual inputs'!I27","v":{"v":0.97,"d":"97.0%"}},{"$f":"'Actual inputs'!J27","v":{"v":0.97,"d":"97.0%"}},{"$f":"'Actual inputs'!K27","v":{"v":0.97,"d":"97.0%"}},{"$f":"'Actual inputs'!L27","v":{"v":0.97,"d":"97.0%"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M66),M66,NA()),IF($E$4=2,IF(ISNUMBER(M67),M67,NA()),NA()))","v":{"v":0.97,"d":"97.0%"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N66),N66,NA()),IF($E$4=2,IF(ISNUMBER(N67),N67,NA()),NA()))","v":{"v":0.97,"d":"97.0%"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O66),O66,NA()),IF($E$4=2,IF(ISNUMBER(O67),O67,NA()),NA()))","v":{"v":0.97,"d":"97.0%"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P66),P66,NA()),IF($E$4=2,IF(ISNUMBER(P67),P67,NA()),NA()))","v":{"v":0.97,"d":"97.0%"}}]
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[null,null,"Downside",{"$nulls":9},{"v":0.9149999999999999,"d":"91.5%"},{"v":0.9149999999999999,"d":"91.5%"},{"v":0.9149999999999999,"d":"91.5%"},{"v":0.9149999999999999,"d":"91.5%"}]
[null,null,"PS-01 Invoices issued — active",null,{"$f":"'Actual inputs'!E28","v":{"v":29332.8,"d":"€29,333"}},{"$f":"'Actual inputs'!F28","v":{"v":30555,"d":"€30,555"}},{"$f":"'Actual inputs'!G28","v":{"v":30555,"d":"€30,555"}},{"$f":"'Actual inputs'!H28","v":{"v":31777.2,"d":"€31,777"}},{"$f":"'Actual inputs'!I28","v":{"v":31777.2,"d":"€31,777"}},{"$f":"'Actual inputs'!J28","v":{"v":32999.4,"d":"€32,999"}},{"$f":"'Actual inputs'!K28","v":{"v":32999.4,"d":"€32,999"}},{"$f":"'Actual inputs'!L28","v":{"v":34221.6,"d":"€34,222"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M69),M69,NA()),IF($E$4=2,IF(ISNUMBER(M70),M70,NA()),NA()))","v":{"v":40563.46,"d":"€40,563"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N69),N69,NA()),IF($E$4=2,IF(ISNUMBER(N70),N70,NA()),NA()))","v":{"v":40563.46,"d":"€40,563"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O69),O69,NA()),IF($E$4=2,IF(ISNUMBER(O70),O70,NA()),NA()))","v":{"v":41962.2,"d":"€41,962"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P69),P69,NA()),IF($E$4=2,IF(ISNUMBER(P70),P70,NA()),NA()))","v":{"v":54999,"d":"€54,999"}}]
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[null,null,"Downside",{"$nulls":9},{"v":31639.5,"d":"31,640"},{"v":31639.5,"d":"31,640"},{"v":32730.52,"d":"32,731"},{"v":42899.22,"d":"42,899"}]
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[]
[null,null,"Shared accounting and cash assumptions"]
[]
[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":100000,"d":"100,000"}]
[null,null,"Monthly principal repayment",null,{"v":3500,"d":"3,500"}]
[null,null,"New asset useful life (months)",null,48]
[null,null,"Opening assets remaining life (months)",null,44]

{"sheet":"P&L","index":2,"n_rows":36,"n_cols":16,"rows_kept":36}
[]
[null,null,"P&L"]
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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"]
[{"$nulls":4},"2026-01-01","2026-02-01","2026-03-01","2026-04-01","2026-05-01","2026-06-01","2026-07-01","2026-08-01","2026-09-01","2026-10-01","2026-11-01","2026-12-01"]
[null,null,"Revenue",null,{"$f":"'Engagements'!E132","v":{"v":193550,"d":"€193,550"}},{"$f":"'Engagements'!F132","v":{"v":207712.5,"d":"€207,713"}},{"$f":"'Engagements'!G132","v":{"v":220716,"d":"€220,716"}},{"$f":"'Engagements'!H132","v":{"v":230429,"d":"€230,429"}},{"$f":"'Engagements'!I132","v":{"v":242210.5,"d":"€242,211"}},{"$f":"'Engagements'!J132","v":{"v":258795,"d":"€258,795"}},{"$f":"'Engagements'!K132","v":{"v":264183,"d":"€264,183"}},{"$f":"'Engagements'!L132","v":{"v":276873.5,"d":"€276,874"}},{"$f":"'Engagements'!M132","v":{"v":279310,"d":"€279,310"}},{"$f":"'Engagements'!N132","v":{"v":279538,"d":"€279,538"}},{"$f":"'Engagements'!O132","v":{"v":281002.5,"d":"€281,003"}},{"$f":"'Engagements'!P132","v":{"v":271948.5,"d":"€271,949"}}]
[null,null,"Direct payroll",null,{"$f":"-'Engagements'!E144","v":{"v":-101000,"d":"(101,000)"}},{"$f":"-'Engagements'!F144","v":{"v":-101000,"d":"(101,000)"}},{"$f":"-'Engagements'!G144","v":{"v":-101000,"d":"(101,000)"}},{"$f":"-'Engagements'!H144","v":{"v":-101000,"d":"(101,000)"}},{"$f":"-'Engagements'!I144","v":{"v":-101000,"d":"(101,000)"}},{"$f":"-'Engagements'!J144","v":{"v":-101000,"d":"(101,000)"}},{"$f":"-'Engagements'!K144","v":{"v":-101000,"d":"(101,000)"}},{"$f":"-'Engagements'!L144","v":{"v":-101000,"d":"(101,000)"}},{"$f":"-'Engagements'!M144","v":{"v":-103525,"d":"(103,525)"}},{"$f":"-'Engagements'!N144","v":{"v":-103525,"d":"(103,525)"}},{"$f":"-'Engagements'!O144","v":{"v":-103525,"d":"(103,525)"}},{"$f":"-'Engagements'!P144","v":{"v":-103525,"d":"(103,525)"}}]
[null,null,"Materials",null,{"$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},{"$f":"0","v":0}]
[null,null,"Subcontractors",null,{"$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},{"$f":"0","v":0}]
[null,null,"Direct systems and software",null,{"$f":"-'Assumptions'!E17","v":{"v":-7000,"d":"(7,000)"}},{"$f":"-'Assumptions'!F17","v":{"v":-7000,"d":"(7,000)"}},{"$f":"-'Assumptions'!G17","v":{"v":-7000,"d":"(7,000)"}},{"$f":"-'Assumptions'!H17","v":{"v":-7000,"d":"(7,000)"}},{"$f":"-'Assumptions'!I17","v":{"v":-7000,"d":"(7,000)"}},{"$f":"-'Assumptions'!J17","v":{"v":-7000,"d":"(7,000)"}},{"$f":"-'Assumptions'!K17","v":{"v":-7000,"d":"(7,000)"}},{"$f":"-'Assumptions'!L17","v":{"v":-7000,"d":"(7,000)"}},{"$f":"-'Assumptions'!M17","v":{"v":-7800,"d":"(7,800)"}},{"$f":"-'Assumptions'!N17","v":{"v":-7800,"d":"(7,800)"}},{"$f":"-'Assumptions'!O17","v":{"v":-7800,"d":"(7,800)"}},{"$f":"-'Assumptions'!P17","v":{"v":-7800,"d":"(7,800)"}}]
[null,null,"Unbilled recoverability charge / (release)",null,{"$f":"-'Engagements'!E137+0","v":{"v":-1186.7830000000004,"d":"(1,187)"}},{"$f":"-'Engagements'!F137+'Engagements'!E137","v":{"v":-1306.9180000000001,"d":"(1,307)"}},{"$f":"-'Engagements'!G137+'Engagements'!F137","v":{"v":-1436.1865000000003,"d":"(1,436)"}},{"$f":"-'Engagements'!H137+'Engagements'!G137","v":{"v":-1495.4850000000006,"d":"(1,495)"}},{"$f":"-'Engagements'!I137+'Engagements'!H137","v":{"v":-1614.9774999999972,"d":"(1,615)"}},{"$f":"-'Engagements'!J137+'Engagements'!I137","v":{"v":-1747.888500000001,"d":"(1,748)"}},{"$f":"-'Engagements'!K137+'Engagements'!J137","v":{"v":-1808.6564999999991,"d":"(1,809)"}},{"$f":"-'Engagements'!L137+'Engagements'!K137","v":{"v":-1908.1834999999992,"d":"(1,908)"}},{"$f":"-'Engagements'!M137+'Engagements'!L137","v":{"v":574.3843500000039,"d":"574"}},{"$f":"-'Engagements'!N137+'Engagements'!M137","v":{"v":575.6011500000004,"d":"576"}},{"$f":"-'Engagements'!O137+'Engagements'!N137","v":{"v":577.847600000001,"d":"578"}},{"$f":"-'Engagements'!P137+'Engagements'!O137","v":{"v":6426.215599999995,"d":"6,426"}}]
[null,null,"Direct costs",null,{"$f":"SUM(E9:E13)","v":{"v":-109186.783,"d":"(€109,187)"}},{"$f":"SUM(F9:F13)","v":{"v":-109306.918,"d":"(€109,307)"}},{"$f":"SUM(G9:G13)","v":{"v":-109436.1865,"d":"(€109,436)"}},{"$f":"SUM(H9:H13)","v":{"v":-109495.485,"d":"(€109,495)"}},{"$f":"SUM(I9:I13)","v":{"v":-109614.9775,"d":"(€109,615)"}},{"$f":"SUM(J9:J13)","v":{"v":-109747.8885,"d":"(€109,748)"}},{"$f":"SUM(K9:K13)","v":{"v":-109808.6565,"d":"(€109,809)"}},{"$f":"SUM(L9:L13)","v":{"v":-109908.1835,"d":"(€109,908)"}},{"$f":"SUM(M9:M13)","v":{"v":-110750.61564999999,"d":"(€110,751)"}},{"$f":"SUM(N9:N13)","v":{"v":-110749.39885,"d":"(€110,749)"}},{"$f":"SUM(O9:O13)","v":{"v":-110747.15239999999,"d":"(€110,747)"}},{"$f":"SUM(P9:P13)","v":{"v":-104898.7844,"d":"(€104,899)"}}]
[null,null,"Gross profit",null,{"$f":"E8+E14","v":{"v":84363.217,"d":"€84,363"}},{"$f":"F8+F14","v":{"v":98405.582,"d":"€98,406"}},{"$f":"G8+G14","v":{"v":111279.8135,"d":"€111,280"}},{"$f":"H8+H14","v":{"v":120933.515,"d":"€120,934"}},{"$f":"I8+I14","v":{"v":132595.52250000002,"d":"€132,596"}},{"$f":"J8+J14","v":{"v":149047.1115,"d":"€149,047"}},{"$f":"K8+K14","v":{"v":154374.34350000002,"d":"€154,374"}},{"$f":"L8+L14","v":{"v":166965.31650000002,"d":"€166,965"}},{"$f":"M8+M14","v":{"v":168559.38435,"d":"€168,559"}},{"$f":"N8+N14","v":{"v":168788.60115,"d":"€168,789"}},{"$f":"O8+O14","v":{"v":170255.3476,"d":"€170,255"}},{"$f":"P8+P14","v":{"v":167049.7156,"d":"€167,050"}}]
[null,null,"Gross margin",null,{"$f":"E15/E8","v":{"v":0.43587298889175924,"d":"43.6%"}},{"$f":"F15/F8","v":{"v":0.473758594210748,"d":"47.4%"}},{"$f":"G15/G8","v":{"v":0.5041764688559054,"d":"50.4%"}},{"$f":"H15/H8","v":{"v":0.5248189897972911,"d":"52.5%"}},{"$f":"I15/I8","v":{"v":0.5474392006126902,"d":"54.7%"}},{"$f":"J15/J8","v":{"v":0.5759273227844433,"d":"57.6%"}},{"$f":"K15/K8","v":{"v":0.5843462429452312,"d":"58.4%"}},{"$f":"L15/L8","v":{"v":0.6030382701847595,"d":"60.3%"}},{"$f":"M15/M8","v":{"v":0.6034849606172353,"d":"60.3%"}},{"$f":"N15/N8","v":{"v":0.6038127236726313,"d":"60.4%"}},{"$f":"O15/O8","v":{"v":0.6058855262853534,"d":"60.6%"}},{"$f":"P15/P8","v":{"v":0.6142696709119557,"d":"61.4%"}}]
[null,null,"Management and administration payroll",null,{"$f":"-'Assumptions'!E8","v":{"v":-45000,"d":"(45,000)"}},{"$f":"-'Assumptions'!F8","v":{"v":-45500,"d":"(45,500)"}},{"$f":"-'Assumptions'!G8","v":{"v":-46000,"d":"(46,000)"}},{"$f":"-'Assumptions'!H8","v":{"v":-46500,"d":"(46,500)"}},{"$f":"-'Assumptions'!I8","v":{"v":-47000,"d":"(47,000)"}},{"$f":"-'Assumptions'!J8","v":{"v":-47500,"d":"(47,500)"}},{"$f":"-'Assumptions'!K8","v":{"v":-48000,"d":"(48,000)"}},{"$f":"-'Assumptions'!L8","v":{"v":-48500,"d":"(48,500)"}},{"$f":"-'Assumptions'!M8","v":{"v":-51000,"d":"(51,000)"}},{"$f":"-'Assumptions'!N8","v":{"v":-51500,"d":"(51,500)"}},{"$f":"-'Assumptions'!O8","v":{"v":-52500,"d":"(52,500)"}},{"$f":"-'Assumptions'!P8","v":{"v":-53500,"d":"(53,500)"}}]
[null,null,"Business development",null,{"$f":"-'Assumptions'!E11","v":{"v":-11500,"d":"(11,500)"}},{"$f":"-'Assumptions'!F11","v":{"v":-11500,"d":"(11,500)"}},{"$f":"-'Assumptions'!G11","v":{"v":-11500,"d":"(11,500)"}},{"$f":"-'Assumptions'!H11","v":{"v":-11500,"d":"(11,500)"}},{"$f":"-'Assumptions'!I11","v":{"v":-11500,"d":"(11,500)"}},{"$f":"-'Assumptions'!J11","v":{"v":-11500,"d":"(11,500)"}},{"$f":"-'Assumptions'!K11","v":{"v":-11500,"d":"(11,500)"}},{"$f":"-'Assumptions'!L11","v":{"v":-11500,"d":"(11,500)"}},{"$f":"-'Assumptions'!M11","v":{"v":-13000,"d":"(13,000)"}},{"$f":"-'Assumptions'!N11","v":{"v":-13000,"d":"(13,000)"}},{"$f":"-'Assumptions'!O11","v":{"v":-13000,"d":"(13,000)"}},{"$f":"-'Assumptions'!P11","v":{"v":-13000,"d":"(13,000)"}}]
[null,null,"Office, insurance and general costs",null,{"$f":"-'Assumptions'!E14","v":{"v":-7500,"d":"(7,500)"}},{"$f":"-'Assumptions'!F14","v":{"v":-7500,"d":"(7,500)"}},{"$f":"-'Assumptions'!G14","v":{"v":-7500,"d":"(7,500)"}},{"$f":"-'Assumptions'!H14","v":{"v":-7500,"d":"(7,500)"}},{"$f":"-'Assumptions'!I14","v":{"v":-7500,"d":"(7,500)"}},{"$f":"-'Assumptions'!J14","v":{"v":-7500,"d":"(7,500)"}},{"$f":"-'Assumptions'!K14","v":{"v":-7500,"d":"(7,500)"}},{"$f":"-'Assumptions'!L14","v":{"v":-7500,"d":"(7,500)"}},{"$f":"-'Assumptions'!M14","v":{"v":-8000,"d":"(8,000)"}},{"$f":"-'Assumptions'!N14","v":{"v":-8000,"d":"(8,000)"}},{"$f":"-'Assumptions'!O14","v":{"v":-8000,"d":"(8,000)"}},{"$f":"-'Assumptions'!P14","v":{"v":-8000,"d":"(8,000)"}}]
[null,null,"Operating expenses",null,{"$f":"SUM(E17:E19)","v":{"v":-64000,"d":"(€64,000)"}},{"$f":"SUM(F17:F19)","v":{"v":-64500,"d":"(€64,500)"}},{"$f":"SUM(G17:G19)","v":{"v":-65000,"d":"(€65,000)"}},{"$f":"SUM(H17:H19)","v":{"v":-65500,"d":"(€65,500)"}},{"$f":"SUM(I17:I19)","v":{"v":-66000,"d":"(€66,000)"}},{"$f":"SUM(J17:J19)","v":{"v":-66500,"d":"(€66,500)"}},{"$f":"SUM(K17:K19)","v":{"v":-67000,"d":"(€67,000)"}},{"$f":"SUM(L17:L19)","v":{"v":-67500,"d":"(€67,500)"}},{"$f":"SUM(M17:M19)","v":{"v":-72000,"d":"(€72,000)"}},{"$f":"SUM(N17:N19)","v":{"v":-72500,"d":"(€72,500)"}},{"$f":"SUM(O17:O19)","v":{"v":-73500,"d":"(€73,500)"}},{"$f":"SUM(P17:P19)","v":{"v":-74500,"d":"(€74,500)"}}]
[null,null,"EBITDA",null,{"$f":"E15+E20","v":{"v":20363.217000000004,"d":"€20,363"}},{"$f":"F15+F20","v":{"v":33905.581999999995,"d":"€33,906"}},{"$f":"G15+G20","v":{"v":46279.813500000004,"d":"€46,280"}},{"$f":"H15+H20","v":{"v":55433.515,"d":"€55,434"}},{"$f":"I15+I20","v":{"v":66595.52250000002,"d":"€66,596"}},{"$f":"J15+J20","v":{"v":82547.1115,"d":"€82,547"}},{"$f":"K15+K20","v":{"v":87374.34350000002,"d":"€87,374"}},{"$f":"L15+L20","v":{"v":99465.31650000002,"d":"€99,465"}},{"$f":"M15+M20","v":{"v":96559.38435000001,"d":"€96,559"}},{"$f":"N15+N20","v":{"v":96288.60115,"d":"€96,289"}},{"$f":"O15+O20","v":{"v":96755.34760000001,"d":"€96,755"}},{"$f":"P15+P20","v":{"v":92549.7156,"d":"€92,550"}}]
[null,null,"EBITDA margin",null,{"$f":"E21/E8","v":{"v":0.10520907775768537,"d":"10.5%"}},{"$f":"F21/F8","v":{"v":0.16323322862129142,"d":"16.3%"}},{"$f":"G21/G8","v":{"v":0.20968037432718972,"d":"21.0%"}},{"$f":"H21/H8","v":{"v":0.2405665736517539,"d":"24.1%"}},{"$f":"I21/I8","v":{"v":0.2749489493642927,"d":"27.5%"}},{"$f":"J21/J8","v":{"v":0.31896718058695106,"d":"31.9%"}},{"$f":"K21/K8","v":{"v":0.33073416343973694,"d":"33.1%"}},{"$f":"L21/L8","v":{"v":0.3592446243501094,"d":"35.9%"}},{"$f":"M21/M8","v":{"v":0.3457068645948946,"d":"34.6%"}},{"$f":"N21/N8","v":{"v":0.3444562140031051,"d":"34.4%"}},{"$f":"O21/O8","v":{"v":0.34432201706390514,"d":"34.4%"}},{"$f":"P21/P8","v":{"v":0.34032074308187027,"d":"34.0%"}}]
[null,null,"Depreciation",null,{"$f":"'Assets debt'!E9","v":{"v":-2193.181818181818,"d":"(2,193)"}},{"$f":"'Assets debt'!F9","v":{"v":-2276.5151515151515,"d":"(2,277)"}},{"$f":"'Assets debt'!G9","v":{"v":-2443.181818181818,"d":"(2,443)"}},{"$f":"'Assets debt'!H9","v":{"v":-2568.181818181818,"d":"(2,568)"}},{"$f":"'Assets debt'!I9","v":{"v":-2755.681818181818,"d":"(2,756)"}},{"$f":"'Assets debt'!J9","v":{"v":-2859.8484848484845,"d":"(2,860)"}},{"$f":"'Assets debt'!K9","v":{"v":-3026.5151515151515,"d":"(3,027)"}},{"$f":"'Assets debt'!L9","v":{"v":-3151.515151515151,"d":"(3,152)"}},{"$f":"'Assets debt'!M9","v":{"v":-3526.515151515151,"d":"(3,527)"}},{"$f":"'Assets debt'!N9","v":{"v":-3651.515151515151,"d":"(3,652)"}},{"$f":"'Assets debt'!O9","v":{"v":-3776.515151515151,"d":"(3,777)"}},{"$f":"'Assets debt'!P9","v":{"v":-3901.515151515151,"d":"(3,902)"}}]
[null,null,"EBIT",null,{"$f":"E21+E23","v":{"v":18170.035181818188,"d":"€18,170"}},{"$f":"F21+F23","v":{"v":31629.066848484843,"d":"€31,629"}},{"$f":"G21+G23","v":{"v":43836.63168181819,"d":"€43,837"}},{"$f":"H21+H23","v":{"v":52865.33318181818,"d":"€52,865"}},{"$f":"I21+I23","v":{"v":63839.840681818205,"d":"€63,840"}},{"$f":"J21+J23","v":{"v":79687.26301515152,"d":"€79,687"}},{"$f":"K21+K23","v":{"v":84347.82834848487,"d":"€84,348"}},{"$f":"L21+L23","v":{"v":96313.80134848486,"d":"€96,314"}},{"$f":"M21+M23","v":{"v":93032.86919848486,"d":"€93,033"}},{"$f":"N21+N23","v":{"v":92637.08599848485,"d":"€92,637"}},{"$f":"O21+O23","v":{"v":92978.83244848486,"d":"€92,979"}},{"$f":"P21+P23","v":{"v":88648.20044848484,"d":"€88,648"}}]
[null,null,"Interest",null,{"$f":"'Assets debt'!E16","v":{"v":-710.4166666666666,"d":"(710)"}},{"$f":"'Assets debt'!F16","v":{"v":-694.375,"d":"(694)"}},{"$f":"'Assets debt'!G16","v":{"v":-678.3333333333334,"d":"(678)"}},{"$f":"'Assets debt'!H16","v":{"v":-662.2916666666666,"d":"(662)"}},{"$f":"'Assets debt'!I16","v":{"v":-646.25,"d":"(646)"}},{"$f":"'Assets debt'!J16","v":{"v":-630.2083333333334,"d":"(630)"}},{"$f":"'Assets debt'!K16","v":{"v":-614.1666666666666,"d":"(614)"}},{"$f":"'Assets debt'!L16","v":{"v":-598.125,"d":"(598)"}},{"$f":"'Assets debt'!M16","v":{"v":-582.0833333333334,"d":"(582)"}},{"$f":"'Assets debt'!N16","v":{"v":-566.0416666666666,"d":"(566)"}},{"$f":"'Assets debt'!O16","v":{"v":-550,"d":"(550)"}},{"$f":"'Assets debt'!P16","v":{"v":-533.9583333333334,"d":"(534)"}}]
[null,null,"Profit before tax",null,{"$f":"E24+E25","v":{"v":17459.61851515152,"d":"€17,460"}},{"$f":"F24+F25","v":{"v":30934.691848484843,"d":"€30,935"}},{"$f":"G24+G25","v":{"v":43158.29834848485,"d":"€43,158"}},{"$f":"H24+H25","v":{"v":52203.04151515152,"d":"€52,203"}},{"$f":"I24+I25","v":{"v":63193.590681818205,"d":"€63,194"}},{"$f":"J24+J25","v":{"v":79057.05468181819,"d":"€79,057"}},{"$f":"K24+K25","v":{"v":83733.6616818182,"d":"€83,734"}},{"$f":"L24+L25","v":{"v":95715.67634848486,"d":"€95,716"}},{"$f":"M24+M25","v":{"v":92450.78586515153,"d":"€92,451"}},{"$f":"N24+N25","v":{"v":92071.04433181818,"d":"€92,071"}},{"$f":"O24+O25","v":{"v":92428.83244848486,"d":"€92,429"}},{"$f":"P24+P25","v":{"v":88114.24211515152,"d":"€88,114"}}]
[null,null,"Illustrative current tax",null,{"$f":"-MAX(0,E26)*'Assumptions'!$E$152","v":{"v":-3491.9237030303043,"d":"(3,492)"}},{"$f":"-MAX(0,F26)*'Assumptions'!$E$152","v":{"v":-6186.938369696969,"d":"(6,187)"}},{"$f":"-MAX(0,G26)*'Assumptions'!$E$152","v":{"v":-8631.65966969697,"d":"(8,632)"}},{"$f":"-MAX(0,H26)*'Assumptions'!$E$152","v":{"v":-10440.608303030305,"d":"(10,441)"}},{"$f":"-MAX(0,I26)*'Assumptions'!$E$152","v":{"v":-12638.718136363641,"d":"(12,639)"}},{"$f":"-MAX(0,J26)*'Assumptions'!$E$152","v":{"v":-15811.410936363638,"d":"(15,811)"}},{"$f":"-MAX(0,K26)*'Assumptions'!$E$152","v":{"v":-16746.73233636364,"d":"(16,747)"}},{"$f":"-MAX(0,L26)*'Assumptions'!$E$152","v":{"v":-19143.135269696973,"d":"(19,143)"}},{"$f":"-MAX(0,M26)*'Assumptions'!$E$152","v":{"v":-18490.157173030308,"d":"(18,490)"}},{"$f":"-MAX(0,N26)*'Assumptions'!$E$152","v":{"v":-18414.208866363635,"d":"(18,414)"}},{"$f":"-MAX(0,O26)*'Assumptions'!$E$152","v":{"v":-18485.766489696973,"d":"(18,486)"}},{"$f":"-MAX(0,P26)*'Assumptions'!$E$152","v":{"v":-17622.848423030304,"d":"(17,623)"}}]
[null,null,"Net profit",null,{"$f":"E26+E27","v":{"v":13967.694812121215,"d":"€13,968"}},{"$f":"F26+F27","v":{"v":24747.753478787876,"d":"€24,748"}},{"$f":"G26+G27","v":{"v":34526.63867878788,"d":"€34,527"}},{"$f":"H26+H27","v":{"v":41762.433212121214,"d":"€41,762"}},{"$f":"I26+I27","v":{"v":50554.872545454564,"d":"€50,555"}},{"$f":"J26+J27","v":{"v":63245.64374545455,"d":"€63,246"}},{"$f":"K26+K27","v":{"v":66986.92934545456,"d":"€66,987"}},{"$f":"L26+L27","v":{"v":76572.5410787879,"d":"€76,573"}},{"$f":"M26+M27","v":{"v":73960.62869212122,"d":"€73,961"}},{"$f":"N26+N27","v":{"v":73656.83546545454,"d":"€73,657"}},{"$f":"O26+O27","v":{"v":73943.06595878789,"d":"€73,943"}},{"$f":"P26+P27","v":{"v":70491.39369212122,"d":"€70,491"}}]
[]
[]
[]
[null,null,"Original budget comparison"]
[]
[null,null,"Revenue versus budget",null,{"$f":"'P&L'!E8-'Budget'!E8","v":{"v":-5106,"d":"(5,106)"}},{"$f":"'P&L'!F8-'Budget'!F8","v":{"v":-5590.5,"d":"(5,591)"}},{"$f":"'P&L'!G8-'Budget'!G8","v":{"v":-6118.5,"d":"(6,119)"}},{"$f":"'P&L'!H8-'Budget'!H8","v":{"v":-6348,"d":"(6,348)"}},{"$f":"'P&L'!I8-'Budget'!I8","v":{"v":-6837,"d":"(6,837)"}},{"$f":"'P&L'!J8-'Budget'!J8","v":{"v":-7373,"d":"(7,373)"}},{"$f":"'P&L'!K8-'Budget'!K8","v":{"v":-7611,"d":"(7,611)"}},{"$f":"'P&L'!L8-'Budget'!L8","v":{"v":-8015.5,"d":"(8,016)"}},{"$f":"'P&L'!M8-'Budget'!M8","v":{"v":-8052.5,"d":"(8,053)"}},{"$f":"'P&L'!N8-'Budget'!N8","v":{"v":-8067,"d":"(8,067)"}},{"$f":"'P&L'!O8-'Budget'!O8","v":{"v":-8106,"d":"(8,106)"}},{"$f":"'P&L'!P8-'Budget'!P8","v":{"v":-7751,"d":"(7,751)"}}]
[null,null,"EBITDA versus budget",null,{"$f":"'P&L'!E21-'Budget'!E21","v":{"v":-6907.25499999999,"d":"(6,907)"}},{"$f":"'P&L'!F21-'Budget'!F21","v":{"v":-7365.592499999999,"d":"(7,366)"}},{"$f":"'P&L'!G21-'Budget'!G21","v":{"v":-7862.492499999993,"d":"(7,862)"}},{"$f":"'P&L'!H21-'Budget'!H21","v":{"v":-8100.0899999999965,"d":"(8,100)"}},{"$f":"'P&L'!I21-'Budget'!I21","v":{"v":-8561.109999999986,"d":"(8,561)"}},{"$f":"'P&L'!J21-'Budget'!J21","v":{"v":-9067.515000000014,"d":"(9,068)"}},{"$f":"'P&L'!K21-'Budget'!K21","v":{"v":-9301.87499999997,"d":"(9,302)"}},{"$f":"'P&L'!L21-'Budget'!L21","v":{"v":-9691.412499999977,"d":"(9,691)"}},{"$f":"'P&L'!M21-'Budget'!M21","v":{"v":-9851.762500000012,"d":"(9,852)"}},{"$f":"'P&L'!N21-'Budget'!N21","v":{"v":-9885.98999999999,"d":"(9,886)"}},{"$f":"'P&L'!O21-'Budget'!O21","v":{"v":-9968.379999999976,"d":"(9,968)"}},{"$f":"'P&L'!P21-'Budget'!P21","v":{"v":-9701.380000000005,"d":"(9,701)"}}]
[null,null,"Revenue variance percentage",null,{"$f":"E34/'Budget'!E8","v":{"v":-0.025702722293814432,"d":"(2.6%)"}},{"$f":"F34/'Budget'!F8","v":{"v":-0.026209195369966666,"d":"(2.6%)"}},{"$f":"G34/'Budget'!G8","v":{"v":-0.02697341012941153,"d":"(2.7%)"}},{"$f":"H34/'Budget'!H8","v":{"v":-0.02681003644779687,"d":"(2.7%)"}},{"$f":"I34/'Budget'!I8","v":{"v":-0.027452594384605348,"d":"(2.7%)"}},{"$f":"J34/'Budget'!J8","v":{"v":-0.027700550028553393,"d":"(2.8%)"}},{"$f":"K34/'Budget'!K8","v":{"v":-0.028002825669440828,"d":"(2.8%)"}},{"$f":"L34/'Budget'!L8","v":{"v":-0.028135519447925333,"d":"(2.8%)"}},{"$f":"M34/'Budget'!M8","v":{"v":-0.028022097524903214,"d":"(2.8%)"}},{"$f":"N34/'Budget'!N8","v":{"v":-0.028048886493628414,"d":"(2.8%)"}},{"$f":"O34/'Budget'!O8","v":{"v":-0.028037916560737577,"d":"(2.8%)"}},{"$f":"P34/'Budget'!P8","v":{"v":-0.027711883646556395,"d":"(2.8%)"}}]

{"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":86112.16397849465,"d":"86,112"}},{"$f":"'Cash flow'!F23","v":{"v":13525.476190476213,"d":"13,525"}},{"$f":"'Cash flow'!G23","v":{"v":27520.5185483871,"d":"27,521"}},{"$f":"'Cash flow'!H23","v":{"v":32265.606666666667,"d":"32,266"}},{"$f":"'Cash flow'!I23","v":{"v":58374.23978494628,"d":"58,374"}},{"$f":"'Cash flow'!J23","v":{"v":68056.85833333342,"d":"68,057"}},{"$f":"'Cash flow'!K23","v":{"v":122069.43575268822,"d":"122,069"}},{"$f":"'Cash flow'!L23","v":{"v":171656.9733333334,"d":"171,657"}},{"$f":"'Cash flow'!M23","v":{"v":210929.6600000001,"d":"210,930"}},{"$f":"'Cash flow'!N23","v":{"v":302986.6322043012,"d":"302,987"}},{"$f":"'Cash flow'!O23","v":{"v":394471.22500000015,"d":"394,471"}},{"$f":"'Cash flow'!P23","v":{"v":472677.096451613,"d":"472,677"}}]
[null,null,"Trade receivables",null,{"$f":"'Working capital'!E11","v":{"v":174195,"d":"174,195"}},{"$f":"'Working capital'!F11","v":{"v":253705.98214285713,"d":"253,706"}},{"$f":"'Working capital'!G11","v":{"v":243499.5870967742,"d":"243,500"}},{"$f":"'Working capital'!H11","v":{"v":262689.06,"d":"262,689"}},{"$f":"'Working capital'!I11","v":{"v":267212.8741935484,"d":"267,213"}},{"$f":"'Working capital'!J11","v":{"v":295026.29999999993,"d":"295,026"}},{"$f":"'Working capital'!K11","v":{"v":291453.50322580646,"d":"291,454"}},{"$f":"'Working capital'!L11","v":{"v":305453.99,"d":"305,454"}},{"$f":"'Working capital'!M11","v":{"v":333507.39,"d":"333,507"}},{"$f":"'Working capital'!N11","v":{"v":334363.5174193548,"d":"334,364"}},{"$f":"'Working capital'!O11","v":{"v":337671.3433333333,"d":"337,671"}},{"$f":"'Working capital'!P11","v":{"v":414502.1548387096,"d":"414,502"}}]
[null,null,"Contract asset / net unbilled work",null,{"$f":"'Working capital'!E19","v":{"v":18168.217,"d":"18,168"}},{"$f":"'Working capital'!F19","v":{"v":37632.549,"d":"37,633"}},{"$f":"'Working capital'!G19","v":{"v":58267.96250000001,"d":"58,268"}},{"$f":"'Working capital'!H19","v":{"v":79815.37750000002,"d":"79,815"}},{"$f":"'Working capital'!I19","v":{"v":102421.44999999998,"d":"102,421"}},{"$f":"'Working capital'!J19","v":{"v":126553.06150000001,"d":"126,553"}},{"$f":"'Working capital'!K19","v":{"v":151162.705,"d":"151,163"}},{"$f":"'Working capital'!L19","v":{"v":176941.8715,"d":"176,942"}},{"$f":"'Working capital'!M19","v":{"v":169136.95584999997,"d":"169,137"}},{"$f":"'Working capital'!N19","v":{"v":161326.41699999996,"d":"161,326"}},{"$f":"'Working capital'!O19","v":{"v":153474.18459999992,"d":"153,474"}},{"$f":"'Working capital'!P19","v":{"v":64718.42020000001,"d":"64,718"}}]
[null,null,"Retention receivables",null,{"$f":"'Working capital'!E20","v":0},{"$f":"'Working capital'!F20","v":0},{"$f":"'Working capital'!G20","v":0},{"$f":"'Working capital'!H20","v":0},{"$f":"'Working capital'!I20","v":0},{"$f":"'Working capital'!J20","v":0},{"$f":"'Working capital'!K20","v":0},{"$f":"'Working capital'!L20","v":0},{"$f":"'Working capital'!M20","v":0},{"$f":"'Working capital'!N20","v":0},{"$f":"'Working capital'!O20","v":0},{"$f":"'Working capital'!P20","v":0}]
[null,null,"Prepayments",null,{"$f":"'Actual inputs'!$E$67","v":{"v":14000,"d":"14,000"}},{"$f":"'Actual inputs'!$E$67","v":{"v":14000,"d":"14,000"}},{"$f":"'Actual inputs'!$E$67","v":{"v":14000,"d":"14,000"}},{"$f":"'Actual inputs'!$E$67","v":{"v":14000,"d":"14,000"}},{"$f":"'Actual inputs'!$E$67","v":{"v":14000,"d":"14,000"}},{"$f":"'Actual inputs'!$E$67","v":{"v":14000,"d":"14,000"}},{"$f":"'Actual inputs'!$E$67","v":{"v":14000,"d":"14,000"}},{"$f":"'Actual inputs'!$E$67","v":{"v":14000,"d":"14,000"}},{"$f":"'Actual inputs'!$E$67","v":{"v":14000,"d":"14,000"}},{"$f":"'Actual inputs'!$E$67","v":{"v":14000,"d":"14,000"}},{"$f":"'Actual inputs'!$E$67","v":{"v":14000,"d":"14,000"}},{"$f":"'Actual inputs'!$E$67","v":{"v":14000,"d":"14,000"}}]
[null,null,"Current tax prepayment",null,{"$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":292475.38097849465,"d":"€292,475"}},{"$f":"SUM(F8:F13)","v":{"v":318864.0073333334,"d":"€318,864"}},{"$f":"SUM(G8:G13)","v":{"v":343288.0681451613,"d":"€343,288"}},{"$f":"SUM(H8:H13)","v":{"v":388770.0441666667,"d":"€388,770"}},{"$f":"SUM(I8:I13)","v":{"v":442008.5639784946,"d":"€442,009"}},{"$f":"SUM(J8:J13)","v":{"v":503636.21983333334,"d":"€503,636"}},{"$f":"SUM(K8:K13)","v":{"v":578685.6439784947,"d":"€578,686"}},{"$f":"SUM(L8:L13)","v":{"v":668052.8348333334,"d":"€668,053"}},{"$f":"SUM(M8:M13)","v":{"v":727574.0058500001,"d":"€727,574"}},{"$f":"SUM(N8:N13)","v":{"v":812676.5666236558,"d":"€812,677"}},{"$f":"SUM(O8:O13)","v":{"v":899616.7529333334,"d":"€899,617"}},{"$f":"SUM(P8:P13)","v":{"v":965897.6714903227,"d":"€965,898"}}]
[null,null,"Fixed assets at cost",null,{"$f":"'Assets debt'!E8","v":{"v":136000,"d":"136,000"}},{"$f":"'Assets debt'!F8","v":{"v":140000,"d":"140,000"}},{"$f":"'Assets debt'!G8","v":{"v":148000,"d":"148,000"}},{"$f":"'Assets debt'!H8","v":{"v":154000,"d":"154,000"}},{"$f":"'Assets debt'!I8","v":{"v":163000,"d":"163,000"}},{"$f":"'Assets debt'!J8","v":{"v":168000,"d":"168,000"}},{"$f":"'Assets debt'!K8","v":{"v":176000,"d":"176,000"}},{"$f":"'Assets debt'!L8","v":{"v":182000,"d":"182,000"}},{"$f":"'Assets debt'!M8","v":{"v":200000,"d":"200,000"}},{"$f":"'Assets debt'!N8","v":{"v":206000,"d":"206,000"}},{"$f":"'Assets debt'!O8","v":{"v":212000,"d":"212,000"}},{"$f":"'Assets debt'!P8","v":{"v":218000,"d":"218,000"}}]
[null,null,"Accumulated depreciation",null,{"$f":"'Assets debt'!E10","v":{"v":41193.181818181816,"d":"41,193"}},{"$f":"'Assets debt'!F10","v":{"v":43469.69696969697,"d":"43,470"}},{"$f":"'Assets debt'!G10","v":{"v":45912.878787878784,"d":"45,913"}},{"$f":"'Assets debt'!H10","v":{"v":48481.0606060606,"d":"48,481"}},{"$f":"'Assets debt'!I10","v":{"v":51236.74242424242,"d":"51,237"}},{"$f":"'Assets debt'!J10","v":{"v":54096.590909090904,"d":"54,097"}},{"$f":"'Assets debt'!K10","v":{"v":57123.10606060606,"d":"57,123"}},{"$f":"'Assets debt'!L10","v":{"v":60274.62121212121,"d":"60,275"}},{"$f":"'Assets debt'!M10","v":{"v":63801.13636363636,"d":"63,801"}},{"$f":"'Assets debt'!N10","v":{"v":67452.6515151515,"d":"67,453"}},{"$f":"'Assets debt'!O10","v":{"v":71229.16666666666,"d":"71,229"}},{"$f":"'Assets debt'!P10","v":{"v":75130.68181818181,"d":"75,131"}}]
[null,null,"Net fixed assets",null,{"$f":"'Assets debt'!E11","v":{"v":94806.81818181818,"d":"€94,807"}},{"$f":"'Assets debt'!F11","v":{"v":96530.30303030304,"d":"€96,530"}},{"$f":"'Assets debt'!G11","v":{"v":102087.12121212122,"d":"€102,087"}},{"$f":"'Assets debt'!H11","v":{"v":105518.93939393939,"d":"€105,519"}},{"$f":"'Assets debt'!I11","v":{"v":111763.25757575758,"d":"€111,763"}},{"$f":"'Assets debt'!J11","v":{"v":113903.40909090909,"d":"€113,903"}},{"$f":"'Assets debt'!K11","v":{"v":118876.89393939395,"d":"€118,877"}},{"$f":"'Assets debt'!L11","v":{"v":121725.37878787878,"d":"€121,725"}},{"$f":"'Assets debt'!M11","v":{"v":136198.86363636365,"d":"€136,199"}},{"$f":"'Assets debt'!N11","v":{"v":138547.3484848485,"d":"€138,547"}},{"$f":"'Assets debt'!O11","v":{"v":140770.83333333334,"d":"€140,771"}},{"$f":"'Assets debt'!P11","v":{"v":142869.31818181818,"d":"€142,869"}}]
[null,null,"Total assets",null,{"$f":"E14+E17","v":{"v":387282.1991603128,"d":"€387,282"}},{"$f":"F14+F17","v":{"v":415394.3103636364,"d":"€415,394"}},{"$f":"G14+G17","v":{"v":445375.18935728254,"d":"€445,375"}},{"$f":"H14+H17","v":{"v":494288.9835606061,"d":"€494,289"}},{"$f":"I14+I17","v":{"v":553771.8215542522,"d":"€553,772"}},{"$f":"J14+J17","v":{"v":617539.6289242425,"d":"€617,540"}},{"$f":"K14+K17","v":{"v":697562.5379178886,"d":"€697,563"}},{"$f":"L14+L17","v":{"v":789778.2136212122,"d":"€789,778"}},{"$f":"M14+M17","v":{"v":863772.8694863637,"d":"€863,773"}},{"$f":"N14+N17","v":{"v":951223.9151085044,"d":"€951,224"}},{"$f":"O14+O17","v":{"v":1040387.5862666668,"d":"€1,040,388"}},{"$f":"P14+P17","v":{"v":1108766.989672141,"d":"€1,108,767"}}]
[null,null,"Trade payables",null,{"$f":"'Working capital'!E16","v":{"v":6322.580645161291,"d":"6,323"}},{"$f":"'Working capital'!F16","v":{"v":7000,"d":"7,000"}},{"$f":"'Working capital'!G16","v":{"v":6322.580645161291,"d":"6,323"}},{"$f":"'Working capital'!H16","v":{"v":6533.333333333333,"d":"6,533"}},{"$f":"'Working capital'!I16","v":{"v":6322.580645161291,"d":"6,323"}},{"$f":"'Working capital'!J16","v":{"v":6533.333333333333,"d":"6,533"}},{"$f":"'Working capital'!K16","v":{"v":6322.580645161291,"d":"6,323"}},{"$f":"'Working capital'!L16","v":{"v":6322.58,"d":"6,323"}},{"$f":"'Working capital'!M16","v":{"v":9366.45,"d":"9,366"}},{"$f":"'Working capital'!N16","v":{"v":8246.45129032258,"d":"8,246"}},{"$f":"'Working capital'!O16","v":{"v":8481.29,"d":"8,481"}},{"$f":"'Working capital'!P16","v":{"v":8246.45129032258,"d":"8,246"}}]
[null,null,"Payroll accruals",null,{"$f":"'Actual inputs'!$E$65","v":{"v":15000,"d":"15,000"}},{"$f":"'Actual inputs'!$E$65","v":{"v":15000,"d":"15,000"}},{"$f":"'Actual inputs'!$E$65","v":{"v":15000,"d":"15,000"}},{"$f":"'Actual inputs'!$E$65","v":{"v":15000,"d":"15,000"}},{"$f":"'Actual inputs'!$E$65","v":{"v":15000,"d":"15,000"}},{"$f":"'Actual inputs'!$E$65","v":{"v":15000,"d":"15,000"}},{"$f":"'Actual inputs'!$E$65","v":{"v":15000,"d":"15,000"}},{"$f":"'Actual inputs'!$E$65","v":{"v":15000,"d":"15,000"}},{"$f":"'Actual inputs'!$E$65","v":{"v":15000,"d":"15,000"}},{"$f":"'Actual inputs'!$E$65","v":{"v":15000,"d":"15,000"}},{"$f":"'Actual inputs'!$E$65","v":{"v":15000,"d":"15,000"}},{"$f":"'Actual inputs'!$E$65","v":{"v":15000,"d":"15,000"}}]
[null,null,"Contract liabilities / customer advances",null,{"$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":17491.923703030305,"d":"17,492"}},{"$f":"'Assets debt'!F21","v":{"v":23678.862072727272,"d":"23,679"}},{"$f":"'Assets debt'!G21","v":{"v":23310.521742424244,"d":"23,311"}},{"$f":"'Assets debt'!H21","v":{"v":33751.13004545455,"d":"33,751"}},{"$f":"'Assets debt'!I21","v":{"v":46389.84818181819,"d":"46,390"}},{"$f":"'Assets debt'!J21","v":{"v":50201.25911818183,"d":"50,201"}},{"$f":"'Assets debt'!K21","v":{"v":66947.99145454547,"d":"66,948"}},{"$f":"'Assets debt'!L21","v":{"v":86091.12672424244,"d":"86,091"}},{"$f":"'Assets debt'!M21","v":{"v":86581.28389727275,"d":"86,581"}},{"$f":"'Assets debt'!N21","v":{"v":104995.49276363639,"d":"104,995"}},{"$f":"'Assets debt'!O21","v":{"v":123481.25925333335,"d":"123,481"}},{"$f":"'Assets debt'!P21","v":{"v":125104.10767636367,"d":"125,104"}}]
[null,null,"Current operating liabilities",null,{"$f":"SUM(E19:E22)","v":{"v":38814.50434819159,"d":"€38,815"}},{"$f":"SUM(F19:F22)","v":{"v":45678.86207272727,"d":"€45,679"}},{"$f":"SUM(G19:G22)","v":{"v":44633.10238758553,"d":"€44,633"}},{"$f":"SUM(H19:H22)","v":{"v":55284.463378787885,"d":"€55,284"}},{"$f":"SUM(I19:I22)","v":{"v":67712.42882697948,"d":"€67,712"}},{"$f":"SUM(J19:J22)","v":{"v":71734.59245151516,"d":"€71,735"}},{"$f":"SUM(K19:K22)","v":{"v":88270.57209970675,"d":"€88,271"}},{"$f":"SUM(L19:L22)","v":{"v":107413.70672424244,"d":"€107,414"}},{"$f":"SUM(M19:M22)","v":{"v":110947.73389727274,"d":"€110,948"}},{"$f":"SUM(N19:N22)","v":{"v":128241.94405395897,"d":"€128,242"}},{"$f":"SUM(O19:O22)","v":{"v":146962.54925333336,"d":"€146,963"}},{"$f":"SUM(P19:P22)","v":{"v":148350.55896668625,"d":"€148,351"}}]
[null,null,"Debt",null,{"$f":"'Assets debt'!E15","v":{"v":151500,"d":"151,500"}},{"$f":"'Assets debt'!F15","v":{"v":148000,"d":"148,000"}},{"$f":"'Assets debt'!G15","v":{"v":144500,"d":"144,500"}},{"$f":"'Assets debt'!H15","v":{"v":141000,"d":"141,000"}},{"$f":"'Assets debt'!I15","v":{"v":137500,"d":"137,500"}},{"$f":"'Assets debt'!J15","v":{"v":134000,"d":"134,000"}},{"$f":"'Assets debt'!K15","v":{"v":130500,"d":"130,500"}},{"$f":"'Assets debt'!L15","v":{"v":127000,"d":"127,000"}},{"$f":"'Assets debt'!M15","v":{"v":123500,"d":"123,500"}},{"$f":"'Assets debt'!N15","v":{"v":120000,"d":"120,000"}},{"$f":"'Assets debt'!O15","v":{"v":116500,"d":"116,500"}},{"$f":"'Assets debt'!P15","v":{"v":113000,"d":"113,000"}}]
[null,null,"Total liabilities",null,{"$f":"E23+E24","v":{"v":190314.5043481916,"d":"€190,315"}},{"$f":"F23+F24","v":{"v":193678.86207272726,"d":"€193,679"}},{"$f":"G23+G24","v":{"v":189133.10238758553,"d":"€189,133"}},{"$f":"H23+H24","v":{"v":196284.46337878788,"d":"€196,284"}},{"$f":"I23+I24","v":{"v":205212.42882697948,"d":"€205,212"}},{"$f":"J23+J24","v":{"v":205734.59245151514,"d":"€205,735"}},{"$f":"K23+K24","v":{"v":218770.57209970674,"d":"€218,771"}},{"$f":"L23+L24","v":{"v":234413.70672424242,"d":"€234,414"}},{"$f":"M23+M24","v":{"v":234447.73389727273,"d":"€234,448"}},{"$f":"N23+N24","v":{"v":248241.94405395899,"d":"€248,242"}},{"$f":"O23+O24","v":{"v":263462.54925333336,"d":"€263,463"}},{"$f":"P23+P24","v":{"v":261350.55896668625,"d":"€261,351"}}]
[null,null,"Share capital",null,{"$f":"'Actual inputs'!$E$71","v":{"v":50000,"d":"50,000"}},{"$f":"'Actual inputs'!$E$71","v":{"v":50000,"d":"50,000"}},{"$f":"'Actual inputs'!$E$71","v":{"v":50000,"d":"50,000"}},{"$f":"'Actual inputs'!$E$71","v":{"v":50000,"d":"50,000"}},{"$f":"'Actual inputs'!$E$71","v":{"v":50000,"d":"50,000"}},{"$f":"'Actual inputs'!$E$71","v":{"v":50000,"d":"50,000"}},{"$f":"'Actual inputs'!$E$71","v":{"v":50000,"d":"50,000"}},{"$f":"'Actual inputs'!$E$71","v":{"v":50000,"d":"50,000"}},{"$f":"'Actual inputs'!$E$71","v":{"v":50000,"d":"50,000"}},{"$f":"'Actual inputs'!$E$71","v":{"v":50000,"d":"50,000"}},{"$f":"'Actual inputs'!$E$71","v":{"v":50000,"d":"50,000"}},{"$f":"'Actual inputs'!$E$71","v":{"v":50000,"d":"50,000"}}]
[null,null,"Retained earnings",null,{"$f":"'Actual inputs'!$E$72+'P&L'!E28","v":{"v":146967.69481212122,"d":"146,968"}},{"$f":"E27+'P&L'!F28","v":{"v":171715.4482909091,"d":"171,715"}},{"$f":"F27+'P&L'!G28","v":{"v":206242.08696969697,"d":"206,242"}},{"$f":"G27+'P&L'!H28","v":{"v":248004.5201818182,"d":"248,005"}},{"$f":"H27+'P&L'!I28","v":{"v":298559.39272727276,"d":"298,559"}},{"$f":"I27+'P&L'!J28","v":{"v":361805.0364727273,"d":"361,805"}},{"$f":"J27+'P&L'!K28","v":{"v":428791.96581818187,"d":"428,792"}},{"$f":"K27+'P&L'!L28","v":{"v":505364.50689696975,"d":"505,365"}},{"$f":"L27+'P&L'!M28","v":{"v":579325.135589091,"d":"579,325"}},{"$f":"M27+'P&L'!N28","v":{"v":652981.9710545455,"d":"652,982"}},{"$f":"N27+'P&L'!O28","v":{"v":726925.0370133334,"d":"726,925"}},{"$f":"O27+'P&L'!P28","v":{"v":797416.4307054547,"d":"797,416"}}]
[null,null,"Equity",null,{"$f":"E26+E27","v":{"v":196967.69481212122,"d":"€196,968"}},{"$f":"F26+F27","v":{"v":221715.4482909091,"d":"€221,715"}},{"$f":"G26+G27","v":{"v":256242.08696969697,"d":"€256,242"}},{"$f":"H26+H27","v":{"v":298004.52018181817,"d":"€298,005"}},{"$f":"I26+I27","v":{"v":348559.39272727276,"d":"€348,559"}},{"$f":"J26+J27","v":{"v":411805.0364727273,"d":"€411,805"}},{"$f":"K26+K27","v":{"v":478791.96581818187,"d":"€478,792"}},{"$f":"L26+L27","v":{"v":555364.5068969697,"d":"€555,365"}},{"$f":"M26+M27","v":{"v":629325.135589091,"d":"€629,325"}},{"$f":"N26+N27","v":{"v":702981.9710545455,"d":"€702,982"}},{"$f":"O26+O27","v":{"v":776925.0370133334,"d":"€776,925"}},{"$f":"P26+P27","v":{"v":847416.4307054547,"d":"€847,416"}}]
[null,null,"Liabilities and equity",null,{"$f":"E25+E28","v":{"v":387282.1991603128,"d":"€387,282"}},{"$f":"F25+F28","v":{"v":415394.31036363635,"d":"€415,394"}},{"$f":"G25+G28","v":{"v":445375.1893572825,"d":"€445,375"}},{"$f":"H25+H28","v":{"v":494288.983560606,"d":"€494,289"}},{"$f":"I25+I28","v":{"v":553771.8215542522,"d":"€553,772"}},{"$f":"J25+J28","v":{"v":617539.6289242425,"d":"€617,540"}},{"$f":"K25+K28","v":{"v":697562.5379178886,"d":"€697,563"}},{"$f":"L25+L28","v":{"v":789778.2136212122,"d":"€789,778"}},{"$f":"M25+M28","v":{"v":863772.8694863637,"d":"€863,773"}},{"$f":"N25+N28","v":{"v":951223.9151085045,"d":"€951,224"}},{"$f":"O25+O28","v":{"v":1040387.5862666668,"d":"€1,040,388"}},{"$f":"P25+P28","v":{"v":1108766.989672141,"d":"€1,108,767"}}]

{"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":13967.694812121215,"d":"13,968"}},{"$f":"'P&L'!F28","v":{"v":24747.753478787876,"d":"24,748"}},{"$f":"'P&L'!G28","v":{"v":34526.63867878788,"d":"34,527"}},{"$f":"'P&L'!H28","v":{"v":41762.433212121214,"d":"41,762"}},{"$f":"'P&L'!I28","v":{"v":50554.872545454564,"d":"50,555"}},{"$f":"'P&L'!J28","v":{"v":63245.64374545455,"d":"63,246"}},{"$f":"'P&L'!K28","v":{"v":66986.92934545456,"d":"66,987"}},{"$f":"'P&L'!L28","v":{"v":76572.5410787879,"d":"76,573"}},{"$f":"'P&L'!M28","v":{"v":73960.62869212122,"d":"73,961"}},{"$f":"'P&L'!N28","v":{"v":73656.83546545454,"d":"73,657"}},{"$f":"'P&L'!O28","v":{"v":73943.06595878789,"d":"73,943"}},{"$f":"'P&L'!P28","v":{"v":70491.39369212122,"d":"70,491"}}]
[null,null,"Depreciation add-back",null,{"$f":"-'P&L'!E23","v":{"v":2193.181818181818,"d":"2,193"}},{"$f":"-'P&L'!F23","v":{"v":2276.5151515151515,"d":"2,277"}},{"$f":"-'P&L'!G23","v":{"v":2443.181818181818,"d":"2,443"}},{"$f":"-'P&L'!H23","v":{"v":2568.181818181818,"d":"2,568"}},{"$f":"-'P&L'!I23","v":{"v":2755.681818181818,"d":"2,756"}},{"$f":"-'P&L'!J23","v":{"v":2859.8484848484845,"d":"2,860"}},{"$f":"-'P&L'!K23","v":{"v":3026.5151515151515,"d":"3,027"}},{"$f":"-'P&L'!L23","v":{"v":3151.515151515151,"d":"3,152"}},{"$f":"-'P&L'!M23","v":{"v":3526.515151515151,"d":"3,527"}},{"$f":"-'P&L'!N23","v":{"v":3651.515151515151,"d":"3,652"}},{"$f":"-'P&L'!O23","v":{"v":3776.515151515151,"d":"3,777"}},{"$f":"-'P&L'!P23","v":{"v":3901.515151515151,"d":"3,902"}}]
[null,null,"Change in trade receivables",null,{"$f":"'Actual inputs'!$E$60-'Balance sheet'!E9","v":{"v":-174195,"d":"(174,195)"}},{"$f":"'Balance sheet'!E9-'Balance sheet'!F9","v":{"v":-79510.98214285713,"d":"(79,511)"}},{"$f":"'Balance sheet'!F9-'Balance sheet'!G9","v":{"v":10206.395046082936,"d":"10,206"}},{"$f":"'Balance sheet'!G9-'Balance sheet'!H9","v":{"v":-19189.472903225804,"d":"(19,189)"}},{"$f":"'Balance sheet'!H9-'Balance sheet'!I9","v":{"v":-4523.814193548402,"d":"(4,524)"}},{"$f":"'Balance sheet'!I9-'Balance sheet'!J9","v":{"v":-27813.42580645153,"d":"(27,813)"}},{"$f":"'Balance sheet'!J9-'Balance sheet'!K9","v":{"v":3572.79677419347,"d":"3,573"}},{"$f":"'Balance sheet'!K9-'Balance sheet'!L9","v":{"v":-14000.48677419353,"d":"(14,000)"}},{"$f":"'Balance sheet'!L9-'Balance sheet'!M9","v":{"v":-28053.400000000023,"d":"(28,053)"}},{"$f":"'Balance sheet'!M9-'Balance sheet'!N9","v":{"v":-856.1274193548015,"d":"(856)"}},{"$f":"'Balance sheet'!N9-'Balance sheet'!O9","v":{"v":-3307.8259139785077,"d":"(3,308)"}},{"$f":"'Balance sheet'!O9-'Balance sheet'!P9","v":{"v":-76830.8115053763,"d":"(76,831)"}}]
[null,null,"Change in contract assets / net unbilled work",null,{"$f":"'Actual inputs'!$E$62-'Balance sheet'!E10","v":{"v":-18168.217,"d":"(18,168)"}},{"$f":"'Balance sheet'!E10-'Balance sheet'!F10","v":{"v":-19464.332,"d":"(19,464)"}},{"$f":"'Balance sheet'!F10-'Balance sheet'!G10","v":{"v":-20635.41350000001,"d":"(20,635)"}},{"$f":"'Balance sheet'!G10-'Balance sheet'!H10","v":{"v":-21547.415000000008,"d":"(21,547)"}},{"$f":"'Balance sheet'!H10-'Balance sheet'!I10","v":{"v":-22606.072499999966,"d":"(22,606)"}},{"$f":"'Balance sheet'!I10-'Balance sheet'!J10","v":{"v":-24131.611500000028,"d":"(24,132)"}},{"$f":"'Balance sheet'!J10-'Balance sheet'!K10","v":{"v":-24609.643499999976,"d":"(24,610)"}},{"$f":"'Balance sheet'!K10-'Balance sheet'!L10","v":{"v":-25779.16650000002,"d":"(25,779)"}},{"$f":"'Balance sheet'!L10-'Balance sheet'!M10","v":{"v":7804.915650000039,"d":"7,805"}},{"$f":"'Balance sheet'!M10-'Balance sheet'!N10","v":{"v":7810.538850000012,"d":"7,811"}},{"$f":"'Balance sheet'!N10-'Balance sheet'!O10","v":{"v":7852.232400000037,"d":"7,852"}},{"$f":"'Balance sheet'!O10-'Balance sheet'!P10","v":{"v":88755.76439999991,"d":"88,756"}}]
[null,null,"Change in retentions",null,{"$f":"'Actual inputs'!$E$63-'Balance sheet'!E11","v":0},{"$f":"'Balance sheet'!E11-'Balance sheet'!F11","v":0},{"$f":"'Balance sheet'!F11-'Balance sheet'!G11","v":0},{"$f":"'Balance sheet'!G11-'Balance sheet'!H11","v":0},{"$f":"'Balance sheet'!H11-'Balance sheet'!I11","v":0},{"$f":"'Balance sheet'!I11-'Balance sheet'!J11","v":0},{"$f":"'Balance sheet'!J11-'Balance sheet'!K11","v":0},{"$f":"'Balance sheet'!K11-'Balance sheet'!L11","v":0},{"$f":"'Balance sheet'!L11-'Balance sheet'!M11","v":0},{"$f":"'Balance sheet'!M11-'Balance sheet'!N11","v":0},{"$f":"'Balance sheet'!N11-'Balance sheet'!O11","v":0},{"$f":"'Balance sheet'!O11-'Balance sheet'!P11","v":0}]
[null,null,"Change in trade payables",null,{"$f":"'Balance sheet'!E19-'Actual inputs'!$E$61","v":{"v":-16677.41935483871,"d":"(16,677)"}},{"$f":"'Balance sheet'!F19-'Balance sheet'!E19","v":{"v":677.4193548387093,"d":"677"}},{"$f":"'Balance sheet'!G19-'Balance sheet'!F19","v":{"v":-677.4193548387093,"d":"(677)"}},{"$f":"'Balance sheet'!H19-'Balance sheet'!G19","v":{"v":210.75268817204233,"d":"211"}},{"$f":"'Balance sheet'!I19-'Balance sheet'!H19","v":{"v":-210.75268817204233,"d":"(211)"}},{"$f":"'Balance sheet'!J19-'Balance sheet'!I19","v":{"v":210.75268817204233,"d":"211"}},{"$f":"'Balance sheet'!K19-'Balance sheet'!J19","v":{"v":-210.75268817204233,"d":"(211)"}},{"$f":"'Balance sheet'!L19-'Balance sheet'!K19","v":{"v":-0.0006451612907767412,"d":"(0)"}},{"$f":"'Balance sheet'!M19-'Balance sheet'!L19","v":{"v":3043.870000000001,"d":"3,044"}},{"$f":"'Balance sheet'!N19-'Balance sheet'!M19","v":{"v":-1119.9987096774203,"d":"(1,120)"}},{"$f":"'Balance sheet'!O19-'Balance sheet'!N19","v":{"v":234.8387096774204,"d":"235"}},{"$f":"'Balance sheet'!P19-'Balance sheet'!O19","v":{"v":-234.8387096774204,"d":"(235)"}}]
[null,null,"Change in customer advances",null,{"$f":"'Balance sheet'!E21-'Actual inputs'!$E$64","v":0},{"$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$66","v":{"v":3491.9237030303048,"d":"3,492"}},{"$f":"'Assets debt'!F20-'Assets debt'!E20","v":{"v":6186.938369696967,"d":"6,187"}},{"$f":"'Assets debt'!G20-'Assets debt'!F20","v":{"v":-368.34033030302817,"d":"(368)"}},{"$f":"'Assets debt'!H20-'Assets debt'!G20","v":{"v":10440.608303030305,"d":"10,441"}},{"$f":"'Assets debt'!I20-'Assets debt'!H20","v":{"v":12638.718136363641,"d":"12,639"}},{"$f":"'Assets debt'!J20-'Assets debt'!I20","v":{"v":3811.410936363638,"d":"3,811"}},{"$f":"'Assets debt'!K20-'Assets debt'!J20","v":{"v":16746.73233636364,"d":"16,747"}},{"$f":"'Assets debt'!L20-'Assets debt'!K20","v":{"v":19143.13526969697,"d":"19,143"}},{"$f":"'Assets debt'!M20-'Assets debt'!L20","v":{"v":490.15717303031124,"d":"490"}},{"$f":"'Assets debt'!N20-'Assets debt'!M20","v":{"v":18414.20886636364,"d":"18,414"}},{"$f":"'Assets debt'!O20-'Assets debt'!N20","v":{"v":18485.766489696965,"d":"18,486"}},{"$f":"'Assets debt'!P20-'Assets debt'!O20","v":{"v":1622.8484230303147,"d":"1,623"}}]
[null,null,"Operating cash flow",null,{"$f":"SUM(E8:E15)","v":{"v":-189387.83602150535,"d":"(€189,388)"}},{"$f":"SUM(F8:F15)","v":{"v":-65086.687788018426,"d":"(€65,087)"}},{"$f":"SUM(G8:G15)","v":{"v":25495.042357910886,"d":"€25,495"}},{"$f":"SUM(H8:H15)","v":{"v":14245.088118279566,"d":"€14,245"}},{"$f":"SUM(I8:I15)","v":{"v":38608.63311827961,"d":"€38,609"}},{"$f":"SUM(J8:J15)","v":{"v":18182.618548387152,"d":"€18,183"}},{"$f":"SUM(K8:K15)","v":{"v":65512.5774193548,"d":"€65,513"}},{"$f":"SUM(L8:L15)","v":{"v":59087.53758064517,"d":"€59,088"}},{"$f":"SUM(M8:M15)","v":{"v":60772.6866666667,"d":"€60,773"}},{"$f":"SUM(N8:N15)","v":{"v":101556.97220430111,"d":"€101,557"}},{"$f":"SUM(O8:O15)","v":{"v":100984.59279569896,"d":"€100,985"}},{"$f":"SUM(P8:P15)","v":{"v":87705.87145161287,"d":"€87,706"}}]
[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)"}},{"$f":"-'Assumptions'!M26","v":{"v":-18000,"d":"(18,000)"}},{"$f":"-'Assumptions'!N26","v":{"v":-6000,"d":"(6,000)"}},{"$f":"-'Assumptions'!O26","v":{"v":-6000,"d":"(6,000)"}},{"$f":"-'Assumptions'!P26","v":{"v":-6000,"d":"(6,000)"}}]
[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)"}},{"$f":"M17","v":{"v":-18000,"d":"(€18,000)"}},{"$f":"N17","v":{"v":-6000,"d":"(€6,000)"}},{"$f":"O17","v":{"v":-6000,"d":"(€6,000)"}},{"$f":"P17","v":{"v":-6000,"d":"(€6,000)"}}]
[null,null,"Debt principal repayment",null,{"$f":"-'Assets debt'!E14","v":{"v":-3500,"d":"(3,500)"}},{"$f":"-'Assets debt'!F14","v":{"v":-3500,"d":"(3,500)"}},{"$f":"-'Assets debt'!G14","v":{"v":-3500,"d":"(3,500)"}},{"$f":"-'Assets debt'!H14","v":{"v":-3500,"d":"(3,500)"}},{"$f":"-'Assets debt'!I14","v":{"v":-3500,"d":"(3,500)"}},{"$f":"-'Assets debt'!J14","v":{"v":-3500,"d":"(3,500)"}},{"$f":"-'Assets debt'!K14","v":{"v":-3500,"d":"(3,500)"}},{"$f":"-'Assets debt'!L14","v":{"v":-3500,"d":"(3,500)"}},{"$f":"-'Assets debt'!M14","v":{"v":-3500,"d":"(3,500)"}},{"$f":"-'Assets debt'!N14","v":{"v":-3500,"d":"(3,500)"}},{"$f":"-'Assets debt'!O14","v":{"v":-3500,"d":"(3,500)"}},{"$f":"-'Assets debt'!P14","v":{"v":-3500,"d":"(3,500)"}}]
[null,null,"Financing cash flow",null,{"$f":"E19","v":{"v":-3500,"d":"(€3,500)"}},{"$f":"F19","v":{"v":-3500,"d":"(€3,500)"}},{"$f":"G19","v":{"v":-3500,"d":"(€3,500)"}},{"$f":"H19","v":{"v":-3500,"d":"(€3,500)"}},{"$f":"I19","v":{"v":-3500,"d":"(€3,500)"}},{"$f":"J19","v":{"v":-3500,"d":"(€3,500)"}},{"$f":"K19","v":{"v":-3500,"d":"(€3,500)"}},{"$f":"L19","v":{"v":-3500,"d":"(€3,500)"}},{"$f":"M19","v":{"v":-3500,"d":"(€3,500)"}},{"$f":"N19","v":{"v":-3500,"d":"(€3,500)"}},{"$f":"O19","v":{"v":-3500,"d":"(€3,500)"}},{"$f":"P19","v":{"v":-3500,"d":"(€3,500)"}}]
[null,null,"Net cash change",null,{"$f":"E16+E18+E20","v":{"v":-198887.83602150535,"d":"(€198,888)"}},{"$f":"F16+F18+F20","v":{"v":-72586.68778801843,"d":"(€72,587)"}},{"$f":"G16+G18+G20","v":{"v":13995.042357910886,"d":"€13,995"}},{"$f":"H16+H18+H20","v":{"v":4745.088118279566,"d":"€4,745"}},{"$f":"I16+I18+I20","v":{"v":26108.633118279613,"d":"€26,109"}},{"$f":"J16+J18+J20","v":{"v":9682.618548387152,"d":"€9,683"}},{"$f":"K16+K18+K20","v":{"v":54012.5774193548,"d":"€54,013"}},{"$f":"L16+L18+L20","v":{"v":49587.53758064517,"d":"€49,588"}},{"$f":"M16+M18+M20","v":{"v":39272.6866666667,"d":"€39,273"}},{"$f":"N16+N18+N20","v":{"v":92056.97220430111,"d":"€92,057"}},{"$f":"O16+O18+O20","v":{"v":91484.59279569896,"d":"€91,485"}},{"$f":"P16+P18+P20","v":{"v":78205.87145161287,"d":"€78,206"}}]
[null,null,"Opening cash",null,{"$f":"'Actual inputs'!$E$59","v":{"v":285000,"d":"285,000"}},{"$f":"E23","v":{"v":86112.16397849465,"d":"86,112"}},{"$f":"F23","v":{"v":13525.476190476213,"d":"13,525"}},{"$f":"G23","v":{"v":27520.5185483871,"d":"27,521"}},{"$f":"H23","v":{"v":32265.606666666667,"d":"32,266"}},{"$f":"I23","v":{"v":58374.23978494628,"d":"58,374"}},{"$f":"J23","v":{"v":68056.85833333342,"d":"68,057"}},{"$f":"K23","v":{"v":122069.43575268822,"d":"122,069"}},{"$f":"L23","v":{"v":171656.9733333334,"d":"171,657"}},{"$f":"M23","v":{"v":210929.6600000001,"d":"210,930"}},{"$f":"N23","v":{"v":302986.6322043012,"d":"302,987"}},{"$f":"O23","v":{"v":394471.22500000015,"d":"394,471"}}]
[null,null,"Closing cash",null,{"$f":"E22+E21","v":{"v":86112.16397849465,"d":"€86,112"}},{"$f":"F22+F21","v":{"v":13525.476190476213,"d":"€13,525"}},{"$f":"G22+G21","v":{"v":27520.5185483871,"d":"€27,521"}},{"$f":"H22+H21","v":{"v":32265.606666666667,"d":"€32,266"}},{"$f":"I22+I21","v":{"v":58374.23978494628,"d":"€58,374"}},{"$f":"J22+J21","v":{"v":68056.85833333342,"d":"€68,057"}},{"$f":"K22+K21","v":{"v":122069.43575268822,"d":"€122,069"}},{"$f":"L22+L21","v":{"v":171656.9733333334,"d":"€171,657"}},{"$f":"M22+M21","v":{"v":210929.6600000001,"d":"€210,930"}},{"$f":"N22+N21","v":{"v":302986.6322043012,"d":"€302,987"}},{"$f":"O22+O21","v":{"v":394471.22500000015,"d":"€394,471"}},{"$f":"P22+P21","v":{"v":472677.096451613,"d":"€472,677"}}]

{"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":171656.9733333334,"d":"171,657"}},{"$f":"E18","v":{"v":207489.5133333334,"d":"207,490"}},{"$f":"F18","v":{"v":237561.5433333334,"d":"237,562"}},{"$f":"G18","v":{"v":315967.9733333334,"d":"315,968"}},{"$f":"H18","v":{"v":215011.74333333338,"d":"215,012"}},{"$f":"I18","v":{"v":255862.59000000005,"d":"255,863"}},{"$f":"J18","v":{"v":228862.59000000005,"d":"228,863"}},{"$f":"K18","v":{"v":309684.38548387104,"d":"309,684"}},{"$f":"L18","v":{"v":154659.38548387104,"d":"154,659"}},{"$f":"M18","v":{"v":302986.6322043012,"d":"302,987"}},{"$f":"N18","v":{"v":296986.6322043012,"d":"296,987"}},{"$f":"O18","v":{"v":372725.9735537635,"d":"372,726"}},{"$f":"P18","v":{"v":372725.9735537635,"d":"372,726"}}]
[null,null,"Customer receipts",null,{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46266,$D$37:$D$92,\"<=\"&46271,$E$37:$E$92,\"receipts\")","v":{"v":36654.48,"d":"36,654"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46272,$D$37:$D$92,\"<=\"&46278,$E$37:$E$92,\"receipts\")","v":{"v":70254.42,"d":"70,254"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46279,$D$37:$D$92,\"<=\"&46285,$E$37:$E$92,\"receipts\")","v":{"v":79418.04000000002,"d":"79,418"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46286,$D$37:$D$92,\"<=\"&46292,$E$37:$E$92,\"receipts\")","v":{"v":73308.95999999999,"d":"73,309"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46293,$D$37:$D$92,\"<=\"&46299,$E$37:$E$92,\"receipts\")","v":{"v":45818.09000000002,"d":"45,818"}},{"$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$92,\"receipts\")","v":{"v":84437.47290322582,"d":"84,437"}},{"$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$92,\"receipts\")","v":{"v":156812.44967741938,"d":"156,812"}},{"$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$92,\"receipts\")","v":{"v":100143.66393010752,"d":"100,144"}},{"$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$92,\"receipts\")","v":{"v":185981.090155914,"d":"185,981"}}]
[null,null,"Supplier payments",null,{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46266,$D$37:$D$92,\"<=\"&46271,$E$37:$E$92,\"supplierPayments\")","v":{"v":-821.94,"d":"(822)"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46272,$D$37:$D$92,\"<=\"&46278,$E$37:$E$92,\"supplierPayments\")","v":{"v":-1182.3899999999999,"d":"(1,182)"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46279,$D$37:$D$92,\"<=\"&46285,$E$37:$E$92,\"supplierPayments\")","v":{"v":-1011.6099999999997,"d":"(1,012)"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46286,$D$37:$D$92,\"<=\"&46292,$E$37:$E$92,\"supplierPayments\")","v":{"v":-1740.19,"d":"(1,740)"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,\">=\"&46293,$D$37:$D$92,\"<=\"&46299,$E$37:$E$92,\"supplierPayments\")","v":{"v":-885.1599999999999,"d":"(885)"}},{"$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$92,\"supplierPayments\")","v":{"v":-3615.6774193548395,"d":"(3,616)"}},{"$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$92,\"supplierPayments\")","v":{"v":-4419.161290322581,"d":"(4,419)"}},{"$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$92,\"supplierPayments\")","v":{"v":-3404.322580645161,"d":"(3,404)"}},{"$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$92,\"supplierPayments\")","v":{"v":-4160.8387096774195,"d":"(4,161)"}}]
[null,null,"Payroll",null,{"$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$92,\"payroll\")","v":{"v":-154525,"d":"(154,525)"}},{"$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$92,\"payroll\")","v":{"v":-155025,"d":"(155,025)"}},{"$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$92,\"payroll\")","v":{"v":-156025,"d":"(156,025)"}}]
[null,null,"Operating overheads",null,{"$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$92,\"overheads\")","v":{"v":-21000,"d":"(21,000)"}},{"$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$92,\"overheads\")","v":{"v":-21000,"d":"(21,000)"}},{"$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$92,\"overheads\")","v":{"v":-21000,"d":"(21,000)"}},{"$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$92,\"interest\")","v":{"v":-582.0833333333334,"d":"(582)"}},{"$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$92,\"interest\")","v":{"v":-566.0416666666666,"d":"(566)"}},{"$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$92,\"interest\")","v":{"v":-550,"d":"(550)"}}]
[null,null,"Capital expenditure",null,{"$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$92,\"capex\")","v":{"v":-18000,"d":"(18,000)"}},{"$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$92,\"capex\")","v":{"v":-6000,"d":"(6,000)"}},{"$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$92,\"capex\")","v":{"v":-6000,"d":"(6,000)"}},{"$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$92,\"debt\")","v":{"v":-3500,"d":"(3,500)"}},{"$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$92,\"debt\")","v":{"v":-3500,"d":"(3,500)"}},{"$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$92,\"debt\")","v":{"v":-3500,"d":"(3,500)"}}]
[null,null,"Net cash change",null,{"$f":"SUM(E9:E16)","v":{"v":35832.54,"d":"€35,833"}},{"$f":"SUM(F9:F16)","v":{"v":30072.03,"d":"€30,072"}},{"$f":"SUM(G9:G16)","v":{"v":78406.43000000002,"d":"€78,406"}},{"$f":"SUM(H9:H16)","v":{"v":-100956.23000000001,"d":"(€100,956)"}},{"$f":"SUM(I9:I16)","v":{"v":40850.846666666686,"d":"€40,851"}},{"$f":"SUM(J9:J16)","v":{"v":-27000,"d":"(€27,000)"}},{"$f":"SUM(K9:K16)","v":{"v":80821.79548387098,"d":"€80,822"}},{"$f":"SUM(L9:L16)","v":{"v":-155025,"d":"(€155,025)"}},{"$f":"SUM(M9:M16)","v":{"v":148327.24672043015,"d":"€148,327"}},{"$f":"SUM(N9:N16)","v":{"v":-6000,"d":"(€6,000)"}},{"$f":"SUM(O9:O16)","v":{"v":75739.34134946235,"d":"€75,739"}},{"$f":"SUM(P9:P16)","v":0},{"$f":"SUM(Q9:Q16)","v":{"v":21745.251446236565,"d":"€21,745"}}]
[null,null,"Closing cash",null,{"$f":"E8+E17","v":{"v":207489.5133333334,"d":"€207,490"}},{"$f":"F8+F17","v":{"v":237561.5433333334,"d":"€237,562"}},{"$f":"G8+G17","v":{"v":315967.9733333334,"d":"€315,968"}},{"$f":"H8+H17","v":{"v":215011.74333333338,"d":"€215,012"}},{"$f":"I8+I17","v":{"v":255862.59000000005,"d":"€255,863"}},{"$f":"J8+J17","v":{"v":228862.59000000005,"d":"€228,863"}},{"$f":"K8+K17","v":{"v":309684.38548387104,"d":"€309,684"}},{"$f":"L8+L17","v":{"v":154659.38548387104,"d":"€154,659"}},{"$f":"M8+M17","v":{"v":302986.6322043012,"d":"€302,987"}},{"$f":"N8+N17","v":{"v":296986.6322043012,"d":"€296,987"}},{"$f":"O8+O17","v":{"v":372725.9735537635,"d":"€372,726"}},{"$f":"P8+P17","v":{"v":372725.9735537635,"d":"€372,726"}},{"$f":"Q8+Q17","v":{"v":394471.2250000001,"d":"€394,471"}}]
[null,null,"Minimum reserve",null,{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"€100,000"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"€100,000"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"€100,000"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"€100,000"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"€100,000"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"€100,000"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"€100,000"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"€100,000"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"€100,000"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"€100,000"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"€100,000"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"€100,000"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"€100,000"}}]
[null,null,"Reserve headroom / (shortfall)",null,{"$f":"E18-E19","v":{"v":107489.5133333334,"d":"€107,490"}},{"$f":"F18-F19","v":{"v":137561.5433333334,"d":"€137,562"}},{"$f":"G18-G19","v":{"v":215967.9733333334,"d":"€215,968"}},{"$f":"H18-H19","v":{"v":115011.74333333338,"d":"€115,012"}},{"$f":"I18-I19","v":{"v":155862.59000000005,"d":"€155,863"}},{"$f":"J18-J19","v":{"v":128862.59000000005,"d":"€128,863"}},{"$f":"K18-K19","v":{"v":209684.38548387104,"d":"€209,684"}},{"$f":"L18-L19","v":{"v":54659.38548387104,"d":"€54,659"}},{"$f":"M18-M19","v":{"v":202986.6322043012,"d":"€202,987"}},{"$f":"N18-N19","v":{"v":196986.6322043012,"d":"€196,987"}},{"$f":"O18-O19","v":{"v":272725.9735537635,"d":"€272,726"}},{"$f":"P18-P19","v":{"v":272725.9735537635,"d":"€272,726"}},{"$f":"Q18-Q19","v":{"v":294471.2250000001,"d":"€294,471"}}]
[]
[]
[null,null,"Lowest end-of-day scheduled cash",null,null,{"$f":"MIN(H112:H201)","v":{"v":150240.22419354846,"d":"150,240"}},null,"On",{"$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",{"$f":"'Working capital'!L42","v":{"v":36654.48,"d":"36,654"}}]
[null,null,"AR-2",{"$f":"'Working capital'!I43","v":"2026-09-08"},"receipts",{"$f":"'Working capital'!L43","v":{"v":42763.56,"d":"42,764"}}]
[null,null,"AR-3",{"$f":"'Working capital'!I44","v":"2026-09-11"},"receipts",{"$f":"'Working capital'!L44","v":{"v":27490.86,"d":"27,491"}}]
[null,null,"AR-4",{"$f":"'Working capital'!I45","v":"2026-09-15"},"receipts",{"$f":"'Working capital'!L45","v":{"v":48872.64,"d":"48,873"}}]
[null,null,"AR-5",{"$f":"'Working capital'!I46","v":"2026-09-18"},"receipts",{"$f":"'Working capital'!L46","v":{"v":30545.4,"d":"30,545"}}]
[null,null,"AR-6",{"$f":"'Working capital'!I47","v":"2026-09-22"},"receipts",{"$f":"'Working capital'!L47","v":{"v":39709.02,"d":"39,709"}}]
[null,null,"AR-7",{"$f":"'Working capital'!I48","v":"2026-09-25"},"receipts",{"$f":"'Working capital'!L48","v":{"v":33599.94,"d":"33,600"}}]
[null,null,"AR-8",{"$f":"'Working capital'!I49","v":"2026-10-02"},"receipts",{"$f":"'Working capital'!L49","v":{"v":45818.09,"d":"45,818"}}]
[null,null,"AP-1",{"$f":"'Working capital'!N56","v":"2026-09-04"},"supplierPayments",{"$f":"-'Working capital'!O56","v":{"v":-821.94,"d":"(822)"}}]
[null,null,"AP-2",{"$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",{"$f":"-'Working capital'!O58","v":{"v":-948.3899999999999,"d":"(948)"}}]
[null,null,"AP-4",{"$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",{"$f":"-'Working capital'!O60","v":{"v":-1011.6099999999997,"d":"(1,012)"}}]
[null,null,"AP-6",{"$f":"'Working capital'!N61","v":"2026-09-22"},"supplierPayments",{"$f":"-'Working capital'!O61","v":{"v":-758.71,"d":"(759)"}}]
[null,null,"AP-7",{"$f":"'Working capital'!N62","v":"2026-09-25"},"supplierPayments",{"$f":"-'Working capital'!O62","v":{"v":-695.48,"d":"(695)"}}]
[null,null,"AP-8",{"$f":"'Working capital'!N63","v":"2026-10-02"},"supplierPayments",{"$f":"-'Working capital'!O63","v":{"v":-885.1599999999999,"d":"(885)"}}]
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[null,null,"supplierPayments Sept 26","2026-09-26","supplierPayments",{"$f":"('Working capital'!M17-SUMIFS($F$37:$F$52,$E$37:$E$52,\"supplierPayments\",$D$37:$D$52,\">=\"&46266,$D$37:$D$52,\"<=\"&46295))*0.55","v":{"v":-286,"d":"(286)"}}]
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[null,null,"overheads Sept 26","2026-09-10","overheads",{"$f":"('Working capital'!M24-SUMIFS($F$37:$F$52,$E$37:$E$52,\"overheads\",$D$37:$D$52,\">=\"&46266,$D$37:$D$52,\"<=\"&46295))*1","v":{"v":-21000,"d":"(21,000)"}}]
[null,null,"tax Sept 26","2026-09-21","tax",{"$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$52,\"<=\"&46295))*1","v":{"v":-582.0833333333334,"d":"(582)"}}]
[null,null,"capex Sept 26","2026-09-08","capex",{"$f":"('Working capital'!M27-SUMIFS($F$37:$F$52,$E$37:$E$52,\"capex\",$D$37:$D$52,\">=\"&46266,$D$37:$D$52,\"<=\"&46295))*1","v":{"v":-18000,"d":"(18,000)"}}]
[null,null,"debt Sept 26","2026-09-28","debt",{"$f":"('Working capital'!M28-SUMIFS($F$37:$F$52,$E$37:$E$52,\"debt\",$D$37:$D$52,\">=\"&46266,$D$37:$D$52,\"<=\"&46295))*1","v":{"v":-3500,"d":"(3,500)"}}]
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[null,null,"receipts Oct 26","2026-10-28","receipts",{"$f":"('Working capital'!N12-SUMIFS($F$37:$F$52,$E$37:$E$52,\"receipts\",$D$37:$D$52,\">=\"&46296,$D$37:$D$52,\"<=\"&46326))*0.65","v":{"v":156812.44967741938,"d":"156,812"}}]
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[null,null,"supplierPayments Oct 26","2026-10-26","supplierPayments",{"$f":"('Working capital'!N17-SUMIFS($F$37:$F$52,$E$37:$E$52,\"supplierPayments\",$D$37:$D$52,\">=\"&46296,$D$37:$D$52,\"<=\"&46326))*0.55","v":{"v":-4419.161290322581,"d":"(4,419)"}}]
[null,null,"payroll Oct 26","2026-10-25","payroll",{"$f":"('Working capital'!N23-SUMIFS($F$37:$F$52,$E$37:$E$52,\"payroll\",$D$37:$D$52,\">=\"&46296,$D$37:$D$52,\"<=\"&46326))*1","v":{"v":-155025,"d":"(155,025)"}}]
[null,null,"overheads Oct 26","2026-10-10","overheads",{"$f":"('Working capital'!N24-SUMIFS($F$37:$F$52,$E$37:$E$52,\"overheads\",$D$37:$D$52,\">=\"&46296,$D$37:$D$52,\"<=\"&46326))*1","v":{"v":-21000,"d":"(21,000)"}}]
[null,null,"tax Oct 26","2026-10-21","tax",{"$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$52,\"<=\"&46326))*1","v":{"v":-566.0416666666666,"d":"(566)"}}]
[null,null,"capex Oct 26","2026-10-08","capex",{"$f":"('Working capital'!N27-SUMIFS($F$37:$F$52,$E$37:$E$52,\"capex\",$D$37:$D$52,\">=\"&46296,$D$37:$D$52,\"<=\"&46326))*1","v":{"v":-6000,"d":"(6,000)"}}]
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[null,null,"supplierPayments Nov 26","2026-11-12","supplierPayments",{"$f":"('Working capital'!O17-SUMIFS($F$37:$F$52,$E$37:$E$52,\"supplierPayments\",$D$37:$D$52,\">=\"&46327,$D$37:$D$52,\"<=\"&46356))*0.45","v":{"v":-3404.322580645161,"d":"(3,404)"}}]
[null,null,"supplierPayments Nov 26","2026-11-26","supplierPayments",{"$f":"('Working capital'!O17-SUMIFS($F$37:$F$52,$E$37:$E$52,\"supplierPayments\",$D$37:$D$52,\">=\"&46327,$D$37:$D$52,\"<=\"&46356))*0.55","v":{"v":-4160.8387096774195,"d":"(4,161)"}}]
[null,null,"payroll Nov 26","2026-11-25","payroll",{"$f":"('Working capital'!O23-SUMIFS($F$37:$F$52,$E$37:$E$52,\"payroll\",$D$37:$D$52,\">=\"&46327,$D$37:$D$52,\"<=\"&46356))*1","v":{"v":-156025,"d":"(156,025)"}}]
[null,null,"overheads Nov 26","2026-11-10","overheads",{"$f":"('Working capital'!O24-SUMIFS($F$37:$F$52,$E$37:$E$52,\"overheads\",$D$37:$D$52,\">=\"&46327,$D$37:$D$52,\"<=\"&46356))*1","v":{"v":-21000,"d":"(21,000)"}}]
[null,null,"tax Nov 26","2026-11-21","tax",{"$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$52,\"<=\"&46356))*1","v":{"v":-550,"d":"(550)"}}]
[null,null,"capex Nov 26","2026-11-08","capex",{"$f":"('Working capital'!O27-SUMIFS($F$37:$F$52,$E$37:$E$52,\"capex\",$D$37:$D$52,\">=\"&46327,$D$37:$D$52,\"<=\"&46356))*1","v":{"v":-6000,"d":"(6,000)"}}]
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[null,null,"receipts Dec 26","2026-12-28","receipts",{"$f":"('Working capital'!P12-SUMIFS($F$37:$F$52,$E$37:$E$52,\"receipts\",$D$37:$D$52,\">=\"&46357,$D$37:$D$52,\"<=\"&46387))*0.65","v":{"v":188694.78452150535,"d":"188,695"}}]
[null,null,"supplierPayments Dec 26","2026-12-12","supplierPayments",{"$f":"('Working capital'!P17-SUMIFS($F$37:$F$52,$E$37:$E$52,\"supplierPayments\",$D$37:$D$52,\">=\"&46357,$D$37:$D$52,\"<=\"&46387))*0.45","v":{"v":-3615.6774193548395,"d":"(3,616)"}}]
[null,null,"supplierPayments Dec 26","2026-12-26","supplierPayments",{"$f":"('Working capital'!P17-SUMIFS($F$37:$F$52,$E$37:$E$52,\"supplierPayments\",$D$37:$D$52,\">=\"&46357,$D$37:$D$52,\"<=\"&46387))*0.55","v":{"v":-4419.161290322581,"d":"(4,419)"}}]
[null,null,"payroll Dec 26","2026-12-25","payroll",{"$f":"('Working capital'!P23-SUMIFS($F$37:$F$52,$E$37:$E$52,\"payroll\",$D$37:$D$52,\">=\"&46357,$D$37:$D$52,\"<=\"&46387))*1","v":{"v":-157025,"d":"(157,025)"}}]
[null,null,"overheads Dec 26","2026-12-10","overheads",{"$f":"('Working capital'!P24-SUMIFS($F$37:$F$52,$E$37:$E$52,\"overheads\",$D$37:$D$52,\">=\"&46357,$D$37:$D$52,\"<=\"&46387))*1","v":{"v":-21000,"d":"(21,000)"}}]
[null,null,"tax Dec 26","2026-12-21","tax",{"$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$52,\"<=\"&46387))*1","v":{"v":-533.9583333333334,"d":"(534)"}}]
[null,null,"capex Dec 26","2026-12-08","capex",{"$f":"('Working capital'!P27-SUMIFS($F$37:$F$52,$E$37:$E$52,\"capex\",$D$37:$D$52,\">=\"&46357,$D$37:$D$52,\"<=\"&46387))*1","v":{"v":-6000,"d":"(6,000)"}}]
[null,null,"debt Dec 26","2026-12-28","debt",{"$f":"('Working capital'!P28-SUMIFS($F$37:$F$52,$E$37:$E$52,\"debt\",$D$37:$D$52,\">=\"&46357,$D$37:$D$52,\"<=\"&46387))*1","v":{"v":-3500,"d":"(3,500)"}}]
{"$rows_empty":15}
[null,null,"Daily scheduled cash"]
[]
[null,null,"Date","Opening","Receipts","Payments","Net change","Closing","Reserve","Headroom"]
[]
[null,null,"2026-09-01",{"$f":"'Balance sheet'!L8","v":{"v":171656.9733333334,"d":"171,657"}},{"$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},{"$f":"D112+G112","v":{"v":171656.9733333334,"d":"171,657"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H112-I112","v":{"v":71656.97333333339,"d":"71,657"}}]
[null,null,"2026-09-02",{"$f":"H112","v":{"v":171656.9733333334,"d":"171,657"}},{"$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},{"$f":"D113+G113","v":{"v":171656.9733333334,"d":"171,657"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H113-I113","v":{"v":71656.97333333339,"d":"71,657"}}]
[null,null,"2026-09-03",{"$f":"H113","v":{"v":171656.9733333334,"d":"171,657"}},{"$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},{"$f":"D114+G114","v":{"v":171656.9733333334,"d":"171,657"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H114-I114","v":{"v":71656.97333333339,"d":"71,657"}}]
[null,null,"2026-09-04",{"$f":"H114","v":{"v":171656.9733333334,"d":"171,657"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C115,$F$37:$F$92,\">0\")","v":{"v":36654.48,"d":"36,654"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C115,$F$37:$F$92,\"<0\")","v":{"v":-821.94,"d":"(822)"}},{"$f":"SUM(E115:F115)","v":{"v":35832.54,"d":"35,833"}},{"$f":"D115+G115","v":{"v":207489.5133333334,"d":"207,490"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H115-I115","v":{"v":107489.5133333334,"d":"107,490"}}]
[null,null,"2026-09-05",{"$f":"H115","v":{"v":207489.5133333334,"d":"207,490"}},{"$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},{"$f":"D116+G116","v":{"v":207489.5133333334,"d":"207,490"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H116-I116","v":{"v":107489.5133333334,"d":"107,490"}}]
[null,null,"2026-09-06",{"$f":"H116","v":{"v":207489.5133333334,"d":"207,490"}},{"$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},{"$f":"D117+G117","v":{"v":207489.5133333334,"d":"207,490"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H117-I117","v":{"v":107489.5133333334,"d":"107,490"}}]
[null,null,"2026-09-07",{"$f":"H117","v":{"v":207489.5133333334,"d":"207,490"}},{"$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},{"$f":"D118+G118","v":{"v":207489.5133333334,"d":"207,490"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H118-I118","v":{"v":107489.5133333334,"d":"107,490"}}]
[null,null,"2026-09-08",{"$f":"H118","v":{"v":207489.5133333334,"d":"207,490"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C119,$F$37:$F$92,\">0\")","v":{"v":42763.56,"d":"42,764"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C119,$F$37:$F$92,\"<0\")","v":{"v":-18000,"d":"(18,000)"}},{"$f":"SUM(E119:F119)","v":{"v":24763.559999999998,"d":"24,764"}},{"$f":"D119+G119","v":{"v":232253.0733333334,"d":"232,253"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H119-I119","v":{"v":132253.0733333334,"d":"132,253"}}]
[null,null,"2026-09-09",{"$f":"H119","v":{"v":232253.0733333334,"d":"232,253"}},{"$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},{"$f":"D120+G120","v":{"v":232253.0733333334,"d":"232,253"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H120-I120","v":{"v":132253.0733333334,"d":"132,253"}}]
[null,null,"2026-09-10",{"$f":"H120","v":{"v":232253.0733333334,"d":"232,253"}},{"$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$92,\"<0\")","v":{"v":-21000,"d":"(21,000)"}},{"$f":"SUM(E121:F121)","v":{"v":-21000,"d":"(21,000)"}},{"$f":"D121+G121","v":{"v":211253.0733333334,"d":"211,253"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H121-I121","v":{"v":111253.07333333339,"d":"111,253"}}]
[null,null,"2026-09-11",{"$f":"H121","v":{"v":211253.0733333334,"d":"211,253"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C122,$F$37:$F$92,\">0\")","v":{"v":27490.86,"d":"27,491"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C122,$F$37:$F$92,\"<0\")","v":{"v":-948.3899999999999,"d":"(948)"}},{"$f":"SUM(E122:F122)","v":{"v":26542.47,"d":"26,542"}},{"$f":"D122+G122","v":{"v":237795.5433333334,"d":"237,796"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H122-I122","v":{"v":137795.5433333334,"d":"137,796"}}]
[null,null,"2026-09-12",{"$f":"H122","v":{"v":237795.5433333334,"d":"237,796"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C123,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C123,$F$37:$F$92,\"<0\")","v":{"v":-234,"d":"(234)"}},{"$f":"SUM(E123:F123)","v":{"v":-234,"d":"(234)"}},{"$f":"D123+G123","v":{"v":237561.5433333334,"d":"237,562"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H123-I123","v":{"v":137561.5433333334,"d":"137,562"}}]
[null,null,"2026-09-13",{"$f":"H123","v":{"v":237561.5433333334,"d":"237,562"}},{"$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},{"$f":"D124+G124","v":{"v":237561.5433333334,"d":"237,562"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H124-I124","v":{"v":137561.5433333334,"d":"137,562"}}]
[null,null,"2026-09-14",{"$f":"H124","v":{"v":237561.5433333334,"d":"237,562"}},{"$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},{"$f":"D125+G125","v":{"v":237561.5433333334,"d":"237,562"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H125-I125","v":{"v":137561.5433333334,"d":"137,562"}}]
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[null,null,"2026-11-14",{"$f":"H185","v":{"v":272582.30962365604,"d":"272,582"}},{"$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},{"$f":"D186+G186","v":{"v":272582.30962365604,"d":"272,582"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H186-I186","v":{"v":172582.30962365604,"d":"172,582"}}]
[null,null,"2026-11-15",{"$f":"H186","v":{"v":272582.30962365604,"d":"272,582"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C187,$F$37:$F$92,\">0\")","v":{"v":100143.66393010752,"d":"100,144"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C187,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E187:F187)","v":{"v":100143.66393010752,"d":"100,144"}},{"$f":"D187+G187","v":{"v":372725.9735537636,"d":"372,726"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H187-I187","v":{"v":272725.9735537636,"d":"272,726"}}]
[null,null,"2026-11-16",{"$f":"H187","v":{"v":372725.9735537636,"d":"372,726"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C188,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C188,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E188:F188)","v":0},{"$f":"D188+G188","v":{"v":372725.9735537636,"d":"372,726"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H188-I188","v":{"v":272725.9735537636,"d":"272,726"}}]
[null,null,"2026-11-17",{"$f":"H188","v":{"v":372725.9735537636,"d":"372,726"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C189,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C189,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E189:F189)","v":0},{"$f":"D189+G189","v":{"v":372725.9735537636,"d":"372,726"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H189-I189","v":{"v":272725.9735537636,"d":"272,726"}}]
[null,null,"2026-11-18",{"$f":"H189","v":{"v":372725.9735537636,"d":"372,726"}},{"$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},{"$f":"D190+G190","v":{"v":372725.9735537636,"d":"372,726"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H190-I190","v":{"v":272725.9735537636,"d":"272,726"}}]
[null,null,"2026-11-19",{"$f":"H190","v":{"v":372725.9735537636,"d":"372,726"}},{"$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},{"$f":"D191+G191","v":{"v":372725.9735537636,"d":"372,726"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H191-I191","v":{"v":272725.9735537636,"d":"272,726"}}]
[null,null,"2026-11-20",{"$f":"H191","v":{"v":372725.9735537636,"d":"372,726"}},{"$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},{"$f":"D192+G192","v":{"v":372725.9735537636,"d":"372,726"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H192-I192","v":{"v":272725.9735537636,"d":"272,726"}}]
[null,null,"2026-11-21",{"$f":"H192","v":{"v":372725.9735537636,"d":"372,726"}},{"$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},{"$f":"D193+G193","v":{"v":372725.9735537636,"d":"372,726"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H193-I193","v":{"v":272725.9735537636,"d":"272,726"}}]
[null,null,"2026-11-22",{"$f":"H193","v":{"v":372725.9735537636,"d":"372,726"}},{"$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},{"$f":"D194+G194","v":{"v":372725.9735537636,"d":"372,726"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H194-I194","v":{"v":272725.9735537636,"d":"272,726"}}]
[null,null,"2026-11-23",{"$f":"H194","v":{"v":372725.9735537636,"d":"372,726"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C195,$F$37:$F$92,\">0\")","v":0},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C195,$F$37:$F$92,\"<0\")","v":0},{"$f":"SUM(E195:F195)","v":0},{"$f":"D195+G195","v":{"v":372725.9735537636,"d":"372,726"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H195-I195","v":{"v":272725.9735537636,"d":"272,726"}}]
[null,null,"2026-11-24",{"$f":"H195","v":{"v":372725.9735537636,"d":"372,726"}},{"$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},{"$f":"D196+G196","v":{"v":372725.9735537636,"d":"372,726"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H196-I196","v":{"v":272725.9735537636,"d":"272,726"}}]
[null,null,"2026-11-25",{"$f":"H196","v":{"v":372725.9735537636,"d":"372,726"}},{"$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$92,\"<0\")","v":{"v":-156025,"d":"(156,025)"}},{"$f":"SUM(E197:F197)","v":{"v":-156025,"d":"(156,025)"}},{"$f":"D197+G197","v":{"v":216700.9735537636,"d":"216,701"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H197-I197","v":{"v":116700.97355376359,"d":"116,701"}}]
[null,null,"2026-11-26",{"$f":"H197","v":{"v":216700.9735537636,"d":"216,701"}},{"$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$92,\"<0\")","v":{"v":-4160.8387096774195,"d":"(4,161)"}},{"$f":"SUM(E198:F198)","v":{"v":-4160.8387096774195,"d":"(4,161)"}},{"$f":"D198+G198","v":{"v":212540.13484408616,"d":"212,540"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H198-I198","v":{"v":112540.13484408616,"d":"112,540"}}]
[null,null,"2026-11-27",{"$f":"H198","v":{"v":212540.13484408616,"d":"212,540"}},{"$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},{"$f":"D199+G199","v":{"v":212540.13484408616,"d":"212,540"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H199-I199","v":{"v":112540.13484408616,"d":"112,540"}}]
[null,null,"2026-11-28",{"$f":"H199","v":{"v":212540.13484408616,"d":"212,540"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C200,$F$37:$F$92,\">0\")","v":{"v":185981.090155914,"d":"185,981"}},{"$f":"SUMIFS($F$37:$F$92,$D$37:$D$92,C200,$F$37:$F$92,\"<0\")","v":{"v":-4050,"d":"(4,050)"}},{"$f":"SUM(E200:F200)","v":{"v":181931.090155914,"d":"181,931"}},{"$f":"D200+G200","v":{"v":394471.22500000015,"d":"394,471"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H200-I200","v":{"v":294471.22500000015,"d":"294,471"}}]
[null,null,"2026-11-29",{"$f":"H200","v":{"v":394471.22500000015,"d":"394,471"}},{"$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},{"$f":"D201+G201","v":{"v":394471.22500000015,"d":"394,471"}},{"$f":"'Assumptions'!$E$154","v":{"v":100000,"d":"100,000"}},{"$f":"H201-I201","v":{"v":294471.22500000015,"d":"294,471"}}]

{"sheet":"Engagements","index":6,"n_rows":148,"n_cols":16,"rows_kept":148}
[]
[null,null,"Engagements"]
[]
[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"]
[{"$nulls":4},"2026-01-01","2026-02-01","2026-03-01","2026-04-01","2026-05-01","2026-06-01","2026-07-01","2026-08-01","2026-09-01","2026-10-01","2026-11-01","2026-12-01"]
[null,null,"PS-01 Strategy retainer"]
[null,null,"Recorded chargeable hours",null,{"$f":"'Assumptions'!E59","v":240},{"$f":"'Assumptions'!F59","v":250},{"$f":"'Assumptions'!G59","v":250},{"$f":"'Assumptions'!H59","v":260},{"$f":"'Assumptions'!I59","v":260},{"$f":"'Assumptions'!J59","v":270},{"$f":"'Assumptions'!K59","v":270},{"$f":"'Assumptions'!L59","v":280},{"$f":"'Assumptions'!M59","v":290},{"$f":"'Assumptions'!N59","v":290},{"$f":"'Assumptions'!O59","v":300},{"$f":"'Assumptions'!P59","v":300}]
[null,null,"Contract hourly rate",null,{"$f":"'Assumptions'!E62","v":140},{"$f":"'Assumptions'!F62","v":140},{"$f":"'Assumptions'!G62","v":140},{"$f":"'Assumptions'!H62","v":140},{"$f":"'Assumptions'!I62","v":140},{"$f":"'Assumptions'!J62","v":140},{"$f":"'Assumptions'!K62","v":140},{"$f":"'Assumptions'!L62","v":140},{"$f":"'Assumptions'!M62","v":140},{"$f":"'Assumptions'!N62","v":140},{"$f":"'Assumptions'!O62","v":140},{"$f":"'Assumptions'!P62","v":140}]
[null,null,"Realisation",null,{"$f":"'Assumptions'!E65","v":{"v":0.97,"d":"97.0%"}},{"$f":"'Assumptions'!F65","v":{"v":0.97,"d":"97.0%"}},{"$f":"'Assumptions'!G65","v":{"v":0.97,"d":"97.0%"}},{"$f":"'Assumptions'!H65","v":{"v":0.97,"d":"97.0%"}},{"$f":"'Assumptions'!I65","v":{"v":0.97,"d":"97.0%"}},{"$f":"'Assumptions'!J65","v":{"v":0.97,"d":"97.0%"}},{"$f":"'Assumptions'!K65","v":{"v":0.97,"d":"97.0%"}},{"$f":"'Assumptions'!L65","v":{"v":0.97,"d":"97.0%"}},{"$f":"'Assumptions'!M65","v":{"v":0.97,"d":"97.0%"}},{"$f":"'Assumptions'!N65","v":{"v":0.97,"d":"97.0%"}},{"$f":"'Assumptions'!O65","v":{"v":0.97,"d":"97.0%"}},{"$f":"'Assumptions'!P65","v":{"v":0.97,"d":"97.0%"}}]
[null,null,"Gross chargeable value",null,{"$f":"E9*E10","v":{"v":33600,"d":"33,600"}},{"$f":"F9*F10","v":{"v":35000,"d":"35,000"}},{"$f":"G9*G10","v":{"v":35000,"d":"35,000"}},{"$f":"H9*H10","v":{"v":36400,"d":"36,400"}},{"$f":"I9*I10","v":{"v":36400,"d":"36,400"}},{"$f":"J9*J10","v":{"v":37800,"d":"37,800"}},{"$f":"K9*K10","v":{"v":37800,"d":"37,800"}},{"$f":"L9*L10","v":{"v":39200,"d":"39,200"}},{"$f":"M9*M10","v":{"v":40600,"d":"40,600"}},{"$f":"N9*N10","v":{"v":40600,"d":"40,600"}},{"$f":"O9*O10","v":{"v":42000,"d":"42,000"}},{"$f":"P9*P10","v":{"v":42000,"d":"42,000"}}]
[null,null,"Realisation discount",null,{"$f":"E12*(1-E11)","v":{"v":1008.0000000000009,"d":"1,008"}},{"$f":"F12*(1-F11)","v":{"v":1050.000000000001,"d":"1,050"}},{"$f":"G12*(1-G11)","v":{"v":1050.000000000001,"d":"1,050"}},{"$f":"H12*(1-H11)","v":{"v":1092.000000000001,"d":"1,092"}},{"$f":"I12*(1-I11)","v":{"v":1092.000000000001,"d":"1,092"}},{"$f":"J12*(1-J11)","v":{"v":1134.000000000001,"d":"1,134"}},{"$f":"K12*(1-K11)","v":{"v":1134.000000000001,"d":"1,134"}},{"$f":"L12*(1-L11)","v":{"v":1176.0000000000011,"d":"1,176"}},{"$f":"M12*(1-M11)","v":{"v":1218.0000000000011,"d":"1,218"}},{"$f":"N12*(1-N11)","v":{"v":1218.0000000000011,"d":"1,218"}},{"$f":"O12*(1-O11)","v":{"v":1260.0000000000011,"d":"1,260"}},{"$f":"P12*(1-P11)","v":{"v":1260.0000000000011,"d":"1,260"}}]
[null,null,"Revenue recognised",null,{"$f":"E12-E13","v":{"v":32592,"d":"€32,592"}},{"$f":"F12-F13","v":{"v":33950,"d":"€33,950"}},{"$f":"G12-G13","v":{"v":33950,"d":"€33,950"}},{"$f":"H12-H13","v":{"v":35308,"d":"€35,308"}},{"$f":"I12-I13","v":{"v":35308,"d":"€35,308"}},{"$f":"J12-J13","v":{"v":36666,"d":"€36,666"}},{"$f":"K12-K13","v":{"v":36666,"d":"€36,666"}},{"$f":"L12-L13","v":{"v":38024,"d":"€38,024"}},{"$f":"M12-M13","v":{"v":39382,"d":"€39,382"}},{"$f":"N12-N13","v":{"v":39382,"d":"€39,382"}},{"$f":"O12-O13","v":{"v":40740,"d":"€40,740"}},{"$f":"P12-P13","v":{"v":40740,"d":"€40,740"}}]
[null,null,"Gross invoices issued",null,{"$f":"'Assumptions'!E68","v":{"v":29332.8,"d":"29,333"}},{"$f":"'Assumptions'!F68","v":{"v":30555,"d":"30,555"}},{"$f":"'Assumptions'!G68","v":{"v":30555,"d":"30,555"}},{"$f":"'Assumptions'!H68","v":{"v":31777.2,"d":"31,777"}},{"$f":"'Assumptions'!I68","v":{"v":31777.2,"d":"31,777"}},{"$f":"'Assumptions'!J68","v":{"v":32999.4,"d":"32,999"}},{"$f":"'Assumptions'!K68","v":{"v":32999.4,"d":"32,999"}},{"$f":"'Assumptions'!L68","v":{"v":34221.6,"d":"34,222"}},{"$f":"'Assumptions'!M68","v":{"v":40563.46,"d":"40,563"}},{"$f":"'Assumptions'!N68","v":{"v":40563.46,"d":"40,563"}},{"$f":"'Assumptions'!O68","v":{"v":41962.2,"d":"41,962"}},{"$f":"'Assumptions'!P68","v":{"v":54999,"d":"54,999"}}]
[null,null,"Cumulative earned revenue",null,{"$f":"0+E14","v":{"v":32592,"d":"32,592"}},{"$f":"E16+F14","v":{"v":66542,"d":"66,542"}},{"$f":"F16+G14","v":{"v":100492,"d":"100,492"}},{"$f":"G16+H14","v":{"v":135800,"d":"135,800"}},{"$f":"H16+I14","v":{"v":171108,"d":"171,108"}},{"$f":"I16+J14","v":{"v":207774,"d":"207,774"}},{"$f":"J16+K14","v":{"v":244440,"d":"244,440"}},{"$f":"K16+L14","v":{"v":282464,"d":"282,464"}},{"$f":"L16+M14","v":{"v":321846,"d":"321,846"}},{"$f":"M16+N14","v":{"v":361228,"d":"361,228"}},{"$f":"N16+O14","v":{"v":401968,"d":"401,968"}},{"$f":"O16+P14","v":{"v":442708,"d":"442,708"}}]
[null,null,"Cumulative invoices issued",null,{"$f":"0+E15","v":{"v":29332.8,"d":"29,333"}},{"$f":"E17+F15","v":{"v":59887.8,"d":"59,888"}},{"$f":"F17+G15","v":{"v":90442.8,"d":"90,443"}},{"$f":"G17+H15","v":{"v":122220,"d":"122,220"}},{"$f":"H17+I15","v":{"v":153997.2,"d":"153,997"}},{"$f":"I17+J15","v":{"v":186996.6,"d":"186,997"}},{"$f":"J17+K15","v":{"v":219996,"d":"219,996"}},{"$f":"K17+L15","v":{"v":254217.6,"d":"254,218"}},{"$f":"L17+M15","v":{"v":294781.06,"d":"294,781"}},{"$f":"M17+N15","v":{"v":335344.52,"d":"335,345"}},{"$f":"N17+O15","v":{"v":377306.72000000003,"d":"377,307"}},{"$f":"O17+P15","v":{"v":432305.72000000003,"d":"432,306"}}]
[null,null,"Gross unbilled work",null,{"$f":"MAX(0,E16-E17)","v":{"v":3259.2000000000007,"d":"3,259"}},{"$f":"MAX(0,F16-F17)","v":{"v":6654.199999999997,"d":"6,654"}},{"$f":"MAX(0,G16-G17)","v":{"v":10049.199999999997,"d":"10,049"}},{"$f":"MAX(0,H16-H17)","v":{"v":13580,"d":"13,580"}},{"$f":"MAX(0,I16-I17)","v":{"v":17110.79999999999,"d":"17,111"}},{"$f":"MAX(0,J16-J17)","v":{"v":20777.399999999994,"d":"20,777"}},{"$f":"MAX(0,K16-K17)","v":{"v":24444,"d":"24,444"}},{"$f":"MAX(0,L16-L17)","v":{"v":28246.399999999994,"d":"28,246"}},{"$f":"MAX(0,M16-M17)","v":{"v":27064.940000000002,"d":"27,065"}},{"$f":"MAX(0,N16-N17)","v":{"v":25883.47999999998,"d":"25,883"}},{"$f":"MAX(0,O16-O17)","v":{"v":24661.27999999997,"d":"24,661"}},{"$f":"MAX(0,P16-P17)","v":{"v":10402.27999999997,"d":"10,402"}}]
[null,null,"Recoverability allowance",null,{"$f":"E18*'Assumptions'!E71","v":{"v":65.18400000000001,"d":"65"}},{"$f":"F18*'Assumptions'!F71","v":{"v":133.08399999999995,"d":"133"}},{"$f":"G18*'Assumptions'!G71","v":{"v":200.98399999999995,"d":"201"}},{"$f":"H18*'Assumptions'!H71","v":{"v":271.6,"d":"272"}},{"$f":"I18*'Assumptions'!I71","v":{"v":342.2159999999998,"d":"342"}},{"$f":"J18*'Assumptions'!J71","v":{"v":415.5479999999999,"d":"416"}},{"$f":"K18*'Assumptions'!K71","v":{"v":488.88,"d":"489"}},{"$f":"L18*'Assumptions'!L71","v":{"v":564.9279999999999,"d":"565"}},{"$f":"M18*'Assumptions'!M71","v":{"v":541.2988,"d":"541"}},{"$f":"N18*'Assumptions'!N71","v":{"v":517.6695999999996,"d":"518"}},{"$f":"O18*'Assumptions'!O71","v":{"v":493.2255999999994,"d":"493"}},{"$f":"P18*'Assumptions'!P71","v":{"v":208.0455999999994,"d":"208"}}]
[null,null,"Net unbilled work",null,{"$f":"E18-E19","v":{"v":3194.0160000000005,"d":"€3,194"}},{"$f":"F18-F19","v":{"v":6521.115999999997,"d":"€6,521"}},{"$f":"G18-G19","v":{"v":9848.215999999997,"d":"€9,848"}},{"$f":"H18-H19","v":{"v":13308.4,"d":"€13,308"}},{"$f":"I18-I19","v":{"v":16768.583999999988,"d":"€16,769"}},{"$f":"J18-J19","v":{"v":20361.851999999995,"d":"€20,362"}},{"$f":"K18-K19","v":{"v":23955.12,"d":"€23,955"}},{"$f":"L18-L19","v":{"v":27681.471999999994,"d":"€27,681"}},{"$f":"M18-M19","v":{"v":26523.641200000002,"d":"€26,524"}},{"$f":"N18-N19","v":{"v":25365.81039999998,"d":"€25,366"}},{"$f":"O18-O19","v":{"v":24168.05439999997,"d":"€24,168"}},{"$f":"P18-P19","v":{"v":10194.23439999997,"d":"€10,194"}}]
[null,null,"Customer advances / contract liability",null,{"$f":"MAX(0,E17-E16)","v":0},{"$f":"MAX(0,F17-F16)","v":0},{"$f":"MAX(0,G17-G16)","v":0},{"$f":"MAX(0,H17-H16)","v":0},{"$f":"MAX(0,I17-I16)","v":0},{"$f":"MAX(0,J17-J16)","v":0},{"$f":"MAX(0,K17-K16)","v":0},{"$f":"MAX(0,L17-L16)","v":0},{"$f":"MAX(0,M17-M16)","v":0},{"$f":"MAX(0,N17-N16)","v":0},{"$f":"MAX(0,O17-O16)","v":0},{"$f":"MAX(0,P17-P16)","v":0}]
[null,null,"Grade-weighted loaded cost per hour",null,{"$f":"'Assumptions'!E38/160*'Team capacity'!$G$18+'Assumptions'!E44/160*'Team capacity'!$H$18+'Assumptions'!E50/160*'Team capacity'!$I$18+'Assumptions'!E56/160*'Team capacity'!$J$18","v":{"v":48.90625,"d":"49"}},{"$f":"'Assumptions'!F38/160*'Team capacity'!$G$18+'Assumptions'!F44/160*'Team capacity'!$H$18+'Assumptions'!F50/160*'Team capacity'!$I$18+'Assumptions'!F56/160*'Team capacity'!$J$18","v":{"v":48.90625,"d":"49"}},{"$f":"'Assumptions'!G38/160*'Team capacity'!$G$18+'Assumptions'!G44/160*'Team capacity'!$H$18+'Assumptions'!G50/160*'Team capacity'!$I$18+'Assumptions'!G56/160*'Team capacity'!$J$18","v":{"v":48.90625,"d":"49"}},{"$f":"'Assumptions'!H38/160*'Team capacity'!$G$18+'Assumptions'!H44/160*'Team capacity'!$H$18+'Assumptions'!H50/160*'Team capacity'!$I$18+'Assumptions'!H56/160*'Team capacity'!$J$18","v":{"v":48.90625,"d":"49"}},{"$f":"'Assumptions'!I38/160*'Team capacity'!$G$18+'Assumptions'!I44/160*'Team capacity'!$H$18+'Assumptions'!I50/160*'Team capacity'!$I$18+'Assumptions'!I56/160*'Team capacity'!$J$18","v":{"v":48.90625,"d":"49"}},{"$f":"'Assumptions'!J38/160*'Team capacity'!$G$18+'Assumptions'!J44/160*'Team capacity'!$H$18+'Assumptions'!J50/160*'Team capacity'!$I$18+'Assumptions'!J56/160*'Team capacity'!$J$18","v":{"v":48.90625,"d":"49"}},{"$f":"'Assumptions'!K38/160*'Team capacity'!$G$18+'Assumptions'!K44/160*'Team capacity'!$H$18+'Assumptions'!K50/160*'Team capacity'!$I$18+'Assumptions'!K56/160*'Team capacity'!$J$18","v":{"v":48.90625,"d":"49"}},{"$f":"'Assumptions'!L38/160*'Team capacity'!$G$18+'Assumptions'!L44/160*'Team capacity'!$H$18+'Assumptions'!L50/160*'Team capacity'!$I$18+'Assumptions'!L56/160*'Team capacity'!$J$18","v":{"v":48.90625,"d":"49"}},{"$f":"'Assumptions'!M38/160*'Team capacity'!$G$18+'Assumptions'!M44/160*'Team capacity'!$H$18+'Assumptions'!M50/160*'Team capacity'!$I$18+'Assumptions'!M56/160*'Team capacity'!$J$18","v":{"v":50.12890625,"d":"50"}},{"$f":"'Assumptions'!N38/160*'Team capacity'!$G$18+'Assumptions'!N44/160*'Team capacity'!$H$18+'Assumptions'!N50/160*'Team capacity'!$I$18+'Assumptions'!N56/160*'Team capacity'!$J$18","v":{"v":50.12890625,"d":"50"}},{"$f":"'Assumptions'!O38/160*'Team capacity'!$G$18+'Assumptions'!O44/160*'Team capacity'!$H$18+'Assumptions'!O50/160*'Team capacity'!$I$18+'Assumptions'!O56/160*'Team capacity'!$J$18","v":{"v":50.12890625,"d":"50"}},{"$f":"'Assumptions'!P38/160*'Team capacity'!$G$18+'Assumptions'!P44/160*'Team capacity'!$H$18+'Assumptions'!P50/160*'Team capacity'!$I$18+'Assumptions'!P56/160*'Team capacity'!$J$18","v":{"v":50.12890625,"d":"50"}}]
[null,null,"Attributed engagement payroll",null,{"$f":"E9*E22","v":{"v":11737.5,"d":"11,738"}},{"$f":"F9*F22","v":{"v":12226.5625,"d":"12,227"}},{"$f":"G9*G22","v":{"v":12226.5625,"d":"12,227"}},{"$f":"H9*H22","v":{"v":12715.625,"d":"12,716"}},{"$f":"I9*I22","v":{"v":12715.625,"d":"12,716"}},{"$f":"J9*J22","v":{"v":13204.6875,"d":"13,205"}},{"$f":"K9*K22","v":{"v":13204.6875,"d":"13,205"}},{"$f":"L9*L22","v":{"v":13693.75,"d":"13,694"}},{"$f":"M9*M22","v":{"v":14537.3828125,"d":"14,537"}},{"$f":"N9*N22","v":{"v":14537.3828125,"d":"14,537"}},{"$f":"O9*O22","v":{"v":15038.671875,"d":"15,039"}},{"$f":"P9*P22","v":{"v":15038.671875,"d":"15,039"}}]
[null,null,"Engagement contribution before bench",null,{"$f":"E14-E23","v":{"v":20854.5,"d":"€20,855"}},{"$f":"F14-F23","v":{"v":21723.4375,"d":"€21,723"}},{"$f":"G14-G23","v":{"v":21723.4375,"d":"€21,723"}},{"$f":"H14-H23","v":{"v":22592.375,"d":"€22,592"}},{"$f":"I14-I23","v":{"v":22592.375,"d":"€22,592"}},{"$f":"J14-J23","v":{"v":23461.3125,"d":"€23,461"}},{"$f":"K14-K23","v":{"v":23461.3125,"d":"€23,461"}},{"$f":"L14-L23","v":{"v":24330.25,"d":"€24,330"}},{"$f":"M14-M23","v":{"v":24844.6171875,"d":"€24,845"}},{"$f":"N14-N23","v":{"v":24844.6171875,"d":"€24,845"}},{"$f":"O14-O23","v":{"v":25701.328125,"d":"€25,701"}},{"$f":"P14-P23","v":{"v":25701.328125,"d":"€25,701"}}]
[null,null,"Revenue budget remaining",null,{"$f":"'Team capacity'!$E$18-E16","v":{"v":410116,"d":"410,116"}},{"$f":"'Team capacity'!$E$18-F16","v":{"v":376166,"d":"376,166"}},{"$f":"'Team capacity'!$E$18-G16","v":{"v":342216,"d":"342,216"}},{"$f":"'Team capacity'!$E$18-H16","v":{"v":306908,"d":"306,908"}},{"$f":"'Team capacity'!$E$18-I16","v":{"v":271600,"d":"271,600"}},{"$f":"'Team capacity'!$E$18-J16","v":{"v":234934,"d":"234,934"}},{"$f":"'Team capacity'!$E$18-K16","v":{"v":198268,"d":"198,268"}},{"$f":"'Team capacity'!$E$18-L16","v":{"v":160244,"d":"160,244"}},{"$f":"'Team capacity'!$E$18-M16","v":{"v":120862,"d":"120,862"}},{"$f":"'Team capacity'!$E$18-N16","v":{"v":81480,"d":"81,480"}},{"$f":"'Team capacity'!$E$18-O16","v":{"v":40740,"d":"40,740"}},{"$f":"'Team capacity'!$E$18-P16","v":0}]
[null,null,"Engagement hours budget remaining",null,{"$f":"'Team capacity'!$F$18-SUM($E9:E9)","v":{"v":3020,"d":"3,020"}},{"$f":"'Team capacity'!$F$18-SUM($E9:F9)","v":{"v":2770,"d":"2,770"}},{"$f":"'Team capacity'!$F$18-SUM($E9:G9)","v":{"v":2520,"d":"2,520"}},{"$f":"'Team capacity'!$F$18-SUM($E9:H9)","v":{"v":2260,"d":"2,260"}},{"$f":"'Team capacity'!$F$18-SUM($E9:I9)","v":{"v":2000,"d":"2,000"}},{"$f":"'Team capacity'!$F$18-SUM($E9:J9)","v":{"v":1730,"d":"1,730"}},{"$f":"'Team capacity'!$F$18-SUM($E9:K9)","v":{"v":1460,"d":"1,460"}},{"$f":"'Team capacity'!$F$18-SUM($E9:L9)","v":{"v":1180,"d":"1,180"}},{"$f":"'Team capacity'!$F$18-SUM($E9:M9)","v":890},{"$f":"'Team capacity'!$F$18-SUM($E9:N9)","v":600},{"$f":"'Team capacity'!$F$18-SUM($E9:O9)","v":300},{"$f":"'Team capacity'!$F$18-SUM($E9:P9)","v":0}]
[]
[null,null,"PS-02 Finance transformation"]
[null,null,"Recorded chargeable hours",null,{"$f":"'Assumptions'!E74","v":150},{"$f":"'Assumptions'!F74","v":190},{"$f":"'Assumptions'!G74","v":250},{"$f":"'Assumptions'!H74","v":300},{"$f":"'Assumptions'!I74","v":350},{"$f":"'Assumptions'!J74","v":400},{"$f":"'Assumptions'!K74","v":420},{"$f":"'Assumptions'!L74","v":460},{"$f":"'Assumptions'!M74","v":450},{"$f":"'Assumptions'!N74","v":430},{"$f":"'Assumptions'!O74","v":400},{"$f":"'Assumptions'!P74","v":350}]
[null,null,"Contract hourly rate",null,{"$f":"'Assumptions'!E77","v":130},{"$f":"'Assumptions'!F77","v":130},{"$f":"'Assumptions'!G77","v":130},{"$f":"'Assumptions'!H77","v":130},{"$f":"'Assumptions'!I77","v":130},{"$f":"'Assumptions'!J77","v":130},{"$f":"'Assumptions'!K77","v":130},{"$f":"'Assumptions'!L77","v":130},{"$f":"'Assumptions'!M77","v":130},{"$f":"'Assumptions'!N77","v":130},{"$f":"'Assumptions'!O77","v":130},{"$f":"'Assumptions'!P77","v":130}]
[null,null,"Realisation",null,{"$f":"'Assumptions'!E80","v":{"v":0.94,"d":"94.0%"}},{"$f":"'Assumptions'!F80","v":{"v":0.94,"d":"94.0%"}},{"$f":"'Assumptions'!G80","v":{"v":0.94,"d":"94.0%"}},{"$f":"'Assumptions'!H80","v":{"v":0.94,"d":"94.0%"}},{"$f":"'Assumptions'!I80","v":{"v":0.94,"d":"94.0%"}},{"$f":"'Assumptions'!J80","v":{"v":0.94,"d":"94.0%"}},{"$f":"'Assumptions'!K80","v":{"v":0.94,"d":"94.0%"}},{"$f":"'Assumptions'!L80","v":{"v":0.94,"d":"94.0%"}},{"$f":"'Assumptions'!M80","v":{"v":0.94,"d":"94.0%"}},{"$f":"'Assumptions'!N80","v":{"v":0.94,"d":"94.0%"}},{"$f":"'Assumptions'!O80","v":{"v":0.94,"d":"94.0%"}},{"$f":"'Assumptions'!P80","v":{"v":0.94,"d":"94.0%"}}]
[null,null,"Gross chargeable value",null,{"$f":"E29*E30","v":{"v":19500,"d":"19,500"}},{"$f":"F29*F30","v":{"v":24700,"d":"24,700"}},{"$f":"G29*G30","v":{"v":32500,"d":"32,500"}},{"$f":"H29*H30","v":{"v":39000,"d":"39,000"}},{"$f":"I29*I30","v":{"v":45500,"d":"45,500"}},{"$f":"J29*J30","v":{"v":52000,"d":"52,000"}},{"$f":"K29*K30","v":{"v":54600,"d":"54,600"}},{"$f":"L29*L30","v":{"v":59800,"d":"59,800"}},{"$f":"M29*M30","v":{"v":58500,"d":"58,500"}},{"$f":"N29*N30","v":{"v":55900,"d":"55,900"}},{"$f":"O29*O30","v":{"v":52000,"d":"52,000"}},{"$f":"P29*P30","v":{"v":45500,"d":"45,500"}}]
[null,null,"Realisation discount",null,{"$f":"E32*(1-E31)","v":{"v":1170.0000000000011,"d":"1,170"}},{"$f":"F32*(1-F31)","v":{"v":1482.0000000000014,"d":"1,482"}},{"$f":"G32*(1-G31)","v":{"v":1950.0000000000018,"d":"1,950"}},{"$f":"H32*(1-H31)","v":{"v":2340.0000000000023,"d":"2,340"}},{"$f":"I32*(1-I31)","v":{"v":2730.0000000000023,"d":"2,730"}},{"$f":"J32*(1-J31)","v":{"v":3120.0000000000027,"d":"3,120"}},{"$f":"K32*(1-K31)","v":{"v":3276.0000000000027,"d":"3,276"}},{"$f":"L32*(1-L31)","v":{"v":3588.000000000003,"d":"3,588"}},{"$f":"M32*(1-M31)","v":{"v":3510.000000000003,"d":"3,510"}},{"$f":"N32*(1-N31)","v":{"v":3354.000000000003,"d":"3,354"}},{"$f":"O32*(1-O31)","v":{"v":3120.0000000000027,"d":"3,120"}},{"$f":"P32*(1-P31)","v":{"v":2730.0000000000023,"d":"2,730"}}]
[null,null,"Revenue recognised",null,{"$f":"E32-E33","v":{"v":18330,"d":"€18,330"}},{"$f":"F32-F33","v":{"v":23218,"d":"€23,218"}},{"$f":"G32-G33","v":{"v":30550,"d":"€30,550"}},{"$f":"H32-H33","v":{"v":36660,"d":"€36,660"}},{"$f":"I32-I33","v":{"v":42770,"d":"€42,770"}},{"$f":"J32-J33","v":{"v":48880,"d":"€48,880"}},{"$f":"K32-K33","v":{"v":51324,"d":"€51,324"}},{"$f":"L32-L33","v":{"v":56212,"d":"€56,212"}},{"$f":"M32-M33","v":{"v":54990,"d":"€54,990"}},{"$f":"N32-N33","v":{"v":52546,"d":"€52,546"}},{"$f":"O32-O33","v":{"v":48880,"d":"€48,880"}},{"$f":"P32-P33","v":{"v":42770,"d":"€42,770"}}]
[null,null,"Gross invoices issued",null,{"$f":"'Assumptions'!E83","v":{"v":16497,"d":"16,497"}},{"$f":"'Assumptions'!F83","v":{"v":20896.2,"d":"20,896"}},{"$f":"'Assumptions'!G83","v":{"v":27495,"d":"27,495"}},{"$f":"'Assumptions'!H83","v":{"v":32994,"d":"32,994"}},{"$f":"'Assumptions'!I83","v":{"v":38493,"d":"38,493"}},{"$f":"'Assumptions'!J83","v":{"v":43992,"d":"43,992"}},{"$f":"'Assumptions'!K83","v":{"v":46191.6,"d":"46,192"}},{"$f":"'Assumptions'!L83","v":{"v":50590.8,"d":"50,591"}},{"$f":"'Assumptions'!M83","v":{"v":56639.7,"d":"56,640"}},{"$f":"'Assumptions'!N83","v":{"v":54122.38,"d":"54,122"}},{"$f":"'Assumptions'!O83","v":{"v":50346.4,"d":"50,346"}},{"$f":"'Assumptions'!P83","v":{"v":57739.5,"d":"57,740"}}]
[null,null,"Cumulative earned revenue",null,{"$f":"0+E34","v":{"v":18330,"d":"18,330"}},{"$f":"E36+F34","v":{"v":41548,"d":"41,548"}},{"$f":"F36+G34","v":{"v":72098,"d":"72,098"}},{"$f":"G36+H34","v":{"v":108758,"d":"108,758"}},{"$f":"H36+I34","v":{"v":151528,"d":"151,528"}},{"$f":"I36+J34","v":{"v":200408,"d":"200,408"}},{"$f":"J36+K34","v":{"v":251732,"d":"251,732"}},{"$f":"K36+L34","v":{"v":307944,"d":"307,944"}},{"$f":"L36+M34","v":{"v":362934,"d":"362,934"}},{"$f":"M36+N34","v":{"v":415480,"d":"415,480"}},{"$f":"N36+O34","v":{"v":464360,"d":"464,360"}},{"$f":"O36+P34","v":{"v":507130,"d":"507,130"}}]
[null,null,"Cumulative invoices issued",null,{"$f":"0+E35","v":{"v":16497,"d":"16,497"}},{"$f":"E37+F35","v":{"v":37393.2,"d":"37,393"}},{"$f":"F37+G35","v":{"v":64888.2,"d":"64,888"}},{"$f":"G37+H35","v":{"v":97882.2,"d":"97,882"}},{"$f":"H37+I35","v":{"v":136375.2,"d":"136,375"}},{"$f":"I37+J35","v":{"v":180367.2,"d":"180,367"}},{"$f":"J37+K35","v":{"v":226558.80000000002,"d":"226,559"}},{"$f":"K37+L35","v":{"v":277149.60000000003,"d":"277,150"}},{"$f":"L37+M35","v":{"v":333789.30000000005,"d":"333,789"}},{"$f":"M37+N35","v":{"v":387911.68000000005,"d":"387,912"}},{"$f":"N37+O35","v":{"v":438258.0800000001,"d":"438,258"}},{"$f":"O37+P35","v":{"v":495997.5800000001,"d":"495,998"}}]
[null,null,"Gross unbilled work",null,{"$f":"MAX(0,E36-E37)","v":{"v":1833,"d":"1,833"}},{"$f":"MAX(0,F36-F37)","v":{"v":4154.800000000003,"d":"4,155"}},{"$f":"MAX(0,G36-G37)","v":{"v":7209.800000000003,"d":"7,210"}},{"$f":"MAX(0,H36-H37)","v":{"v":10875.800000000003,"d":"10,876"}},{"$f":"MAX(0,I36-I37)","v":{"v":15152.799999999988,"d":"15,153"}},{"$f":"MAX(0,J36-J37)","v":{"v":20040.79999999999,"d":"20,041"}},{"$f":"MAX(0,K36-K37)","v":{"v":25173.199999999983,"d":"25,173"}},{"$f":"MAX(0,L36-L37)","v":{"v":30794.399999999965,"d":"30,794"}},{"$f":"MAX(0,M36-M37)","v":{"v":29144.699999999953,"d":"29,145"}},{"$f":"MAX(0,N36-N37)","v":{"v":27568.31999999995,"d":"27,568"}},{"$f":"MAX(0,O36-O37)","v":{"v":26101.919999999925,"d":"26,102"}},{"$f":"MAX(0,P36-P37)","v":{"v":11132.419999999925,"d":"11,132"}}]
[null,null,"Recoverability allowance",null,{"$f":"E38*'Assumptions'!E86","v":{"v":146.64000000000001,"d":"147"}},{"$f":"F38*'Assumptions'!F86","v":{"v":332.38400000000024,"d":"332"}},{"$f":"G38*'Assumptions'!G86","v":{"v":576.7840000000002,"d":"577"}},{"$f":"H38*'Assumptions'!H86","v":{"v":870.0640000000003,"d":"870"}},{"$f":"I38*'Assumptions'!I86","v":{"v":1212.223999999999,"d":"1,212"}},{"$f":"J38*'Assumptions'!J86","v":{"v":1603.2639999999992,"d":"1,603"}},{"$f":"K38*'Assumptions'!K86","v":{"v":2013.8559999999986,"d":"2,014"}},{"$f":"L38*'Assumptions'!L86","v":{"v":2463.5519999999974,"d":"2,464"}},{"$f":"M38*'Assumptions'!M86","v":{"v":2331.5759999999964,"d":"2,332"}},{"$f":"N38*'Assumptions'!N86","v":{"v":2205.465599999996,"d":"2,205"}},{"$f":"O38*'Assumptions'!O86","v":{"v":2088.153599999994,"d":"2,088"}},{"$f":"P38*'Assumptions'!P86","v":{"v":890.593599999994,"d":"891"}}]
[null,null,"Net unbilled work",null,{"$f":"E38-E39","v":{"v":1686.36,"d":"€1,686"}},{"$f":"F38-F39","v":{"v":3822.416000000003,"d":"€3,822"}},{"$f":"G38-G39","v":{"v":6633.016000000002,"d":"€6,633"}},{"$f":"H38-H39","v":{"v":10005.736000000003,"d":"€10,006"}},{"$f":"I38-I39","v":{"v":13940.57599999999,"d":"€13,941"}},{"$f":"J38-J39","v":{"v":18437.53599999999,"d":"€18,438"}},{"$f":"K38-K39","v":{"v":23159.343999999983,"d":"€23,159"}},{"$f":"L38-L39","v":{"v":28330.84799999997,"d":"€28,331"}},{"$f":"M38-M39","v":{"v":26813.123999999956,"d":"€26,813"}},{"$f":"N38-N39","v":{"v":25362.854399999953,"d":"€25,363"}},{"$f":"O38-O39","v":{"v":24013.76639999993,"d":"€24,014"}},{"$f":"P38-P39","v":{"v":10241.82639999993,"d":"€10,242"}}]
[null,null,"Customer advances / contract liability",null,{"$f":"MAX(0,E37-E36)","v":0},{"$f":"MAX(0,F37-F36)","v":0},{"$f":"MAX(0,G37-G36)","v":0},{"$f":"MAX(0,H37-H36)","v":0},{"$f":"MAX(0,I37-I36)","v":0},{"$f":"MAX(0,J37-J36)","v":0},{"$f":"MAX(0,K37-K36)","v":0},{"$f":"MAX(0,L37-L36)","v":0},{"$f":"MAX(0,M37-M36)","v":0},{"$f":"MAX(0,N37-N36)","v":0},{"$f":"MAX(0,O37-O36)","v":0},{"$f":"MAX(0,P37-P36)","v":0}]
[null,null,"Grade-weighted loaded cost per hour",null,{"$f":"'Assumptions'!E38/160*'Team capacity'!$G$19+'Assumptions'!E44/160*'Team capacity'!$H$19+'Assumptions'!E50/160*'Team capacity'!$I$19+'Assumptions'!E56/160*'Team capacity'!$J$19","v":{"v":42.96875,"d":"43"}},{"$f":"'Assumptions'!F38/160*'Team capacity'!$G$19+'Assumptions'!F44/160*'Team capacity'!$H$19+'Assumptions'!F50/160*'Team capacity'!$I$19+'Assumptions'!F56/160*'Team capacity'!$J$19","v":{"v":42.96875,"d":"43"}},{"$f":"'Assumptions'!G38/160*'Team capacity'!$G$19+'Assumptions'!G44/160*'Team capacity'!$H$19+'Assumptions'!G50/160*'Team capacity'!$I$19+'Assumptions'!G56/160*'Team capacity'!$J$19","v":{"v":42.96875,"d":"43"}},{"$f":"'Assumptions'!H38/160*'Team capacity'!$G$19+'Assumptions'!H44/160*'Team capacity'!$H$19+'Assumptions'!H50/160*'Team capacity'!$I$19+'Assumptions'!H56/160*'Team capacity'!$J$19","v":{"v":42.96875,"d":"43"}},{"$f":"'Assumptions'!I38/160*'Team capacity'!$G$19+'Assumptions'!I44/160*'Team capacity'!$H$19+'Assumptions'!I50/160*'Team capacity'!$I$19+'Assumptions'!I56/160*'Team capacity'!$J$19","v":{"v":42.96875,"d":"43"}},{"$f":"'Assumptions'!J38/160*'Team capacity'!$G$19+'Assumptions'!J44/160*'Team capacity'!$H$19+'Assumptions'!J50/160*'Team capacity'!$I$19+'Assumptions'!J56/160*'Team capacity'!$J$19","v":{"v":42.96875,"d":"43"}},{"$f":"'Assumptions'!K38/160*'Team capacity'!$G$19+'Assumptions'!K44/160*'Team capacity'!$H$19+'Assumptions'!K50/160*'Team capacity'!$I$19+'Assumptions'!K56/160*'Team capacity'!$J$19","v":{"v":42.96875,"d":"43"}},{"$f":"'Assumptions'!L38/160*'Team capacity'!$G$19+'Assumptions'!L44/160*'Team capacity'!$H$19+'Assumptions'!L50/160*'Team capacity'!$I$19+'Assumptions'!L56/160*'Team capacity'!$J$19","v":{"v":42.96875,"d":"43"}},{"$f":"'Assumptions'!M38/160*'Team capacity'!$G$19+'Assumptions'!M44/160*'Team capacity'!$H$19+'Assumptions'!M50/160*'Team capacity'!$I$19+'Assumptions'!M56/160*'Team capacity'!$J$19","v":{"v":44.04296875,"d":"44"}},{"$f":"'Assumptions'!N38/160*'Team capacity'!$G$19+'Assumptions'!N44/160*'Team capacity'!$H$19+'Assumptions'!N50/160*'Team capacity'!$I$19+'Assumptions'!N56/160*'Team capacity'!$J$19","v":{"v":44.04296875,"d":"44"}},{"$f":"'Assumptions'!O38/160*'Team capacity'!$G$19+'Assumptions'!O44/160*'Team capacity'!$H$19+'Assumptions'!O50/160*'Team capacity'!$I$19+'Assumptions'!O56/160*'Team capacity'!$J$19","v":{"v":44.04296875,"d":"44"}},{"$f":"'Assumptions'!P38/160*'Team capacity'!$G$19+'Assumptions'!P44/160*'Team capacity'!$H$19+'Assumptions'!P50/160*'Team capacity'!$I$19+'Assumptions'!P56/160*'Team capacity'!$J$19","v":{"v":44.04296875,"d":"44"}}]
[null,null,"Attributed engagement payroll",null,{"$f":"E29*E42","v":{"v":6445.3125,"d":"6,445"}},{"$f":"F29*F42","v":{"v":8164.0625,"d":"8,164"}},{"$f":"G29*G42","v":{"v":10742.1875,"d":"10,742"}},{"$f":"H29*H42","v":{"v":12890.625,"d":"12,891"}},{"$f":"I29*I42","v":{"v":15039.0625,"d":"15,039"}},{"$f":"J29*J42","v":{"v":17187.5,"d":"17,188"}},{"$f":"K29*K42","v":{"v":18046.875,"d":"18,047"}},{"$f":"L29*L42","v":{"v":19765.625,"d":"19,766"}},{"$f":"M29*M42","v":{"v":19819.3359375,"d":"19,819"}},{"$f":"N29*N42","v":{"v":18938.4765625,"d":"18,938"}},{"$f":"O29*O42","v":{"v":17617.1875,"d":"17,617"}},{"$f":"P29*P42","v":{"v":15415.0390625,"d":"15,415"}}]
[null,null,"Engagement contribution before bench",null,{"$f":"E34-E43","v":{"v":11884.6875,"d":"€11,885"}},{"$f":"F34-F43","v":{"v":15053.9375,"d":"€15,054"}},{"$f":"G34-G43","v":{"v":19807.8125,"d":"€19,808"}},{"$f":"H34-H43","v":{"v":23769.375,"d":"€23,769"}},{"$f":"I34-I43","v":{"v":27730.9375,"d":"€27,731"}},{"$f":"J34-J43","v":{"v":31692.5,"d":"€31,693"}},{"$f":"K34-K43","v":{"v":33277.125,"d":"€33,277"}},{"$f":"L34-L43","v":{"v":36446.375,"d":"€36,446"}},{"$f":"M34-M43","v":{"v":35170.6640625,"d":"€35,171"}},{"$f":"N34-N43","v":{"v":33607.5234375,"d":"€33,608"}},{"$f":"O34-O43","v":{"v":31262.8125,"d":"€31,263"}},{"$f":"P34-P43","v":{"v":27354.9609375,"d":"€27,355"}}]
[null,null,"Revenue budget remaining",null,{"$f":"'Team capacity'!$E$19-E36","v":{"v":504985,"d":"504,985"}},{"$f":"'Team capacity'!$E$19-F36","v":{"v":481767,"d":"481,767"}},{"$f":"'Team capacity'!$E$19-G36","v":{"v":451217,"d":"451,217"}},{"$f":"'Team capacity'!$E$19-H36","v":{"v":414557,"d":"414,557"}},{"$f":"'Team capacity'!$E$19-I36","v":{"v":371787,"d":"371,787"}},{"$f":"'Team capacity'!$E$19-J36","v":{"v":322907,"d":"322,907"}},{"$f":"'Team capacity'!$E$19-K36","v":{"v":271583,"d":"271,583"}},{"$f":"'Team capacity'!$E$19-L36","v":{"v":215371,"d":"215,371"}},{"$f":"'Team capacity'!$E$19-M36","v":{"v":160381,"d":"160,381"}},{"$f":"'Team capacity'!$E$19-N36","v":{"v":107835,"d":"107,835"}},{"$f":"'Team capacity'!$E$19-O36","v":{"v":58955,"d":"58,955"}},{"$f":"'Team capacity'!$E$19-P36","v":{"v":16185,"d":"16,185"}}]
[null,null,"Engagement hours budget remaining",null,{"$f":"'Team capacity'!$F$19-SUM($E29:E29)","v":{"v":4000,"d":"4,000"}},{"$f":"'Team capacity'!$F$19-SUM($E29:F29)","v":{"v":3810,"d":"3,810"}},{"$f":"'Team capacity'!$F$19-SUM($E29:G29)","v":{"v":3560,"d":"3,560"}},{"$f":"'Team capacity'!$F$19-SUM($E29:H29)","v":{"v":3260,"d":"3,260"}},{"$f":"'Team capacity'!$F$19-SUM($E29:I29)","v":{"v":2910,"d":"2,910"}},{"$f":"'Team capacity'!$F$19-SUM($E29:J29)","v":{"v":2510,"d":"2,510"}},{"$f":"'Team capacity'!$F$19-SUM($E29:K29)","v":{"v":2090,"d":"2,090"}},{"$f":"'Team capacity'!$F$19-SUM($E29:L29)","v":{"v":1630,"d":"1,630"}},{"$f":"'Team capacity'!$F$19-SUM($E29:M29)","v":{"v":1180,"d":"1,180"}},{"$f":"'Team capacity'!$F$19-SUM($E29:N29)","v":750},{"$f":"'Team capacity'!$F$19-SUM($E29:O29)","v":350},{"$f":"'Team capacity'!$F$19-SUM($E29:P29)","v":0}]
[]
[null,null,"PS-03 Regulatory advisory"]
[null,null,"Recorded chargeable hours",null,{"$f":"'Assumptions'!E89","v":260},{"$f":"'Assumptions'!F89","v":270},{"$f":"'Assumptions'!G89","v":270},{"$f":"'Assumptions'!H89","v":280},{"$f":"'Assumptions'!I89","v":280},{"$f":"'Assumptions'!J89","v":300},{"$f":"'Assumptions'!K89","v":300},{"$f":"'Assumptions'!L89","v":310},{"$f":"'Assumptions'!M89","v":310},{"$f":"'Assumptions'!N89","v":320},{"$f":"'Assumptions'!O89","v":320},{"$f":"'Assumptions'!P89","v":320}]
[null,null,"Contract hourly rate",null,{"$f":"'Assumptions'!E92","v":125},{"$f":"'Assumptions'!F92","v":125},{"$f":"'Assumptions'!G92","v":125},{"$f":"'Assumptions'!H92","v":125},{"$f":"'Assumptions'!I92","v":125},{"$f":"'Assumptions'!J92","v":125},{"$f":"'Assumptions'!K92","v":125},{"$f":"'Assumptions'!L92","v":125},{"$f":"'Assumptions'!M92","v":125},{"$f":"'Assumptions'!N92","v":125},{"$f":"'Assumptions'!O92","v":125},{"$f":"'Assumptions'!P92","v":125}]
[null,null,"Realisation",null,{"$f":"'Assumptions'!E95","v":{"v":0.96,"d":"96.0%"}},{"$f":"'Assumptions'!F95","v":{"v":0.96,"d":"96.0%"}},{"$f":"'Assumptions'!G95","v":{"v":0.96,"d":"96.0%"}},{"$f":"'Assumptions'!H95","v":{"v":0.96,"d":"96.0%"}},{"$f":"'Assumptions'!I95","v":{"v":0.96,"d":"96.0%"}},{"$f":"'Assumptions'!J95","v":{"v":0.96,"d":"96.0%"}},{"$f":"'Assumptions'!K95","v":{"v":0.96,"d":"96.0%"}},{"$f":"'Assumptions'!L95","v":{"v":0.96,"d":"96.0%"}},{"$f":"'Assumptions'!M95","v":{"v":0.96,"d":"96.0%"}},{"$f":"'Assumptions'!N95","v":{"v":0.96,"d":"96.0%"}},{"$f":"'Assumptions'!O95","v":{"v":0.96,"d":"96.0%"}},{"$f":"'Assumptions'!P95","v":{"v":0.96,"d":"96.0%"}}]
[null,null,"Gross chargeable value",null,{"$f":"E49*E50","v":{"v":32500,"d":"32,500"}},{"$f":"F49*F50","v":{"v":33750,"d":"33,750"}},{"$f":"G49*G50","v":{"v":33750,"d":"33,750"}},{"$f":"H49*H50","v":{"v":35000,"d":"35,000"}},{"$f":"I49*I50","v":{"v":35000,"d":"35,000"}},{"$f":"J49*J50","v":{"v":37500,"d":"37,500"}},{"$f":"K49*K50","v":{"v":37500,"d":"37,500"}},{"$f":"L49*L50","v":{"v":38750,"d":"38,750"}},{"$f":"M49*M50","v":{"v":38750,"d":"38,750"}},{"$f":"N49*N50","v":{"v":40000,"d":"40,000"}},{"$f":"O49*O50","v":{"v":40000,"d":"40,000"}},{"$f":"P49*P50","v":{"v":40000,"d":"40,000"}}]
[null,null,"Realisation discount",null,{"$f":"E52*(1-E51)","v":{"v":1300.0000000000011,"d":"1,300"}},{"$f":"F52*(1-F51)","v":{"v":1350.0000000000011,"d":"1,350"}},{"$f":"G52*(1-G51)","v":{"v":1350.0000000000011,"d":"1,350"}},{"$f":"H52*(1-H51)","v":{"v":1400.0000000000011,"d":"1,400"}},{"$f":"I52*(1-I51)","v":{"v":1400.0000000000011,"d":"1,400"}},{"$f":"J52*(1-J51)","v":{"v":1500.0000000000014,"d":"1,500"}},{"$f":"K52*(1-K51)","v":{"v":1500.0000000000014,"d":"1,500"}},{"$f":"L52*(1-L51)","v":{"v":1550.0000000000014,"d":"1,550"}},{"$f":"M52*(1-M51)","v":{"v":1550.0000000000014,"d":"1,550"}},{"$f":"N52*(1-N51)","v":{"v":1600.0000000000014,"d":"1,600"}},{"$f":"O52*(1-O51)","v":{"v":1600.0000000000014,"d":"1,600"}},{"$f":"P52*(1-P51)","v":{"v":1600.0000000000014,"d":"1,600"}}]
[null,null,"Revenue recognised",null,{"$f":"E52-E53","v":{"v":31200,"d":"€31,200"}},{"$f":"F52-F53","v":{"v":32400,"d":"€32,400"}},{"$f":"G52-G53","v":{"v":32400,"d":"€32,400"}},{"$f":"H52-H53","v":{"v":33600,"d":"€33,600"}},{"$f":"I52-I53","v":{"v":33600,"d":"€33,600"}},{"$f":"J52-J53","v":{"v":36000,"d":"€36,000"}},{"$f":"K52-K53","v":{"v":36000,"d":"€36,000"}},{"$f":"L52-L53","v":{"v":37200,"d":"€37,200"}},{"$f":"M52-M53","v":{"v":37200,"d":"€37,200"}},{"$f":"N52-N53","v":{"v":38400,"d":"€38,400"}},{"$f":"O52-O53","v":{"v":38400,"d":"€38,400"}},{"$f":"P52-P53","v":{"v":38400,"d":"€38,400"}}]
[null,null,"Gross invoices issued",null,{"$f":"'Assumptions'!E98","v":{"v":28080,"d":"28,080"}},{"$f":"'Assumptions'!F98","v":{"v":29160,"d":"29,160"}},{"$f":"'Assumptions'!G98","v":{"v":29160,"d":"29,160"}},{"$f":"'Assumptions'!H98","v":{"v":30240,"d":"30,240"}},{"$f":"'Assumptions'!I98","v":{"v":30240,"d":"30,240"}},{"$f":"'Assumptions'!J98","v":{"v":32400,"d":"32,400"}},{"$f":"'Assumptions'!K98","v":{"v":32400,"d":"32,400"}},{"$f":"'Assumptions'!L98","v":{"v":33480,"d":"33,480"}},{"$f":"'Assumptions'!M98","v":{"v":38316,"d":"38,316"}},{"$f":"'Assumptions'!N98","v":{"v":39552,"d":"39,552"}},{"$f":"'Assumptions'!O98","v":{"v":39552,"d":"39,552"}},{"$f":"'Assumptions'!P98","v":{"v":51840,"d":"51,840"}}]
[null,null,"Cumulative earned revenue",null,{"$f":"0+E54","v":{"v":31200,"d":"31,200"}},{"$f":"E56+F54","v":{"v":63600,"d":"63,600"}},{"$f":"F56+G54","v":{"v":96000,"d":"96,000"}},{"$f":"G56+H54","v":{"v":129600,"d":"129,600"}},{"$f":"H56+I54","v":{"v":163200,"d":"163,200"}},{"$f":"I56+J54","v":{"v":199200,"d":"199,200"}},{"$f":"J56+K54","v":{"v":235200,"d":"235,200"}},{"$f":"K56+L54","v":{"v":272400,"d":"272,400"}},{"$f":"L56+M54","v":{"v":309600,"d":"309,600"}},{"$f":"M56+N54","v":{"v":348000,"d":"348,000"}},{"$f":"N56+O54","v":{"v":386400,"d":"386,400"}},{"$f":"O56+P54","v":{"v":424800,"d":"424,800"}}]
[null,null,"Cumulative invoices issued",null,{"$f":"0+E55","v":{"v":28080,"d":"28,080"}},{"$f":"E57+F55","v":{"v":57240,"d":"57,240"}},{"$f":"F57+G55","v":{"v":86400,"d":"86,400"}},{"$f":"G57+H55","v":{"v":116640,"d":"116,640"}},{"$f":"H57+I55","v":{"v":146880,"d":"146,880"}},{"$f":"I57+J55","v":{"v":179280,"d":"179,280"}},{"$f":"J57+K55","v":{"v":211680,"d":"211,680"}},{"$f":"K57+L55","v":{"v":245160,"d":"245,160"}},{"$f":"L57+M55","v":{"v":283476,"d":"283,476"}},{"$f":"M57+N55","v":{"v":323028,"d":"323,028"}},{"$f":"N57+O55","v":{"v":362580,"d":"362,580"}},{"$f":"O57+P55","v":{"v":414420,"d":"414,420"}}]
[null,null,"Gross unbilled work",null,{"$f":"MAX(0,E56-E57)","v":{"v":3120,"d":"3,120"}},{"$f":"MAX(0,F56-F57)","v":{"v":6360,"d":"6,360"}},{"$f":"MAX(0,G56-G57)","v":{"v":9600,"d":"9,600"}},{"$f":"MAX(0,H56-H57)","v":{"v":12960,"d":"12,960"}},{"$f":"MAX(0,I56-I57)","v":{"v":16320,"d":"16,320"}},{"$f":"MAX(0,J56-J57)","v":{"v":19920,"d":"19,920"}},{"$f":"MAX(0,K56-K57)","v":{"v":23520,"d":"23,520"}},{"$f":"MAX(0,L56-L57)","v":{"v":27240,"d":"27,240"}},{"$f":"MAX(0,M56-M57)","v":{"v":26124,"d":"26,124"}},{"$f":"MAX(0,N56-N57)","v":{"v":24972,"d":"24,972"}},{"$f":"MAX(0,O56-O57)","v":{"v":23820,"d":"23,820"}},{"$f":"MAX(0,P56-P57)","v":{"v":10380,"d":"10,380"}}]
[null,null,"Recoverability allowance",null,{"$f":"E58*'Assumptions'!E101","v":78},{"$f":"F58*'Assumptions'!F101","v":159},{"$f":"G58*'Assumptions'!G101","v":240},{"$f":"H58*'Assumptions'!H101","v":324},{"$f":"I58*'Assumptions'!I101","v":408},{"$f":"J58*'Assumptions'!J101","v":498},{"$f":"K58*'Assumptions'!K101","v":588},{"$f":"L58*'Assumptions'!L101","v":681},{"$f":"M58*'Assumptions'!M101","v":{"v":653.1,"d":"653"}},{"$f":"N58*'Assumptions'!N101","v":{"v":624.3000000000001,"d":"624"}},{"$f":"O58*'Assumptions'!O101","v":{"v":595.5,"d":"596"}},{"$f":"P58*'Assumptions'!P101","v":{"v":259.5,"d":"260"}}]
[null,null,"Net unbilled work",null,{"$f":"E58-E59","v":{"v":3042,"d":"€3,042"}},{"$f":"F58-F59","v":{"v":6201,"d":"€6,201"}},{"$f":"G58-G59","v":{"v":9360,"d":"€9,360"}},{"$f":"H58-H59","v":{"v":12636,"d":"€12,636"}},{"$f":"I58-I59","v":{"v":15912,"d":"€15,912"}},{"$f":"J58-J59","v":{"v":19422,"d":"€19,422"}},{"$f":"K58-K59","v":{"v":22932,"d":"€22,932"}},{"$f":"L58-L59","v":{"v":26559,"d":"€26,559"}},{"$f":"M58-M59","v":{"v":25470.9,"d":"€25,471"}},{"$f":"N58-N59","v":{"v":24347.7,"d":"€24,348"}},{"$f":"O58-O59","v":{"v":23224.5,"d":"€23,225"}},{"$f":"P58-P59","v":{"v":10120.5,"d":"€10,121"}}]
[null,null,"Customer advances / contract liability",null,{"$f":"MAX(0,E57-E56)","v":0},{"$f":"MAX(0,F57-F56)","v":0},{"$f":"MAX(0,G57-G56)","v":0},{"$f":"MAX(0,H57-H56)","v":0},{"$f":"MAX(0,I57-I56)","v":0},{"$f":"MAX(0,J57-J56)","v":0},{"$f":"MAX(0,K57-K56)","v":0},{"$f":"MAX(0,L57-L56)","v":0},{"$f":"MAX(0,M57-M56)","v":0},{"$f":"MAX(0,N57-N56)","v":0},{"$f":"MAX(0,O57-O56)","v":0},{"$f":"MAX(0,P57-P56)","v":0}]
[null,null,"Grade-weighted loaded cost per hour",null,{"$f":"'Assumptions'!E38/160*'Team capacity'!$G$20+'Assumptions'!E44/160*'Team capacity'!$H$20+'Assumptions'!E50/160*'Team capacity'!$I$20+'Assumptions'!E56/160*'Team capacity'!$J$20","v":{"v":44.6875,"d":"45"}},{"$f":"'Assumptions'!F38/160*'Team capacity'!$G$20+'Assumptions'!F44/160*'Team capacity'!$H$20+'Assumptions'!F50/160*'Team capacity'!$I$20+'Assumptions'!F56/160*'Team capacity'!$J$20","v":{"v":44.6875,"d":"45"}},{"$f":"'Assumptions'!G38/160*'Team capacity'!$G$20+'Assumptions'!G44/160*'Team capacity'!$H$20+'Assumptions'!G50/160*'Team capacity'!$I$20+'Assumptions'!G56/160*'Team capacity'!$J$20","v":{"v":44.6875,"d":"45"}},{"$f":"'Assumptions'!H38/160*'Team capacity'!$G$20+'Assumptions'!H44/160*'Team capacity'!$H$20+'Assumptions'!H50/160*'Team capacity'!$I$20+'Assumptions'!H56/160*'Team capacity'!$J$20","v":{"v":44.6875,"d":"45"}},{"$f":"'Assumptions'!I38/160*'Team capacity'!$G$20+'Assumptions'!I44/160*'Team capacity'!$H$20+'Assumptions'!I50/160*'Team capacity'!$I$20+'Assumptions'!I56/160*'Team capacity'!$J$20","v":{"v":44.6875,"d":"45"}},{"$f":"'Assumptions'!J38/160*'Team capacity'!$G$20+'Assumptions'!J44/160*'Team capacity'!$H$20+'Assumptions'!J50/160*'Team capacity'!$I$20+'Assumptions'!J56/160*'Team capacity'!$J$20","v":{"v":44.6875,"d":"45"}},{"$f":"'Assumptions'!K38/160*'Team capacity'!$G$20+'Assumptions'!K44/160*'Team capacity'!$H$20+'Assumptions'!K50/160*'Team capacity'!$I$20+'Assumptions'!K56/160*'Team capacity'!$J$20","v":{"v":44.6875,"d":"45"}},{"$f":"'Assumptions'!L38/160*'Team capacity'!$G$20+'Assumptions'!L44/160*'Team capacity'!$H$20+'Assumptions'!L50/160*'Team capacity'!$I$20+'Assumptions'!L56/160*'Team capacity'!$J$20","v":{"v":44.6875,"d":"45"}},{"$f":"'Assumptions'!M38/160*'Team capacity'!$G$20+'Assumptions'!M44/160*'Team capacity'!$H$20+'Assumptions'!M50/160*'Team capacity'!$I$20+'Assumptions'!M56/160*'Team capacity'!$J$20","v":{"v":45.8046875,"d":"46"}},{"$f":"'Assumptions'!N38/160*'Team capacity'!$G$20+'Assumptions'!N44/160*'Team capacity'!$H$20+'Assumptions'!N50/160*'Team capacity'!$I$20+'Assumptions'!N56/160*'Team capacity'!$J$20","v":{"v":45.8046875,"d":"46"}},{"$f":"'Assumptions'!O38/160*'Team capacity'!$G$20+'Assumptions'!O44/160*'Team capacity'!$H$20+'Assumptions'!O50/160*'Team capacity'!$I$20+'Assumptions'!O56/160*'Team capacity'!$J$20","v":{"v":45.8046875,"d":"46"}},{"$f":"'Assumptions'!P38/160*'Team capacity'!$G$20+'Assumptions'!P44/160*'Team capacity'!$H$20+'Assumptions'!P50/160*'Team capacity'!$I$20+'Assumptions'!P56/160*'Team capacity'!$J$20","v":{"v":45.8046875,"d":"46"}}]
[null,null,"Attributed engagement payroll",null,{"$f":"E49*E62","v":{"v":11618.75,"d":"11,619"}},{"$f":"F49*F62","v":{"v":12065.625,"d":"12,066"}},{"$f":"G49*G62","v":{"v":12065.625,"d":"12,066"}},{"$f":"H49*H62","v":{"v":12512.5,"d":"12,513"}},{"$f":"I49*I62","v":{"v":12512.5,"d":"12,513"}},{"$f":"J49*J62","v":{"v":13406.25,"d":"13,406"}},{"$f":"K49*K62","v":{"v":13406.25,"d":"13,406"}},{"$f":"L49*L62","v":{"v":13853.125,"d":"13,853"}},{"$f":"M49*M62","v":{"v":14199.453125,"d":"14,199"}},{"$f":"N49*N62","v":{"v":14657.5,"d":"14,658"}},{"$f":"O49*O62","v":{"v":14657.5,"d":"14,658"}},{"$f":"P49*P62","v":{"v":14657.5,"d":"14,658"}}]
[null,null,"Engagement contribution before bench",null,{"$f":"E54-E63","v":{"v":19581.25,"d":"€19,581"}},{"$f":"F54-F63","v":{"v":20334.375,"d":"€20,334"}},{"$f":"G54-G63","v":{"v":20334.375,"d":"€20,334"}},{"$f":"H54-H63","v":{"v":21087.5,"d":"€21,088"}},{"$f":"I54-I63","v":{"v":21087.5,"d":"€21,088"}},{"$f":"J54-J63","v":{"v":22593.75,"d":"€22,594"}},{"$f":"K54-K63","v":{"v":22593.75,"d":"€22,594"}},{"$f":"L54-L63","v":{"v":23346.875,"d":"€23,347"}},{"$f":"M54-M63","v":{"v":23000.546875,"d":"€23,001"}},{"$f":"N54-N63","v":{"v":23742.5,"d":"€23,743"}},{"$f":"O54-O63","v":{"v":23742.5,"d":"€23,743"}},{"$f":"P54-P63","v":{"v":23742.5,"d":"€23,743"}}]
[null,null,"Revenue budget remaining",null,{"$f":"'Team capacity'!$E$20-E56","v":{"v":398025,"d":"398,025"}},{"$f":"'Team capacity'!$E$20-F56","v":{"v":365625,"d":"365,625"}},{"$f":"'Team capacity'!$E$20-G56","v":{"v":333225,"d":"333,225"}},{"$f":"'Team capacity'!$E$20-H56","v":{"v":299625,"d":"299,625"}},{"$f":"'Team capacity'!$E$20-I56","v":{"v":266025,"d":"266,025"}},{"$f":"'Team capacity'!$E$20-J56","v":{"v":230025,"d":"230,025"}},{"$f":"'Team capacity'!$E$20-K56","v":{"v":194025,"d":"194,025"}},{"$f":"'Team capacity'!$E$20-L56","v":{"v":156825,"d":"156,825"}},{"$f":"'Team capacity'!$E$20-M56","v":{"v":119625,"d":"119,625"}},{"$f":"'Team capacity'!$E$20-N56","v":{"v":81225,"d":"81,225"}},{"$f":"'Team capacity'!$E$20-O56","v":{"v":42825,"d":"42,825"}},{"$f":"'Team capacity'!$E$20-P56","v":{"v":4425,"d":"4,425"}}]
[null,null,"Engagement hours budget remaining",null,{"$f":"'Team capacity'!$F$20-SUM($E49:E49)","v":{"v":3280,"d":"3,280"}},{"$f":"'Team capacity'!$F$20-SUM($E49:F49)","v":{"v":3010,"d":"3,010"}},{"$f":"'Team capacity'!$F$20-SUM($E49:G49)","v":{"v":2740,"d":"2,740"}},{"$f":"'Team capacity'!$F$20-SUM($E49:H49)","v":{"v":2460,"d":"2,460"}},{"$f":"'Team capacity'!$F$20-SUM($E49:I49)","v":{"v":2180,"d":"2,180"}},{"$f":"'Team capacity'!$F$20-SUM($E49:J49)","v":{"v":1880,"d":"1,880"}},{"$f":"'Team capacity'!$F$20-SUM($E49:K49)","v":{"v":1580,"d":"1,580"}},{"$f":"'Team capacity'!$F$20-SUM($E49:L49)","v":{"v":1270,"d":"1,270"}},{"$f":"'Team capacity'!$F$20-SUM($E49:M49)","v":960},{"$f":"'Team capacity'!$F$20-SUM($E49:N49)","v":640},{"$f":"'Team capacity'!$F$20-SUM($E49:O49)","v":320},{"$f":"'Team capacity'!$F$20-SUM($E49:P49)","v":0}]
[]
[null,null,"PS-04 Transaction support"]
[null,null,"Recorded chargeable hours",null,{"$f":"'Assumptions'!E104","v":220},{"$f":"'Assumptions'!F104","v":250},{"$f":"'Assumptions'!G104","v":280},{"$f":"'Assumptions'!H104","v":280},{"$f":"'Assumptions'!I104","v":310},{"$f":"'Assumptions'!J104","v":340},{"$f":"'Assumptions'!K104","v":360},{"$f":"'Assumptions'!L104","v":380},{"$f":"'Assumptions'!M104","v":380},{"$f":"'Assumptions'!N104","v":390},{"$f":"'Assumptions'!O104","v":400},{"$f":"'Assumptions'!P104","v":380}]
[null,null,"Contract hourly rate",null,{"$f":"'Assumptions'!E107","v":160},{"$f":"'Assumptions'!F107","v":160},{"$f":"'Assumptions'!G107","v":160},{"$f":"'Assumptions'!H107","v":160},{"$f":"'Assumptions'!I107","v":160},{"$f":"'Assumptions'!J107","v":160},{"$f":"'Assumptions'!K107","v":160},{"$f":"'Assumptions'!L107","v":160},{"$f":"'Assumptions'!M107","v":160},{"$f":"'Assumptions'!N107","v":160},{"$f":"'Assumptions'!O107","v":160},{"$f":"'Assumptions'!P107","v":160}]
[null,null,"Realisation",null,{"$f":"'Assumptions'!E110","v":{"v":0.92,"d":"92.0%"}},{"$f":"'Assumptions'!F110","v":{"v":0.92,"d":"92.0%"}},{"$f":"'Assumptions'!G110","v":{"v":0.92,"d":"92.0%"}},{"$f":"'Assumptions'!H110","v":{"v":0.92,"d":"92.0%"}},{"$f":"'Assumptions'!I110","v":{"v":0.92,"d":"92.0%"}},{"$f":"'Assumptions'!J110","v":{"v":0.92,"d":"92.0%"}},{"$f":"'Assumptions'!K110","v":{"v":0.92,"d":"92.0%"}},{"$f":"'Assumptions'!L110","v":{"v":0.92,"d":"92.0%"}},{"$f":"'Assumptions'!M110","v":{"v":0.92,"d":"92.0%"}},{"$f":"'Assumptions'!N110","v":{"v":0.92,"d":"92.0%"}},{"$f":"'Assumptions'!O110","v":{"v":0.92,"d":"92.0%"}},{"$f":"'Assumptions'!P110","v":{"v":0.92,"d":"92.0%"}}]
[null,null,"Gross chargeable value",null,{"$f":"E69*E70","v":{"v":35200,"d":"35,200"}},{"$f":"F69*F70","v":{"v":40000,"d":"40,000"}},{"$f":"G69*G70","v":{"v":44800,"d":"44,800"}},{"$f":"H69*H70","v":{"v":44800,"d":"44,800"}},{"$f":"I69*I70","v":{"v":49600,"d":"49,600"}},{"$f":"J69*J70","v":{"v":54400,"d":"54,400"}},{"$f":"K69*K70","v":{"v":57600,"d":"57,600"}},{"$f":"L69*L70","v":{"v":60800,"d":"60,800"}},{"$f":"M69*M70","v":{"v":60800,"d":"60,800"}},{"$f":"N69*N70","v":{"v":62400,"d":"62,400"}},{"$f":"O69*O70","v":{"v":64000,"d":"64,000"}},{"$f":"P69*P70","v":{"v":60800,"d":"60,800"}}]
[null,null,"Realisation discount",null,{"$f":"E72*(1-E71)","v":{"v":2815.9999999999986,"d":"2,816"}},{"$f":"F72*(1-F71)","v":{"v":3199.999999999998,"d":"3,200"}},{"$f":"G72*(1-G71)","v":{"v":3583.999999999998,"d":"3,584"}},{"$f":"H72*(1-H71)","v":{"v":3583.999999999998,"d":"3,584"}},{"$f":"I72*(1-I71)","v":{"v":3967.999999999998,"d":"3,968"}},{"$f":"J72*(1-J71)","v":{"v":4351.999999999998,"d":"4,352"}},{"$f":"K72*(1-K71)","v":{"v":4607.999999999997,"d":"4,608"}},{"$f":"L72*(1-L71)","v":{"v":4863.999999999997,"d":"4,864"}},{"$f":"M72*(1-M71)","v":{"v":4863.999999999997,"d":"4,864"}},{"$f":"N72*(1-N71)","v":{"v":4991.999999999997,"d":"4,992"}},{"$f":"O72*(1-O71)","v":{"v":5119.999999999997,"d":"5,120"}},{"$f":"P72*(1-P71)","v":{"v":4863.999999999997,"d":"4,864"}}]
[null,null,"Revenue recognised",null,{"$f":"E72-E73","v":{"v":32384,"d":"€32,384"}},{"$f":"F72-F73","v":{"v":36800,"d":"€36,800"}},{"$f":"G72-G73","v":{"v":41216,"d":"€41,216"}},{"$f":"H72-H73","v":{"v":41216,"d":"€41,216"}},{"$f":"I72-I73","v":{"v":45632,"d":"€45,632"}},{"$f":"J72-J73","v":{"v":50048,"d":"€50,048"}},{"$f":"K72-K73","v":{"v":52992,"d":"€52,992"}},{"$f":"L72-L73","v":{"v":55936,"d":"€55,936"}},{"$f":"M72-M73","v":{"v":55936,"d":"€55,936"}},{"$f":"N72-N73","v":{"v":57408,"d":"€57,408"}},{"$f":"O72-O73","v":{"v":58880,"d":"€58,880"}},{"$f":"P72-P73","v":{"v":55936,"d":"€55,936"}}]
[null,null,"Gross invoices issued",null,{"$f":"'Assumptions'!E113","v":{"v":29145.6,"d":"29,146"}},{"$f":"'Assumptions'!F113","v":{"v":33120,"d":"33,120"}},{"$f":"'Assumptions'!G113","v":{"v":37094.4,"d":"37,094"}},{"$f":"'Assumptions'!H113","v":{"v":37094.4,"d":"37,094"}},{"$f":"'Assumptions'!I113","v":{"v":41068.8,"d":"41,069"}},{"$f":"'Assumptions'!J113","v":{"v":45043.2,"d":"45,043"}},{"$f":"'Assumptions'!K113","v":{"v":47692.8,"d":"47,693"}},{"$f":"'Assumptions'!L113","v":{"v":50342.4,"d":"50,342"}},{"$f":"'Assumptions'!M113","v":{"v":57614.08,"d":"57,614"}},{"$f":"'Assumptions'!N113","v":{"v":59130.24,"d":"59,130"}},{"$f":"'Assumptions'!O113","v":{"v":60646.4,"d":"60,646"}},{"$f":"'Assumptions'!P113","v":{"v":75513.6,"d":"75,514"}}]
[null,null,"Cumulative earned revenue",null,{"$f":"0+E74","v":{"v":32384,"d":"32,384"}},{"$f":"E76+F74","v":{"v":69184,"d":"69,184"}},{"$f":"F76+G74","v":{"v":110400,"d":"110,400"}},{"$f":"G76+H74","v":{"v":151616,"d":"151,616"}},{"$f":"H76+I74","v":{"v":197248,"d":"197,248"}},{"$f":"I76+J74","v":{"v":247296,"d":"247,296"}},{"$f":"J76+K74","v":{"v":300288,"d":"300,288"}},{"$f":"K76+L74","v":{"v":356224,"d":"356,224"}},{"$f":"L76+M74","v":{"v":412160,"d":"412,160"}},{"$f":"M76+N74","v":{"v":469568,"d":"469,568"}},{"$f":"N76+O74","v":{"v":528448,"d":"528,448"}},{"$f":"O76+P74","v":{"v":584384,"d":"584,384"}}]
[null,null,"Cumulative invoices issued",null,{"$f":"0+E75","v":{"v":29145.6,"d":"29,146"}},{"$f":"E77+F75","v":{"v":62265.6,"d":"62,266"}},{"$f":"F77+G75","v":{"v":99360,"d":"99,360"}},{"$f":"G77+H75","v":{"v":136454.4,"d":"136,454"}},{"$f":"H77+I75","v":{"v":177523.2,"d":"177,523"}},{"$f":"I77+J75","v":{"v":222566.40000000002,"d":"222,566"}},{"$f":"J77+K75","v":{"v":270259.2,"d":"270,259"}},{"$f":"K77+L75","v":{"v":320601.60000000003,"d":"320,602"}},{"$f":"L77+M75","v":{"v":378215.68000000005,"d":"378,216"}},{"$f":"M77+N75","v":{"v":437345.92000000004,"d":"437,346"}},{"$f":"N77+O75","v":{"v":497992.32000000007,"d":"497,992"}},{"$f":"O77+P75","v":{"v":573505.92,"d":"573,506"}}]
[null,null,"Gross unbilled work",null,{"$f":"MAX(0,E76-E77)","v":{"v":3238.4000000000015,"d":"3,238"}},{"$f":"MAX(0,F76-F77)","v":{"v":6918.4000000000015,"d":"6,918"}},{"$f":"MAX(0,G76-G77)","v":{"v":11040,"d":"11,040"}},{"$f":"MAX(0,H76-H77)","v":{"v":15161.600000000006,"d":"15,162"}},{"$f":"MAX(0,I76-I77)","v":{"v":19724.79999999999,"d":"19,725"}},{"$f":"MAX(0,J76-J77)","v":{"v":24729.599999999977,"d":"24,730"}},{"$f":"MAX(0,K76-K77)","v":{"v":30028.79999999999,"d":"30,029"}},{"$f":"MAX(0,L76-L77)","v":{"v":35622.399999999965,"d":"35,622"}},{"$f":"MAX(0,M76-M77)","v":{"v":33944.31999999995,"d":"33,944"}},{"$f":"MAX(0,N76-N77)","v":{"v":32222.079999999958,"d":"32,222"}},{"$f":"MAX(0,O76-O77)","v":{"v":30455.679999999935,"d":"30,456"}},{"$f":"MAX(0,P76-P77)","v":{"v":10878.079999999958,"d":"10,878"}}]
[null,null,"Recoverability allowance",null,{"$f":"E78*'Assumptions'!E116","v":{"v":453.37600000000026,"d":"453"}},{"$f":"F78*'Assumptions'!F116","v":{"v":968.5760000000002,"d":"969"}},{"$f":"G78*'Assumptions'!G116","v":{"v":1545.6000000000001,"d":"1,546"}},{"$f":"H78*'Assumptions'!H116","v":{"v":2122.624000000001,"d":"2,123"}},{"$f":"I78*'Assumptions'!I116","v":{"v":2761.471999999999,"d":"2,761"}},{"$f":"J78*'Assumptions'!J116","v":{"v":3462.143999999997,"d":"3,462"}},{"$f":"K78*'Assumptions'!K116","v":{"v":4204.031999999998,"d":"4,204"}},{"$f":"L78*'Assumptions'!L116","v":{"v":4987.135999999996,"d":"4,987"}},{"$f":"M78*'Assumptions'!M116","v":{"v":4752.204799999993,"d":"4,752"}},{"$f":"N78*'Assumptions'!N116","v":{"v":4511.091199999994,"d":"4,511"}},{"$f":"O78*'Assumptions'!O116","v":{"v":4263.795199999991,"d":"4,264"}},{"$f":"P78*'Assumptions'!P116","v":{"v":1522.9311999999943,"d":"1,523"}}]
[null,null,"Net unbilled work",null,{"$f":"E78-E79","v":{"v":2785.0240000000013,"d":"€2,785"}},{"$f":"F78-F79","v":{"v":5949.824000000001,"d":"€5,950"}},{"$f":"G78-G79","v":{"v":9494.4,"d":"€9,494"}},{"$f":"H78-H79","v":{"v":13038.976000000004,"d":"€13,039"}},{"$f":"I78-I79","v":{"v":16963.32799999999,"d":"€16,963"}},{"$f":"J78-J79","v":{"v":21267.45599999998,"d":"€21,267"}},{"$f":"K78-K79","v":{"v":25824.76799999999,"d":"€25,825"}},{"$f":"L78-L79","v":{"v":30635.26399999997,"d":"€30,635"}},{"$f":"M78-M79","v":{"v":29192.115199999957,"d":"€29,192"}},{"$f":"N78-N79","v":{"v":27710.988799999963,"d":"€27,711"}},{"$f":"O78-O79","v":{"v":26191.88479999994,"d":"€26,192"}},{"$f":"P78-P79","v":{"v":9355.148799999964,"d":"€9,355"}}]
[null,null,"Customer advances / contract liability",null,{"$f":"MAX(0,E77-E76)","v":0},{"$f":"MAX(0,F77-F76)","v":0},{"$f":"MAX(0,G77-G76)","v":0},{"$f":"MAX(0,H77-H76)","v":0},{"$f":"MAX(0,I77-I76)","v":0},{"$f":"MAX(0,J77-J76)","v":0},{"$f":"MAX(0,K77-K76)","v":0},{"$f":"MAX(0,L77-L76)","v":0},{"$f":"MAX(0,M77-M76)","v":0},{"$f":"MAX(0,N77-N76)","v":0},{"$f":"MAX(0,O77-O76)","v":0},{"$f":"MAX(0,P77-P76)","v":0}]
[null,null,"Grade-weighted loaded cost per hour",null,{"$f":"'Assumptions'!E38/160*'Team capacity'!$G$21+'Assumptions'!E44/160*'Team capacity'!$H$21+'Assumptions'!E50/160*'Team capacity'!$I$21+'Assumptions'!E56/160*'Team capacity'!$J$21","v":{"v":50.625,"d":"51"}},{"$f":"'Assumptions'!F38/160*'Team capacity'!$G$21+'Assumptions'!F44/160*'Team capacity'!$H$21+'Assumptions'!F50/160*'Team capacity'!$I$21+'Assumptions'!F56/160*'Team capacity'!$J$21","v":{"v":50.625,"d":"51"}},{"$f":"'Assumptions'!G38/160*'Team capacity'!$G$21+'Assumptions'!G44/160*'Team capacity'!$H$21+'Assumptions'!G50/160*'Team capacity'!$I$21+'Assumptions'!G56/160*'Team capacity'!$J$21","v":{"v":50.625,"d":"51"}},{"$f":"'Assumptions'!H38/160*'Team capacity'!$G$21+'Assumptions'!H44/160*'Team capacity'!$H$21+'Assumptions'!H50/160*'Team capacity'!$I$21+'Assumptions'!H56/160*'Team capacity'!$J$21","v":{"v":50.625,"d":"51"}},{"$f":"'Assumptions'!I38/160*'Team capacity'!$G$21+'Assumptions'!I44/160*'Team capacity'!$H$21+'Assumptions'!I50/160*'Team capacity'!$I$21+'Assumptions'!I56/160*'Team capacity'!$J$21","v":{"v":50.625,"d":"51"}},{"$f":"'Assumptions'!J38/160*'Team capacity'!$G$21+'Assumptions'!J44/160*'Team capacity'!$H$21+'Assumptions'!J50/160*'Team capacity'!$I$21+'Assumptions'!J56/160*'Team capacity'!$J$21","v":{"v":50.625,"d":"51"}},{"$f":"'Assumptions'!K38/160*'Team capacity'!$G$21+'Assumptions'!K44/160*'Team capacity'!$H$21+'Assumptions'!K50/160*'Team capacity'!$I$21+'Assumptions'!K56/160*'Team capacity'!$J$21","v":{"v":50.625,"d":"51"}},{"$f":"'Assumptions'!L38/160*'Team capacity'!$G$21+'Assumptions'!L44/160*'Team capacity'!$H$21+'Assumptions'!L50/160*'Team capacity'!$I$21+'Assumptions'!L56/160*'Team capacity'!$J$21","v":{"v":50.625,"d":"51"}},{"$f":"'Assumptions'!M38/160*'Team capacity'!$G$21+'Assumptions'!M44/160*'Team capacity'!$H$21+'Assumptions'!M50/160*'Team capacity'!$I$21+'Assumptions'!M56/160*'Team capacity'!$J$21","v":{"v":51.890625,"d":"52"}},{"$f":"'Assumptions'!N38/160*'Team capacity'!$G$21+'Assumptions'!N44/160*'Team capacity'!$H$21+'Assumptions'!N50/160*'Team capacity'!$I$21+'Assumptions'!N56/160*'Team capacity'!$J$21","v":{"v":51.890625,"d":"52"}},{"$f":"'Assumptions'!O38/160*'Team capacity'!$G$21+'Assumptions'!O44/160*'Team capacity'!$H$21+'Assumptions'!O50/160*'Team capacity'!$I$21+'Assumptions'!O56/160*'Team capacity'!$J$21","v":{"v":51.890625,"d":"52"}},{"$f":"'Assumptions'!P38/160*'Team capacity'!$G$21+'Assumptions'!P44/160*'Team capacity'!$H$21+'Assumptions'!P50/160*'Team capacity'!$I$21+'Assumptions'!P56/160*'Team capacity'!$J$21","v":{"v":51.890625,"d":"52"}}]
[null,null,"Attributed engagement payroll",null,{"$f":"E69*E82","v":{"v":11137.5,"d":"11,138"}},{"$f":"F69*F82","v":{"v":12656.25,"d":"12,656"}},{"$f":"G69*G82","v":{"v":14175,"d":"14,175"}},{"$f":"H69*H82","v":{"v":14175,"d":"14,175"}},{"$f":"I69*I82","v":{"v":15693.75,"d":"15,694"}},{"$f":"J69*J82","v":{"v":17212.5,"d":"17,213"}},{"$f":"K69*K82","v":{"v":18225,"d":"18,225"}},{"$f":"L69*L82","v":{"v":19237.5,"d":"19,238"}},{"$f":"M69*M82","v":{"v":19718.4375,"d":"19,718"}},{"$f":"N69*N82","v":{"v":20237.34375,"d":"20,237"}},{"$f":"O69*O82","v":{"v":20756.25,"d":"20,756"}},{"$f":"P69*P82","v":{"v":19718.4375,"d":"19,718"}}]
[null,null,"Engagement contribution before bench",null,{"$f":"E74-E83","v":{"v":21246.5,"d":"€21,247"}},{"$f":"F74-F83","v":{"v":24143.75,"d":"€24,144"}},{"$f":"G74-G83","v":{"v":27041,"d":"€27,041"}},{"$f":"H74-H83","v":{"v":27041,"d":"€27,041"}},{"$f":"I74-I83","v":{"v":29938.25,"d":"€29,938"}},{"$f":"J74-J83","v":{"v":32835.5,"d":"€32,836"}},{"$f":"K74-K83","v":{"v":34767,"d":"€34,767"}},{"$f":"L74-L83","v":{"v":36698.5,"d":"€36,699"}},{"$f":"M74-M83","v":{"v":36217.5625,"d":"€36,218"}},{"$f":"N74-N83","v":{"v":37170.65625,"d":"€37,171"}},{"$f":"O74-O83","v":{"v":38123.75,"d":"€38,124"}},{"$f":"P74-P83","v":{"v":36217.5625,"d":"€36,218"}}]
[null,null,"Revenue budget remaining",null,{"$f":"'Team capacity'!$E$21-E76","v":{"v":583760,"d":"583,760"}},{"$f":"'Team capacity'!$E$21-F76","v":{"v":546960,"d":"546,960"}},{"$f":"'Team capacity'!$E$21-G76","v":{"v":505744,"d":"505,744"}},{"$f":"'Team capacity'!$E$21-H76","v":{"v":464528,"d":"464,528"}},{"$f":"'Team capacity'!$E$21-I76","v":{"v":418896,"d":"418,896"}},{"$f":"'Team capacity'!$E$21-J76","v":{"v":368848,"d":"368,848"}},{"$f":"'Team capacity'!$E$21-K76","v":{"v":315856,"d":"315,856"}},{"$f":"'Team capacity'!$E$21-L76","v":{"v":259920,"d":"259,920"}},{"$f":"'Team capacity'!$E$21-M76","v":{"v":203984,"d":"203,984"}},{"$f":"'Team capacity'!$E$21-N76","v":{"v":146576,"d":"146,576"}},{"$f":"'Team capacity'!$E$21-O76","v":{"v":87696,"d":"87,696"}},{"$f":"'Team capacity'!$E$21-P76","v":{"v":31760,"d":"31,760"}}]
[null,null,"Engagement hours budget remaining",null,{"$f":"'Team capacity'!$F$21-SUM($E69:E69)","v":{"v":3750,"d":"3,750"}},{"$f":"'Team capacity'!$F$21-SUM($E69:F69)","v":{"v":3500,"d":"3,500"}},{"$f":"'Team capacity'!$F$21-SUM($E69:G69)","v":{"v":3220,"d":"3,220"}},{"$f":"'Team capacity'!$F$21-SUM($E69:H69)","v":{"v":2940,"d":"2,940"}},{"$f":"'Team capacity'!$F$21-SUM($E69:I69)","v":{"v":2630,"d":"2,630"}},{"$f":"'Team capacity'!$F$21-SUM($E69:J69)","v":{"v":2290,"d":"2,290"}},{"$f":"'Team capacity'!$F$21-SUM($E69:K69)","v":{"v":1930,"d":"1,930"}},{"$f":"'Team capacity'!$F$21-SUM($E69:L69)","v":{"v":1550,"d":"1,550"}},{"$f":"'Team capacity'!$F$21-SUM($E69:M69)","v":{"v":1170,"d":"1,170"}},{"$f":"'Team capacity'!$F$21-SUM($E69:N69)","v":780},{"$f":"'Team capacity'!$F$21-SUM($E69:O69)","v":380},{"$f":"'Team capacity'!$F$21-SUM($E69:P69)","v":0}]
[]
[null,null,"PS-05 Analytics programme"]
[null,null,"Recorded chargeable hours",null,{"$f":"'Assumptions'!E119","v":420},{"$f":"'Assumptions'!F119","v":430},{"$f":"'Assumptions'!G119","v":430},{"$f":"'Assumptions'!H119","v":440},{"$f":"'Assumptions'!I119","v":440},{"$f":"'Assumptions'!J119","v":450},{"$f":"'Assumptions'!K119","v":450},{"$f":"'Assumptions'!L119","v":460},{"$f":"'Assumptions'!M119","v":470},{"$f":"'Assumptions'!N119","v":470},{"$f":"'Assumptions'!O119","v":480},{"$f":"'Assumptions'!P119","v":480}]
[null,null,"Contract hourly rate",null,{"$f":"'Assumptions'!E122","v":110},{"$f":"'Assumptions'!F122","v":110},{"$f":"'Assumptions'!G122","v":110},{"$f":"'Assumptions'!H122","v":110},{"$f":"'Assumptions'!I122","v":110},{"$f":"'Assumptions'!J122","v":110},{"$f":"'Assumptions'!K122","v":110},{"$f":"'Assumptions'!L122","v":110},{"$f":"'Assumptions'!M122","v":110},{"$f":"'Assumptions'!N122","v":110},{"$f":"'Assumptions'!O122","v":110},{"$f":"'Assumptions'!P122","v":110}]
[null,null,"Realisation",null,{"$f":"'Assumptions'!E125","v":{"v":0.95,"d":"95.0%"}},{"$f":"'Assumptions'!F125","v":{"v":0.95,"d":"95.0%"}},{"$f":"'Assumptions'!G125","v":{"v":0.95,"d":"95.0%"}},{"$f":"'Assumptions'!H125","v":{"v":0.95,"d":"95.0%"}},{"$f":"'Assumptions'!I125","v":{"v":0.95,"d":"95.0%"}},{"$f":"'Assumptions'!J125","v":{"v":0.95,"d":"95.0%"}},{"$f":"'Assumptions'!K125","v":{"v":0.95,"d":"95.0%"}},{"$f":"'Assumptions'!L125","v":{"v":0.95,"d":"95.0%"}},{"$f":"'Assumptions'!M125","v":{"v":0.95,"d":"95.0%"}},{"$f":"'Assumptions'!N125","v":{"v":0.95,"d":"95.0%"}},{"$f":"'Assumptions'!O125","v":{"v":0.95,"d":"95.0%"}},{"$f":"'Assumptions'!P125","v":{"v":0.95,"d":"95.0%"}}]
[null,null,"Gross chargeable value",null,{"$f":"E89*E90","v":{"v":46200,"d":"46,200"}},{"$f":"F89*F90","v":{"v":47300,"d":"47,300"}},{"$f":"G89*G90","v":{"v":47300,"d":"47,300"}},{"$f":"H89*H90","v":{"v":48400,"d":"48,400"}},{"$f":"I89*I90","v":{"v":48400,"d":"48,400"}},{"$f":"J89*J90","v":{"v":49500,"d":"49,500"}},{"$f":"K89*K90","v":{"v":49500,"d":"49,500"}},{"$f":"L89*L90","v":{"v":50600,"d":"50,600"}},{"$f":"M89*M90","v":{"v":51700,"d":"51,700"}},{"$f":"N89*N90","v":{"v":51700,"d":"51,700"}},{"$f":"O89*O90","v":{"v":52800,"d":"52,800"}},{"$f":"P89*P90","v":{"v":52800,"d":"52,800"}}]
[null,null,"Realisation discount",null,{"$f":"E92*(1-E91)","v":{"v":2310.0000000000023,"d":"2,310"}},{"$f":"F92*(1-F91)","v":{"v":2365.0000000000023,"d":"2,365"}},{"$f":"G92*(1-G91)","v":{"v":2365.0000000000023,"d":"2,365"}},{"$f":"H92*(1-H91)","v":{"v":2420.0000000000023,"d":"2,420"}},{"$f":"I92*(1-I91)","v":{"v":2420.0000000000023,"d":"2,420"}},{"$f":"J92*(1-J91)","v":{"v":2475.0000000000023,"d":"2,475"}},{"$f":"K92*(1-K91)","v":{"v":2475.0000000000023,"d":"2,475"}},{"$f":"L92*(1-L91)","v":{"v":2530.0000000000023,"d":"2,530"}},{"$f":"M92*(1-M91)","v":{"v":2585.0000000000023,"d":"2,585"}},{"$f":"N92*(1-N91)","v":{"v":2585.0000000000023,"d":"2,585"}},{"$f":"O92*(1-O91)","v":{"v":2640.0000000000023,"d":"2,640"}},{"$f":"P92*(1-P91)","v":{"v":2640.0000000000023,"d":"2,640"}}]
[null,null,"Revenue recognised",null,{"$f":"E92-E93","v":{"v":43890,"d":"€43,890"}},{"$f":"F92-F93","v":{"v":44935,"d":"€44,935"}},{"$f":"G92-G93","v":{"v":44935,"d":"€44,935"}},{"$f":"H92-H93","v":{"v":45980,"d":"€45,980"}},{"$f":"I92-I93","v":{"v":45980,"d":"€45,980"}},{"$f":"J92-J93","v":{"v":47025,"d":"€47,025"}},{"$f":"K92-K93","v":{"v":47025,"d":"€47,025"}},{"$f":"L92-L93","v":{"v":48070,"d":"€48,070"}},{"$f":"M92-M93","v":{"v":49115,"d":"€49,115"}},{"$f":"N92-N93","v":{"v":49115,"d":"€49,115"}},{"$f":"O92-O93","v":{"v":50160,"d":"€50,160"}},{"$f":"P92-P93","v":{"v":50160,"d":"€50,160"}}]
[null,null,"Gross invoices issued",null,{"$f":"'Assumptions'!E128","v":{"v":39501,"d":"39,501"}},{"$f":"'Assumptions'!F128","v":{"v":40441.5,"d":"40,442"}},{"$f":"'Assumptions'!G128","v":{"v":40441.5,"d":"40,442"}},{"$f":"'Assumptions'!H128","v":{"v":41382,"d":"41,382"}},{"$f":"'Assumptions'!I128","v":{"v":41382,"d":"41,382"}},{"$f":"'Assumptions'!J128","v":{"v":42322.5,"d":"42,323"}},{"$f":"'Assumptions'!K128","v":{"v":42322.5,"d":"42,323"}},{"$f":"'Assumptions'!L128","v":{"v":43263,"d":"43,263"}},{"$f":"'Assumptions'!M128","v":{"v":50588.45,"d":"50,588"}},{"$f":"'Assumptions'!N128","v":{"v":50588.45,"d":"50,588"}},{"$f":"'Assumptions'!O128","v":{"v":51664.8,"d":"51,665"}},{"$f":"'Assumptions'!P128","v":{"v":67716,"d":"67,716"}}]
[null,null,"Cumulative earned revenue",null,{"$f":"0+E94","v":{"v":43890,"d":"43,890"}},{"$f":"E96+F94","v":{"v":88825,"d":"88,825"}},{"$f":"F96+G94","v":{"v":133760,"d":"133,760"}},{"$f":"G96+H94","v":{"v":179740,"d":"179,740"}},{"$f":"H96+I94","v":{"v":225720,"d":"225,720"}},{"$f":"I96+J94","v":{"v":272745,"d":"272,745"}},{"$f":"J96+K94","v":{"v":319770,"d":"319,770"}},{"$f":"K96+L94","v":{"v":367840,"d":"367,840"}},{"$f":"L96+M94","v":{"v":416955,"d":"416,955"}},{"$f":"M96+N94","v":{"v":466070,"d":"466,070"}},{"$f":"N96+O94","v":{"v":516230,"d":"516,230"}},{"$f":"O96+P94","v":{"v":566390,"d":"566,390"}}]
[null,null,"Cumulative invoices issued",null,{"$f":"0+E95","v":{"v":39501,"d":"39,501"}},{"$f":"E97+F95","v":{"v":79942.5,"d":"79,943"}},{"$f":"F97+G95","v":{"v":120384,"d":"120,384"}},{"$f":"G97+H95","v":{"v":161766,"d":"161,766"}},{"$f":"H97+I95","v":{"v":203148,"d":"203,148"}},{"$f":"I97+J95","v":{"v":245470.5,"d":"245,471"}},{"$f":"J97+K95","v":{"v":287793,"d":"287,793"}},{"$f":"K97+L95","v":{"v":331056,"d":"331,056"}},{"$f":"L97+M95","v":{"v":381644.45,"d":"381,644"}},{"$f":"M97+N95","v":{"v":432232.9,"d":"432,233"}},{"$f":"N97+O95","v":{"v":483897.7,"d":"483,898"}},{"$f":"O97+P95","v":{"v":551613.7,"d":"551,614"}}]
[null,null,"Gross unbilled work",null,{"$f":"MAX(0,E96-E97)","v":{"v":4389,"d":"4,389"}},{"$f":"MAX(0,F96-F97)","v":{"v":8882.5,"d":"8,883"}},{"$f":"MAX(0,G96-G97)","v":{"v":13376,"d":"13,376"}},{"$f":"MAX(0,H96-H97)","v":{"v":17974,"d":"17,974"}},{"$f":"MAX(0,I96-I97)","v":{"v":22572,"d":"22,572"}},{"$f":"MAX(0,J96-J97)","v":{"v":27274.5,"d":"27,275"}},{"$f":"MAX(0,K96-K97)","v":{"v":31977,"d":"31,977"}},{"$f":"MAX(0,L96-L97)","v":{"v":36784,"d":"36,784"}},{"$f":"MAX(0,M96-M97)","v":{"v":35310.54999999999,"d":"35,311"}},{"$f":"MAX(0,N96-N97)","v":{"v":33837.09999999998,"d":"33,837"}},{"$f":"MAX(0,O96-O97)","v":{"v":32332.29999999999,"d":"32,332"}},{"$f":"MAX(0,P96-P97)","v":{"v":14776.300000000047,"d":"14,776"}}]
[null,null,"Recoverability allowance",null,{"$f":"E98*'Assumptions'!E131","v":{"v":197.505,"d":"198"}},{"$f":"F98*'Assumptions'!F131","v":{"v":399.7125,"d":"400"}},{"$f":"G98*'Assumptions'!G131","v":{"v":601.92,"d":"602"}},{"$f":"H98*'Assumptions'!H131","v":{"v":808.8299999999999,"d":"809"}},{"$f":"I98*'Assumptions'!I131","v":{"v":1015.74,"d":"1,016"}},{"$f":"J98*'Assumptions'!J131","v":{"v":1227.3525,"d":"1,227"}},{"$f":"K98*'Assumptions'!K131","v":{"v":1438.965,"d":"1,439"}},{"$f":"L98*'Assumptions'!L131","v":{"v":1655.28,"d":"1,655"}},{"$f":"M98*'Assumptions'!M131","v":{"v":1588.9747499999994,"d":"1,589"}},{"$f":"N98*'Assumptions'!N131","v":{"v":1522.6694999999988,"d":"1,523"}},{"$f":"O98*'Assumptions'!O131","v":{"v":1454.9534999999994,"d":"1,455"}},{"$f":"P98*'Assumptions'!P131","v":{"v":664.933500000002,"d":"665"}}]
[null,null,"Net unbilled work",null,{"$f":"E98-E99","v":{"v":4191.495,"d":"€4,191"}},{"$f":"F98-F99","v":{"v":8482.7875,"d":"€8,483"}},{"$f":"G98-G99","v":{"v":12774.08,"d":"€12,774"}},{"$f":"H98-H99","v":{"v":17165.17,"d":"€17,165"}},{"$f":"I98-I99","v":{"v":21556.26,"d":"€21,556"}},{"$f":"J98-J99","v":{"v":26047.1475,"d":"€26,047"}},{"$f":"K98-K99","v":{"v":30538.035,"d":"€30,538"}},{"$f":"L98-L99","v":{"v":35128.72,"d":"€35,129"}},{"$f":"M98-M99","v":{"v":33721.57524999999,"d":"€33,722"}},{"$f":"N98-N99","v":{"v":32314.430499999977,"d":"€32,314"}},{"$f":"O98-O99","v":{"v":30877.34649999999,"d":"€30,877"}},{"$f":"P98-P99","v":{"v":14111.366500000044,"d":"€14,111"}}]
[null,null,"Customer advances / contract liability",null,{"$f":"MAX(0,E97-E96)","v":0},{"$f":"MAX(0,F97-F96)","v":0},{"$f":"MAX(0,G97-G96)","v":0},{"$f":"MAX(0,H97-H96)","v":0},{"$f":"MAX(0,I97-I96)","v":0},{"$f":"MAX(0,J97-J96)","v":0},{"$f":"MAX(0,K97-K96)","v":0},{"$f":"MAX(0,L97-L96)","v":0},{"$f":"MAX(0,M97-M96)","v":0},{"$f":"MAX(0,N97-N96)","v":0},{"$f":"MAX(0,O97-O96)","v":0},{"$f":"MAX(0,P97-P96)","v":0}]
[null,null,"Grade-weighted loaded cost per hour",null,{"$f":"'Assumptions'!E38/160*'Team capacity'!$G$22+'Assumptions'!E44/160*'Team capacity'!$H$22+'Assumptions'!E50/160*'Team capacity'!$I$22+'Assumptions'!E56/160*'Team capacity'!$J$22","v":{"v":39.4375,"d":"39"}},{"$f":"'Assumptions'!F38/160*'Team capacity'!$G$22+'Assumptions'!F44/160*'Team capacity'!$H$22+'Assumptions'!F50/160*'Team capacity'!$I$22+'Assumptions'!F56/160*'Team capacity'!$J$22","v":{"v":39.4375,"d":"39"}},{"$f":"'Assumptions'!G38/160*'Team capacity'!$G$22+'Assumptions'!G44/160*'Team capacity'!$H$22+'Assumptions'!G50/160*'Team capacity'!$I$22+'Assumptions'!G56/160*'Team capacity'!$J$22","v":{"v":39.4375,"d":"39"}},{"$f":"'Assumptions'!H38/160*'Team capacity'!$G$22+'Assumptions'!H44/160*'Team capacity'!$H$22+'Assumptions'!H50/160*'Team capacity'!$I$22+'Assumptions'!H56/160*'Team capacity'!$J$22","v":{"v":39.4375,"d":"39"}},{"$f":"'Assumptions'!I38/160*'Team capacity'!$G$22+'Assumptions'!I44/160*'Team capacity'!$H$22+'Assumptions'!I50/160*'Team capacity'!$I$22+'Assumptions'!I56/160*'Team capacity'!$J$22","v":{"v":39.4375,"d":"39"}},{"$f":"'Assumptions'!J38/160*'Team capacity'!$G$22+'Assumptions'!J44/160*'Team capacity'!$H$22+'Assumptions'!J50/160*'Team capacity'!$I$22+'Assumptions'!J56/160*'Team capacity'!$J$22","v":{"v":39.4375,"d":"39"}},{"$f":"'Assumptions'!K38/160*'Team capacity'!$G$22+'Assumptions'!K44/160*'Team capacity'!$H$22+'Assumptions'!K50/160*'Team capacity'!$I$22+'Assumptions'!K56/160*'Team capacity'!$J$22","v":{"v":39.4375,"d":"39"}},{"$f":"'Assumptions'!L38/160*'Team capacity'!$G$22+'Assumptions'!L44/160*'Team capacity'!$H$22+'Assumptions'!L50/160*'Team capacity'!$I$22+'Assumptions'!L56/160*'Team capacity'!$J$22","v":{"v":39.4375,"d":"39"}},{"$f":"'Assumptions'!M38/160*'Team capacity'!$G$22+'Assumptions'!M44/160*'Team capacity'!$H$22+'Assumptions'!M50/160*'Team capacity'!$I$22+'Assumptions'!M56/160*'Team capacity'!$J$22","v":{"v":40.4234375,"d":"40"}},{"$f":"'Assumptions'!N38/160*'Team capacity'!$G$22+'Assumptions'!N44/160*'Team capacity'!$H$22+'Assumptions'!N50/160*'Team capacity'!$I$22+'Assumptions'!N56/160*'Team capacity'!$J$22","v":{"v":40.4234375,"d":"40"}},{"$f":"'Assumptions'!O38/160*'Team capacity'!$G$22+'Assumptions'!O44/160*'Team capacity'!$H$22+'Assumptions'!O50/160*'Team capacity'!$I$22+'Assumptions'!O56/160*'Team capacity'!$J$22","v":{"v":40.4234375,"d":"40"}},{"$f":"'Assumptions'!P38/160*'Team capacity'!$G$22+'Assumptions'!P44/160*'Team capacity'!$H$22+'Assumptions'!P50/160*'Team capacity'!$I$22+'Assumptions'!P56/160*'Team capacity'!$J$22","v":{"v":40.4234375,"d":"40"}}]
[null,null,"Attributed engagement payroll",null,{"$f":"E89*E102","v":{"v":16563.75,"d":"16,564"}},{"$f":"F89*F102","v":{"v":16958.125,"d":"16,958"}},{"$f":"G89*G102","v":{"v":16958.125,"d":"16,958"}},{"$f":"H89*H102","v":{"v":17352.5,"d":"17,353"}},{"$f":"I89*I102","v":{"v":17352.5,"d":"17,353"}},{"$f":"J89*J102","v":{"v":17746.875,"d":"17,747"}},{"$f":"K89*K102","v":{"v":17746.875,"d":"17,747"}},{"$f":"L89*L102","v":{"v":18141.25,"d":"18,141"}},{"$f":"M89*M102","v":{"v":18999.015625,"d":"18,999"}},{"$f":"N89*N102","v":{"v":18999.015625,"d":"18,999"}},{"$f":"O89*O102","v":{"v":19403.25,"d":"19,403"}},{"$f":"P89*P102","v":{"v":19403.25,"d":"19,403"}}]
[null,null,"Engagement contribution before bench",null,{"$f":"E94-E103","v":{"v":27326.25,"d":"€27,326"}},{"$f":"F94-F103","v":{"v":27976.875,"d":"€27,977"}},{"$f":"G94-G103","v":{"v":27976.875,"d":"€27,977"}},{"$f":"H94-H103","v":{"v":28627.5,"d":"€28,628"}},{"$f":"I94-I103","v":{"v":28627.5,"d":"€28,628"}},{"$f":"J94-J103","v":{"v":29278.125,"d":"€29,278"}},{"$f":"K94-K103","v":{"v":29278.125,"d":"€29,278"}},{"$f":"L94-L103","v":{"v":29928.75,"d":"€29,929"}},{"$f":"M94-M103","v":{"v":30115.984375,"d":"€30,116"}},{"$f":"N94-N103","v":{"v":30115.984375,"d":"€30,116"}},{"$f":"O94-O103","v":{"v":30756.75,"d":"€30,757"}},{"$f":"P94-P103","v":{"v":30756.75,"d":"€30,757"}}]
[null,null,"Revenue budget remaining",null,{"$f":"'Team capacity'!$E$22-E96","v":{"v":534424,"d":"534,424"}},{"$f":"'Team capacity'!$E$22-F96","v":{"v":489489,"d":"489,489"}},{"$f":"'Team capacity'!$E$22-G96","v":{"v":444554,"d":"444,554"}},{"$f":"'Team capacity'!$E$22-H96","v":{"v":398574,"d":"398,574"}},{"$f":"'Team capacity'!$E$22-I96","v":{"v":352594,"d":"352,594"}},{"$f":"'Team capacity'!$E$22-J96","v":{"v":305569,"d":"305,569"}},{"$f":"'Team capacity'!$E$22-K96","v":{"v":258544,"d":"258,544"}},{"$f":"'Team capacity'!$E$22-L96","v":{"v":210474,"d":"210,474"}},{"$f":"'Team capacity'!$E$22-M96","v":{"v":161359,"d":"161,359"}},{"$f":"'Team capacity'!$E$22-N96","v":{"v":112244,"d":"112,244"}},{"$f":"'Team capacity'!$E$22-O96","v":{"v":62084,"d":"62,084"}},{"$f":"'Team capacity'!$E$22-P96","v":{"v":11924,"d":"11,924"}}]
[null,null,"Engagement hours budget remaining",null,{"$f":"'Team capacity'!$F$22-SUM($E89:E89)","v":{"v":5000,"d":"5,000"}},{"$f":"'Team capacity'!$F$22-SUM($E89:F89)","v":{"v":4570,"d":"4,570"}},{"$f":"'Team capacity'!$F$22-SUM($E89:G89)","v":{"v":4140,"d":"4,140"}},{"$f":"'Team capacity'!$F$22-SUM($E89:H89)","v":{"v":3700,"d":"3,700"}},{"$f":"'Team capacity'!$F$22-SUM($E89:I89)","v":{"v":3260,"d":"3,260"}},{"$f":"'Team capacity'!$F$22-SUM($E89:J89)","v":{"v":2810,"d":"2,810"}},{"$f":"'Team capacity'!$F$22-SUM($E89:K89)","v":{"v":2360,"d":"2,360"}},{"$f":"'Team capacity'!$F$22-SUM($E89:L89)","v":{"v":1900,"d":"1,900"}},{"$f":"'Team capacity'!$F$22-SUM($E89:M89)","v":{"v":1430,"d":"1,430"}},{"$f":"'Team capacity'!$F$22-SUM($E89:N89)","v":960},{"$f":"'Team capacity'!$F$22-SUM($E89:O89)","v":480},{"$f":"'Team capacity'!$F$22-SUM($E89:P89)","v":0}]
[]
[null,null,"PS-06 Technology advisory"]
[null,null,"Recorded chargeable hours",null,{"$f":"'Assumptions'!E134","v":280},{"$f":"'Assumptions'!F134","v":290},{"$f":"'Assumptions'!G134","v":300},{"$f":"'Assumptions'!H134","v":300},{"$f":"'Assumptions'!I134","v":310},{"$f":"'Assumptions'!J134","v":320},{"$f":"'Assumptions'!K134","v":320},{"$f":"'Assumptions'!L134","v":330},{"$f":"'Assumptions'!M134","v":340},{"$f":"'Assumptions'!N134","v":340},{"$f":"'Assumptions'!O134","v":350},{"$f":"'Assumptions'!P134","v":350}]
[null,null,"Contract hourly rate",null,{"$f":"'Assumptions'!E137","v":135},{"$f":"'Assumptions'!F137","v":135},{"$f":"'Assumptions'!G137","v":135},{"$f":"'Assumptions'!H137","v":135},{"$f":"'Assumptions'!I137","v":135},{"$f":"'Assumptions'!J137","v":135},{"$f":"'Assumptions'!K137","v":135},{"$f":"'Assumptions'!L137","v":135},{"$f":"'Assumptions'!M137","v":135},{"$f":"'Assumptions'!N137","v":135},{"$f":"'Assumptions'!O137","v":135},{"$f":"'Assumptions'!P137","v":135}]
[null,null,"Realisation",null,{"$f":"'Assumptions'!E140","v":{"v":0.93,"d":"93.0%"}},{"$f":"'Assumptions'!F140","v":{"v":0.93,"d":"93.0%"}},{"$f":"'Assumptions'!G140","v":{"v":0.93,"d":"93.0%"}},{"$f":"'Assumptions'!H140","v":{"v":0.93,"d":"93.0%"}},{"$f":"'Assumptions'!I140","v":{"v":0.93,"d":"93.0%"}},{"$f":"'Assumptions'!J140","v":{"v":0.93,"d":"93.0%"}},{"$f":"'Assumptions'!K140","v":{"v":0.93,"d":"93.0%"}},{"$f":"'Assumptions'!L140","v":{"v":0.93,"d":"93.0%"}},{"$f":"'Assumptions'!M140","v":{"v":0.93,"d":"93.0%"}},{"$f":"'Assumptions'!N140","v":{"v":0.93,"d":"93.0%"}},{"$f":"'Assumptions'!O140","v":{"v":0.93,"d":"93.0%"}},{"$f":"'Assumptions'!P140","v":{"v":0.93,"d":"93.0%"}}]
[null,null,"Gross chargeable value",null,{"$f":"E109*E110","v":{"v":37800,"d":"37,800"}},{"$f":"F109*F110","v":{"v":39150,"d":"39,150"}},{"$f":"G109*G110","v":{"v":40500,"d":"40,500"}},{"$f":"H109*H110","v":{"v":40500,"d":"40,500"}},{"$f":"I109*I110","v":{"v":41850,"d":"41,850"}},{"$f":"J109*J110","v":{"v":43200,"d":"43,200"}},{"$f":"K109*K110","v":{"v":43200,"d":"43,200"}},{"$f":"L109*L110","v":{"v":44550,"d":"44,550"}},{"$f":"M109*M110","v":{"v":45900,"d":"45,900"}},{"$f":"N109*N110","v":{"v":45900,"d":"45,900"}},{"$f":"O109*O110","v":{"v":47250,"d":"47,250"}},{"$f":"P109*P110","v":{"v":47250,"d":"47,250"}}]
[null,null,"Realisation discount",null,{"$f":"E112*(1-E111)","v":{"v":2645.999999999998,"d":"2,646"}},{"$f":"F112*(1-F111)","v":{"v":2740.499999999998,"d":"2,741"}},{"$f":"G112*(1-G111)","v":{"v":2834.999999999998,"d":"2,835"}},{"$f":"H112*(1-H111)","v":{"v":2834.999999999998,"d":"2,835"}},{"$f":"I112*(1-I111)","v":{"v":2929.499999999998,"d":"2,930"}},{"$f":"J112*(1-J111)","v":{"v":3023.9999999999977,"d":"3,024"}},{"$f":"K112*(1-K111)","v":{"v":3023.9999999999977,"d":"3,024"}},{"$f":"L112*(1-L111)","v":{"v":3118.4999999999977,"d":"3,119"}},{"$f":"M112*(1-M111)","v":{"v":3212.9999999999977,"d":"3,213"}},{"$f":"N112*(1-N111)","v":{"v":3212.9999999999977,"d":"3,213"}},{"$f":"O112*(1-O111)","v":{"v":3307.4999999999977,"d":"3,308"}},{"$f":"P112*(1-P111)","v":{"v":3307.4999999999977,"d":"3,308"}}]
[null,null,"Revenue recognised",null,{"$f":"E112-E113","v":{"v":35154,"d":"€35,154"}},{"$f":"F112-F113","v":{"v":36409.5,"d":"€36,410"}},{"$f":"G112-G113","v":{"v":37665,"d":"€37,665"}},{"$f":"H112-H113","v":{"v":37665,"d":"€37,665"}},{"$f":"I112-I113","v":{"v":38920.5,"d":"€38,921"}},{"$f":"J112-J113","v":{"v":40176,"d":"€40,176"}},{"$f":"K112-K113","v":{"v":40176,"d":"€40,176"}},{"$f":"L112-L113","v":{"v":41431.5,"d":"€41,432"}},{"$f":"M112-M113","v":{"v":42687,"d":"€42,687"}},{"$f":"N112-N113","v":{"v":42687,"d":"€42,687"}},{"$f":"O112-O113","v":{"v":43942.5,"d":"€43,943"}},{"$f":"P112-P113","v":{"v":43942.5,"d":"€43,943"}}]
[null,null,"Gross invoices issued",null,{"$f":"'Assumptions'!E143","v":{"v":31638.6,"d":"31,639"}},{"$f":"'Assumptions'!F143","v":{"v":32768.55,"d":"32,769"}},{"$f":"'Assumptions'!G143","v":{"v":33898.5,"d":"33,899"}},{"$f":"'Assumptions'!H143","v":{"v":33898.5,"d":"33,899"}},{"$f":"'Assumptions'!I143","v":{"v":35028.45,"d":"35,028"}},{"$f":"'Assumptions'!J143","v":{"v":36158.4,"d":"36,158"}},{"$f":"'Assumptions'!K143","v":{"v":36158.4,"d":"36,158"}},{"$f":"'Assumptions'!L143","v":{"v":37288.35,"d":"37,288"}},{"$f":"'Assumptions'!M143","v":{"v":43967.61,"d":"43,968"}},{"$f":"'Assumptions'!N143","v":{"v":43967.61,"d":"43,968"}},{"$f":"'Assumptions'!O143","v":{"v":45260.78,"d":"45,261"}},{"$f":"'Assumptions'!P143","v":{"v":59322.38,"d":"59,322"}}]
[null,null,"Cumulative earned revenue",null,{"$f":"0+E114","v":{"v":35154,"d":"35,154"}},{"$f":"E116+F114","v":{"v":71563.5,"d":"71,564"}},{"$f":"F116+G114","v":{"v":109228.5,"d":"109,229"}},{"$f":"G116+H114","v":{"v":146893.5,"d":"146,894"}},{"$f":"H116+I114","v":{"v":185814,"d":"185,814"}},{"$f":"I116+J114","v":{"v":225990,"d":"225,990"}},{"$f":"J116+K114","v":{"v":266166,"d":"266,166"}},{"$f":"K116+L114","v":{"v":307597.5,"d":"307,598"}},{"$f":"L116+M114","v":{"v":350284.5,"d":"350,285"}},{"$f":"M116+N114","v":{"v":392971.5,"d":"392,972"}},{"$f":"N116+O114","v":{"v":436914,"d":"436,914"}},{"$f":"O116+P114","v":{"v":480856.5,"d":"480,857"}}]
[null,null,"Cumulative invoices issued",null,{"$f":"0+E115","v":{"v":31638.6,"d":"31,639"}},{"$f":"E117+F115","v":{"v":64407.15,"d":"64,407"}},{"$f":"F117+G115","v":{"v":98305.65,"d":"98,306"}},{"$f":"G117+H115","v":{"v":132204.15,"d":"132,204"}},{"$f":"H117+I115","v":{"v":167232.59999999998,"d":"167,233"}},{"$f":"I117+J115","v":{"v":203390.99999999997,"d":"203,391"}},{"$f":"J117+K115","v":{"v":239549.39999999997,"d":"239,549"}},{"$f":"K117+L115","v":{"v":276837.74999999994,"d":"276,838"}},{"$f":"L117+M115","v":{"v":320805.3599999999,"d":"320,805"}},{"$f":"M117+N115","v":{"v":364772.9699999999,"d":"364,773"}},{"$f":"N117+O115","v":{"v":410033.7499999999,"d":"410,034"}},{"$f":"O117+P115","v":{"v":469356.1299999999,"d":"469,356"}}]
[null,null,"Gross unbilled work",null,{"$f":"MAX(0,E116-E117)","v":{"v":3515.4000000000015,"d":"3,515"}},{"$f":"MAX(0,F116-F117)","v":{"v":7156.3499999999985,"d":"7,156"}},{"$f":"MAX(0,G116-G117)","v":{"v":10922.850000000006,"d":"10,923"}},{"$f":"MAX(0,H116-H117)","v":{"v":14689.350000000006,"d":"14,689"}},{"$f":"MAX(0,I116-I117)","v":{"v":18581.400000000023,"d":"18,581"}},{"$f":"MAX(0,J116-J117)","v":{"v":22599.00000000003,"d":"22,599"}},{"$f":"MAX(0,K116-K117)","v":{"v":26616.600000000035,"d":"26,617"}},{"$f":"MAX(0,L116-L117)","v":{"v":30759.75000000006,"d":"30,760"}},{"$f":"MAX(0,M116-M117)","v":{"v":29479.140000000072,"d":"29,479"}},{"$f":"MAX(0,N116-N117)","v":{"v":28198.530000000086,"d":"28,199"}},{"$f":"MAX(0,O116-O117)","v":{"v":26880.250000000116,"d":"26,880"}},{"$f":"MAX(0,P116-P117)","v":{"v":11500.370000000112,"d":"11,500"}}]
[null,null,"Recoverability allowance",null,{"$f":"E118*'Assumptions'!E146","v":{"v":246.07800000000012,"d":"246"}},{"$f":"F118*'Assumptions'!F146","v":{"v":500.94449999999995,"d":"501"}},{"$f":"G118*'Assumptions'!G146","v":{"v":764.5995000000005,"d":"765"}},{"$f":"H118*'Assumptions'!H146","v":{"v":1028.2545000000005,"d":"1,028"}},{"$f":"I118*'Assumptions'!I146","v":{"v":1300.6980000000017,"d":"1,301"}},{"$f":"J118*'Assumptions'!J146","v":{"v":1581.930000000002,"d":"1,582"}},{"$f":"K118*'Assumptions'!K146","v":{"v":1863.1620000000025,"d":"1,863"}},{"$f":"L118*'Assumptions'!L146","v":{"v":2153.1825000000044,"d":"2,153"}},{"$f":"M118*'Assumptions'!M146","v":{"v":2063.5398000000055,"d":"2,064"}},{"$f":"N118*'Assumptions'!N146","v":{"v":1973.8971000000063,"d":"1,974"}},{"$f":"O118*'Assumptions'!O146","v":{"v":1881.6175000000082,"d":"1,882"}},{"$f":"P118*'Assumptions'!P146","v":{"v":805.0259000000079,"d":"805"}}]
[null,null,"Net unbilled work",null,{"$f":"E118-E119","v":{"v":3269.3220000000015,"d":"€3,269"}},{"$f":"F118-F119","v":{"v":6655.405499999999,"d":"€6,655"}},{"$f":"G118-G119","v":{"v":10158.250500000006,"d":"€10,158"}},{"$f":"H118-H119","v":{"v":13661.095500000005,"d":"€13,661"}},{"$f":"I118-I119","v":{"v":17280.702000000023,"d":"€17,281"}},{"$f":"J118-J119","v":{"v":21017.07000000003,"d":"€21,017"}},{"$f":"K118-K119","v":{"v":24753.43800000003,"d":"€24,753"}},{"$f":"L118-L119","v":{"v":28606.567500000056,"d":"€28,607"}},{"$f":"M118-M119","v":{"v":27415.600200000066,"d":"€27,416"}},{"$f":"N118-N119","v":{"v":26224.63290000008,"d":"€26,225"}},{"$f":"O118-O119","v":{"v":24998.63250000011,"d":"€24,999"}},{"$f":"P118-P119","v":{"v":10695.344100000104,"d":"€10,695"}}]
[null,null,"Customer advances / contract liability",null,{"$f":"MAX(0,E117-E116)","v":0},{"$f":"MAX(0,F117-F116)","v":0},{"$f":"MAX(0,G117-G116)","v":0},{"$f":"MAX(0,H117-H116)","v":0},{"$f":"MAX(0,I117-I116)","v":0},{"$f":"MAX(0,J117-J116)","v":0},{"$f":"MAX(0,K117-K116)","v":0},{"$f":"MAX(0,L117-L116)","v":0},{"$f":"MAX(0,M117-M116)","v":0},{"$f":"MAX(0,N117-N116)","v":0},{"$f":"MAX(0,O117-O116)","v":0},{"$f":"MAX(0,P117-P116)","v":0}]
[null,null,"Grade-weighted loaded cost per hour",null,{"$f":"'Assumptions'!E38/160*'Team capacity'!$G$23+'Assumptions'!E44/160*'Team capacity'!$H$23+'Assumptions'!E50/160*'Team capacity'!$I$23+'Assumptions'!E56/160*'Team capacity'!$J$23","v":{"v":42.96875,"d":"43"}},{"$f":"'Assumptions'!F38/160*'Team capacity'!$G$23+'Assumptions'!F44/160*'Team capacity'!$H$23+'Assumptions'!F50/160*'Team capacity'!$I$23+'Assumptions'!F56/160*'Team capacity'!$J$23","v":{"v":42.96875,"d":"43"}},{"$f":"'Assumptions'!G38/160*'Team capacity'!$G$23+'Assumptions'!G44/160*'Team capacity'!$H$23+'Assumptions'!G50/160*'Team capacity'!$I$23+'Assumptions'!G56/160*'Team capacity'!$J$23","v":{"v":42.96875,"d":"43"}},{"$f":"'Assumptions'!H38/160*'Team capacity'!$G$23+'Assumptions'!H44/160*'Team capacity'!$H$23+'Assumptions'!H50/160*'Team capacity'!$I$23+'Assumptions'!H56/160*'Team capacity'!$J$23","v":{"v":42.96875,"d":"43"}},{"$f":"'Assumptions'!I38/160*'Team capacity'!$G$23+'Assumptions'!I44/160*'Team capacity'!$H$23+'Assumptions'!I50/160*'Team capacity'!$I$23+'Assumptions'!I56/160*'Team capacity'!$J$23","v":{"v":42.96875,"d":"43"}},{"$f":"'Assumptions'!J38/160*'Team capacity'!$G$23+'Assumptions'!J44/160*'Team capacity'!$H$23+'Assumptions'!J50/160*'Team capacity'!$I$23+'Assumptions'!J56/160*'Team capacity'!$J$23","v":{"v":42.96875,"d":"43"}},{"$f":"'Assumptions'!K38/160*'Team capacity'!$G$23+'Assumptions'!K44/160*'Team capacity'!$H$23+'Assumptions'!K50/160*'Team capacity'!$I$23+'Assumptions'!K56/160*'Team capacity'!$J$23","v":{"v":42.96875,"d":"43"}},{"$f":"'Assumptions'!L38/160*'Team capacity'!$G$23+'Assumptions'!L44/160*'Team capacity'!$H$23+'Assumptions'!L50/160*'Team capacity'!$I$23+'Assumptions'!L56/160*'Team capacity'!$J$23","v":{"v":42.96875,"d":"43"}},{"$f":"'Assumptions'!M38/160*'Team capacity'!$G$23+'Assumptions'!M44/160*'Team capacity'!$H$23+'Assumptions'!M50/160*'Team capacity'!$I$23+'Assumptions'!M56/160*'Team capacity'!$J$23","v":{"v":44.04296875,"d":"44"}},{"$f":"'Assumptions'!N38/160*'Team capacity'!$G$23+'Assumptions'!N44/160*'Team capacity'!$H$23+'Assumptions'!N50/160*'Team capacity'!$I$23+'Assumptions'!N56/160*'Team capacity'!$J$23","v":{"v":44.04296875,"d":"44"}},{"$f":"'Assumptions'!O38/160*'Team capacity'!$G$23+'Assumptions'!O44/160*'Team capacity'!$H$23+'Assumptions'!O50/160*'Team capacity'!$I$23+'Assumptions'!O56/160*'Team capacity'!$J$23","v":{"v":44.04296875,"d":"44"}},{"$f":"'Assumptions'!P38/160*'Team capacity'!$G$23+'Assumptions'!P44/160*'Team capacity'!$H$23+'Assumptions'!P50/160*'Team capacity'!$I$23+'Assumptions'!P56/160*'Team capacity'!$J$23","v":{"v":44.04296875,"d":"44"}}]
[null,null,"Attributed engagement payroll",null,{"$f":"E109*E122","v":{"v":12031.25,"d":"12,031"}},{"$f":"F109*F122","v":{"v":12460.9375,"d":"12,461"}},{"$f":"G109*G122","v":{"v":12890.625,"d":"12,891"}},{"$f":"H109*H122","v":{"v":12890.625,"d":"12,891"}},{"$f":"I109*I122","v":{"v":13320.3125,"d":"13,320"}},{"$f":"J109*J122","v":{"v":13750,"d":"13,750"}},{"$f":"K109*K122","v":{"v":13750,"d":"13,750"}},{"$f":"L109*L122","v":{"v":14179.6875,"d":"14,180"}},{"$f":"M109*M122","v":{"v":14974.609375,"d":"14,975"}},{"$f":"N109*N122","v":{"v":14974.609375,"d":"14,975"}},{"$f":"O109*O122","v":{"v":15415.0390625,"d":"15,415"}},{"$f":"P109*P122","v":{"v":15415.0390625,"d":"15,415"}}]
[null,null,"Engagement contribution before bench",null,{"$f":"E114-E123","v":{"v":23122.75,"d":"€23,123"}},{"$f":"F114-F123","v":{"v":23948.5625,"d":"€23,949"}},{"$f":"G114-G123","v":{"v":24774.375,"d":"€24,774"}},{"$f":"H114-H123","v":{"v":24774.375,"d":"€24,774"}},{"$f":"I114-I123","v":{"v":25600.1875,"d":"€25,600"}},{"$f":"J114-J123","v":{"v":26426,"d":"€26,426"}},{"$f":"K114-K123","v":{"v":26426,"d":"€26,426"}},{"$f":"L114-L123","v":{"v":27251.8125,"d":"€27,252"}},{"$f":"M114-M123","v":{"v":27712.390625,"d":"€27,712"}},{"$f":"N114-N123","v":{"v":27712.390625,"d":"€27,712"}},{"$f":"O114-O123","v":{"v":28527.4609375,"d":"€28,527"}},{"$f":"P114-P123","v":{"v":28527.4609375,"d":"€28,527"}}]
[null,null,"Revenue budget remaining",null,{"$f":"'Team capacity'!$E$23-E116","v":{"v":466384.5,"d":"466,385"}},{"$f":"'Team capacity'!$E$23-F116","v":{"v":429975,"d":"429,975"}},{"$f":"'Team capacity'!$E$23-G116","v":{"v":392310,"d":"392,310"}},{"$f":"'Team capacity'!$E$23-H116","v":{"v":354645,"d":"354,645"}},{"$f":"'Team capacity'!$E$23-I116","v":{"v":315724.5,"d":"315,725"}},{"$f":"'Team capacity'!$E$23-J116","v":{"v":275548.5,"d":"275,549"}},{"$f":"'Team capacity'!$E$23-K116","v":{"v":235372.5,"d":"235,373"}},{"$f":"'Team capacity'!$E$23-L116","v":{"v":193941,"d":"193,941"}},{"$f":"'Team capacity'!$E$23-M116","v":{"v":151254,"d":"151,254"}},{"$f":"'Team capacity'!$E$23-N116","v":{"v":108567,"d":"108,567"}},{"$f":"'Team capacity'!$E$23-O116","v":{"v":64624.5,"d":"64,625"}},{"$f":"'Team capacity'!$E$23-P116","v":{"v":20682,"d":"20,682"}}]
[null,null,"Engagement hours budget remaining",null,{"$f":"'Team capacity'!$F$23-SUM($E109:E109)","v":{"v":3550,"d":"3,550"}},{"$f":"'Team capacity'!$F$23-SUM($E109:F109)","v":{"v":3260,"d":"3,260"}},{"$f":"'Team capacity'!$F$23-SUM($E109:G109)","v":{"v":2960,"d":"2,960"}},{"$f":"'Team capacity'!$F$23-SUM($E109:H109)","v":{"v":2660,"d":"2,660"}},{"$f":"'Team capacity'!$F$23-SUM($E109:I109)","v":{"v":2350,"d":"2,350"}},{"$f":"'Team capacity'!$F$23-SUM($E109:J109)","v":{"v":2030,"d":"2,030"}},{"$f":"'Team capacity'!$F$23-SUM($E109:K109)","v":{"v":1710,"d":"1,710"}},{"$f":"'Team capacity'!$F$23-SUM($E109:L109)","v":{"v":1380,"d":"1,380"}},{"$f":"'Team capacity'!$F$23-SUM($E109:M109)","v":{"v":1040,"d":"1,040"}},{"$f":"'Team capacity'!$F$23-SUM($E109:N109)","v":700},{"$f":"'Team capacity'!$F$23-SUM($E109:O109)","v":350},{"$f":"'Team capacity'!$F$23-SUM($E109:P109)","v":0}]
[]
[null,null,"Portfolio totals"]
[null,null,"Recorded chargeable hours",null,{"$f":"SUM(E9,E29,E49,E69,E89,E109)","v":{"v":1570,"d":"1,570"}},{"$f":"SUM(F9,F29,F49,F69,F89,F109)","v":{"v":1680,"d":"1,680"}},{"$f":"SUM(G9,G29,G49,G69,G89,G109)","v":{"v":1780,"d":"1,780"}},{"$f":"SUM(H9,H29,H49,H69,H89,H109)","v":{"v":1860,"d":"1,860"}},{"$f":"SUM(I9,I29,I49,I69,I89,I109)","v":{"v":1950,"d":"1,950"}},{"$f":"SUM(J9,J29,J49,J69,J89,J109)","v":{"v":2080,"d":"2,080"}},{"$f":"SUM(K9,K29,K49,K69,K89,K109)","v":{"v":2120,"d":"2,120"}},{"$f":"SUM(L9,L29,L49,L69,L89,L109)","v":{"v":2220,"d":"2,220"}},{"$f":"SUM(M9,M29,M49,M69,M89,M109)","v":{"v":2240,"d":"2,240"}},{"$f":"SUM(N9,N29,N49,N69,N89,N109)","v":{"v":2240,"d":"2,240"}},{"$f":"SUM(O9,O29,O49,O69,O89,O109)","v":{"v":2250,"d":"2,250"}},{"$f":"SUM(P9,P29,P49,P69,P89,P109)","v":{"v":2180,"d":"2,180"}}]
[null,null,"Gross chargeable value",null,{"$f":"SUM(E12,E32,E52,E72,E92,E112)","v":{"v":204800,"d":"204,800"}},{"$f":"SUM(F12,F32,F52,F72,F92,F112)","v":{"v":219900,"d":"219,900"}},{"$f":"SUM(G12,G32,G52,G72,G92,G112)","v":{"v":233850,"d":"233,850"}},{"$f":"SUM(H12,H32,H52,H72,H92,H112)","v":{"v":244100,"d":"244,100"}},{"$f":"SUM(I12,I32,I52,I72,I92,I112)","v":{"v":256750,"d":"256,750"}},{"$f":"SUM(J12,J32,J52,J72,J92,J112)","v":{"v":274400,"d":"274,400"}},{"$f":"SUM(K12,K32,K52,K72,K92,K112)","v":{"v":280200,"d":"280,200"}},{"$f":"SUM(L12,L32,L52,L72,L92,L112)","v":{"v":293700,"d":"293,700"}},{"$f":"SUM(M12,M32,M52,M72,M92,M112)","v":{"v":296250,"d":"296,250"}},{"$f":"SUM(N12,N32,N52,N72,N92,N112)","v":{"v":296500,"d":"296,500"}},{"$f":"SUM(O12,O32,O52,O72,O92,O112)","v":{"v":298050,"d":"298,050"}},{"$f":"SUM(P12,P32,P52,P72,P92,P112)","v":{"v":288350,"d":"288,350"}}]
[null,null,"Realisation discount",null,{"$f":"SUM(E13,E33,E53,E73,E93,E113)","v":{"v":11250.000000000002,"d":"11,250"}},{"$f":"SUM(F13,F33,F53,F73,F93,F113)","v":{"v":12187.500000000002,"d":"12,188"}},{"$f":"SUM(G13,G33,G53,G73,G93,G113)","v":{"v":13134.000000000002,"d":"13,134"}},{"$f":"SUM(H13,H33,H53,H73,H93,H113)","v":{"v":13671.000000000004,"d":"13,671"}},{"$f":"SUM(I13,I33,I53,I73,I93,I113)","v":{"v":14539.500000000004,"d":"14,540"}},{"$f":"SUM(J13,J33,J53,J73,J93,J113)","v":{"v":15605.000000000004,"d":"15,605"}},{"$f":"SUM(K13,K33,K53,K73,K93,K113)","v":{"v":16017.000000000004,"d":"16,017"}},{"$f":"SUM(L13,L33,L53,L73,L93,L113)","v":{"v":16826.500000000004,"d":"16,827"}},{"$f":"SUM(M13,M33,M53,M73,M93,M113)","v":{"v":16940.000000000004,"d":"16,940"}},{"$f":"SUM(N13,N33,N53,N73,N93,N113)","v":{"v":16962.000000000004,"d":"16,962"}},{"$f":"SUM(O13,O33,O53,O73,O93,O113)","v":{"v":17047.500000000004,"d":"17,048"}},{"$f":"SUM(P13,P33,P53,P73,P93,P113)","v":{"v":16401.500000000004,"d":"16,402"}}]
[null,null,"Revenue recognised",null,{"$f":"SUM(E14,E34,E54,E74,E94,E114)","v":{"v":193550,"d":"193,550"}},{"$f":"SUM(F14,F34,F54,F74,F94,F114)","v":{"v":207712.5,"d":"207,713"}},{"$f":"SUM(G14,G34,G54,G74,G94,G114)","v":{"v":220716,"d":"220,716"}},{"$f":"SUM(H14,H34,H54,H74,H94,H114)","v":{"v":230429,"d":"230,429"}},{"$f":"SUM(I14,I34,I54,I74,I94,I114)","v":{"v":242210.5,"d":"242,211"}},{"$f":"SUM(J14,J34,J54,J74,J94,J114)","v":{"v":258795,"d":"258,795"}},{"$f":"SUM(K14,K34,K54,K74,K94,K114)","v":{"v":264183,"d":"264,183"}},{"$f":"SUM(L14,L34,L54,L74,L94,L114)","v":{"v":276873.5,"d":"276,874"}},{"$f":"SUM(M14,M34,M54,M74,M94,M114)","v":{"v":279310,"d":"279,310"}},{"$f":"SUM(N14,N34,N54,N74,N94,N114)","v":{"v":279538,"d":"279,538"}},{"$f":"SUM(O14,O34,O54,O74,O94,O114)","v":{"v":281002.5,"d":"281,003"}},{"$f":"SUM(P14,P34,P54,P74,P94,P114)","v":{"v":271948.5,"d":"271,949"}}]
[null,null,"Gross invoices issued",null,{"$f":"SUM(E15,E35,E55,E75,E95,E115)","v":{"v":174195,"d":"174,195"}},{"$f":"SUM(F15,F35,F55,F75,F95,F115)","v":{"v":186941.25,"d":"186,941"}},{"$f":"SUM(G15,G35,G55,G75,G95,G115)","v":{"v":198644.4,"d":"198,644"}},{"$f":"SUM(H15,H35,H55,H75,H95,H115)","v":{"v":207386.1,"d":"207,386"}},{"$f":"SUM(I15,I35,I55,I75,I95,I115)","v":{"v":217989.45,"d":"217,989"}},{"$f":"SUM(J15,J35,J55,J75,J95,J115)","v":{"v":232915.49999999997,"d":"232,916"}},{"$f":"SUM(K15,K35,K55,K75,K95,K115)","v":{"v":237764.69999999998,"d":"237,765"}},{"$f":"SUM(L15,L35,L55,L75,L95,L115)","v":{"v":249186.15,"d":"249,186"}},{"$f":"SUM(M15,M35,M55,M75,M95,M115)","v":{"v":287689.3,"d":"287,689"}},{"$f":"SUM(N15,N35,N55,N75,N95,N115)","v":{"v":287924.13999999996,"d":"287,924"}},{"$f":"SUM(O15,O35,O55,O75,O95,O115)","v":{"v":289432.57999999996,"d":"289,433"}},{"$f":"SUM(P15,P35,P55,P75,P95,P115)","v":{"v":367130.48,"d":"367,130"}}]
[null,null,"Cumulative earned revenue",null,{"$f":"SUM(E16,E36,E56,E76,E96,E116)","v":{"v":193550,"d":"193,550"}},{"$f":"SUM(F16,F36,F56,F76,F96,F116)","v":{"v":401262.5,"d":"401,263"}},{"$f":"SUM(G16,G36,G56,G76,G96,G116)","v":{"v":621978.5,"d":"621,979"}},{"$f":"SUM(H16,H36,H56,H76,H96,H116)","v":{"v":852407.5,"d":"852,408"}},{"$f":"SUM(I16,I36,I56,I76,I96,I116)","v":{"v":1094618,"d":"1,094,618"}},{"$f":"SUM(J16,J36,J56,J76,J96,J116)","v":{"v":1353413,"d":"1,353,413"}},{"$f":"SUM(K16,K36,K56,K76,K96,K116)","v":{"v":1617596,"d":"1,617,596"}},{"$f":"SUM(L16,L36,L56,L76,L96,L116)","v":{"v":1894469.5,"d":"1,894,470"}},{"$f":"SUM(M16,M36,M56,M76,M96,M116)","v":{"v":2173779.5,"d":"2,173,780"}},{"$f":"SUM(N16,N36,N56,N76,N96,N116)","v":{"v":2453317.5,"d":"2,453,318"}},{"$f":"SUM(O16,O36,O56,O76,O96,O116)","v":{"v":2734320,"d":"2,734,320"}},{"$f":"SUM(P16,P36,P56,P76,P96,P116)","v":{"v":3006268.5,"d":"3,006,269"}}]
[null,null,"Cumulative invoices issued",null,{"$f":"SUM(E17,E37,E57,E77,E97,E117)","v":{"v":174195,"d":"174,195"}},{"$f":"SUM(F17,F37,F57,F77,F97,F117)","v":{"v":361136.25,"d":"361,136"}},{"$f":"SUM(G17,G37,G57,G77,G97,G117)","v":{"v":559780.65,"d":"559,781"}},{"$f":"SUM(H17,H37,H57,H77,H97,H117)","v":{"v":767166.75,"d":"767,167"}},{"$f":"SUM(I17,I37,I57,I77,I97,I117)","v":{"v":985156.2000000001,"d":"985,156"}},{"$f":"SUM(J17,J37,J57,J77,J97,J117)","v":{"v":1218071.7,"d":"1,218,072"}},{"$f":"SUM(K17,K37,K57,K77,K97,K117)","v":{"v":1455836.4,"d":"1,455,836"}},{"$f":"SUM(L17,L37,L57,L77,L97,L117)","v":{"v":1705022.55,"d":"1,705,023"}},{"$f":"SUM(M17,M37,M57,M77,M97,M117)","v":{"v":1992711.8499999999,"d":"1,992,712"}},{"$f":"SUM(N17,N37,N57,N77,N97,N117)","v":{"v":2280635.9899999998,"d":"2,280,636"}},{"$f":"SUM(O17,O37,O57,O77,O97,O117)","v":{"v":2570068.5700000003,"d":"2,570,069"}},{"$f":"SUM(P17,P37,P57,P77,P97,P117)","v":{"v":2937199.05,"d":"2,937,199"}}]
[null,null,"Gross unbilled work",null,{"$f":"SUM(E18,E38,E58,E78,E98,E118)","v":{"v":19355.000000000004,"d":"19,355"}},{"$f":"SUM(F18,F38,F58,F78,F98,F118)","v":{"v":40126.25,"d":"40,126"}},{"$f":"SUM(G18,G38,G58,G78,G98,G118)","v":{"v":62197.850000000006,"d":"62,198"}},{"$f":"SUM(H18,H38,H58,H78,H98,H118)","v":{"v":85240.75000000001,"d":"85,241"}},{"$f":"SUM(I18,I38,I58,I78,I98,I118)","v":{"v":109461.79999999999,"d":"109,462"}},{"$f":"SUM(J18,J38,J58,J78,J98,J118)","v":{"v":135341.3,"d":"135,341"}},{"$f":"SUM(K18,K38,K58,K78,K98,K118)","v":{"v":161759.6,"d":"161,760"}},{"$f":"SUM(L18,L38,L58,L78,L98,L118)","v":{"v":189446.94999999998,"d":"189,447"}},{"$f":"SUM(M18,M38,M58,M78,M98,M118)","v":{"v":181067.64999999997,"d":"181,068"}},{"$f":"SUM(N18,N38,N58,N78,N98,N118)","v":{"v":172681.50999999995,"d":"172,682"}},{"$f":"SUM(O18,O38,O58,O78,O98,O118)","v":{"v":164251.42999999993,"d":"164,251"}},{"$f":"SUM(P18,P38,P58,P78,P98,P118)","v":{"v":69069.45000000001,"d":"69,069"}}]
[null,null,"Recoverability allowance",null,{"$f":"SUM(E19,E39,E59,E79,E99,E119)","v":{"v":1186.7830000000004,"d":"1,187"}},{"$f":"SUM(F19,F39,F59,F79,F99,F119)","v":{"v":2493.7010000000005,"d":"2,494"}},{"$f":"SUM(G19,G39,G59,G79,G99,G119)","v":{"v":3929.8875000000007,"d":"3,930"}},{"$f":"SUM(H19,H39,H59,H79,H99,H119)","v":{"v":5425.372500000001,"d":"5,425"}},{"$f":"SUM(I19,I39,I59,I79,I99,I119)","v":{"v":7040.3499999999985,"d":"7,040"}},{"$f":"SUM(J19,J39,J59,J79,J99,J119)","v":{"v":8788.2385,"d":"8,788"}},{"$f":"SUM(K19,K39,K59,K79,K99,K119)","v":{"v":10596.894999999999,"d":"10,597"}},{"$f":"SUM(L19,L39,L59,L79,L99,L119)","v":{"v":12505.078499999998,"d":"12,505"}},{"$f":"SUM(M19,M39,M59,M79,M99,M119)","v":{"v":11930.694149999994,"d":"11,931"}},{"$f":"SUM(N19,N39,N59,N79,N99,N119)","v":{"v":11355.092999999993,"d":"11,355"}},{"$f":"SUM(O19,O39,O59,O79,O99,O119)","v":{"v":10777.245399999993,"d":"10,777"}},{"$f":"SUM(P19,P39,P59,P79,P99,P119)","v":{"v":4351.0297999999975,"d":"4,351"}}]
[null,null,"Net unbilled work",null,{"$f":"SUM(E20,E40,E60,E80,E100,E120)","v":{"v":18168.217,"d":"18,168"}},{"$f":"SUM(F20,F40,F60,F80,F100,F120)","v":{"v":37632.549,"d":"37,633"}},{"$f":"SUM(G20,G40,G60,G80,G100,G120)","v":{"v":58267.96250000001,"d":"58,268"}},{"$f":"SUM(H20,H40,H60,H80,H100,H120)","v":{"v":79815.37750000002,"d":"79,815"}},{"$f":"SUM(I20,I40,I60,I80,I100,I120)","v":{"v":102421.44999999998,"d":"102,421"}},{"$f":"SUM(J20,J40,J60,J80,J100,J120)","v":{"v":126553.06150000001,"d":"126,553"}},{"$f":"SUM(K20,K40,K60,K80,K100,K120)","v":{"v":151162.705,"d":"151,163"}},{"$f":"SUM(L20,L40,L60,L80,L100,L120)","v":{"v":176941.8715,"d":"176,942"}},{"$f":"SUM(M20,M40,M60,M80,M100,M120)","v":{"v":169136.95584999997,"d":"169,137"}},{"$f":"SUM(N20,N40,N60,N80,N100,N120)","v":{"v":161326.41699999996,"d":"161,326"}},{"$f":"SUM(O20,O40,O60,O80,O100,O120)","v":{"v":153474.18459999992,"d":"153,474"}},{"$f":"SUM(P20,P40,P60,P80,P100,P120)","v":{"v":64718.42020000001,"d":"64,718"}}]
[null,null,"Customer advances / contract liability",null,{"$f":"SUM(E21,E41,E61,E81,E101,E121)","v":0},{"$f":"SUM(F21,F41,F61,F81,F101,F121)","v":0},{"$f":"SUM(G21,G41,G61,G81,G101,G121)","v":0},{"$f":"SUM(H21,H41,H61,H81,H101,H121)","v":0},{"$f":"SUM(I21,I41,I61,I81,I101,I121)","v":0},{"$f":"SUM(J21,J41,J61,J81,J101,J121)","v":0},{"$f":"SUM(K21,K41,K61,K81,K101,K121)","v":0},{"$f":"SUM(L21,L41,L61,L81,L101,L121)","v":0},{"$f":"SUM(M21,M41,M61,M81,M101,M121)","v":0},{"$f":"SUM(N21,N41,N61,N81,N101,N121)","v":0},{"$f":"SUM(O21,O41,O61,O81,O101,O121)","v":0},{"$f":"SUM(P21,P41,P61,P81,P101,P121)","v":0}]
[null,null,"Attributed engagement payroll",null,{"$f":"SUM(E23,E43,E63,E83,E103,E123)","v":{"v":69534.0625,"d":"69,534"}},{"$f":"SUM(F23,F43,F63,F83,F103,F123)","v":{"v":74531.5625,"d":"74,532"}},{"$f":"SUM(G23,G43,G63,G83,G103,G123)","v":{"v":79058.125,"d":"79,058"}},{"$f":"SUM(H23,H43,H63,H83,H103,H123)","v":{"v":82536.875,"d":"82,537"}},{"$f":"SUM(I23,I43,I63,I83,I103,I123)","v":{"v":86633.75,"d":"86,634"}},{"$f":"SUM(J23,J43,J63,J83,J103,J123)","v":{"v":92507.8125,"d":"92,508"}},{"$f":"SUM(K23,K43,K63,K83,K103,K123)","v":{"v":94379.6875,"d":"94,380"}},{"$f":"SUM(L23,L43,L63,L83,L103,L123)","v":{"v":98870.9375,"d":"98,871"}},{"$f":"SUM(M23,M43,M63,M83,M103,M123)","v":{"v":102248.234375,"d":"102,248"}},{"$f":"SUM(N23,N43,N63,N83,N103,N123)","v":{"v":102344.328125,"d":"102,344"}},{"$f":"SUM(O23,O43,O63,O83,O103,O123)","v":{"v":102887.8984375,"d":"102,888"}},{"$f":"SUM(P23,P43,P63,P83,P103,P123)","v":{"v":99647.9375,"d":"99,648"}}]
[null,null,"Engagement contribution before bench",null,{"$f":"SUM(E24,E44,E64,E84,E104,E124)","v":{"v":124015.9375,"d":"124,016"}},{"$f":"SUM(F24,F44,F64,F84,F104,F124)","v":{"v":133180.9375,"d":"133,181"}},{"$f":"SUM(G24,G44,G64,G84,G104,G124)","v":{"v":141657.875,"d":"141,658"}},{"$f":"SUM(H24,H44,H64,H84,H104,H124)","v":{"v":147892.125,"d":"147,892"}},{"$f":"SUM(I24,I44,I64,I84,I104,I124)","v":{"v":155576.75,"d":"155,577"}},{"$f":"SUM(J24,J44,J64,J84,J104,J124)","v":{"v":166287.1875,"d":"166,287"}},{"$f":"SUM(K24,K44,K64,K84,K104,K124)","v":{"v":169803.3125,"d":"169,803"}},{"$f":"SUM(L24,L44,L64,L84,L104,L124)","v":{"v":178002.5625,"d":"178,003"}},{"$f":"SUM(M24,M44,M64,M84,M104,M124)","v":{"v":177061.765625,"d":"177,062"}},{"$f":"SUM(N24,N44,N64,N84,N104,N124)","v":{"v":177193.671875,"d":"177,194"}},{"$f":"SUM(O24,O44,O64,O84,O104,O124)","v":{"v":178114.6015625,"d":"178,115"}},{"$f":"SUM(P24,P44,P64,P84,P104,P124)","v":{"v":172300.5625,"d":"172,301"}}]
[null,null,"Revenue budget remaining",null,{"$f":"SUM(E25,E45,E65,E85,E105,E125)","v":{"v":2897694.5,"d":"2,897,695"}},{"$f":"SUM(F25,F45,F65,F85,F105,F125)","v":{"v":2689982,"d":"2,689,982"}},{"$f":"SUM(G25,G45,G65,G85,G105,G125)","v":{"v":2469266,"d":"2,469,266"}},{"$f":"SUM(H25,H45,H65,H85,H105,H125)","v":{"v":2238837,"d":"2,238,837"}},{"$f":"SUM(I25,I45,I65,I85,I105,I125)","v":{"v":1996626.5,"d":"1,996,627"}},{"$f":"SUM(J25,J45,J65,J85,J105,J125)","v":{"v":1737831.5,"d":"1,737,832"}},{"$f":"SUM(K25,K45,K65,K85,K105,K125)","v":{"v":1473648.5,"d":"1,473,649"}},{"$f":"SUM(L25,L45,L65,L85,L105,L125)","v":{"v":1196775,"d":"1,196,775"}},{"$f":"SUM(M25,M45,M65,M85,M105,M125)","v":{"v":917465,"d":"917,465"}},{"$f":"SUM(N25,N45,N65,N85,N105,N125)","v":{"v":637927,"d":"637,927"}},{"$f":"SUM(O25,O45,O65,O85,O105,O125)","v":{"v":356924.5,"d":"356,925"}},{"$f":"SUM(P25,P45,P65,P85,P105,P125)","v":{"v":84976,"d":"84,976"}}]
[null,null,"Engagement hours budget remaining",null,{"$f":"SUM(E26,E46,E66,E86,E106,E126)","v":{"v":22600,"d":"22,600"}},{"$f":"SUM(F26,F46,F66,F86,F106,F126)","v":{"v":20920,"d":"20,920"}},{"$f":"SUM(G26,G46,G66,G86,G106,G126)","v":{"v":19140,"d":"19,140"}},{"$f":"SUM(H26,H46,H66,H86,H106,H126)","v":{"v":17280,"d":"17,280"}},{"$f":"SUM(I26,I46,I66,I86,I106,I126)","v":{"v":15330,"d":"15,330"}},{"$f":"SUM(J26,J46,J66,J86,J106,J126)","v":{"v":13250,"d":"13,250"}},{"$f":"SUM(K26,K46,K66,K86,K106,K126)","v":{"v":11130,"d":"11,130"}},{"$f":"SUM(L26,L46,L66,L86,L106,L126)","v":{"v":8910,"d":"8,910"}},{"$f":"SUM(M26,M46,M66,M86,M106,M126)","v":{"v":6670,"d":"6,670"}},{"$f":"SUM(N26,N46,N66,N86,N106,N126)","v":{"v":4430,"d":"4,430"}},{"$f":"SUM(O26,O46,O66,O86,O106,O126)","v":{"v":2180,"d":"2,180"}},{"$f":"SUM(P26,P46,P66,P86,P106,P126)","v":0}]
[null,null,"Total loaded team payroll",null,{"$f":"'Assumptions'!E35*'Assumptions'!E38+'Assumptions'!E41*'Assumptions'!E44+'Assumptions'!E47*'Assumptions'!E50+'Assumptions'!E53*'Assumptions'!E56","v":{"v":101000,"d":"101,000"}},{"$f":"'Assumptions'!F35*'Assumptions'!F38+'Assumptions'!F41*'Assumptions'!F44+'Assumptions'!F47*'Assumptions'!F50+'Assumptions'!F53*'Assumptions'!F56","v":{"v":101000,"d":"101,000"}},{"$f":"'Assumptions'!G35*'Assumptions'!G38+'Assumptions'!G41*'Assumptions'!G44+'Assumptions'!G47*'Assumptions'!G50+'Assumptions'!G53*'Assumptions'!G56","v":{"v":101000,"d":"101,000"}},{"$f":"'Assumptions'!H35*'Assumptions'!H38+'Assumptions'!H41*'Assumptions'!H44+'Assumptions'!H47*'Assumptions'!H50+'Assumptions'!H53*'Assumptions'!H56","v":{"v":101000,"d":"101,000"}},{"$f":"'Assumptions'!I35*'Assumptions'!I38+'Assumptions'!I41*'Assumptions'!I44+'Assumptions'!I47*'Assumptions'!I50+'Assumptions'!I53*'Assumptions'!I56","v":{"v":101000,"d":"101,000"}},{"$f":"'Assumptions'!J35*'Assumptions'!J38+'Assumptions'!J41*'Assumptions'!J44+'Assumptions'!J47*'Assumptions'!J50+'Assumptions'!J53*'Assumptions'!J56","v":{"v":101000,"d":"101,000"}},{"$f":"'Assumptions'!K35*'Assumptions'!K38+'Assumptions'!K41*'Assumptions'!K44+'Assumptions'!K47*'Assumptions'!K50+'Assumptions'!K53*'Assumptions'!K56","v":{"v":101000,"d":"101,000"}},{"$f":"'Assumptions'!L35*'Assumptions'!L38+'Assumptions'!L41*'Assumptions'!L44+'Assumptions'!L47*'Assumptions'!L50+'Assumptions'!L53*'Assumptions'!L56","v":{"v":101000,"d":"101,000"}},{"$f":"'Assumptions'!M35*'Assumptions'!M38+'Assumptions'!M41*'Assumptions'!M44+'Assumptions'!M47*'Assumptions'!M50+'Assumptions'!M53*'Assumptions'!M56","v":{"v":103525,"d":"103,525"}},{"$f":"'Assumptions'!N35*'Assumptions'!N38+'Assumptions'!N41*'Assumptions'!N44+'Assumptions'!N47*'Assumptions'!N50+'Assumptions'!N53*'Assumptions'!N56","v":{"v":103525,"d":"103,525"}},{"$f":"'Assumptions'!O35*'Assumptions'!O38+'Assumptions'!O41*'Assumptions'!O44+'Assumptions'!O47*'Assumptions'!O50+'Assumptions'!O53*'Assumptions'!O56","v":{"v":103525,"d":"103,525"}},{"$f":"'Assumptions'!P35*'Assumptions'!P38+'Assumptions'!P41*'Assumptions'!P44+'Assumptions'!P47*'Assumptions'!P50+'Assumptions'!P53*'Assumptions'!P56","v":{"v":103525,"d":"103,525"}}]
[null,null,"Available working hours",null,{"$f":"('Assumptions'!E35+'Assumptions'!E41+'Assumptions'!E47+'Assumptions'!E53)*160","v":{"v":2400,"d":"2,400"}},{"$f":"('Assumptions'!F35+'Assumptions'!F41+'Assumptions'!F47+'Assumptions'!F53)*160","v":{"v":2400,"d":"2,400"}},{"$f":"('Assumptions'!G35+'Assumptions'!G41+'Assumptions'!G47+'Assumptions'!G53)*160","v":{"v":2400,"d":"2,400"}},{"$f":"('Assumptions'!H35+'Assumptions'!H41+'Assumptions'!H47+'Assumptions'!H53)*160","v":{"v":2400,"d":"2,400"}},{"$f":"('Assumptions'!I35+'Assumptions'!I41+'Assumptions'!I47+'Assumptions'!I53)*160","v":{"v":2400,"d":"2,400"}},{"$f":"('Assumptions'!J35+'Assumptions'!J41+'Assumptions'!J47+'Assumptions'!J53)*160","v":{"v":2400,"d":"2,400"}},{"$f":"('Assumptions'!K35+'Assumptions'!K41+'Assumptions'!K47+'Assumptions'!K53)*160","v":{"v":2400,"d":"2,400"}},{"$f":"('Assumptions'!L35+'Assumptions'!L41+'Assumptions'!L47+'Assumptions'!L53)*160","v":{"v":2400,"d":"2,400"}},{"$f":"('Assumptions'!M35+'Assumptions'!M41+'Assumptions'!M47+'Assumptions'!M53)*160","v":{"v":2400,"d":"2,400"}},{"$f":"('Assumptions'!N35+'Assumptions'!N41+'Assumptions'!N47+'Assumptions'!N53)*160","v":{"v":2400,"d":"2,400"}},{"$f":"('Assumptions'!O35+'Assumptions'!O41+'Assumptions'!O47+'Assumptions'!O53)*160","v":{"v":2400,"d":"2,400"}},{"$f":"('Assumptions'!P35+'Assumptions'!P41+'Assumptions'!P47+'Assumptions'!P53)*160","v":{"v":2400,"d":"2,400"}}]
[null,null,"Paid FTE",null,{"$f":"'Assumptions'!E35+'Assumptions'!E41+'Assumptions'!E47+'Assumptions'!E53","v":15},{"$f":"'Assumptions'!F35+'Assumptions'!F41+'Assumptions'!F47+'Assumptions'!F53","v":15},{"$f":"'Assumptions'!G35+'Assumptions'!G41+'Assumptions'!G47+'Assumptions'!G53","v":15},{"$f":"'Assumptions'!H35+'Assumptions'!H41+'Assumptions'!H47+'Assumptions'!H53","v":15},{"$f":"'Assumptions'!I35+'Assumptions'!I41+'Assumptions'!I47+'Assumptions'!I53","v":15},{"$f":"'Assumptions'!J35+'Assumptions'!J41+'Assumptions'!J47+'Assumptions'!J53","v":15},{"$f":"'Assumptions'!K35+'Assumptions'!K41+'Assumptions'!K47+'Assumptions'!K53","v":15},{"$f":"'Assumptions'!L35+'Assumptions'!L41+'Assumptions'!L47+'Assumptions'!L53","v":15},{"$f":"'Assumptions'!M35+'Assumptions'!M41+'Assumptions'!M47+'Assumptions'!M53","v":15},{"$f":"'Assumptions'!N35+'Assumptions'!N41+'Assumptions'!N47+'Assumptions'!N53","v":15},{"$f":"'Assumptions'!O35+'Assumptions'!O41+'Assumptions'!O47+'Assumptions'!O53","v":15},{"$f":"'Assumptions'!P35+'Assumptions'!P41+'Assumptions'!P47+'Assumptions'!P53","v":15}]
[null,null,"Chargeable utilisation",null,{"$f":"E129/E145","v":{"v":0.6541666666666667,"d":"65.4%"}},{"$f":"F129/F145","v":{"v":0.7,"d":"70.0%"}},{"$f":"G129/G145","v":{"v":0.7416666666666667,"d":"74.2%"}},{"$f":"H129/H145","v":{"v":0.775,"d":"77.5%"}},{"$f":"I129/I145","v":{"v":0.8125,"d":"81.3%"}},{"$f":"J129/J145","v":{"v":0.8666666666666667,"d":"86.7%"}},{"$f":"K129/K145","v":{"v":0.8833333333333333,"d":"88.3%"}},{"$f":"L129/L145","v":{"v":0.925,"d":"92.5%"}},{"$f":"M129/M145","v":{"v":0.9333333333333333,"d":"93.3%"}},{"$f":"N129/N145","v":{"v":0.9333333333333333,"d":"93.3%"}},{"$f":"O129/O145","v":{"v":0.9375,"d":"93.8%"}},{"$f":"P129/P145","v":{"v":0.9083333333333333,"d":"90.8%"}}]
[null,null,"Payroll not attributed to engagements",null,{"$f":"E144-E140","v":{"v":31465.9375,"d":"31,466"}},{"$f":"F144-F140","v":{"v":26468.4375,"d":"26,468"}},{"$f":"G144-G140","v":{"v":21941.875,"d":"21,942"}},{"$f":"H144-H140","v":{"v":18463.125,"d":"18,463"}},{"$f":"I144-I140","v":{"v":14366.25,"d":"14,366"}},{"$f":"J144-J140","v":{"v":8492.1875,"d":"8,492"}},{"$f":"K144-K140","v":{"v":6620.3125,"d":"6,620"}},{"$f":"L144-L140","v":{"v":2129.0625,"d":"2,129"}},{"$f":"M144-M140","v":{"v":1276.765625,"d":"1,277"}},{"$f":"N144-N140","v":{"v":1180.671875,"d":"1,181"}},{"$f":"O144-O140","v":{"v":637.1015625,"d":"637"}},{"$f":"P144-P140","v":{"v":3877.0625,"d":"3,877"}}]

{"sheet":"Team capacity","index":7,"n_rows":56,"n_cols":16,"rows_kept":56}
[]
[null,null,"Team capacity"]
[]
[null,null,"Selected case",null,{"$f":"'Assumptions'!$G$4","v":"Base"},null,null,"EUR. Entirely fictional."]
[]
[]
[null,null,"Grade","Paid FTE","Loaded monthly pay","Available hours","Payroll cost"]
[null,null,"Partner",{"$f":"'Assumptions'!L35","v":1},{"$f":"'Assumptions'!L38","v":{"v":12000,"d":"12,000"}},{"$f":"D8*160","v":160},{"$f":"D8*E8","v":{"v":12000,"d":"12,000"}}]
[null,null,"Manager",{"$f":"'Assumptions'!L41","v":3},{"$f":"'Assumptions'!L44","v":{"v":8500,"d":"8,500"}},{"$f":"D9*160","v":480},{"$f":"D9*E9","v":{"v":25500,"d":"25,500"}}]
[null,null,"Consultant",{"$f":"'Assumptions'!L47","v":7},{"$f":"'Assumptions'!L50","v":{"v":6500,"d":"6,500"}},{"$f":"D10*160","v":{"v":1120,"d":"1,120"}},{"$f":"D10*E10","v":{"v":45500,"d":"45,500"}}]
[null,null,"Analyst",{"$f":"'Assumptions'!L53","v":4},{"$f":"'Assumptions'!L56","v":{"v":4500,"d":"4,500"}},{"$f":"D11*160","v":640},{"$f":"D11*E11","v":{"v":18000,"d":"18,000"}}]
[]
[]
[]
[null,null,"Engagement budget and grade mix"]
[]
[null,null,"Engagement","Description","Revenue budget","Hours budget","Partner","Manager","Consultant","Analyst","Rate","Mix check"]
[null,null,"PS-01","Strategy retainer",{"v":442708,"d":"442,708"},{"v":3260,"d":"3,260"},{"v":0.15,"d":"15.0%"},{"v":0.35,"d":"35.0%"},{"v":0.4,"d":"40.0%"},{"v":0.1,"d":"10.0%"},140,{"$f":"SUM(G18:J18)-1","v":0}]
[null,null,"PS-02","Finance transformation",{"v":523315,"d":"523,315"},{"v":4150,"d":"4,150"},{"v":0.05,"d":"5.0%"},{"v":0.25,"d":"25.0%"},{"v":0.5,"d":"50.0%"},{"v":0.2,"d":"20.0%"},130,{"$f":"SUM(G19:J19)-1","v":0}]
[null,null,"PS-03","Regulatory advisory",{"v":429225,"d":"429,225"},{"v":3540,"d":"3,540"},{"v":0.1,"d":"10.0%"},{"v":0.25,"d":"25.0%"},{"v":0.45,"d":"45.0%"},{"v":0.2,"d":"20.0%"},125,{"$f":"SUM(G20:J20)-1","v":0}]
[null,null,"PS-04","Transaction support",{"v":616144,"d":"616,144"},{"v":3970,"d":"3,970"},{"v":0.2,"d":"20.0%"},{"v":0.35,"d":"35.0%"},{"v":0.35,"d":"35.0%"},{"v":0.1,"d":"10.0%"},160,{"$f":"SUM(G21:J21)-1","v":0}]
[null,null,"PS-05","Analytics programme",{"v":578314,"d":"578,314"},{"v":5420,"d":"5,420"},{"v":0.02,"d":"2.0%"},{"v":0.15,"d":"15.0%"},{"v":0.53,"d":"53.0%"},{"v":0.3,"d":"30.0%"},110,{"$f":"SUM(G22:J22)-1","v":0}]
[null,null,"PS-06","Technology advisory",{"v":501538.5,"d":"501,539"},{"v":3830,"d":"3,830"},{"v":0.05,"d":"5.0%"},{"v":0.25,"d":"25.0%"},{"v":0.5,"d":"50.0%"},{"v":0.2,"d":"20.0%"},135,{"$f":"SUM(G23:J23)-1","v":0}]
[]
[]
[null,null,"Upper table is August actual payroll. Forecast grade inputs are in Assumptions."]
[]
[]
[]
[null,null,"Grade demand and available capacity"]
[{"$nulls":4},"Jan 26","Feb 26","Mar 26","Apr 26","May 26","Jun 26","Jul 26","Aug 26","Sept 26","Oct 26","Nov 26","Dec 26"]
[]
[null,null,"Partner"]
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[null,null,"Grade utilisation",null,{"$f":"E35/E34","v":{"v":0.849375,"d":"84.9%"}},{"$f":"F35/F34","v":{"v":0.9193749999999999,"d":"91.9%"}},{"$f":"G35/G34","v":{"v":0.97875,"d":"97.9%"}},{"$f":"H35/H34","v":{"v":1.01125,"d":"101.1%"}},{"$f":"I35/I34","v":{"v":1.0675000000000001,"d":"106.8%"}},{"$f":"J35/J34","v":{"v":1.146875,"d":"114.7%"}},{"$f":"K35/K34","v":{"v":1.178125,"d":"117.8%"}},{"$f":"L35/L34","v":{"v":1.235625,"d":"123.6%"}},{"$f":"M35/M34","v":{"v":1.24625,"d":"124.6%"}},{"$f":"N35/N34","v":{"v":1.25875,"d":"125.9%"}},{"$f":"O35/O34","v":{"v":1.275625,"d":"127.6%"}},{"$f":"P35/P34","v":{"v":1.2349999999999999,"d":"123.5%"}}]
[]
[null,null,"Manager"]
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[null,null,"Hours allocated to engagements",null,{"$f":"'Engagements'!E9*'Team capacity'!$H$18+'Engagements'!E29*'Team capacity'!$H$19+'Engagements'!E49*'Team capacity'!$H$20+'Engagements'!E69*'Team capacity'!$H$21+'Engagements'!E89*'Team capacity'!$H$22+'Engagements'!E109*'Team capacity'!$H$23","v":{"v":396.5,"d":"397"}},{"$f":"'Engagements'!F9*'Team capacity'!$H$18+'Engagements'!F29*'Team capacity'!$H$19+'Engagements'!F49*'Team capacity'!$H$20+'Engagements'!F69*'Team capacity'!$H$21+'Engagements'!F89*'Team capacity'!$H$22+'Engagements'!F109*'Team capacity'!$H$23","v":427},{"$f":"'Engagements'!G9*'Team capacity'!$H$18+'Engagements'!G29*'Team capacity'!$H$19+'Engagements'!G49*'Team capacity'!$H$20+'Engagements'!G69*'Team capacity'!$H$21+'Engagements'!G89*'Team capacity'!$H$22+'Engagements'!G109*'Team capacity'!$H$23","v":455},{"$f":"'Engagements'!H9*'Team capacity'!$H$18+'Engagements'!H29*'Team capacity'!$H$19+'Engagements'!H49*'Team capacity'!$H$20+'Engagements'!H69*'Team capacity'!$H$21+'Engagements'!H89*'Team capacity'!$H$22+'Engagements'!H109*'Team capacity'!$H$23","v":475},{"$f":"'Engagements'!I9*'Team capacity'!$H$18+'Engagements'!I29*'Team capacity'!$H$19+'Engagements'!I49*'Team capacity'!$H$20+'Engagements'!I69*'Team capacity'!$H$21+'Engagements'!I89*'Team capacity'!$H$22+'Engagements'!I109*'Team capacity'!$H$23","v":{"v":500.5,"d":"501"}},{"$f":"'Engagements'!J9*'Team capacity'!$H$18+'Engagements'!J29*'Team capacity'!$H$19+'Engagements'!J49*'Team capacity'!$H$20+'Engagements'!J69*'Team capacity'!$H$21+'Engagements'!J89*'Team capacity'!$H$22+'Engagements'!J109*'Team capacity'!$H$23","v":536},{"$f":"'Engagements'!K9*'Team capacity'!$H$18+'Engagements'!K29*'Team capacity'!$H$19+'Engagements'!K49*'Team capacity'!$H$20+'Engagements'!K69*'Team capacity'!$H$21+'Engagements'!K89*'Team capacity'!$H$22+'Engagements'!K109*'Team capacity'!$H$23","v":548},{"$f":"'Engagements'!L9*'Team capacity'!$H$18+'Engagements'!L29*'Team capacity'!$H$19+'Engagements'!L49*'Team capacity'!$H$20+'Engagements'!L69*'Team capacity'!$H$21+'Engagements'!L89*'Team capacity'!$H$22+'Engagements'!L109*'Team capacity'!$H$23","v":575},{"$f":"'Engagements'!M9*'Team capacity'!$H$18+'Engagements'!M29*'Team capacity'!$H$19+'Engagements'!M49*'Team capacity'!$H$20+'Engagements'!M69*'Team capacity'!$H$21+'Engagements'!M89*'Team capacity'!$H$22+'Engagements'!M109*'Team capacity'!$H$23","v":580},{"$f":"'Engagements'!N9*'Team capacity'!$H$18+'Engagements'!N29*'Team capacity'!$H$19+'Engagements'!N49*'Team capacity'!$H$20+'Engagements'!N69*'Team capacity'!$H$21+'Engagements'!N89*'Team capacity'!$H$22+'Engagements'!N109*'Team capacity'!$H$23","v":581},{"$f":"'Engagements'!O9*'Team capacity'!$H$18+'Engagements'!O29*'Team capacity'!$H$19+'Engagements'!O49*'Team capacity'!$H$20+'Engagements'!O69*'Team capacity'!$H$21+'Engagements'!O89*'Team capacity'!$H$22+'Engagements'!O109*'Team capacity'!$H$23","v":{"v":584.5,"d":"585"}},{"$f":"'Engagements'!P9*'Team capacity'!$H$18+'Engagements'!P29*'Team capacity'!$H$19+'Engagements'!P49*'Team capacity'!$H$20+'Engagements'!P69*'Team capacity'!$H$21+'Engagements'!P89*'Team capacity'!$H$22+'Engagements'!P109*'Team capacity'!$H$23","v":565}]
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[]
[null,null,"Consultant"]
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[null,null,"Grade utilisation",null,{"$f":"E45/E44","v":{"v":0.6496428571428572,"d":"65.0%"}},{"$f":"F45/F44","v":{"v":0.6936607142857143,"d":"69.4%"}},{"$f":"G45/G44","v":{"v":0.7342857142857143,"d":"73.4%"}},{"$f":"H45/H44","v":{"v":0.7689285714285715,"d":"76.9%"}},{"$f":"I45/I44","v":{"v":0.8050892857142857,"d":"80.5%"}},{"$f":"J45/J44","v":{"v":0.8575892857142857,"d":"85.8%"}},{"$f":"K45/K44","v":{"v":0.8727678571428571,"d":"87.3%"}},{"$f":"L45/L44","v":{"v":0.9136607142857143,"d":"91.4%"}},{"$f":"M45/M44","v":{"v":0.9219642857142857,"d":"92.2%"}},{"$f":"N45/N44","v":{"v":0.9201785714285714,"d":"92.0%"}},{"$f":"O45/O44","v":{"v":0.9226785714285715,"d":"92.3%"}},{"$f":"P45/P44","v":{"v":0.8941071428571429,"d":"89.4%"}}]
[]
[null,null,"Analyst"]
[null,null,"Available paid hours",null,{"$f":"'Assumptions'!E53*160","v":640},{"$f":"'Assumptions'!F53*160","v":640},{"$f":"'Assumptions'!G53*160","v":640},{"$f":"'Assumptions'!H53*160","v":640},{"$f":"'Assumptions'!I53*160","v":640},{"$f":"'Assumptions'!J53*160","v":640},{"$f":"'Assumptions'!K53*160","v":640},{"$f":"'Assumptions'!L53*160","v":640},{"$f":"'Assumptions'!M53*160","v":640},{"$f":"'Assumptions'!N53*160","v":640},{"$f":"'Assumptions'!O53*160","v":640},{"$f":"'Assumptions'!P53*160","v":640}]
[null,null,"Hours allocated to engagements",null,{"$f":"'Engagements'!E9*'Team capacity'!$J$18+'Engagements'!E29*'Team capacity'!$J$19+'Engagements'!E49*'Team capacity'!$J$20+'Engagements'!E69*'Team capacity'!$J$21+'Engagements'!E89*'Team capacity'!$J$22+'Engagements'!E109*'Team capacity'!$J$23","v":310},{"$f":"'Engagements'!F9*'Team capacity'!$J$18+'Engagements'!F29*'Team capacity'!$J$19+'Engagements'!F49*'Team capacity'!$J$20+'Engagements'!F69*'Team capacity'!$J$21+'Engagements'!F89*'Team capacity'!$J$22+'Engagements'!F109*'Team capacity'!$J$23","v":329},{"$f":"'Engagements'!G9*'Team capacity'!$J$18+'Engagements'!G29*'Team capacity'!$J$19+'Engagements'!G49*'Team capacity'!$J$20+'Engagements'!G69*'Team capacity'!$J$21+'Engagements'!G89*'Team capacity'!$J$22+'Engagements'!G109*'Team capacity'!$J$23","v":346},{"$f":"'Engagements'!H9*'Team capacity'!$J$18+'Engagements'!H29*'Team capacity'!$J$19+'Engagements'!H49*'Team capacity'!$J$20+'Engagements'!H69*'Team capacity'!$J$21+'Engagements'!H89*'Team capacity'!$J$22+'Engagements'!H109*'Team capacity'!$J$23","v":362},{"$f":"'Engagements'!I9*'Team capacity'!$J$18+'Engagements'!I29*'Team capacity'!$J$19+'Engagements'!I49*'Team capacity'!$J$20+'Engagements'!I69*'Team capacity'!$J$21+'Engagements'!I89*'Team capacity'!$J$22+'Engagements'!I109*'Team capacity'!$J$23","v":377},{"$f":"'Engagements'!J9*'Team capacity'!$J$18+'Engagements'!J29*'Team capacity'!$J$19+'Engagements'!J49*'Team capacity'!$J$20+'Engagements'!J69*'Team capacity'!$J$21+'Engagements'!J89*'Team capacity'!$J$22+'Engagements'!J109*'Team capacity'!$J$23","v":400},{"$f":"'Engagements'!K9*'Team capacity'!$J$18+'Engagements'!K29*'Team capacity'!$J$19+'Engagements'!K49*'Team capacity'!$J$20+'Engagements'!K69*'Team capacity'!$J$21+'Engagements'!K89*'Team capacity'!$J$22+'Engagements'!K109*'Team capacity'!$J$23","v":406},{"$f":"'Engagements'!L9*'Team capacity'!$J$18+'Engagements'!L29*'Team capacity'!$J$19+'Engagements'!L49*'Team capacity'!$J$20+'Engagements'!L69*'Team capacity'!$J$21+'Engagements'!L89*'Team capacity'!$J$22+'Engagements'!L109*'Team capacity'!$J$23","v":424},{"$f":"'Engagements'!M9*'Team capacity'!$J$18+'Engagements'!M29*'Team capacity'!$J$19+'Engagements'!M49*'Team capacity'!$J$20+'Engagements'!M69*'Team capacity'!$J$21+'Engagements'!M89*'Team capacity'!$J$22+'Engagements'!M109*'Team capacity'!$J$23","v":428},{"$f":"'Engagements'!N9*'Team capacity'!$J$18+'Engagements'!N29*'Team capacity'!$J$19+'Engagements'!N49*'Team capacity'!$J$20+'Engagements'!N69*'Team capacity'!$J$21+'Engagements'!N89*'Team capacity'!$J$22+'Engagements'!N109*'Team capacity'!$J$23","v":427},{"$f":"'Engagements'!O9*'Team capacity'!$J$18+'Engagements'!O29*'Team capacity'!$J$19+'Engagements'!O49*'Team capacity'!$J$20+'Engagements'!O69*'Team capacity'!$J$21+'Engagements'!O89*'Team capacity'!$J$22+'Engagements'!O109*'Team capacity'!$J$23","v":428},{"$f":"'Engagements'!P9*'Team capacity'!$J$18+'Engagements'!P29*'Team capacity'!$J$19+'Engagements'!P49*'Team capacity'!$J$20+'Engagements'!P69*'Team capacity'!$J$21+'Engagements'!P89*'Team capacity'!$J$22+'Engagements'!P109*'Team capacity'!$J$23","v":416}]
[null,null,"Grade utilisation",null,{"$f":"E50/E49","v":{"v":0.484375,"d":"48.4%"}},{"$f":"F50/F49","v":{"v":0.5140625,"d":"51.4%"}},{"$f":"G50/G49","v":{"v":0.540625,"d":"54.1%"}},{"$f":"H50/H49","v":{"v":0.565625,"d":"56.6%"}},{"$f":"I50/I49","v":{"v":0.5890625,"d":"58.9%"}},{"$f":"J50/J49","v":{"v":0.625,"d":"62.5%"}},{"$f":"K50/K49","v":{"v":0.634375,"d":"63.4%"}},{"$f":"L50/L49","v":{"v":0.6625,"d":"66.3%"}},{"$f":"M50/M49","v":{"v":0.66875,"d":"66.9%"}},{"$f":"N50/N49","v":{"v":0.6671875,"d":"66.7%"}},{"$f":"O50/O49","v":{"v":0.66875,"d":"66.9%"}},{"$f":"P50/P49","v":{"v":0.65,"d":"65.0%"}}]
[]
[]
[]
[]
[null,null,"Above 100% requires staffing, reallocation or overtime review. No automatic overtime premium is modelled."]

{"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":"'Engagements'!E133","v":{"v":174195,"d":"174,195"}},{"$f":"'Engagements'!F133","v":{"v":186941.25,"d":"186,941"}},{"$f":"'Engagements'!G133","v":{"v":198644.4,"d":"198,644"}},{"$f":"'Engagements'!H133","v":{"v":207386.1,"d":"207,386"}},{"$f":"'Engagements'!I133","v":{"v":217989.45,"d":"217,989"}},{"$f":"'Engagements'!J133","v":{"v":232915.49999999997,"d":"232,916"}},{"$f":"'Engagements'!K133","v":{"v":237764.69999999998,"d":"237,765"}},{"$f":"'Engagements'!L133","v":{"v":249186.15,"d":"249,186"}},{"$f":"'Engagements'!M133","v":{"v":287689.3,"d":"287,689"}},{"$f":"'Engagements'!N133","v":{"v":287924.13999999996,"d":"287,924"}},{"$f":"'Engagements'!O133","v":{"v":289432.57999999996,"d":"289,433"}},{"$f":"'Engagements'!P133","v":{"v":367130.48,"d":"367,130"}}]
[null,null,"Scheduled opening invoice receipts",null,{"$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$49,\"<=\"&46295)","v":{"v":259635.9,"d":"259,636"}},{"$f":"SUMIFS($L$42:$L$49,$I$42:$I$49,\">=\"&46296,$I$42:$I$49,\"<=\"&46326)","v":{"v":45818.09,"d":"45,818"}},{"$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$49,\">\"&46295)","v":{"v":45818.09,"d":"45,818"}},{"$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$60+E8,E8*'Assumptions'!E20/31)","v":{"v":174195,"d":"174,195"}},{"$f":"MIN(E11+F8,F8*'Assumptions'!F20/28)","v":{"v":253705.98214285713,"d":"253,706"}},{"$f":"MIN(F11+G8,G8*'Assumptions'!G20/31)","v":{"v":243499.5870967742,"d":"243,500"}},{"$f":"MIN(G11+H8,H8*'Assumptions'!H20/30)","v":{"v":262689.06,"d":"262,689"}},{"$f":"MIN(H11+I8,I8*'Assumptions'!I20/31)","v":{"v":267212.8741935484,"d":"267,213"}},{"$f":"MIN(I11+J8,J8*'Assumptions'!J20/30)","v":{"v":295026.29999999993,"d":"295,026"}},{"$f":"MIN(J11+K8,K8*'Assumptions'!K20/31)","v":{"v":291453.50322580646,"d":"291,454"}},{"$f":"SUM($G$42:$G$49)","v":{"v":305453.99,"d":"305,454"}},{"$f":"MAX(M10,MIN(M8*'Assumptions'!M20/30,L11+M8-M9))","v":{"v":333507.39,"d":"333,507"}},{"$f":"MAX(N10,MIN(N8*'Assumptions'!N20/31,M11+N8-N9))","v":{"v":334363.5174193548,"d":"334,364"}},{"$f":"MAX(O10,MIN(O8*'Assumptions'!O20/30,N11+O8-O9))","v":{"v":337671.3433333333,"d":"337,671"}},{"$f":"MAX(P10,MIN(P8*'Assumptions'!P20/31,O11+P8-P9))","v":{"v":414502.1548387096,"d":"414,502"}}]
[null,null,"Customer cash receipts",null,{"$f":"E8+'Actual inputs'!$E$60-E11","v":0},{"$f":"F8+E11-F11","v":{"v":107430.26785714287,"d":"107,430"}},{"$f":"G8+F11-G11","v":{"v":208850.79504608293,"d":"208,851"}},{"$f":"H8+G11-H11","v":{"v":188196.62709677423,"d":"188,197"}},{"$f":"I8+H11-I11","v":{"v":213465.6358064516,"d":"213,466"}},{"$f":"J8+I11-J11","v":{"v":205102.0741935484,"d":"205,102"}},{"$f":"K8+J11-K11","v":{"v":241337.49677419342,"d":"241,337"}},{"$f":"L8+K11-L11","v":{"v":235185.66322580643,"d":"235,186"}},{"$f":"M8+L11-M11","v":{"v":259635.90000000002,"d":"259,636"}},{"$f":"N8+M11-N11","v":{"v":287068.0125806452,"d":"287,068"}},{"$f":"O8+N11-O11","v":{"v":286124.7540860215,"d":"286,125"}},{"$f":"P8+O11-P11","v":{"v":290299.6684946236,"d":"290,300"}}]
[]
[null,null,"Vendor expense incurred",null,{"$f":"-'P&L'!E10-'P&L'!E11-'P&L'!E12","v":{"v":7000,"d":"7,000"}},{"$f":"-'P&L'!F10-'P&L'!F11-'P&L'!F12","v":{"v":7000,"d":"7,000"}},{"$f":"-'P&L'!G10-'P&L'!G11-'P&L'!G12","v":{"v":7000,"d":"7,000"}},{"$f":"-'P&L'!H10-'P&L'!H11-'P&L'!H12","v":{"v":7000,"d":"7,000"}},{"$f":"-'P&L'!I10-'P&L'!I11-'P&L'!I12","v":{"v":7000,"d":"7,000"}},{"$f":"-'P&L'!J10-'P&L'!J11-'P&L'!J12","v":{"v":7000,"d":"7,000"}},{"$f":"-'P&L'!K10-'P&L'!K11-'P&L'!K12","v":{"v":7000,"d":"7,000"}},{"$f":"-'P&L'!L10-'P&L'!L11-'P&L'!L12","v":{"v":7000,"d":"7,000"}},{"$f":"-'P&L'!M10-'P&L'!M11-'P&L'!M12","v":{"v":7800,"d":"7,800"}},{"$f":"-'P&L'!N10-'P&L'!N11-'P&L'!N12","v":{"v":7800,"d":"7,800"}},{"$f":"-'P&L'!O10-'P&L'!O11-'P&L'!O12","v":{"v":7800,"d":"7,800"}},{"$f":"-'P&L'!P10-'P&L'!P11-'P&L'!P12","v":{"v":7800,"d":"7,800"}}]
[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$63,\">0\")","v":{"v":2086.4500000000007,"d":"2,086"}},{"$f":"SUM($I$56:$I$63)-SUMIFS($O$56:$O$63,$N$56:$N$63,\"<=\"&46326,$N$56:$N$63,\">0\")","v":{"v":1201.2900000000009,"d":"1,201"}},{"$f":"SUM($I$56:$I$63)-SUMIFS($O$56:$O$63,$N$56:$N$63,\"<=\"&46356,$N$56:$N$63,\">0\")","v":{"v":1201.2900000000009,"d":"1,201"}},{"$f":"SUM($I$56:$I$63)-SUMIFS($O$56:$O$63,$N$56:$N$63,\"<=\"&46387,$N$56:$N$63,\">0\")","v":{"v":1201.2900000000009,"d":"1,201"}}]
[null,null,"Closing trade payables",null,{"$f":"E14*'Assumptions'!E23/31+E15","v":{"v":6322.580645161291,"d":"6,323"}},{"$f":"F14*'Assumptions'!F23/28+F15","v":{"v":7000,"d":"7,000"}},{"$f":"G14*'Assumptions'!G23/31+G15","v":{"v":6322.580645161291,"d":"6,323"}},{"$f":"H14*'Assumptions'!H23/30+H15","v":{"v":6533.333333333333,"d":"6,533"}},{"$f":"I14*'Assumptions'!I23/31+I15","v":{"v":6322.580645161291,"d":"6,323"}},{"$f":"J14*'Assumptions'!J23/30+J15","v":{"v":6533.333333333333,"d":"6,533"}},{"$f":"K14*'Assumptions'!K23/31+K15","v":{"v":6322.580645161291,"d":"6,323"}},{"$f":"SUM($I$56:$I$63)","v":{"v":6322.58,"d":"6,323"}},{"$f":"M14*'Assumptions'!M23/30+M15","v":{"v":9366.45,"d":"9,366"}},{"$f":"N14*'Assumptions'!N23/31+N15","v":{"v":8246.45129032258,"d":"8,246"}},{"$f":"O14*'Assumptions'!O23/30+O15","v":{"v":8481.29,"d":"8,481"}},{"$f":"P14*'Assumptions'!P23/31+P15","v":{"v":8246.45129032258,"d":"8,246"}}]
[null,null,"Supplier cash payments",null,{"$f":"-(E14+'Actual inputs'!$E$61-E16)","v":{"v":-23677.41935483871,"d":"(23,677)"}},{"$f":"-(F14+E16-F16)","v":{"v":-6322.580645161292,"d":"(6,323)"}},{"$f":"-(G14+F16-G16)","v":{"v":-7677.419354838709,"d":"(7,677)"}},{"$f":"-(H14+G16-H16)","v":{"v":-6789.247311827959,"d":"(6,789)"}},{"$f":"-(I14+H16-I16)","v":{"v":-7210.752688172041,"d":"(7,211)"}},{"$f":"-(J14+I16-J16)","v":{"v":-6789.247311827959,"d":"(6,789)"}},{"$f":"-(K14+J16-K16)","v":{"v":-7210.752688172041,"d":"(7,211)"}},{"$f":"-(L14+K16-L16)","v":{"v":-7000.000645161292,"d":"(7,000)"}},{"$f":"-(M14+L16-M16)","v":{"v":-4756.129999999999,"d":"(4,756)"}},{"$f":"-(N14+M16-N16)","v":{"v":-8919.99870967742,"d":"(8,920)"}},{"$f":"-(O14+N16-O16)","v":{"v":-7565.16129032258,"d":"(7,565)"}},{"$f":"-(P14+O16-P16)","v":{"v":-8034.83870967742,"d":"(8,035)"}}]
[]
[null,null,"Closing contract assets / net unbilled work",null,{"$f":"'Engagements'!E138","v":{"v":18168.217,"d":"18,168"}},{"$f":"'Engagements'!F138","v":{"v":37632.549,"d":"37,633"}},{"$f":"'Engagements'!G138","v":{"v":58267.96250000001,"d":"58,268"}},{"$f":"'Engagements'!H138","v":{"v":79815.37750000002,"d":"79,815"}},{"$f":"'Engagements'!I138","v":{"v":102421.44999999998,"d":"102,421"}},{"$f":"'Engagements'!J138","v":{"v":126553.06150000001,"d":"126,553"}},{"$f":"'Engagements'!K138","v":{"v":151162.705,"d":"151,163"}},{"$f":"'Engagements'!L138","v":{"v":176941.8715,"d":"176,942"}},{"$f":"'Engagements'!M138","v":{"v":169136.95584999997,"d":"169,137"}},{"$f":"'Engagements'!N138","v":{"v":161326.41699999996,"d":"161,326"}},{"$f":"'Engagements'!O138","v":{"v":153474.18459999992,"d":"153,474"}},{"$f":"'Engagements'!P138","v":{"v":64718.42020000001,"d":"64,718"}}]
[null,null,"Closing retention 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},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0}]
[null,null,"Closing customer advances",null,{"$f":"'Engagements'!E139","v":0},{"$f":"'Engagements'!F139","v":0},{"$f":"'Engagements'!G139","v":0},{"$f":"'Engagements'!H139","v":0},{"$f":"'Engagements'!I139","v":0},{"$f":"'Engagements'!J139","v":0},{"$f":"'Engagements'!K139","v":0},{"$f":"'Engagements'!L139","v":0},{"$f":"'Engagements'!M139","v":0},{"$f":"'Engagements'!N139","v":0},{"$f":"'Engagements'!O139","v":0},{"$f":"'Engagements'!P139","v":0}]
[]
[null,null,"Direct and administration payroll paid",null,{"$f":"'P&L'!E9+'P&L'!E17","v":{"v":-146000,"d":"(146,000)"}},{"$f":"'P&L'!F9+'P&L'!F17","v":{"v":-146500,"d":"(146,500)"}},{"$f":"'P&L'!G9+'P&L'!G17","v":{"v":-147000,"d":"(147,000)"}},{"$f":"'P&L'!H9+'P&L'!H17","v":{"v":-147500,"d":"(147,500)"}},{"$f":"'P&L'!I9+'P&L'!I17","v":{"v":-148000,"d":"(148,000)"}},{"$f":"'P&L'!J9+'P&L'!J17","v":{"v":-148500,"d":"(148,500)"}},{"$f":"'P&L'!K9+'P&L'!K17","v":{"v":-149000,"d":"(149,000)"}},{"$f":"'P&L'!L9+'P&L'!L17","v":{"v":-149500,"d":"(149,500)"}},{"$f":"'P&L'!M9+'P&L'!M17","v":{"v":-154525,"d":"(154,525)"}},{"$f":"'P&L'!N9+'P&L'!N17","v":{"v":-155025,"d":"(155,025)"}},{"$f":"'P&L'!O9+'P&L'!O17","v":{"v":-156025,"d":"(156,025)"}},{"$f":"'P&L'!P9+'P&L'!P17","v":{"v":-157025,"d":"(157,025)"}}]
[null,null,"Operating overhead cash paid",null,{"$f":"'P&L'!E18+'P&L'!E19","v":{"v":-19000,"d":"(19,000)"}},{"$f":"'P&L'!F18+'P&L'!F19","v":{"v":-19000,"d":"(19,000)"}},{"$f":"'P&L'!G18+'P&L'!G19","v":{"v":-19000,"d":"(19,000)"}},{"$f":"'P&L'!H18+'P&L'!H19","v":{"v":-19000,"d":"(19,000)"}},{"$f":"'P&L'!I18+'P&L'!I19","v":{"v":-19000,"d":"(19,000)"}},{"$f":"'P&L'!J18+'P&L'!J19","v":{"v":-19000,"d":"(19,000)"}},{"$f":"'P&L'!K18+'P&L'!K19","v":{"v":-19000,"d":"(19,000)"}},{"$f":"'P&L'!L18+'P&L'!L19","v":{"v":-19000,"d":"(19,000)"}},{"$f":"'P&L'!M18+'P&L'!M19","v":{"v":-21000,"d":"(21,000)"}},{"$f":"'P&L'!N18+'P&L'!N19","v":{"v":-21000,"d":"(21,000)"}},{"$f":"'P&L'!O18+'P&L'!O19","v":{"v":-21000,"d":"(21,000)"}},{"$f":"'P&L'!P18+'P&L'!P19","v":{"v":-21000,"d":"(21,000)"}}]
[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,{"$f":"'P&L'!E25","v":{"v":-710.4166666666666,"d":"(710)"}},{"$f":"'P&L'!F25","v":{"v":-694.375,"d":"(694)"}},{"$f":"'P&L'!G25","v":{"v":-678.3333333333334,"d":"(678)"}},{"$f":"'P&L'!H25","v":{"v":-662.2916666666666,"d":"(662)"}},{"$f":"'P&L'!I25","v":{"v":-646.25,"d":"(646)"}},{"$f":"'P&L'!J25","v":{"v":-630.2083333333334,"d":"(630)"}},{"$f":"'P&L'!K25","v":{"v":-614.1666666666666,"d":"(614)"}},{"$f":"'P&L'!L25","v":{"v":-598.125,"d":"(598)"}},{"$f":"'P&L'!M25","v":{"v":-582.0833333333334,"d":"(582)"}},{"$f":"'P&L'!N25","v":{"v":-566.0416666666666,"d":"(566)"}},{"$f":"'P&L'!O25","v":{"v":-550,"d":"(550)"}},{"$f":"'P&L'!P25","v":{"v":-533.9583333333334,"d":"(534)"}}]
[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)"}},{"$f":"-'Assumptions'!M26","v":{"v":-18000,"d":"(18,000)"}},{"$f":"-'Assumptions'!N26","v":{"v":-6000,"d":"(6,000)"}},{"$f":"-'Assumptions'!O26","v":{"v":-6000,"d":"(6,000)"}},{"$f":"-'Assumptions'!P26","v":{"v":-6000,"d":"(6,000)"}}]
[null,null,"Principal repaid",null,{"$f":"-'Assets debt'!E14","v":{"v":-3500,"d":"(3,500)"}},{"$f":"-'Assets debt'!F14","v":{"v":-3500,"d":"(3,500)"}},{"$f":"-'Assets debt'!G14","v":{"v":-3500,"d":"(3,500)"}},{"$f":"-'Assets debt'!H14","v":{"v":-3500,"d":"(3,500)"}},{"$f":"-'Assets debt'!I14","v":{"v":-3500,"d":"(3,500)"}},{"$f":"-'Assets debt'!J14","v":{"v":-3500,"d":"(3,500)"}},{"$f":"-'Assets debt'!K14","v":{"v":-3500,"d":"(3,500)"}},{"$f":"-'Assets debt'!L14","v":{"v":-3500,"d":"(3,500)"}},{"$f":"-'Assets debt'!M14","v":{"v":-3500,"d":"(3,500)"}},{"$f":"-'Assets debt'!N14","v":{"v":-3500,"d":"(3,500)"}},{"$f":"-'Assets debt'!O14","v":{"v":-3500,"d":"(3,500)"}},{"$f":"-'Assets debt'!P14","v":{"v":-3500,"d":"(3,500)"}}]
[null,null,"Direct cash net change",null,{"$f":"SUM(E12,E17,E23:E28)","v":{"v":-198887.83602150535,"d":"(198,888)"}},{"$f":"SUM(F12,F17,F23:F28)","v":{"v":-72586.68778801842,"d":"(72,587)"}},{"$f":"SUM(G12,G17,G23:G28)","v":{"v":13995.04235791089,"d":"13,995"}},{"$f":"SUM(H12,H17,H23:H28)","v":{"v":4745.088118279615,"d":"4,745"}},{"$f":"SUM(I12,I17,I23:I28)","v":{"v":26108.63311827957,"d":"26,109"}},{"$f":"SUM(J12,J17,J23:J28)","v":{"v":9682.618548387109,"d":"9,683"}},{"$f":"SUM(K12,K17,K23:K28)","v":{"v":54012.577419354726,"d":"54,013"}},{"$f":"SUM(L12,L17,L23:L28)","v":{"v":49587.53758064515,"d":"49,588"}},{"$f":"SUM(M12,M17,M23:M28)","v":{"v":39272.686666666676,"d":"39,273"}},{"$f":"SUM(N12,N17,N23:N28)","v":{"v":92056.97220430113,"d":"92,057"}},{"$f":"SUM(O12,O17,O23:O28)","v":{"v":91484.5927956989,"d":"91,485"}},{"$f":"SUM(P12,P17,P23:P28)","v":{"v":78205.87145161288,"d":"78,206"}}]
{"$rows_empty":9}
[null,null,"Open trade receivables at 31 August"]
[]
[null,null,"Invoice","Customer","Issued","Due","Outstanding","Planned receipt","Case receipt date","Days overdue","Ageing","Receipt amount"]
[null,null,"AR-01","Fictional customer 01","2026-05-20","2026-06-19",{"v":36654.48,"d":"36,654"},"2026-09-04",{"$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"},{"$f":"G42","v":{"v":36654.48,"d":"36,654"}}]
[null,null,"AR-02","Fictional customer 02","2026-06-18","2026-07-18",{"v":42763.56,"d":"42,764"},"2026-09-08",{"$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"},{"$f":"G43","v":{"v":42763.56,"d":"42,764"}}]
[null,null,"AR-03","Fictional customer 03","2026-07-06","2026-08-05",{"v":27490.86,"d":"27,491"},"2026-09-11",{"$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"},{"$f":"G44","v":{"v":27490.86,"d":"27,491"}}]
[null,null,"AR-04","Fictional customer 04","2026-07-20","2026-08-19",{"v":48872.64,"d":"48,873"},"2026-09-15",{"$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"},{"$f":"G45","v":{"v":48872.64,"d":"48,873"}}]
[null,null,"AR-05","Fictional customer 05","2026-08-02","2026-09-01",{"v":30545.4,"d":"30,545"},"2026-09-18",{"$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"},{"$f":"G46","v":{"v":30545.4,"d":"30,545"}}]
[null,null,"AR-06","Fictional customer 06","2026-08-10","2026-09-09",{"v":39709.02,"d":"39,709"},"2026-09-22",{"$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"},{"$f":"G47","v":{"v":39709.02,"d":"39,709"}}]
[null,null,"AR-07","Fictional customer 07","2026-08-18","2026-09-17",{"v":33599.94,"d":"33,600"},"2026-09-25",{"$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"},{"$f":"G48","v":{"v":33599.94,"d":"33,600"}}]
[null,null,"AR-08","Fictional customer 08","2026-08-25","2026-09-24",{"v":45818.09,"d":"45,818"},"2026-10-02",{"$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"},{"$f":"G49","v":{"v":45818.09,"d":"45,818"}}]
[]
[]
[]
[null,null,"Supplier payments and prerequisites"]
[]
[null,null,"Invoice","Supplier","Issued","Due","Original total","Paid to date","Outstanding","Planned date","Approval","Review","Hold","Payment date","Eligible amount","Days overdue"]
[null,null,"AP-01","Fictional supplier 01","2026-05-20","2026-06-19",{"v":3221.94,"d":"3,222"},{"v":2400,"d":"2,400"},{"$f":"G56-H56","v":{"v":821.94,"d":"822"}},"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":821.94,"d":"822"}},{"$f":"MAX(0,46265-F56)","v":73}]
[null,null,"AP-02","Fictional supplier 02","2026-06-18","2026-07-18",{"v":569.03,"d":"569"},0,{"$f":"G57-H57","v":{"v":569.03,"d":"569"}},"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},{"$f":"MAX(0,46265-F57)","v":44}]
[null,null,"AP-03","Fictional supplier 03","2026-07-06","2026-08-05",{"v":2148.39,"d":"2,148"},{"v":1200,"d":"1,200"},{"$f":"G58-H58","v":{"v":948.3899999999999,"d":"948"}},"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":948.3899999999999,"d":"948"}},{"$f":"MAX(0,46265-F58)","v":26}]
[null,null,"AP-04","Fictional supplier 04","2026-07-20","2026-08-19",{"v":632.26,"d":"632"},0,{"$f":"G59-H59","v":{"v":632.26,"d":"632"}},"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},{"$f":"MAX(0,46265-F59)","v":12}]
[null,null,"AP-05","Fictional supplier 05","2026-08-02","2026-09-01",{"v":4211.61,"d":"4,212"},{"v":3200,"d":"3,200"},{"$f":"G60-H60","v":{"v":1011.6099999999997,"d":"1,012"}},"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":1011.6099999999997,"d":"1,012"}},{"$f":"MAX(0,46265-F60)","v":0}]
[null,null,"AP-06","Fictional supplier 06","2026-08-10","2026-09-09",{"v":758.71,"d":"759"},0,{"$f":"G61-H61","v":{"v":758.71,"d":"759"}},"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":758.71,"d":"759"}},{"$f":"MAX(0,46265-F61)","v":0}]
[null,null,"AP-07","Fictional supplier 07","2026-08-18","2026-09-17",{"v":695.48,"d":"695"},0,{"$f":"G62-H62","v":{"v":695.48,"d":"695"}},"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":695.48,"d":"695"}},{"$f":"MAX(0,46265-F62)","v":0}]
[null,null,"AP-08","Fictional supplier 08","2026-08-25","2026-09-24",{"v":2685.16,"d":"2,685"},{"v":1800,"d":"1,800"},{"$f":"G63-H63","v":{"v":885.1599999999999,"d":"885"}},"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":885.1599999999999,"d":"885"}},{"$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$68+'Assumptions'!E26","v":{"v":136000,"d":"136,000"}},{"$f":"E8+'Assumptions'!F26","v":{"v":140000,"d":"140,000"}},{"$f":"F8+'Assumptions'!G26","v":{"v":148000,"d":"148,000"}},{"$f":"G8+'Assumptions'!H26","v":{"v":154000,"d":"154,000"}},{"$f":"H8+'Assumptions'!I26","v":{"v":163000,"d":"163,000"}},{"$f":"I8+'Assumptions'!J26","v":{"v":168000,"d":"168,000"}},{"$f":"J8+'Assumptions'!K26","v":{"v":176000,"d":"176,000"}},{"$f":"K8+'Assumptions'!L26","v":{"v":182000,"d":"182,000"}},{"$f":"L8+'Assumptions'!M26","v":{"v":200000,"d":"200,000"}},{"$f":"M8+'Assumptions'!N26","v":{"v":206000,"d":"206,000"}},{"$f":"N8+'Assumptions'!O26","v":{"v":212000,"d":"212,000"}},{"$f":"O8+'Assumptions'!P26","v":{"v":218000,"d":"218,000"}}]
[null,null,"Depreciation expense",null,{"$f":"-('Actual inputs'!$E$68-'Actual inputs'!$E$69)/'Assumptions'!$E$157-(E8-'Actual inputs'!$E$68)/'Assumptions'!$E$156","v":{"v":-2193.181818181818,"d":"(2,193)"}},{"$f":"-('Actual inputs'!$E$68-'Actual inputs'!$E$69)/'Assumptions'!$E$157-(F8-'Actual inputs'!$E$68)/'Assumptions'!$E$156","v":{"v":-2276.5151515151515,"d":"(2,277)"}},{"$f":"-('Actual inputs'!$E$68-'Actual inputs'!$E$69)/'Assumptions'!$E$157-(G8-'Actual inputs'!$E$68)/'Assumptions'!$E$156","v":{"v":-2443.181818181818,"d":"(2,443)"}},{"$f":"-('Actual inputs'!$E$68-'Actual inputs'!$E$69)/'Assumptions'!$E$157-(H8-'Actual inputs'!$E$68)/'Assumptions'!$E$156","v":{"v":-2568.181818181818,"d":"(2,568)"}},{"$f":"-('Actual inputs'!$E$68-'Actual inputs'!$E$69)/'Assumptions'!$E$157-(I8-'Actual inputs'!$E$68)/'Assumptions'!$E$156","v":{"v":-2755.681818181818,"d":"(2,756)"}},{"$f":"-('Actual inputs'!$E$68-'Actual inputs'!$E$69)/'Assumptions'!$E$157-(J8-'Actual inputs'!$E$68)/'Assumptions'!$E$156","v":{"v":-2859.8484848484845,"d":"(2,860)"}},{"$f":"-('Actual inputs'!$E$68-'Actual inputs'!$E$69)/'Assumptions'!$E$157-(K8-'Actual inputs'!$E$68)/'Assumptions'!$E$156","v":{"v":-3026.5151515151515,"d":"(3,027)"}},{"$f":"-('Actual inputs'!$E$68-'Actual inputs'!$E$69)/'Assumptions'!$E$157-(L8-'Actual inputs'!$E$68)/'Assumptions'!$E$156","v":{"v":-3151.515151515151,"d":"(3,152)"}},{"$f":"-('Actual inputs'!$E$68-'Actual inputs'!$E$69)/'Assumptions'!$E$157-(M8-'Actual inputs'!$E$68)/'Assumptions'!$E$156","v":{"v":-3526.515151515151,"d":"(3,527)"}},{"$f":"-('Actual inputs'!$E$68-'Actual inputs'!$E$69)/'Assumptions'!$E$157-(N8-'Actual inputs'!$E$68)/'Assumptions'!$E$156","v":{"v":-3651.515151515151,"d":"(3,652)"}},{"$f":"-('Actual inputs'!$E$68-'Actual inputs'!$E$69)/'Assumptions'!$E$157-(O8-'Actual inputs'!$E$68)/'Assumptions'!$E$156","v":{"v":-3776.515151515151,"d":"(3,777)"}},{"$f":"-('Actual inputs'!$E$68-'Actual inputs'!$E$69)/'Assumptions'!$E$157-(P8-'Actual inputs'!$E$68)/'Assumptions'!$E$156","v":{"v":-3901.515151515151,"d":"(3,902)"}}]
[null,null,"Accumulated depreciation",null,{"$f":"'Actual inputs'!$E$69-E9","v":{"v":41193.181818181816,"d":"41,193"}},{"$f":"E10-F9","v":{"v":43469.69696969697,"d":"43,470"}},{"$f":"F10-G9","v":{"v":45912.878787878784,"d":"45,913"}},{"$f":"G10-H9","v":{"v":48481.0606060606,"d":"48,481"}},{"$f":"H10-I9","v":{"v":51236.74242424242,"d":"51,237"}},{"$f":"I10-J9","v":{"v":54096.590909090904,"d":"54,097"}},{"$f":"J10-K9","v":{"v":57123.10606060606,"d":"57,123"}},{"$f":"K10-L9","v":{"v":60274.62121212121,"d":"60,275"}},{"$f":"L10-M9","v":{"v":63801.13636363636,"d":"63,801"}},{"$f":"M10-N9","v":{"v":67452.6515151515,"d":"67,453"}},{"$f":"N10-O9","v":{"v":71229.16666666666,"d":"71,229"}},{"$f":"O10-P9","v":{"v":75130.68181818181,"d":"75,131"}}]
[null,null,"Net fixed assets",null,{"$f":"E8-E10","v":{"v":94806.81818181818,"d":"94,807"}},{"$f":"F8-F10","v":{"v":96530.30303030304,"d":"96,530"}},{"$f":"G8-G10","v":{"v":102087.12121212122,"d":"102,087"}},{"$f":"H8-H10","v":{"v":105518.93939393939,"d":"105,519"}},{"$f":"I8-I10","v":{"v":111763.25757575758,"d":"111,763"}},{"$f":"J8-J10","v":{"v":113903.40909090909,"d":"113,903"}},{"$f":"K8-K10","v":{"v":118876.89393939395,"d":"118,877"}},{"$f":"L8-L10","v":{"v":121725.37878787878,"d":"121,725"}},{"$f":"M8-M10","v":{"v":136198.86363636365,"d":"136,199"}},{"$f":"N8-N10","v":{"v":138547.3484848485,"d":"138,547"}},{"$f":"O8-O10","v":{"v":140770.83333333334,"d":"140,771"}},{"$f":"P8-P10","v":{"v":142869.31818181818,"d":"142,869"}}]
[]
[null,null,"Opening debt",null,{"$f":"'Actual inputs'!$E$70","v":{"v":155000,"d":"155,000"}},{"$f":"E15","v":{"v":151500,"d":"151,500"}},{"$f":"F15","v":{"v":148000,"d":"148,000"}},{"$f":"G15","v":{"v":144500,"d":"144,500"}},{"$f":"H15","v":{"v":141000,"d":"141,000"}},{"$f":"I15","v":{"v":137500,"d":"137,500"}},{"$f":"J15","v":{"v":134000,"d":"134,000"}},{"$f":"K15","v":{"v":130500,"d":"130,500"}},{"$f":"L15","v":{"v":127000,"d":"127,000"}},{"$f":"M15","v":{"v":123500,"d":"123,500"}},{"$f":"N15","v":{"v":120000,"d":"120,000"}},{"$f":"O15","v":{"v":116500,"d":"116,500"}}]
[null,null,"Principal repayment",null,{"$f":"MIN(E13,'Assumptions'!$E$155)","v":{"v":3500,"d":"3,500"}},{"$f":"MIN(F13,'Assumptions'!$E$155)","v":{"v":3500,"d":"3,500"}},{"$f":"MIN(G13,'Assumptions'!$E$155)","v":{"v":3500,"d":"3,500"}},{"$f":"MIN(H13,'Assumptions'!$E$155)","v":{"v":3500,"d":"3,500"}},{"$f":"MIN(I13,'Assumptions'!$E$155)","v":{"v":3500,"d":"3,500"}},{"$f":"MIN(J13,'Assumptions'!$E$155)","v":{"v":3500,"d":"3,500"}},{"$f":"MIN(K13,'Assumptions'!$E$155)","v":{"v":3500,"d":"3,500"}},{"$f":"MIN(L13,'Assumptions'!$E$155)","v":{"v":3500,"d":"3,500"}},{"$f":"MIN(M13,'Assumptions'!$E$155)","v":{"v":3500,"d":"3,500"}},{"$f":"MIN(N13,'Assumptions'!$E$155)","v":{"v":3500,"d":"3,500"}},{"$f":"MIN(O13,'Assumptions'!$E$155)","v":{"v":3500,"d":"3,500"}},{"$f":"MIN(P13,'Assumptions'!$E$155)","v":{"v":3500,"d":"3,500"}}]
[null,null,"Closing debt",null,{"$f":"E13-E14","v":{"v":151500,"d":"151,500"}},{"$f":"F13-F14","v":{"v":148000,"d":"148,000"}},{"$f":"G13-G14","v":{"v":144500,"d":"144,500"}},{"$f":"H13-H14","v":{"v":141000,"d":"141,000"}},{"$f":"I13-I14","v":{"v":137500,"d":"137,500"}},{"$f":"J13-J14","v":{"v":134000,"d":"134,000"}},{"$f":"K13-K14","v":{"v":130500,"d":"130,500"}},{"$f":"L13-L14","v":{"v":127000,"d":"127,000"}},{"$f":"M13-M14","v":{"v":123500,"d":"123,500"}},{"$f":"N13-N14","v":{"v":120000,"d":"120,000"}},{"$f":"O13-O14","v":{"v":116500,"d":"116,500"}},{"$f":"P13-P14","v":{"v":113000,"d":"113,000"}}]
[null,null,"Interest expense",null,{"$f":"-E13*'Assumptions'!$E$153/12","v":{"v":-710.4166666666666,"d":"(710)"}},{"$f":"-F13*'Assumptions'!$E$153/12","v":{"v":-694.375,"d":"(694)"}},{"$f":"-G13*'Assumptions'!$E$153/12","v":{"v":-678.3333333333334,"d":"(678)"}},{"$f":"-H13*'Assumptions'!$E$153/12","v":{"v":-662.2916666666666,"d":"(662)"}},{"$f":"-I13*'Assumptions'!$E$153/12","v":{"v":-646.25,"d":"(646)"}},{"$f":"-J13*'Assumptions'!$E$153/12","v":{"v":-630.2083333333334,"d":"(630)"}},{"$f":"-K13*'Assumptions'!$E$153/12","v":{"v":-614.1666666666666,"d":"(614)"}},{"$f":"-L13*'Assumptions'!$E$153/12","v":{"v":-598.125,"d":"(598)"}},{"$f":"-M13*'Assumptions'!$E$153/12","v":{"v":-582.0833333333334,"d":"(582)"}},{"$f":"-N13*'Assumptions'!$E$153/12","v":{"v":-566.0416666666666,"d":"(566)"}},{"$f":"-O13*'Assumptions'!$E$153/12","v":{"v":-550,"d":"(550)"}},{"$f":"-P13*'Assumptions'!$E$153/12","v":{"v":-533.9583333333334,"d":"(534)"}}]
[]
[null,null,"Current tax expense",null,{"$f":"'P&L'!E27","v":{"v":-3491.9237030303043,"d":"(3,492)"}},{"$f":"'P&L'!F27","v":{"v":-6186.938369696969,"d":"(6,187)"}},{"$f":"'P&L'!G27","v":{"v":-8631.65966969697,"d":"(8,632)"}},{"$f":"'P&L'!H27","v":{"v":-10440.608303030305,"d":"(10,441)"}},{"$f":"'P&L'!I27","v":{"v":-12638.718136363641,"d":"(12,639)"}},{"$f":"'P&L'!J27","v":{"v":-15811.410936363638,"d":"(15,811)"}},{"$f":"'P&L'!K27","v":{"v":-16746.73233636364,"d":"(16,747)"}},{"$f":"'P&L'!L27","v":{"v":-19143.135269696973,"d":"(19,143)"}},{"$f":"'P&L'!M27","v":{"v":-18490.157173030308,"d":"(18,490)"}},{"$f":"'P&L'!N27","v":{"v":-18414.208866363635,"d":"(18,414)"}},{"$f":"'P&L'!O27","v":{"v":-18485.766489696973,"d":"(18,486)"}},{"$f":"'P&L'!P27","v":{"v":-17622.848423030304,"d":"(17,623)"}}]
[null,null,"Current tax cash paid",null,{"$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$66-E18-E19","v":{"v":17491.923703030305,"d":"17,492"}},{"$f":"E20-F18-F19","v":{"v":23678.862072727272,"d":"23,679"}},{"$f":"F20-G18-G19","v":{"v":23310.521742424244,"d":"23,311"}},{"$f":"G20-H18-H19","v":{"v":33751.13004545455,"d":"33,751"}},{"$f":"H20-I18-I19","v":{"v":46389.84818181819,"d":"46,390"}},{"$f":"I20-J18-J19","v":{"v":50201.25911818183,"d":"50,201"}},{"$f":"J20-K18-K19","v":{"v":66947.99145454547,"d":"66,948"}},{"$f":"K20-L18-L19","v":{"v":86091.12672424244,"d":"86,091"}},{"$f":"L20-M18-M19","v":{"v":86581.28389727275,"d":"86,581"}},{"$f":"M20-N18-N19","v":{"v":104995.49276363639,"d":"104,995"}},{"$f":"N20-O18-O19","v":{"v":123481.25925333335,"d":"123,481"}},{"$f":"O20-P18-P19","v":{"v":125104.10767636367,"d":"125,104"}}]
[null,null,"Tax payable",null,{"$f":"MAX(0,E20)","v":{"v":17491.923703030305,"d":"17,492"}},{"$f":"MAX(0,F20)","v":{"v":23678.862072727272,"d":"23,679"}},{"$f":"MAX(0,G20)","v":{"v":23310.521742424244,"d":"23,311"}},{"$f":"MAX(0,H20)","v":{"v":33751.13004545455,"d":"33,751"}},{"$f":"MAX(0,I20)","v":{"v":46389.84818181819,"d":"46,390"}},{"$f":"MAX(0,J20)","v":{"v":50201.25911818183,"d":"50,201"}},{"$f":"MAX(0,K20)","v":{"v":66947.99145454547,"d":"66,948"}},{"$f":"MAX(0,L20)","v":{"v":86091.12672424244,"d":"86,091"}},{"$f":"MAX(0,M20)","v":{"v":86581.28389727275,"d":"86,581"}},{"$f":"MAX(0,N20)","v":{"v":104995.49276363639,"d":"104,995"}},{"$f":"MAX(0,O20)","v":{"v":123481.25925333335,"d":"123,481"}},{"$f":"MAX(0,P20)","v":{"v":125104.10767636367,"d":"125,104"}}]
[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}]

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[]
[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":198656,"d":"€198,656"},{"v":213303,"d":"€213,303"},{"v":226834.5,"d":"€226,835"},{"v":236777,"d":"€236,777"},{"v":249047.5,"d":"€249,048"},{"v":266168,"d":"€266,168"},{"v":271794,"d":"€271,794"},{"v":284889,"d":"€284,889"},{"v":287362.5,"d":"€287,363"},{"v":287605,"d":"€287,605"},{"v":289108.5,"d":"€289,109"},{"v":279699.5,"d":"€279,700"}]
[null,null,"Direct payroll",null,{"v":-101000,"d":"(101,000)"},{"v":-101000,"d":"(101,000)"},{"v":-101000,"d":"(101,000)"},{"v":-101000,"d":"(101,000)"},{"v":-101000,"d":"(101,000)"},{"v":-101000,"d":"(101,000)"},{"v":-101000,"d":"(101,000)"},{"v":-101000,"d":"(101,000)"},{"v":-103525,"d":"(103,525)"},{"v":-103525,"d":"(103,525)"},{"v":-103525,"d":"(103,525)"},{"v":-103525,"d":"(103,525)"}]
[null,null,"Materials",null,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"Subcontractors",null,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"Direct systems and software",null,{"v":-7000,"d":"(7,000)"},{"v":-7000,"d":"(7,000)"},{"v":-7000,"d":"(7,000)"},{"v":-7000,"d":"(7,000)"},{"v":-7000,"d":"(7,000)"},{"v":-7000,"d":"(7,000)"},{"v":-7000,"d":"(7,000)"},{"v":-7000,"d":"(7,000)"},{"v":-7800,"d":"(7,800)"},{"v":-7800,"d":"(7,800)"},{"v":-7800,"d":"(7,800)"},{"v":-7800,"d":"(7,800)"}]
[null,null,"Unbilled recoverability charge / (release)",null,{"v":-1635.5280000000005,"d":"(1,636)"},{"v":-1806.8255000000001,"d":"(1,807)"},{"v":-1992.1940000000009,"d":"(1,992)"},{"v":-2068.3949999999995,"d":"(2,068)"},{"v":-2240.8674999999985,"d":"(2,241)"},{"v":-2428.373499999998,"d":"(2,428)"},{"v":-2517.7815000000046,"d":"(2,518)"},{"v":-2657.270999999995,"d":"(2,657)"},{"v":-176.353149999999,"d":"(176)"},{"v":-180.4088499999998,"d":"(180)"},{"v":-184.77239999999802,"d":"(185)"},{"v":5701.595599999995,"d":"5,702"}]
[null,null,"Direct costs",null,{"v":-109635.528,"d":"(€109,636)"},{"v":-109806.8255,"d":"(€109,807)"},{"v":-109992.194,"d":"(€109,992)"},{"v":-110068.395,"d":"(€110,068)"},{"v":-110240.8675,"d":"(€110,241)"},{"v":-110428.3735,"d":"(€110,428)"},{"v":-110517.78150000001,"d":"(€110,518)"},{"v":-110657.271,"d":"(€110,657)"},{"v":-111501.35315,"d":"(€111,501)"},{"v":-111505.40885,"d":"(€111,505)"},{"v":-111509.7724,"d":"(€111,510)"},{"v":-105623.4044,"d":"(€105,623)"}]
[null,null,"Gross profit",null,{"v":89020.472,"d":"€89,020"},{"v":103496.1745,"d":"€103,496"},{"v":116842.306,"d":"€116,842"},{"v":126708.605,"d":"€126,709"},{"v":138806.6325,"d":"€138,807"},{"v":155739.6265,"d":"€155,740"},{"v":161276.2185,"d":"€161,276"},{"v":174231.729,"d":"€174,232"},{"v":175861.14685000002,"d":"€175,861"},{"v":176099.59115,"d":"€176,100"},{"v":177598.72759999998,"d":"€177,599"},{"v":174076.0956,"d":"€174,076"}]
[null,null,"Gross margin",null,{"v":0.44811368395618556,"d":"44.8%"},{"v":0.48520730838291065,"d":"48.5%"},{"v":0.5150993609878568,"d":"51.5%"},{"v":0.5351389915405634,"d":"53.5%"},{"v":0.5573500336281232,"d":"55.7%"},{"v":0.5851177696041598,"d":"58.5%"},{"v":0.593376669462902,"d":"59.3%"},{"v":0.6115775933784737,"d":"61.2%"},{"v":0.6119836333898822,"d":"61.2%"},{"v":0.6122966956415917,"d":"61.2%"},{"v":0.6142978418137135,"d":"61.4%"},{"v":0.6223682759532999,"d":"62.2%"}]
[null,null,"Management and administration payroll",null,{"v":-42750,"d":"(42,750)"},{"v":-43225,"d":"(43,225)"},{"v":-43700,"d":"(43,700)"},{"v":-44175,"d":"(44,175)"},{"v":-44650,"d":"(44,650)"},{"v":-45125,"d":"(45,125)"},{"v":-45600,"d":"(45,600)"},{"v":-46075,"d":"(46,075)"},{"v":-48450,"d":"(48,450)"},{"v":-48925,"d":"(48,925)"},{"v":-49875,"d":"(49,875)"},{"v":-50825,"d":"(50,825)"}]
[null,null,"Business development",null,{"v":-11500,"d":"(11,500)"},{"v":-11500,"d":"(11,500)"},{"v":-11500,"d":"(11,500)"},{"v":-11500,"d":"(11,500)"},{"v":-11500,"d":"(11,500)"},{"v":-11500,"d":"(11,500)"},{"v":-11500,"d":"(11,500)"},{"v":-11500,"d":"(11,500)"},{"v":-13000,"d":"(13,000)"},{"v":-13000,"d":"(13,000)"},{"v":-13000,"d":"(13,000)"},{"v":-13000,"d":"(13,000)"}]
[null,null,"Office, insurance and general costs",null,{"v":-7500,"d":"(7,500)"},{"v":-7500,"d":"(7,500)"},{"v":-7500,"d":"(7,500)"},{"v":-7500,"d":"(7,500)"},{"v":-7500,"d":"(7,500)"},{"v":-7500,"d":"(7,500)"},{"v":-7500,"d":"(7,500)"},{"v":-7500,"d":"(7,500)"},{"v":-8000,"d":"(8,000)"},{"v":-8000,"d":"(8,000)"},{"v":-8000,"d":"(8,000)"},{"v":-8000,"d":"(8,000)"}]
[null,null,"Operating expenses",null,{"v":-61750,"d":"(€61,750)"},{"v":-62225,"d":"(€62,225)"},{"v":-62700,"d":"(€62,700)"},{"v":-63175,"d":"(€63,175)"},{"v":-63650,"d":"(€63,650)"},{"v":-64125,"d":"(€64,125)"},{"v":-64600,"d":"(€64,600)"},{"v":-65075,"d":"(€65,075)"},{"v":-69450,"d":"(€69,450)"},{"v":-69925,"d":"(€69,925)"},{"v":-70875,"d":"(€70,875)"},{"v":-71825,"d":"(€71,825)"}]
[null,null,"EBITDA",null,{"v":27270.471999999994,"d":"€27,270"},{"v":41271.174499999994,"d":"€41,271"},{"v":54142.306,"d":"€54,142"},{"v":63533.604999999996,"d":"€63,534"},{"v":75156.6325,"d":"€75,157"},{"v":91614.62650000001,"d":"€91,615"},{"v":96676.21849999999,"d":"€96,676"},{"v":109156.72899999999,"d":"€109,157"},{"v":106411.14685000002,"d":"€106,411"},{"v":106174.59115,"d":"€106,175"},{"v":106723.72759999998,"d":"€106,724"},{"v":102251.0956,"d":"€102,251"}]
[null,null,"EBITDA margin",null,{"v":0.13727484697164946,"d":"13.7%"},{"v":0.19348614177953424,"d":"19.3%"},{"v":0.2386863814807712,"d":"23.9%"},{"v":0.26832675893351127,"d":"26.8%"},{"v":0.301776297694215,"d":"30.2%"},{"v":0.34419850057106793,"d":"34.4%"},{"v":0.3556966618100473,"d":"35.6%"},{"v":0.38315529557125755,"d":"38.3%"},{"v":0.37030282952716526,"d":"37.0%"},{"v":0.3691680991290137,"d":"36.9%"},{"v":0.36914766463109866,"d":"36.9%"},{"v":0.36557482440976835,"d":"36.6%"}]
[null,null,"Depreciation",null,{"v":-2193.181818181818,"d":"(2,193)"},{"v":-2276.5151515151515,"d":"(2,277)"},{"v":-2443.181818181818,"d":"(2,443)"},{"v":-2568.181818181818,"d":"(2,568)"},{"v":-2755.681818181818,"d":"(2,756)"},{"v":-2859.8484848484845,"d":"(2,860)"},{"v":-3026.5151515151515,"d":"(3,027)"},{"v":-3151.515151515151,"d":"(3,152)"},{"v":-3526.515151515151,"d":"(3,527)"},{"v":-3651.515151515151,"d":"(3,652)"},{"v":-3776.515151515151,"d":"(3,777)"},{"v":-3901.515151515151,"d":"(3,902)"}]
[null,null,"EBIT",null,{"v":25077.290181818178,"d":"€25,077"},{"v":38994.65934848484,"d":"€38,995"},{"v":51699.12418181818,"d":"€51,699"},{"v":60965.42318181818,"d":"€60,965"},{"v":72400.95068181818,"d":"€72,401"},{"v":88754.77801515153,"d":"€88,755"},{"v":93649.70334848484,"d":"€93,650"},{"v":106005.21384848484,"d":"€106,005"},{"v":102884.63169848487,"d":"€102,885"},{"v":102523.07599848484,"d":"€102,523"},{"v":102947.21244848483,"d":"€102,947"},{"v":98349.58044848485,"d":"€98,350"}]
[null,null,"Interest",null,{"v":-710.4166666666666,"d":"(710)"},{"v":-694.375,"d":"(694)"},{"v":-678.3333333333334,"d":"(678)"},{"v":-662.2916666666666,"d":"(662)"},{"v":-646.25,"d":"(646)"},{"v":-630.2083333333334,"d":"(630)"},{"v":-614.1666666666666,"d":"(614)"},{"v":-598.125,"d":"(598)"},{"v":-582.0833333333334,"d":"(582)"},{"v":-566.0416666666666,"d":"(566)"},{"v":-550,"d":"(550)"},{"v":-533.9583333333334,"d":"(534)"}]
[null,null,"Profit before tax",null,{"v":24366.87351515151,"d":"€24,367"},{"v":38300.28434848484,"d":"€38,300"},{"v":51020.790848484845,"d":"€51,021"},{"v":60303.131515151515,"d":"€60,303"},{"v":71754.70068181818,"d":"€71,755"},{"v":88124.5696818182,"d":"€88,125"},{"v":93035.53668181816,"d":"€93,036"},{"v":105407.08884848484,"d":"€105,407"},{"v":102302.54836515154,"d":"€102,303"},{"v":101957.03433181817,"d":"€101,957"},{"v":102397.21244848483,"d":"€102,397"},{"v":97815.62211515152,"d":"€97,816"}]
[null,null,"Illustrative current tax",null,{"v":-4873.374703030302,"d":"(4,873)"},{"v":-7660.0568696969685,"d":"(7,660)"},{"v":-10204.15816969697,"d":"(10,204)"},{"v":-12060.626303030303,"d":"(12,061)"},{"v":-14350.940136363637,"d":"(14,351)"},{"v":-17624.913936363642,"d":"(17,625)"},{"v":-18607.107336363635,"d":"(18,607)"},{"v":-21081.41776969697,"d":"(21,081)"},{"v":-20460.50967303031,"d":"(20,461)"},{"v":-20391.406866363635,"d":"(20,391)"},{"v":-20479.44248969697,"d":"(20,479)"},{"v":-19563.124423030305,"d":"(19,563)"}]
[null,null,"Net profit",null,{"v":19493.498812121208,"d":"€19,493"},{"v":30640.227478787874,"d":"€30,640"},{"v":40816.63267878788,"d":"€40,817"},{"v":48242.505212121214,"d":"€48,243"},{"v":57403.76054545455,"d":"€57,404"},{"v":70499.65574545457,"d":"€70,500"},{"v":74428.42934545453,"d":"€74,428"},{"v":84325.67107878787,"d":"€84,326"},{"v":81842.03869212123,"d":"€81,842"},{"v":81565.62746545454,"d":"€81,566"},{"v":81917.76995878786,"d":"€81,918"},{"v":78252.49769212122,"d":"€78,252"}]
[]
[]
[]
[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."]

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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":45000,"d":"45,000"},{"v":45500,"d":"45,500"},{"v":46000,"d":"46,000"},{"v":46500,"d":"46,500"},{"v":47000,"d":"47,000"},{"v":47500,"d":"47,500"},{"v":48000,"d":"48,000"},{"v":48500,"d":"48,500"}]
[null,null,"Business development",null,{"v":11500,"d":"11,500"},{"v":11500,"d":"11,500"},{"v":11500,"d":"11,500"},{"v":11500,"d":"11,500"},{"v":11500,"d":"11,500"},{"v":11500,"d":"11,500"},{"v":11500,"d":"11,500"},{"v":11500,"d":"11,500"}]
[null,null,"Office, insurance and general costs",null,{"v":7500,"d":"7,500"},{"v":7500,"d":"7,500"},{"v":7500,"d":"7,500"},{"v":7500,"d":"7,500"},{"v":7500,"d":"7,500"},{"v":7500,"d":"7,500"},{"v":7500,"d":"7,500"},{"v":7500,"d":"7,500"}]
[null,null,"Direct systems and software",null,{"v":7000,"d":"7,000"},{"v":7000,"d":"7,000"},{"v":7000,"d":"7,000"},{"v":7000,"d":"7,000"},{"v":7000,"d":"7,000"},{"v":7000,"d":"7,000"},{"v":7000,"d":"7,000"},{"v":7000,"d":"7,000"}]
[null,null,"Target closing trade receivable days",null,38,38,38,38,38,38,38,38]
[null,null,"New supplier payable days",null,28,28,28,28,28,28,28,28]
[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,"Partner Paid FTE",null,1,1,1,1,1,1,1,1]
[null,null,"Partner Monthly loaded pay",null,{"v":12000,"d":"12,000"},{"v":12000,"d":"12,000"},{"v":12000,"d":"12,000"},{"v":12000,"d":"12,000"},{"v":12000,"d":"12,000"},{"v":12000,"d":"12,000"},{"v":12000,"d":"12,000"},{"v":12000,"d":"12,000"}]
[null,null,"Manager Paid FTE",null,3,3,3,3,3,3,3,3]
[null,null,"Manager Monthly loaded pay",null,{"v":8500,"d":"8,500"},{"v":8500,"d":"8,500"},{"v":8500,"d":"8,500"},{"v":8500,"d":"8,500"},{"v":8500,"d":"8,500"},{"v":8500,"d":"8,500"},{"v":8500,"d":"8,500"},{"v":8500,"d":"8,500"}]
[null,null,"Consultant Paid FTE",null,7,7,7,7,7,7,7,7]
[null,null,"Consultant Monthly loaded pay",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,"Analyst Paid FTE",null,4,4,4,4,4,4,4,4]
[null,null,"Analyst Monthly loaded pay",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,"PS-01 Recorded chargeable hours",null,240,250,250,260,260,270,270,280]
[null,null,"PS-01 Contract billing rate per hour",null,140,140,140,140,140,140,140,140]
[null,null,"PS-01 Realisation of chargeable value",null,{"v":0.97,"d":"97.0%"},{"v":0.97,"d":"97.0%"},{"v":0.97,"d":"97.0%"},{"v":0.97,"d":"97.0%"},{"v":0.97,"d":"97.0%"},{"v":0.97,"d":"97.0%"},{"v":0.97,"d":"97.0%"},{"v":0.97,"d":"97.0%"}]
[null,null,"PS-01 Invoices issued",null,{"v":29332.8,"d":"29,333"},{"v":30555,"d":"30,555"},{"v":30555,"d":"30,555"},{"v":31777.2,"d":"31,777"},{"v":31777.2,"d":"31,777"},{"v":32999.4,"d":"32,999"},{"v":32999.4,"d":"32,999"},{"v":34221.6,"d":"34,222"}]
[null,null,"PS-01 Unbilled recoverability allowance",null,{"v":0.02,"d":"2.0%"},{"v":0.02,"d":"2.0%"},{"v":0.02,"d":"2.0%"},{"v":0.02,"d":"2.0%"},{"v":0.02,"d":"2.0%"},{"v":0.02,"d":"2.0%"},{"v":0.02,"d":"2.0%"},{"v":0.02,"d":"2.0%"}]
[null,null,"PS-02 Recorded chargeable hours",null,150,190,250,300,350,400,420,460]
[null,null,"PS-02 Contract billing rate per hour",null,130,130,130,130,130,130,130,130]
[null,null,"PS-02 Realisation of chargeable value",null,{"v":0.94,"d":"94.0%"},{"v":0.94,"d":"94.0%"},{"v":0.94,"d":"94.0%"},{"v":0.94,"d":"94.0%"},{"v":0.94,"d":"94.0%"},{"v":0.94,"d":"94.0%"},{"v":0.94,"d":"94.0%"},{"v":0.94,"d":"94.0%"}]
[null,null,"PS-02 Invoices issued",null,{"v":16497,"d":"16,497"},{"v":20896.2,"d":"20,896"},{"v":27495,"d":"27,495"},{"v":32994,"d":"32,994"},{"v":38493,"d":"38,493"},{"v":43992,"d":"43,992"},{"v":46191.6,"d":"46,192"},{"v":50590.8,"d":"50,591"}]
[null,null,"PS-02 Unbilled recoverability allowance",null,{"v":0.08,"d":"8.0%"},{"v":0.08,"d":"8.0%"},{"v":0.08,"d":"8.0%"},{"v":0.08,"d":"8.0%"},{"v":0.08,"d":"8.0%"},{"v":0.08,"d":"8.0%"},{"v":0.08,"d":"8.0%"},{"v":0.08,"d":"8.0%"}]
[null,null,"PS-03 Recorded chargeable hours",null,260,270,270,280,280,300,300,310]
[null,null,"PS-03 Contract billing rate per hour",null,125,125,125,125,125,125,125,125]
[null,null,"PS-03 Realisation of chargeable value",null,{"v":0.96,"d":"96.0%"},{"v":0.96,"d":"96.0%"},{"v":0.96,"d":"96.0%"},{"v":0.96,"d":"96.0%"},{"v":0.96,"d":"96.0%"},{"v":0.96,"d":"96.0%"},{"v":0.96,"d":"96.0%"},{"v":0.96,"d":"96.0%"}]
[null,null,"PS-03 Invoices issued",null,{"v":28080,"d":"28,080"},{"v":29160,"d":"29,160"},{"v":29160,"d":"29,160"},{"v":30240,"d":"30,240"},{"v":30240,"d":"30,240"},{"v":32400,"d":"32,400"},{"v":32400,"d":"32,400"},{"v":33480,"d":"33,480"}]
[null,null,"PS-03 Unbilled recoverability allowance",null,{"v":0.025,"d":"2.5%"},{"v":0.025,"d":"2.5%"},{"v":0.025,"d":"2.5%"},{"v":0.025,"d":"2.5%"},{"v":0.025,"d":"2.5%"},{"v":0.025,"d":"2.5%"},{"v":0.025,"d":"2.5%"},{"v":0.025,"d":"2.5%"}]
[null,null,"PS-04 Recorded chargeable hours",null,220,250,280,280,310,340,360,380]
[null,null,"PS-04 Contract billing rate per hour",null,160,160,160,160,160,160,160,160]
[null,null,"PS-04 Realisation of chargeable value",null,{"v":0.92,"d":"92.0%"},{"v":0.92,"d":"92.0%"},{"v":0.92,"d":"92.0%"},{"v":0.92,"d":"92.0%"},{"v":0.92,"d":"92.0%"},{"v":0.92,"d":"92.0%"},{"v":0.92,"d":"92.0%"},{"v":0.92,"d":"92.0%"}]
[null,null,"PS-04 Invoices issued",null,{"v":29145.6,"d":"29,146"},{"v":33120,"d":"33,120"},{"v":37094.4,"d":"37,094"},{"v":37094.4,"d":"37,094"},{"v":41068.8,"d":"41,069"},{"v":45043.2,"d":"45,043"},{"v":47692.8,"d":"47,693"},{"v":50342.4,"d":"50,342"}]
[null,null,"PS-04 Unbilled recoverability allowance",null,{"v":0.14,"d":"14.0%"},{"v":0.14,"d":"14.0%"},{"v":0.14,"d":"14.0%"},{"v":0.14,"d":"14.0%"},{"v":0.14,"d":"14.0%"},{"v":0.14,"d":"14.0%"},{"v":0.14,"d":"14.0%"},{"v":0.14,"d":"14.0%"}]
[null,null,"PS-05 Recorded chargeable hours",null,420,430,430,440,440,450,450,460]
[null,null,"PS-05 Contract billing rate per hour",null,110,110,110,110,110,110,110,110]
[null,null,"PS-05 Realisation of chargeable value",null,{"v":0.95,"d":"95.0%"},{"v":0.95,"d":"95.0%"},{"v":0.95,"d":"95.0%"},{"v":0.95,"d":"95.0%"},{"v":0.95,"d":"95.0%"},{"v":0.95,"d":"95.0%"},{"v":0.95,"d":"95.0%"},{"v":0.95,"d":"95.0%"}]
[null,null,"PS-05 Invoices issued",null,{"v":39501,"d":"39,501"},{"v":40441.5,"d":"40,442"},{"v":40441.5,"d":"40,442"},{"v":41382,"d":"41,382"},{"v":41382,"d":"41,382"},{"v":42322.5,"d":"42,323"},{"v":42322.5,"d":"42,323"},{"v":43263,"d":"43,263"}]
[null,null,"PS-05 Unbilled recoverability allowance",null,{"v":0.045,"d":"4.5%"},{"v":0.045,"d":"4.5%"},{"v":0.045,"d":"4.5%"},{"v":0.045,"d":"4.5%"},{"v":0.045,"d":"4.5%"},{"v":0.045,"d":"4.5%"},{"v":0.045,"d":"4.5%"},{"v":0.045,"d":"4.5%"}]
[null,null,"PS-06 Recorded chargeable hours",null,280,290,300,300,310,320,320,330]
[null,null,"PS-06 Contract billing rate per hour",null,135,135,135,135,135,135,135,135]
[null,null,"PS-06 Realisation of chargeable value",null,{"v":0.93,"d":"93.0%"},{"v":0.93,"d":"93.0%"},{"v":0.93,"d":"93.0%"},{"v":0.93,"d":"93.0%"},{"v":0.93,"d":"93.0%"},{"v":0.93,"d":"93.0%"},{"v":0.93,"d":"93.0%"},{"v":0.93,"d":"93.0%"}]
[null,null,"PS-06 Invoices issued",null,{"v":31638.6,"d":"31,639"},{"v":32768.55,"d":"32,769"},{"v":33898.5,"d":"33,899"},{"v":33898.5,"d":"33,899"},{"v":35028.45,"d":"35,028"},{"v":36158.4,"d":"36,158"},{"v":36158.4,"d":"36,158"},{"v":37288.35,"d":"37,288"}]
[null,null,"PS-06 Unbilled recoverability allowance",null,{"v":0.07,"d":"7.0%"},{"v":0.07,"d":"7.0%"},{"v":0.07,"d":"7.0%"},{"v":0.07,"d":"7.0%"},{"v":0.07,"d":"7.0%"},{"v":0.07,"d":"7.0%"},{"v":0.07,"d":"7.0%"},{"v":0.07,"d":"7.0%"}]
[]
[]
[]
[null,null,"Opening balances at 31 December 2025"]
[null,null,"Cash",null,{"v":285000,"d":"285,000"}]
[null,null,"Trade receivables",null,0]
[null,null,"Trade payables",null,{"v":23000,"d":"23,000"}]
[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":15000,"d":"15,000"}]
[null,null,"Net current tax liability",null,{"v":14000,"d":"14,000"}]
[null,null,"Prepayments",null,{"v":14000,"d":"14,000"}]
[null,null,"Fixed assets at cost",null,{"v":130000,"d":"130,000"}]
[null,null,"Accumulated depreciation",null,{"v":39000,"d":"39,000"}]
[null,null,"Debt principal",null,{"v":155000,"d":"155,000"}]
[null,null,"Share capital",null,{"v":50000,"d":"50,000"}]
[null,null,"Retained earnings",null,{"v":133000,"d":"133,000"}]
[]
[]
[null,null,"Source: independently invented demonstration assumptions and records."]

{"sheet":"Forecast review","index":12,"n_rows":25,"n_cols":16,"rows_kept":25}
[]
[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"}},{"$f":"'Balance sheet'!F18-'Balance sheet'!F29","v":{"v":5.820766091346741e-11,"d":"0.00"}},{"$f":"'Balance sheet'!G18-'Balance sheet'!G29","v":{"v":5.820766091346741e-11,"d":"0.00"}},{"$f":"'Balance sheet'!H18-'Balance sheet'!H29","v":{"v":5.820766091346741e-11,"d":"0.00"}},{"$f":"'Balance sheet'!I18-'Balance sheet'!I29","v":{"v":0,"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":0,"d":"0.00"}},{"$f":"'Balance sheet'!L18-'Balance sheet'!L29","v":{"v":0,"d":"0.00"}},{"$f":"'Balance sheet'!M18-'Balance sheet'!M29","v":{"v":0,"d":"0.00"}},{"$f":"'Balance sheet'!N18-'Balance sheet'!N29","v":{"v":-1.1641532182693481e-10,"d":"(0.00)"}},{"$f":"'Balance sheet'!O18-'Balance sheet'!O29","v":{"v":0,"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":3.637978807091713e-12,"d":"0.00"}},{"$f":"'Working capital'!H29-'Cash flow'!H21","v":{"v":4.9112713895738125e-11,"d":"0.00"}},{"$f":"'Working capital'!I29-'Cash flow'!I21","v":{"v":-4.3655745685100555e-11,"d":"(0.00)"}},{"$f":"'Working capital'!J29-'Cash flow'!J21","v":{"v":-4.3655745685100555e-11,"d":"(0.00)"}},{"$f":"'Working capital'!K29-'Cash flow'!K21","v":{"v":-7.275957614183426e-11,"d":"(0.00)"}},{"$f":"'Working capital'!L29-'Cash flow'!L21","v":{"v":-2.1827872842550278e-11,"d":"(0.00)"}},{"$f":"'Working capital'!M29-'Cash flow'!M21","v":{"v":-2.1827872842550278e-11,"d":"(0.00)"}},{"$f":"'Working capital'!N29-'Cash flow'!N21","v":{"v":1.4551915228366852e-11,"d":"0.00"}},{"$f":"'Working capital'!O29-'Cash flow'!O21","v":{"v":-5.820766091346741e-11,"d":"(0.00)"}},{"$f":"'Working capital'!P29-'Cash flow'!P21","v":{"v":1.4551915228366852e-11,"d":"0.00"}}]
[null,null,"Cash flow closing less balance sheet cash",null,{"$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$72-'P&L'!E28","v":{"v":3.637978807091713e-12,"d":"0.00"}},{"$f":"'Balance sheet'!F27-'Balance sheet'!E27-'P&L'!F28","v":{"v":-7.275957614183426e-12,"d":"(0.00)"}},{"$f":"'Balance sheet'!G27-'Balance sheet'!F27-'P&L'!G28","v":{"v":7.275957614183426e-12,"d":"0.00"}},{"$f":"'Balance sheet'!H27-'Balance sheet'!G27-'P&L'!H28","v":{"v":7.275957614183426e-12,"d":"0.00"}},{"$f":"'Balance sheet'!I27-'Balance sheet'!H27-'P&L'!I28","v":{"v":0,"d":"0.00"}},{"$f":"'Balance sheet'!J27-'Balance sheet'!I27-'P&L'!J28","v":{"v":0,"d":"0.00"}},{"$f":"'Balance sheet'!K27-'Balance sheet'!J27-'P&L'!K28","v":{"v":0,"d":"0.00"}},{"$f":"'Balance sheet'!L27-'Balance sheet'!K27-'P&L'!L28","v":{"v":-1.4551915228366852e-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":-4.3655745685100555e-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":4.3655745685100555e-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$92,\"<=\"&46295)-'Cash flow'!M21","v":{"v":-1.4551915228366852e-11,"d":"(0.00)"}},{"$f":"SUMIFS('13 week cash'!$F$37:$F$92,'13 week cash'!$D$37:$D$92,\">=\"&46296,'13 week cash'!$D$37:$D$92,\"<=\"&46326)-'Cash flow'!N21","v":{"v":-5.820766091346741e-11,"d":"(0.00)"}},{"$f":"SUMIFS('13 week cash'!$F$37:$F$92,'13 week cash'!$D$37:$D$92,\">=\"&46327,'13 week cash'!$D$37:$D$92,\"<=\"&46356)-'Cash flow'!O21","v":{"v":0,"d":"0.00"}},{"$f":"SUMIFS('13 week cash'!$F$37:$F$92,'13 week cash'!$D$37:$D$92,\">=\"&46357,'13 week cash'!$D$37:$D$92,\"<=\"&46387)-'Cash flow'!P21","v":{"v":-2.9103830456733704e-11,"d":"(0.00)"}}]
[]
[]
[]
[null,null,"August receivable detail less ledger",null,{"$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":5.820766091346741e-11,"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,"Revenue is chargeable hours × contract rate × realisation. Invoice timing is separate. The gap between cumulative earned revenue and billings is unbilled work or a customer advance. Recoverability reserves reduce unbilled work and are expensed."]
[]
[null,null,"Loaded payroll is paid FTE × monthly pay. Grade mix attributes cost to engagements. Unallocated payroll stays in direct cost. Hours above grade capacity require overtime or reallocation; no automatic overtime premium or added staffing is assumed."]
[]
[null,null,"Realisation discounts reduce revenue. The separate recoverability allowance applies only to remaining unbilled assets, not invoiced receivables."]
[]
[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."]
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[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."]
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[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."]
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[null,null,"Negative forecast cash is an unfunded requirement, not an authorised overdraft. No automatic borrowing, interest on cash, FX or dividends are modelled."]
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[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."]