PDF
The monthly pack
Nine pages in a fixed order. A missing page is a defect. Extra pages are added only by a signed change to the statement of work.
- Operating summary. Period actuals against budget and against prior year, with three commentary bullets.
- Profit and loss. Mapped P&L to the signed chart, including one-offs on a separate line.
- Cash movement. Opening bank, operating, investing and financing lines, closing bank.
- Working capital. Receivables, inventory and payables with days metrics as defined.
- Channel or site contribution. Grain agreed in the cost map.
- Cohort or utilisation view. Used where the sector economics require it.
- Forecast versus actual on the driver sheet. Current quarter only.
- Variance commentary. The three questions, written in full sentences.
- Appendix. Reconciliation ticks, version stamp, assumption changes this period.
The rolling cash view
The 13-week model is a sheet inside the workbook, not a separate product. Column one is actuals from the latest bank file. Columns two to thirteen are forecast. Receipts are built from the receivables ageing and from a collection-rate assumption that sits on the register. Payroll, CPF and other statutory payments sit on the calendar dates they fall. Supplier payments follow stated terms unless a run has been moved and logged. Tax instalments and rent are hard-coded to invoice dates. Refresh day is named in the statement of work, usually Monday 12:00 SGT, using Friday’s bank file. If the bank file is late, the sheet carries last week’s actuals and a note on the exception list. The cash view is a scenario. It is not a statement that cash will land on a given day.
The dashboard
The screen holds the current period and the trailing twelve months for the same metrics that appear in the pack. It does not hold a second definition of contribution or cash. Access is through the client’s existing BI tool or, where none exists, through a controlled spreadsheet view. Refresh happens after the pack is signed, so an operator cannot read a number on screen that the board PDF has not yet issued. Intra-month actuals (bank, bookings, utilisation) can sit on a separate operational tile if the statement of work lists them. Those tiles are labelled as unaudited intra-month figures and are not mixed into the signed pack metrics.
Quality controls
Four controls sit on every issue. Reconciliation checks: pack P&L to ledger, cash page to bank, contribution page to net revenue. Version control: the PDF footer carries a version stamp that matches the workbook name. Change log: definition or driver edits are dated, described, and linked to the first pack that uses them. Audit trail of assumptions: the assumption sheet in the model is exported into the pack appendix whenever a rate changes. A reviewer who did not build the pack can retie a figure from those four artefacts. If a control fails, the pack is held past T+4 until the fail is cleared or explicitly accepted by the client decision-maker.
Handover and documentation
At the end of a build, and at the end of a retainer if the client takes the operation in-house, we hand over three documents and a walkthrough. The operating manual covers intake, freeze, review and issue, with names of source files and SGT times. The definitions register is the signed table of metrics. The model walkthrough is a recorded or live session that steps through drivers, the cash sheet and the scenario copies. Access credentials remain on client-owned systems. Copies we held for the engagement are deleted on project close as described in the privacy notice.