Skills › Financial Services › 3-statement-model › formatting.md
formatting.md
118 lines · plugins/vertical-plugins/financial-analysis/skills/3-statement-model/references/formatting.md at 6056506
1# Formatting Standards Reference
3| Element | Format |
4|---------|--------|
5| Hard-coded inputs | Blue font |
6| Formulas | Black font |
7| Links to other sheets | Green font |
8| Check cells | Red if error, green if balanced |
9| Negative values | Parentheses, not minus signs |
10| Currency | No decimals for large figures, 2 decimals for per-share |
11| Percentages | 1 decimal place |
12| Headers | Bold, bottom border |
13| Units row | Include units row below headers ($ millions, %, etc.) |
Formatting Standards Reference
| Element | Format |
|---|---|
| Hard-coded inputs | Blue font |
| Formulas | Black font |
| Links to other sheets | Green font |
| Check cells | Red if error, green if balanced |
| Negative values | Parentheses, not minus signs |
| Currency | No decimals for large figures, 2 decimals for per-share |
| Percentages | 1 decimal place |
| Headers | Bold, bottom border |
| Units row | Include units row below headers ($ millions, %, etc.) |
15## Visual Separation Guidelines
17- Thin vertical border between historical and projected columns
18- Thick bottom border after section totals (e.g., Total Assets)
19- Single bottom border for subtotals
20- Double bottom border for grand totals
Visual Separation Guidelines
- Thin vertical border between historical and projected columns
- Thick bottom border after section totals (e.g., Total Assets)
- Single bottom border for subtotals
- Double bottom border for grand totals
22## Total and Subtotal Row Formatting
24All total and subtotal rows must use **bold font formatting** for their numerical values to clearly distinguish aggregated figures from individual line items.
Total and Subtotal Row Formatting
All total and subtotal rows must use bold font formatting for their numerical values to clearly distinguish aggregated figures from individual line items.
Raw lines 22 to 2526### Income Statement (P&L) Tab
27| Row | Formatting |
28|-----|------------|
29| Gross Revenue | Bold |
30| Total Cost of Revenue | Bold |
31| Gross Profit | Bold |
32| Total SG&A | Bold |
33| EBITDA | Bold |
34| EBIT | Bold |
35| EBT | Bold |
36| Net Profit After Tax | Bold |
Income Statement (P&L) Tab
| Row | Formatting |
|---|---|
| Gross Revenue | Bold |
| Total Cost of Revenue | Bold |
| Gross Profit | Bold |
| Total SG&A | Bold |
| EBITDA | Bold |
| EBIT | Bold |
| EBT | Bold |
| Net Profit After Tax | Bold |
38### Balance Sheet Tab
39| Row | Formatting |
40|-----|------------|
41| Total Current Assets | Bold |
42| Total Non-Current Assets | Bold |
43| Total Other Assets | Bold |
44| Total Assets | Bold |
45| Total Current Liabilities | Bold |
46| Total Non-Current Liabilities | Bold |
47| Total Equity | Bold |
48| Total Liabilities and Equity | Bold |
Balance Sheet Tab
| Row | Formatting |
|---|---|
| Total Current Assets | Bold |
| Total Non-Current Assets | Bold |
| Total Other Assets | Bold |
| Total Assets | Bold |
| Total Current Liabilities | Bold |
| Total Non-Current Liabilities | Bold |
| Total Equity | Bold |
| Total Liabilities and Equity | Bold |
50### Cash Flow Statement Tab
51| Row | Formatting |
52|-----|------------|
53| Cash Generated from Operations Before Working Capital Changes | Bold |
54| Total Working Capital Changes | Bold |
55| Net Cash Generated from Operations | Bold |
56| Net Cash Flow from Investing Activities | Bold |
57| Net Cash Flow from Financing Activities | Bold |
58| Closing Cash Balance | Bold |
60**Note:** This list is non-exhaustive. Apply bold formatting to any row that represents a total, subtotal, or summary calculation across the model.
Cash Flow Statement Tab
| Row | Formatting |
|---|---|
| Cash Generated from Operations Before Working Capital Changes | Bold |
| Total Working Capital Changes | Bold |
| Net Cash Generated from Operations | Bold |
| Net Cash Flow from Investing Activities | Bold |
| Net Cash Flow from Financing Activities | Bold |
| Closing Cash Balance | Bold |
Note: This list is non-exhaustive. Apply bold formatting to any row that represents a total, subtotal, or summary calculation across the model.
Raw lines 50 to 6162## Balance Sheet Check Row Formatting
64The Balance Sheet check row (below Total Liabilities and Equity) uses conditional number formatting that displays non-zero values in red. When the balance sheet balances correctly (check = 0), the values display in black or standard formatting.
66| Check Value | Font Color |
67|-------------|------------|
68| = 0 (balanced) | Black (standard) |
69| ≠ 0 (error) | Red |
71**Implementation:** Apply custom number format `[Red][<>0]0.00;[Red][<>0](0.00);0.00` or use Excel conditional formatting with the rule "Cell Value ≠ 0" → Red font.
Balance Sheet Check Row Formatting
The Balance Sheet check row (below Total Liabilities and Equity) uses conditional number formatting that displays non-zero values in red. When the balance sheet balances correctly (check = 0), the values display in black or standard formatting.
| Check Value | Font Color |
|---|---|
| = 0 (balanced) | Black (standard) |
| ≠ 0 (error) | Red |
Implementation: Apply custom number format [Red][<>0]0.00;[Red][<>0](0.00);0.00 or use Excel conditional formatting with the rule "Cell Value ≠ 0" → Red font.
73## Margin Row Formatting
75| Element | Format |
76|---------|--------|
77| Margin % rows | Indent, italics, 1 decimal place |
78| Positive trend | No special formatting (or subtle green) |
79| Negative trend | Flag for review (subtle yellow) |
80| Below peer average | Consider highlighting for discussion |
Margin Row Formatting
| Element | Format |
|---|---|
| Margin % rows | Indent, italics, 1 decimal place |
| Positive trend | No special formatting (or subtle green) |
| Negative trend | Flag for review (subtle yellow) |
| Below peer average | Consider highlighting for discussion |
82## Credit Metric Formatting
84| Element | Format |
85|---------|--------|
86| Leverage multiples | 1 decimal with "x" suffix (e.g., 2.5x) |
87| Percentages | 1 decimal with "%" suffix |
88| Net Debt negative | Parentheses, indicates net cash position |
89| Section header | Bold, "CREDIT METRICS" |
90| Separator line | Thin border above credit metrics section |
Credit Metric Formatting
| Element | Format |
|---|---|
| Leverage multiples | 1 decimal with "x" suffix (e.g., 2.5x) |
| Percentages | 1 decimal with "%" suffix |
| Net Debt negative | Parentheses, indicates net cash position |
| Section header | Bold, "CREDIT METRICS" |
| Separator line | Thin border above credit metrics section |
92## Credit Metric Threshold Colors
94| Metric | Green | Yellow | Red |
95|--------|-------|--------|-----|
96| Total Debt / EBITDA | < 2.5x | 2.5x-4.0x | > 4.0x |
97| Net Debt / EBITDA | < 2.0x | 2.0x-3.5x | > 3.5x |
98| Interest Coverage | > 4.0x | 2.5x-4.0x | < 2.5x |
99| Debt / Total Cap | < 40% | 40%-60% | > 60% |
100| Current Ratio | > 1.5x | 1.0x-1.5x | < 1.0x |
101| Quick Ratio | > 1.0x | 0.75x-1.0x | < 0.75x |
Credit Metric Threshold Colors
| Metric | Green | Yellow | Red |
|---|---|---|---|
| Total Debt / EBITDA | < 2.5x | 2.5x-4.0x | > 4.0x |
| Net Debt / EBITDA | < 2.0x | 2.0x-3.5x | > 3.5x |
| Interest Coverage | > 4.0x | 2.5x-4.0x | < 2.5x |
| Debt / Total Cap | < 40% | 40%-60% | > 60% |
| Current Ratio | > 1.5x | 1.0x-1.5x | < 1.0x |
| Quick Ratio | > 1.0x | 0.75x-1.0x | < 0.75x |
103## Conditional Formatting for Checks Tab
105- Cell contains pass indicator → Green fill
106- Cell contains fail indicator → Red fill
107- Cell contains warning → Yellow fill
108- Difference cells = 0 → Light green fill
109- Difference cells ≠ 0 → Light red fill
Conditional Formatting for Checks Tab
- Cell contains pass indicator → Green fill
- Cell contains fail indicator → Red fill
- Cell contains warning → Yellow fill
- Difference cells = 0 → Light green fill
- Difference cells ≠ 0 → Light red fill
111## Margin Reasonability Flags
113- Gross Margin < 0% → ERROR: Review COGS
114- Gross Margin > 80% → WARNING: Verify revenue/COGS
115- EBITDA Margin < 0% → FLAG: Operating losses
116- EBITDA Margin > 50% → WARNING: Unusually high
117- Net Margin < 0% → FLAG: Net losses (may be acceptable in growth phase)
118- Net Margin > Gross Margin → ERROR: Formula issue
Margin Reasonability Flags
- Gross Margin < 0% → ERROR: Review COGS
- Gross Margin > 80% → WARNING: Verify revenue/COGS
- EBITDA Margin < 0% → FLAG: Operating losses
- EBITDA Margin > 50% → WARNING: Unusually high
- Net Margin < 0% → FLAG: Net losses (may be acceptable in growth phase)
- Net Margin > Gross Margin → ERROR: Formula issue