Finance Lab
One driver, three statements.
Revenue to gross profit to EBIT to interest to net income to cash. Change any driver on the left and the engine propagates it through every statement on the right, with the dependency chain shown explicitly.
Financial statement playground
One driver, three statements.
Change a value below. The engine recalculates revenue, profit, tax, working capital, cash, and the balance sheet in one pass.
Growth & cost
Average selling price per unit.
Volume planned for the period.
Direct cost of one unit.
Overheads that do not move with volume.
Working capital & assets
Non-cash charge on fixed assets.
How long customers take to pay.
How long stock sits before sale.
How long you take to pay suppliers.
Financing & tax
Borrowings due beyond a year.
Borrowings due within a year.
Annual rate on total debt.
Effective tax on profit.
Consequences
What changed
Revenue
৳3,780,000
Gross margin
48.8%
EBIT
৳805,000
Net income
৳368,625
Cash
৳1,518,571
Return on equity
5.7%
Current ratio
2.32×
Debt / equity
0.51×
Financial risk
8/100
Resilient · 0 is resilient; 100 is severely stressed.
Dependency propagation
Revenue to cash
Changed values are marked
Unit price
৳420
Units sold
৳9,000
Revenue
৳3,780,000
Cost of goods sold
৳1,935,000
Gross profit
৳1,845,000
Operating expenses
৳780,000
EBIT
৳805,000
Interest expense
৳313,500
Profit before tax
৳491,500
Tax
৳122,875
Net income
৳368,625
Operating cash flow
৳-247,704
Net change in cash
৳-581,429
Closing cash
৳1,518,571
Total debt
৳3,300,000
Every row is produced by the finance engine. Working capital moves with revenue, revenue moves with price and volume, and cash is whatever is left after the working-capital build and capital expenditure.
Profit bridge
From revenue to net income
Income statement
Accrual view of the period
৳
| Revenue | ৳3.78m |
|---|---|
| Cost of goods sold | ৳-1.94m |
| Gross profit | ৳1.84m |
| Operating expenses | ৳-780.0k |
| Depreciation | ৳-260.0k |
| Operating profit (EBIT) | ৳805.0k |
| Interest expense | ৳-313.5k |
| Profit before tax | ৳491.5k |
| Tax | ৳-122.9k |
| Net income | ৳368.6k |
Balance sheet
Closing position
৳
| Cash | ৳1.52m |
|---|---|
| Receivables | ৳600.7k |
| Inventory | ৳508.9k |
| Current assets | ৳2.63m |
| Fixed assets (net) | ৳7.40m |
| Total assets | ৳10.03m |
| Payables | ৳233.3k |
| Short-term debt | ৳900.0k |
| Current liabilities | ৳1.13m |
| Long-term debt | ৳2.40m |
| Total liabilities | ৳3.53m |
| Equity | ৳6.49m |
| Total liabilities and equity | ৳10.03m |
Cash flow statement
Why cash moved
৳
| Net income | ৳368.6k |
|---|---|
| Add back depreciation | ৳260.0k |
| Change in receivables | ৳-600.7k |
| Change in inventory | ৳-508.9k |
| Change in payables | ৳233.3k |
| Operating cash flow | ৳-247.7k |
| Capital expenditure | ৳-260.0k |
| Investing cash flow | ৳-260.0k |
| Debt issued | ৳0 |
| Debt repaid | ৳-0 |
| Dividends paid | ৳-73.7k |
| Financing cash flow | ৳-73.7k |
| Net change in cash | ৳-581.4k |
| Closing cash | ৳1.52m |
AI explainer
The explainer reads the engine's structured output. It never calculates anything itself.