Finance · Operating Model

Samso Managed Services · Last Updated · Apr 2026

Three-Statement Modeling

A fully linked Income Statement, Balance Sheet, and Cash Flow model - every cross-statement tie enforced, every working capital schedule and debt waterfall built in, every assumption changeable in one place and rolled through three.

What the managed workflow does

Builds the IS bottoms-up

Revenue and cost driven by the same operating drivers your team owns - bookings, headcount, vendor contracts, unit economics - not top-down growth rates.

Schedules the BS line items

Working capital accounts (AR, Inventory, AP) on day-based schedules; PP&E with capex + depreciation; debt with paydown and revolvers; equity with rollforward.

Constructs the CF mechanically

Indirect method with NI from IS, D&A add-back, ΔWC from BS schedules, CapEx, and financing activities. No plug rows, no manual cross-references.

Closes the loop to cash

Net change in cash flows from CF back to the cash line on BS. The model balances by construction; ties are checked automatically each period.

Three statements · linked · with integrity ties drawn

IS · BS · CF · ~9 cross-statement linkages · auto-tied

NI → CF topNI → RED&A add-backΔ Cash → BSSTATEMENT 01Income StatementRevenueCost of revenueOperating expenses · incl. D&AOperating incomeNet incomeSTATEMENT 02Balance SheetCash & equivalentsAccounts receivableInventoryPP&E, netAccounts payableLong-term debtRetained earningsSTATEMENT 03Cash Flow StatementNet income+ Depreciation & amortization± Δ working capital− Capital expenditures± Δ debt issuance / paydown= Net change in cashIS → BS via retained earnings · IS + BS → CF via NI, D&A, ΔWC, CapEx, debt · CF → BS closes the loop on cash

Linkages modeled

Net income → retained earningsNet income → CF topD&A add-backWorking capital · ΔAR · ΔInv · ΔAPCapEx · debt issuance / paydownΔ Cash closes loop to BS

What integrity buys you

Cross-statement ties enforcedNo plug rows · no broken refsOne driver change rolls through 3Auditable formula trace

Drivers feeding the model

  • Revenue & cost build. Bookings, ARPU, retention, COGS unit cost, opex by department - every line item has its own driver tab.

  • Working capital schedules. DSO, DIO, DPO assumptions per segment - drive AR, Inventory, AP forward with explicit logic.

  • PP&E + CapEx schedule. Capital additions by category with useful-life depreciation; ties to operating capacity assumptions.

  • Debt + equity stack. Term loans, revolvers, mezz, and equity rollforward with covenants and triggers modeled.

What the model produces

  • Linked statements. IS, BS, and CF in one workbook with every linkage explicit and traceable.

  • Working capital schedule. Stand-alone WC tab feeding the BS and the CF, with assumption inputs at the top.

  • Debt waterfall. Loan-by-loan amortization, mandatory + optional paydowns, covenant tests, refinance triggers.

  • Integrity dashboard. Live tie-out checks, balance verification, and circular-reference flags so the model can't silently break.

What you get, every week

A model your CFO can defend

Linked, schedule-driven, no plug rows. Every cell traces to a driver or another cell - investors and auditors get the same answer.

Re-roll without rebuild

Change a driver - hiring plan, retention, debt covenant - and the three statements re-roll. No formula spelunking, no broken refs.

A foundation for everything else

Valuation, scenarios, and board reporting all plug into this model. One source of model truth across the finance stack.

See this in your industry

How finance & accounting reads for each sector we serve.

Technology
Retail & Consumer
Media & Entertainment
Banking & Capital Markets
Manufacturing
Insurance
Healthcare
Energy
Defense & Aerospace
Get Started

Ready to put AI to work for your business?

Book a free discovery call and we'll show you exactly where managed services can save you time and money.

Book a discovery call

Or email us at support@samso-consulting.com

Send us a message