How the Financial Model Works

When it comes to the financial model preparation we need to know: what is the purpose, who is the audience and what are goals.

Here is my step by step guide:

๐—ฆ๐˜๐—ฒ๐—ฝ ๐Ÿญ: ๐——๐—ฒ๐—ณ๐—ถ๐—ป๐—ฒ ๐˜๐—ต๐—ฒ ๐—ฃ๐˜‚๐—ฟ๐—ฝ๐—ผ๐˜€๐—ฒ

๐Ÿ‘‰ Why youโ€™re building the model (e.g., valuation, budgeting, fundraising, scenario analysis).

๐Ÿ‘‰ Identify who will use the model

๐—ฆ๐˜๐—ฒ๐—ฝ ๐Ÿฎ: ๐—š๐—ฎ๐˜๐—ต๐—ฒ๐—ฟ ๐—›๐—ถ๐˜€๐˜๐—ผ๐—ฟ๐—ถ๐—ฐ๐—ฎ๐—น ๐——๐—ฎ๐˜๐—ฎ

๐Ÿ‘‰ Collect historical financial statements

๐Ÿ‘‰ Gather operational data

๐—ฆ๐˜๐—ฒ๐—ฝ ๐Ÿฏ: ๐—œ๐—ฑ๐—ฒ๐—ป๐˜๐—ถ๐—ณ๐˜† ๐—ž๐—ฒ๐˜† ๐——๐—ฟ๐—ถ๐˜ƒ๐—ฒ๐—ฟ๐˜€

๐Ÿ‘‰ Determine the main factors that drive the business

๐Ÿ‘‰ Use industry benchmarks and company-specific trends to guide assumptions.

๐—ฆ๐˜๐—ฒ๐—ฝ ๐Ÿฐ: ๐—•๐˜‚๐—ถ๐—น๐—ฑ ๐—”๐˜€๐˜€๐˜‚๐—บ๐—ฝ๐˜๐—ถ๐—ผ๐—ป๐˜€

๐Ÿ‘‰ Create realistic assumptions for future performance

๐Ÿ‘‰ Document all assumptions clearly for transparency.

๐—ฆ๐˜๐—ฒ๐—ฝ ๐Ÿฑ: ๐—ฆ๐˜๐—ฟ๐˜‚๐—ฐ๐˜๐˜‚๐—ฟ๐—ฒ ๐˜๐—ต๐—ฒ ๐— ๐—ผ๐—ฑ๐—ฒ๐—น

๐Ÿ‘‰ Inputs Section: Place all assumptions and drivers in one area for easy adjustments.

๐Ÿ‘‰ Calculations Section: Build formulas to project financial statements based on inputs.

๐Ÿ‘‰ Outputs Section: Display key outputs like projected Income Statement, Balance Sheet, and Cash Flow Statement.

๐—ฆ๐˜๐—ฒ๐—ฝ ๐Ÿฒ: ๐—ฃ๐—ฒ๐—ฟ๐—ณ๐—ผ๐—ฟ๐—บ ๐—ฆ๐—ฒ๐—ป๐˜€๐—ถ๐˜๐—ถ๐˜ƒ๐—ถ๐˜๐˜† ๐—”๐—ป๐—ฎ๐—น๐˜†๐˜€๐—ถ๐˜€

๐Ÿ‘‰ Test how changes in key assumptions (e.g., revenue growth, cost structure) impact financial outcomes.

๐Ÿ‘‰ Use data tables or scenario analysis to show best-case, base-case, and worst-case scenarios.

๐—ฆ๐˜๐—ฒ๐—ฝ ๐Ÿณ: ๐—ฉ๐—ฎ๐—น๐—ถ๐—ฑ๐—ฎ๐˜๐—ฒ ๐˜๐—ต๐—ฒ ๐— ๐—ผ๐—ฑ๐—ฒ๐—น

Cross-check formulas and calculations for accuracy.

Ensure the model balances (e.g., Assets = Liabilities + Equity).

Compare projections to historical trends and industry benchmarks.

๐—ฆ๐˜๐—ฒ๐—ฝ ๐Ÿด: ๐—ฃ๐—ฟ๐—ฒ๐˜€๐—ฒ๐—ป๐˜ ๐—ฅ๐—ฒ๐˜€๐˜‚๐—น๐˜๐˜€

Summarize key outputs (e.g., revenue, EBITDA, free cash flow).

Use charts and graphs to visualize trends and scenarios.

Highlight risks and opportunities based on the analysis.

If want to master this have a look at my Financial Modeling Program [Video course + Excel models]

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๐—ž๐—ฒ๐˜† ๐—–๐—ผ๐—บ๐—ฝ๐—ผ๐—ป๐—ฒ๐—ป๐˜๐˜€ ๐—ผ๐—ณ ๐—ฎ ๐—™๐—ถ๐—ป๐—ฎ๐—ป๐—ฐ๐—ถ๐—ฎ๐—น ๐— ๐—ผ๐—ฑ๐—ฒ๐—น:

โ˜‘๏ธ Revenue Projections: Based on sales volume, pricing, and growth rates.

โ˜‘๏ธ Expense Projections: Fixed and variable costs tied to operations.

โ˜‘๏ธ Working Capital: Changes in accounts receivable, inventory, and accounts payable.

โ˜‘๏ธ Capital Expenditures: Investments in long-term assets.

โ˜‘๏ธ Debt and Equity: Financing activities and their impact on cash flow.

How Discounted Cash Flow Works

Understanding DCF is crucial for accurate financial valuation, but what happens when we canโ€™t estimate it effectively?

๐—›๐—ฒ๐—ฟ๐—ฒ ๐—ฎ๐—ฟ๐—ฒ ๐˜€๐—ผ๐—บ๐—ฒ ๐—ธ๐—ฒ๐˜† ๐—น๐—ถ๐—บ๐—ถ๐˜๐—ฎ๐˜๐—ถ๐—ผ๐—ป๐˜€:

โŒ ๐—œ๐—ป๐—ฎ๐—ฐ๐—ฐ๐˜‚๐—ฟ๐—ฎ๐˜๐—ฒ ๐—ฉ๐—ฎ๐—น๐˜‚๐—ฎ๐˜๐—ถ๐—ผ๐—ป๐˜€

Without DCF, valuations may rely on less precise methods, leading to over- or under-estimating a companyโ€™s worth.

โŒ ๐—ฃ๐—ผ๐—ผ๐—ฟ ๐—œ๐—ป๐˜ƒ๐—ฒ๐˜€๐˜๐—บ๐—ฒ๐—ป๐˜ ๐——๐—ฒ๐—ฐ๐—ถ๐˜€๐—ถ๐—ผ๐—ป๐˜€

Lack of DCF analysis can result in misguided investments, as future cash flows arenโ€™t properly accounted for.

โŒ ๐—ฅ๐—ถ๐˜€๐—ธ ๐— ๐—ถ๐˜€๐—บ๐—ฎ๐—ป๐—ฎ๐—ด๐—ฒ๐—บ๐—ฒ๐—ป๐˜

Ignoring the time value of money can lead to underestimating risks and overestimating returns.

โŒ ๐—ฆ๐˜๐—ฎ๐—ธ๐—ฒ๐—ต๐—ผ๐—น๐—ฑ๐—ฒ๐—ฟ ๐——๐—ถ๐˜€๐˜๐—ฟ๐˜‚๐˜€๐˜

Inability to present a clear, DCF-based valuation can erode confidence among investors and stakeholders.

โŒ ๐—ฆ๐˜๐—ฟ๐—ฎ๐˜๐—ฒ๐—ด๐—ถ๐—ฐ ๐— ๐—ถ๐˜€๐—ฎ๐—น๐—ถ๐—ด๐—ป๐—บ๐—ฒ๐—ป๐˜

Without DCF, long-term financial planning may lack the rigor needed to align with business goals.

Mastering DCF isnโ€™t just a technical skillโ€”itโ€™s a strategic imperative. Letโ€™s discuss how youโ€™ve overcome challenges in DCF estimation! ๐Ÿ’ฌ

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Top 10 Financial Certifications

Interested in Finance Certification, here is what you can pass :

  • ๐Ÿ‘‰ ๐—–๐—™๐—” (Chartered Financial Analyst)
  • ๐Ÿ‘‰ ๐—–๐—ฃ๐—” (Certified Public Accountant)
  • ๐Ÿ‘‰ ๐—”๐—™๐— /๐—–๐—™๐— /๐— ๐—™๐—  (Advanced Financial Modeler / Corporate Financial Modeling / Master Financial Modeler)
  • ๐Ÿ‘‰ ๐—™๐—ฅ๐—  (Financial Risk Manager)
  • ๐Ÿ‘‰ ๐—–๐—™๐—ฃ (Certified Financial Planner)
  • ๐Ÿ‘‰ FMVA (Financial Modeling & Valuation Analyst)
  • ๐Ÿ‘‰ ๐—–๐— ๐—” (Certified Management Accountant)
  • ๐Ÿ‘‰ ๐—–๐—œ๐— ๐—” (Chartered Institute of Management Accountants)
  • ๐Ÿ‘‰ ๐—™๐—ฃ๐—” (Financial Planning Association or Financial Planning & Analysis)
  • ๐Ÿ‘‰ ๐—”๐—–๐—–๐—” (Association of Chartered Certified Accountants)

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From EBITDA to the Cash Flow

Everyone talks about EBITDA. Banks, investors, private funds, creditors, VCsโ€”but when the time comes for a transaction, everyone looks at cash flow. For business owners, EBITDA is, of course, important, but what matters most is how much money they actually take home. Thatโ€™s why I decided to create a simple graphic to highlight the most significant discrepancies between cash flow and EBITDA. Personally, I prefer cash flow. How about you?

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Leadership Skills Every CFO Must Have

Finance isnโ€™t just about numbersโ€”itโ€™s about people. The best CFOs arenโ€™t just financial experts; they are leaders who inspire, guide, and elevate their teams to success.

When leadership skills are lacking in a CFO or finance team, these problems arise:

โŒ Poor team communication ๐Ÿ‘‰ misunderstandings and inefficiencies.

โŒ Decisions are made in isolation without considering team input.

โŒ Employees feel undervalued ๐Ÿ‘‰ low engagement and productivity.

โŒ A lack of delegation results in micromanagement and operational overload.

โŒ Resistance to change and innovation ๐Ÿ‘‰ slows down financial progress.

โœ… Strong leadership skills transform a finance department into a powerhouse of efficiency and growth.

A great CFO:

  • Fostering collaboration, trust, and accountability.
  • Encourages transparency and open communication
  • Empowers employees by recognizing their strengths
  • Mentoring people development, and delegating effectively.
  • Incorporate diverse perspectives
  • Creates a resilient work culture that thrives in times of uncertainty and financial challenges.

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โ€‹

Besides, as announced, I launch a new course in a few weeks: FP&A Operating System.

Master FP&A: Video Course + Excel Tool

Confidently present insights to executives: Learn financial modeling, reporting, forecasting, budgeting, and data visualization โ€“ so you can transform your data into strategic decisions.

By the end of this course, youโ€™ll have the skills to transform complex data into powerful business decisions.

Letโ€™s join 290 students on the waitlist and get a special launch offer at an affordable price.

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