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0.7147, 0.7637, 0.8476, 0.8318, 0.804, 0.7883, 0.724, 0.7425, 0.6281, 0.6664, 0.7329, 0.744, 0.7191, 0.7335, 0.7125, 0.6814, 0.6284, 0.6003, 0.5806, 0.5565, 0.5329, 0.5332, 0.5217, 0.5145 ], "fy2026": 0.742, "fy2027": 0.6165, "total_rule": "ratio" }, { "key": "cap", "label": "Available hours", "basis": "", "section": "FIRM", "format": "num1", "kind": "calc", "bold": false, "values": [ 4148, 4158, 4862, 4158, 3666, 4706, 5070, 3952, 5243.332, 5169.1138, 5083.0985, 5192.3067, 4416.7521, 4528.288, 4829.3998, 4278.3873, 3242.8846, 4368.7054, 4208.246, 3664.8603, 4297.2617, 3893.3795, 4050.1487, 4360.0447 ], "fy2026": 55407.851, "fy2027": 50138.3582, "total_rule": "sum" }, { "key": "new", "label": "Hours of new work not yet identified", "basis": "", "section": "FIRM", "format": "num1", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 518.0818, 482.2028, 596.6809, 536.2401, 669.1338, 905.0519, 847.5294, 1286.498, 1339.9507, 1270.4263, 1608.0025, 1454.6765, 1567.0091, 1722.29 ], "fy2026": 1000.2846, "fy2027": 13803.4893, "total_rule": "sum" }, { "key": "dem", "label": "Chargeable hours demanded", "basis": "", "section": "FIRM", "format": "num1", "kind": "calc", "bold": false, "values": [ 2518.7, 2774.8, 3591.3, 3102.8, 3143.9, 3918.4, 3342.7, 2659.5, 3375.1195, 3367.8612, 3561.0327, 3676.9537, 3113.4027, 3295.7609, 3216.3644, 2521.9368, 1802.7063, 2330.4906, 2176.2445, 1824.9209, 2059.3691, 1865.8691, 1903.6859, 2024.1664 ], "fy2026": 39033.067, "fy2027": 28134.9176, "total_rule": "sum" }, { "key": "own", "label": "Chargeable hours, own staff", "basis": "", "section": "FIRM", "format": "num1", "kind": "calc", "bold": false, "values": [ 2472.7, 2684.9, 3564.8, 2969.7, 2809.6, 3492.2, 3177.4, 2550.5, 3194.0075, 3323.1787, 3520.4291, 3630.9316, 3017.5472, 3150.312, 3216.3644, 2521.9368, 1802.7063, 2330.4906, 2176.2445, 1824.9209, 2059.3691, 1865.8691, 1903.6859, 2024.1664 ], "fy2026": 37390.347, "fy2027": 27893.6132, "total_rule": "sum" }, { "key": "sub", "label": "Chargeable hours, subcontractors", "basis": "", "section": "FIRM", "format": "num1", "kind": "calc", "bold": false, "values": [ 46, 89.9, 26.5, 133.1, 334.3, 426.2, 165.3, 109, 181.1121, 44.6824, 40.6035, 46.022, 95.8555, 145.4488, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 1642.7201, "fy2027": 241.3044, "total_rule": "sum" }, { "key": "util", "label": "UTILISATION (own chargeable / available)", "basis": "", "section": "FIRM", "format": "pct", "kind": "calc", "bold": true, "values": [ 0.5961, 0.6457, 0.7332, 0.7142, 0.7664, 0.7421, 0.6267, 0.6454, 0.6092, 0.6429, 0.6926, 0.6993, 0.6832, 0.6957, 0.666, 0.5895, 0.5559, 0.5335, 0.5171, 0.498, 0.4792, 0.4792, 0.47, 0.4643 ], "fy2026": 0.6748, "fy2027": 0.5563, "total_rule": "ratio" }, { "key": "util_tgt", "label": "Target utilisation, weighted by available hours", "basis": "sum of available x target / available", "section": "FIRM", "format": "pct", "kind": "calc", "bold": false, "values": [ 0.7364, 0.7368, 0.7394, 0.7368, 0.7394, 0.7394, 0.7394, 0.7394, 0.7438, 0.7456, 0.7453, 0.745, 0.7447, 0.7443, 0.744, 0.7305, 0.7301, 0.7298, 0.7294, 0.7291, 0.7287, 0.7283, 0.728, 0.7276 ], "fy2026": 0.7408, "fy2027": 0.7332, "total_rule": "ratio" }, { "key": "idle", "label": "Cost of hours below target (standard cost rate; negative = above target)", "basis": "(available x target - own) x standard cost rate x pay factor", "section": "FIRM", "format": "int", "kind": "calc", "bold": false, "values": [ 83377.2518, 59738.2368, 22172.994, 27671.8004, -4908.7631, 6809.187, 71459.3055, 47094.5631, 73485.4219, 62179.15, 29205.9934, 27553.8086, 30764.4841, 26452.4029, 44854.2553, 75772.5269, 68947.6899, 102893.6604, 106402.0075, 99851.5688, 125308.8005, 113592.9561, 122017.7895, 133980.7186 ], "fy2026": 505838.9494, "fy2027": 1050838.8603, "total_rule": "sum" }, { "key": "subshare", "label": "Subcontractor share of chargeable hours", "basis": "", "section": "FIRM", "format": "pct", "kind": "calc", "bold": false, "values": [ 0.0183, 0.0324, 0.0074, 0.0429, 0.1063, 0.1088, 0.0495, 0.041, 0.0537, 0.0133, 0.0114, 0.0125, 0.0308, 0.0441, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0.0421, "fy2027": 0.0086, "total_rule": "ratio" }, { "key": "lev", "label": "Leverage: fee earners per partner (partners incl. the founder)", "basis": "(fee earners - partners) / (partners + founder)", "section": "FIRM", "format": "num1", "kind": "calc", "bold": false, "values": [ 6.75, 7, 7.25, 7, 7.25, 7.25, 7.25, 7.25, 7.7038, 7.9041, 7.8528, 7.802, 7.7515, 7.7013, 7.6515, 6.352, 6.3122, 6.2728, 6.2335, 6.1946, 6.1559, 6.1174, 6.0792, 6.0413 ], "fy2026": 7.802, "fy2027": 6.0413, "total_rule": "last" } ] }, "Receivables": { "title": "TRADE RECEIVABLES, CREDIT LOSS PROVISIONS AND DEBTOR DAYS (EUR)", "description": "Receivables by group. Pelzhoff: output VAT corrected in the month of the insolvency application (UStG s17; UStAE 17.1(16)) and the net claim provided at 95% (IFRS 9 credit-impaired). Every other receivable carries the general expected credit loss rate (simplified approach).", "months": 24, "rows": [ { "key": "ar_de", "label": "Clients in Germany (excl. Pelzhoff)", "basis": "Clients", "section": "RECEIVABLES BY GROUP (incl. VAT)", "format": "int", "kind": "calc", "bold": false, "values": [ 712895.5215, 670346.0815, 665780.1664, 815125.1939, 734715.0005, 827102.1112, 915707.4454, 897260.4431, 1094172.8505, 967498.1221, 1136448.1516, 1298035.2057, 1441301.1367, 1287659.905, 1114331.5403, 1146435.7823, 983285.6658, 732651.1981, 756770.8313, 820393.9759, 754725.7698, 766348.7079, 767378.9105, 737955.4491 ], "fy2026": 1298035.2057, "fy2027": 737955.4491, "total_rule": "last" }, { "key": "ar_int", "label": "Clients in Austria and Switzerland (no German VAT)", "basis": "Clients", "section": "RECEIVABLES BY GROUP (incl. VAT)", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 59471.79, 68936.55, 64551.02, 105075.76, 65658.62, 78067.52, 168993.2, 135414.2884, 156557.8546, 60757.8627, 0, 22736.5769, 57477.2217, 72516.7769, 76429.05, 65251.1268, 73075.6731, 52096.0196, 34954.1689, 11124.9025, 0, 0 ], "fy2026": 60757.8627, "fy2027": 0, "total_rule": "last" }, { "key": "ar_pel", "label": "Pelzhoff (insolvent; net of the VAT corrected)", "basis": "Clients", "section": "RECEIVABLES BY GROUP (incl. VAT)", "format": "int", "kind": "calc", "bold": false, "values": [ 36076.8065, 59097.3223, 61023.2319, 63137.1899, 71975.2379, 105634.2808, 123036.4612, 123036.4612, 123036.4612, 123036.4612, 123036.4612, 123036.4612, 123036.4612, 123036.4612, 123036.4612, 123036.4612, 123036.4612, 123036.4612, 123036.4612, 123036.4612, 123036.4612, 123036.4612, 123036.4612, 123036.4612 ], "fy2026": 123036.4612, "fy2027": 123036.4612, "total_rule": "last" }, { "key": "ar_gross", "label": "TRADE RECEIVABLES, GROSS", "basis": "", "section": "RECEIVABLES BY GROUP (incl. VAT)", "format": "int", "kind": "calc", "bold": true, "values": [ 748972.328, 729443.4038, 786275.1883, 947198.9338, 871241.2584, 1037812.152, 1104402.5266, 1098364.4243, 1386202.5117, 1225948.8717, 1416042.4674, 1481829.5296, 1564337.5979, 1433432.9431, 1294845.2233, 1341989.0204, 1182751.1771, 920938.7861, 952882.9656, 995526.4566, 912716.3999, 900510.0715, 890415.3717, 860991.9103 ], "fy2026": 1481829.5296, "fy2027": 860991.9103, "total_rule": "last" }, { "key": "pel_charge", "label": "Pelzhoff: specific provision charged", "basis": "A: ledger; F: none", "section": "PROVISIONS (IFRS 9)", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 116884.65, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 116884.65, "fy2027": 0, "total_rule": "sum" }, { "key": "pel_prov", "label": "Pelzhoff: specific provision held", "basis": "opening + charge", "section": "PROVISIONS (IFRS 9)", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 116884.65, 116884.65, 116884.65, 116884.65, 116884.65, 116884.65, 116884.65, 116884.65, 116884.65, 116884.65, 116884.65, 116884.65, 116884.65, 116884.65, 116884.65, 116884.65, 116884.65, 116884.65 ], "fy2026": 116884.65, "fy2027": 116884.65, "total_rule": "last" }, { "key": "ecl_rate", "label": "General expected credit loss rate", "basis": "A: policy; F: scenario", "section": "PROVISIONS (IFRS 9)", "format": "pct", "kind": "calc", "bold": false, "values": [ 0.005, 0.005, 0.005, 0.005, 0.005, 0.005, 0.005, 0.005, 0.02, 0.02, 0.02, 0.02, 0.02, 0.02, 0.02, 0.02, 0.02, 0.02, 0.02, 0.02, 0.02, 0.02, 0.02, 0.02 ], "fy2026": 0.01, "fy2027": 0.02, "total_rule": "avg" }, { "key": "ecl_base", "label": "Receivables under the general provision", "basis": "gross less Pelzhoff from its application", "section": "PROVISIONS (IFRS 9)", "format": "int", "kind": "calc", "bold": false, "values": [ 748972.328, 729443.4038, 786275.1883, 947198.9338, 871241.2584, 1037812.152, 981366.0654, 975327.9631, 1263166.0505, 1102912.4105, 1293006.0062, 1358793.0684, 1441301.1367, 1310396.4819, 1171808.7621, 1218952.5592, 1059714.7159, 797902.3249, 829846.5044, 872489.9954, 789679.9387, 777473.6103, 767378.9105, 737955.4491 ], "fy2026": 1358793.0684, "fy2027": 737955.4491, "total_rule": "last" }, { "key": "ecl_prov", "label": "General provision held", "basis": "base x rate", "section": "PROVISIONS (IFRS 9)", "format": "int", "kind": "calc", "bold": false, "values": [ 3744.8616, 3647.217, 3931.3759, 4735.9947, 4356.2063, 5189.0608, 4906.8303, 4876.6398, 25263.321, 22058.2482, 25860.1201, 27175.8614, 28826.0227, 26207.9296, 23436.1752, 24379.0512, 21194.2943, 15958.0465, 16596.9301, 17449.7999, 15793.5988, 15549.4722, 15347.5782, 14759.109 ], "fy2026": 27175.8614, "fy2027": 14759.109, "total_rule": "last" }, { "key": "ecl_charge", "label": "General provision charge / (release)", "basis": "movement", "section": "PROVISIONS (IFRS 9)", "format": "int", "kind": "calc", "bold": false, "values": [ -1042.9984, -97.6446, 284.1589, 804.6187, -379.7884, 832.8545, -282.2304, -30.1905, 20386.6812, -3205.0728, 3801.8719, 1315.7412, 1650.1614, -2618.0931, -2771.7544, 942.8759, -3184.7569, -5236.2478, 638.8836, 852.8698, -1656.2011, -244.1266, -201.894, -588.4692 ], "fy2026": 22388.0014, "fy2027": -12416.7524, "total_rule": "sum" }, { "key": "charge", "label": "BAD DEBTS AND CREDIT LOSSES (P&L)", "basis": "", "section": "PROVISIONS (IFRS 9)", "format": "int", "kind": "calc", "bold": true, "values": [ -1042.9984, -97.6446, 284.1589, 804.6187, -379.7884, 832.8545, 116602.4196, -30.1905, 20386.6812, -3205.0728, 3801.8719, 1315.7412, 1650.1614, -2618.0931, -2771.7544, 942.8759, -3184.7569, -5236.2478, 638.8836, 852.8698, -1656.2011, -244.1266, -201.894, -588.4692 ], "fy2026": 139272.6514, "fy2027": -12416.7524, "total_rule": "sum" }, { "key": "ar_net", "label": "TRADE RECEIVABLES, NET (to balance sheet)", "basis": "", "section": "PROVISIONS (IFRS 9)", "format": "int", "kind": "calc", "bold": true, "values": [ 745227.4664, 725796.1868, 782343.8124, 942462.9391, 866885.0521, 1032623.0912, 982611.0463, 976603.1345, 1244054.5407, 1087005.9735, 1273297.6973, 1337769.0182, 1418626.9252, 1290340.3634, 1154524.398, 1200725.3192, 1044672.2328, 788096.0896, 819401.3855, 861192.0067, 780038.1512, 768075.9493, 758183.1435, 729348.1513 ], "fy2026": 1337769.0182, "fy2027": 729348.1513, "total_rule": "last" }, { "key": "inv", "label": "Invoiced incl. VAT", "basis": "Clients", "section": "INVOICED, COLLECTED AND DAYS", "format": "int", "kind": "calc", "bold": false, "values": [ 527612.918, 586360.3858, 614792.8045, 784999.8755, 628833.6246, 808468.5436, 829091.7946, 733153.3777, 623532.1877, 529212.6077, 800106.651, 723254.9798, 862565.5954, 657678.5024, 694872.086, 685427.8796, 515809.3728, 423622.669, 512620.1493, 495844.3288, 406803.6336, 475687.8633, 413908.1819, 433111.8268 ], "fy2026": 8189419.7505, "fy2027": 6577952.0889, "total_rule": "sum" }, { "key": "rec", "label": "Collected", "basis": "Clients", "section": "INVOICED, COLLECTED AND DAYS", "format": "int", "kind": "calc", "bold": false, "values": [ 736213.53, 605889.31, 557961.02, 624076.13, 704791.3, 641897.65, 739124.49, 739191.48, 335694.1004, 689466.2476, 610013.0553, 657467.9176, 780057.5271, 788583.1572, 833459.8058, 638284.0825, 675047.2161, 685435.0599, 480675.9699, 453200.8377, 489613.6904, 487894.1917, 424002.8818, 462535.2882 ], "fy2026": 7641786.2309, "fy2027": 7198789.7082, "total_rule": "sum" }, { "key": "dso", "label": "Debtor days (gross receivables / invoicing of the last three months x days)", "basis": "", "section": "INVOICED, COLLECTED AND DAYS", "format": "num1", "kind": "calc", "bold": false, "values": [ 44.006, 38.6339, 40.9337, 42.4442, 39.5116, 42.4969, 44.8311, 42.6241, 58.3457, 59.8056, 65.9855, 66.4182, 60.32, 57.5035, 52.6095, 58.6056, 57.3876, 51.577, 60.3733, 63.9545, 59.3314, 60.1065, 62.5022, 59.8857 ], "fy2026": 66.4182, "fy2027": 59.8857, "total_rule": "last" }, { "key": "dso_x", "label": "Debtor days excluding Pelzhoff", "basis": "", "section": "INVOICED, COLLECTED AND DAYS", "format": "num1", "kind": "calc", "bold": false, "values": [ 41.8863, 35.5039, 37.7568, 39.615, 36.2474, 38.1713, 39.8367, 37.8494, 53.167, 53.8035, 60.2522, 60.9035, 55.5758, 52.5677, 47.6105, 53.2325, 51.4178, 44.6864, 52.5779, 56.0504, 51.3334, 51.8942, 53.8657, 51.328 ], "fy2026": 60.9035, "fy2027": 51.328, "total_rule": "last" } ] }, "Overheads": { "title": "OVERHEADS (EUR, ex VAT)", "description": "Actual months from the ledger; forecast from the monthly base in column C with overhead inflation from FY2027 and the discretionary factor on marketing, training and entertainment. Recruitment = base + agency fees and campus costs of the planned hires. Column D holds the share of each line bearing German input VAT.", "months": 24, "rows": [ { "key": "base_rent", "label": "Office rent and service charges, Munich", "basis": "monthly base; VAT share", "section": "FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT)", "format": "int", "kind": "input", "bold": false, "value_c": 24000, "value_d": 1 }, { "key": "base_it", "label": "IT, software and research databases", "basis": "monthly base; VAT share", "section": "FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT)", "format": "int", "kind": "input", "bold": false, "value_c": 13500, "value_d": 0.4 }, { "key": "base_cars", "label": "Company car leases (partners and directors)", "basis": "monthly base; VAT share", "section": "FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT)", "format": "int", "kind": "input", "bold": false, "value_c": 6300, "value_d": 1 }, { "key": "base_recruit", "label": "Recruitment (agency fees and campus)", "basis": "monthly base; VAT share", "section": "FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT)", "format": "int", "kind": "input", "bold": false, "value_c": 2500, "value_d": 1 }, { "key": "base_mkt", "label": "Marketing, events and business development (discretionary)", "basis": "monthly base; VAT share", "section": "FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT)", "format": "int", "kind": "input", "bold": false, "value_c": 8500, "value_d": 0.8 }, { "key": "base_train", "label": "Training and certifications (discretionary)", "basis": "monthly base; VAT share", "section": "FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT)", "format": "int", "kind": "input", "bold": false, "value_c": 5500, "value_d": 0.7 }, { "key": "base_ins", "label": "Insurance (professional indemnity, D&O, office)", "basis": "monthly base; VAT share", "section": "FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT)", "format": "int", "kind": "input", "bold": false, "value_c": 3800, "value_d": 0 }, { "key": "base_prof", "label": "Tax adviser, legal and payroll bureau", "basis": "monthly base; VAT share", "section": "FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT)", "format": "int", "kind": "input", "bold": false, "value_c": 6000, "value_d": 1 }, { "key": "base_office", "label": "Office running costs and supplies", "basis": "monthly base; VAT share", "section": "FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT)", "format": "int", "kind": "input", "bold": false, "value_c": 4200, "value_d": 1 }, { "key": "base_ent", "label": "Client entertainment (30% not deductible) (discretionary)", "basis": "monthly base; VAT share", "section": "FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT)", "format": "int", "kind": "input", "bold": false, "value_c": 2400, "value_d": 1 }, { "key": "base_bank", "label": "Bank charges", "basis": "monthly base; VAT share", "section": "FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing German input VAT)", "format": "int", "kind": "input", "bold": false, "value_c": 500, "value_d": 0 }, { "key": "ox_rent", "label": "Office rent and service charges, Munich", "basis": "A: ledger; F: base x inflation", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": false, "values": [ 24000, 24000, 24000, 24000, 24000, 24000, 24000, 24000, 24000, 24000, 24000, 24000, 24720, 24720, 24720, 24720, 24720, 24720, 24720, 24720, 24720, 24720, 24720, 24720 ], "fy2026": 288000, "fy2027": 296640, "total_rule": "sum" }, { "key": "ox_it", "label": "IT, software and research databases", "basis": "A: ledger; F: base x inflation", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": false, "values": [ 13323, 11848, 13014, 13385, 12393, 12973, 14038, 12445, 13500, 13500, 13500, 13500, 13905, 13905, 13905, 13905, 13905, 13905, 13905, 13905, 13905, 13905, 13905, 13905 ], "fy2026": 157419, "fy2027": 166860, "total_rule": "sum" }, { "key": "ox_cars", "label": "Company car leases (partners and directors)", "basis": "A: ledger; F: base x inflation", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": false, "values": [ 6300, 6300, 6300, 6300, 6300, 6300, 6300, 6300, 6300, 6300, 6300, 6300, 6489, 6489, 6489, 6489, 6489, 6489, 6489, 6489, 6489, 6489, 6489, 6489 ], "fy2026": 75600, "fy2027": 77868, "total_rule": "sum" }, { "key": "ox_recruit", "label": "Recruitment (agency fees and campus)", "basis": "A: ledger; F: base x inflation", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": false, "values": [ 2600, 27140, 5000, 2400, 5000, 2600, 20760, 2400, 7500, 20760, 2500, 2500, 2575, 2575, 2575, 2575, 2575, 2575, 2575, 2575, 2575, 2575, 2575, 2575 ], "fy2026": 101160, "fy2027": 30900, "total_rule": "sum" }, { "key": "ox_mkt", "label": "Marketing, events and business development", "basis": "A: ledger; F: base x inflation x discretionary factor", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": false, "values": [ 5271, 8257, 10457, 8493, 12186, 9257, 5399, 4572, 6800, 6800, 6800, 6800, 7004, 7004, 7004, 7004, 7004, 7004, 7004, 7004, 7004, 7004, 7004, 7004 ], "fy2026": 91092, "fy2027": 84048, "total_rule": "sum" }, { "key": "ox_train", "label": "Training and certifications", "basis": "A: ledger; F: base x inflation x discretionary factor", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": false, "values": [ 5605, 5445, 6213, 4981, 5559, 4687, 5685, 5719, 4400, 4400, 4400, 4400, 4532, 4532, 4532, 4532, 4532, 4532, 4532, 4532, 4532, 4532, 4532, 4532 ], "fy2026": 61494, "fy2027": 54384, "total_rule": "sum" }, { "key": "ox_ins", "label": "Insurance (professional indemnity, D&O, office)", "basis": "A: ledger; F: base x inflation", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": false, "values": [ 4119, 3907, 3985, 3702, 4027, 3507, 3886, 3767, 3800, 3800, 3800, 3800, 3914, 3914, 3914, 3914, 3914, 3914, 3914, 3914, 3914, 3914, 3914, 3914 ], "fy2026": 46100, "fy2027": 46968, "total_rule": "sum" }, { "key": "ox_prof", "label": "Tax adviser, legal and payroll bureau", "basis": "A: ledger; F: base x inflation", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": false, "values": [ 6233, 5637, 5729, 6326, 5700, 5710, 5806, 6151, 6000, 6000, 6000, 6000, 6180, 6180, 6180, 6180, 6180, 6180, 6180, 6180, 6180, 6180, 6180, 6180 ], "fy2026": 71292, "fy2027": 74160, "total_rule": "sum" }, { "key": "ox_office", "label": "Office running costs and supplies", "basis": "A: ledger; F: base x inflation", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": false, "values": [ 3851, 4498, 4617, 4280, 4042, 4355, 4019, 4380, 4200, 4200, 4200, 4200, 4326, 4326, 4326, 4326, 4326, 4326, 4326, 4326, 4326, 4326, 4326, 4326 ], "fy2026": 50842, "fy2027": 51912, "total_rule": "sum" }, { "key": "ox_ent", "label": "Client entertainment (30% not deductible)", "basis": "A: ledger; F: base x inflation x discretionary factor", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": false, "values": [ 1273, 1886, 2918, 2101, 2460, 2320, 1522, 990, 1920, 1920, 1920, 1920, 1977.6, 1977.6, 1977.6, 1977.6, 1977.6, 1977.6, 1977.6, 1977.6, 1977.6, 1977.6, 1977.6, 1977.6 ], "fy2026": 23150, "fy2027": 23731.2, "total_rule": "sum" }, { "key": "ox_bank", "label": "Bank charges", "basis": "A: ledger; F: base x inflation", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": false, "values": [ 474, 452, 527, 434, 439, 516, 459, 506, 500, 500, 500, 500, 515, 515, 515, 515, 515, 515, 515, 515, 515, 515, 515, 515 ], "fy2026": 5807, "fy2027": 6180, "total_rule": "sum" }, { "key": "T_ox", "label": "TOTAL OVERHEADS", "basis": "", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": true, "values": [ 73049, 99370, 82760, 76402, 82106, 76225, 91874, 71230, 78920, 92180, 73920, 73920, 76137.6, 76137.6, 76137.6, 76137.6, 76137.6, 76137.6, 76137.6, 76137.6, 76137.6, 76137.6, 76137.6, 76137.6 ], "fy2026": 971956, "fy2027": 913651.2, "total_rule": "sum" }, { "key": "ox_vat", "label": "Overheads bearing German input VAT", "basis": "line x VAT share", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": false, "values": [ 57726.5, 84617.3, 66484.3, 61042.1, 66099.3, 61160.7, 76320.9, 56859.9, 63840, 77100, 58840, 58840, 60605.2, 60605.2, 60605.2, 60605.2, 60605.2, 60605.2, 60605.2, 60605.2, 60605.2, 60605.2, 60605.2, 60605.2 ], "fy2026": 788931, "fy2027": 727262.4, "total_rule": "sum" }, { "key": "ox_rc", "label": "IT and software bought from foreign vendors (reverse charge base)", "basis": "IT x reverse charge share", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": false, "values": [ 7993.8, 7108.8, 7808.4, 8031, 7435.8, 7783.8, 8422.8, 7467, 8100, 8100, 8100, 8100, 8343, 8343, 8343, 8343, 8343, 8343, 8343, 8343, 8343, 8343, 8343, 8343 ], "fy2026": 94451.4, "fy2027": 100116, "total_rule": "sum" }, { "key": "rent_paid", "label": "Rent paid incl. VAT (in advance, first working day)", "basis": "rent x (1 + VAT)", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": false, "values": [ 28560, 28560, 28560, 28560, 28560, 28560, 28560, 28560, 28560, 28560, 28560, 28560, 29416.8, 29416.8, 29416.8, 29416.8, 29416.8, 29416.8, 29416.8, 29416.8, 29416.8, 29416.8, 29416.8, 29416.8 ], "fy2026": 342720, "fy2027": 353001.6, "total_rule": "sum" } ] }, "Payables": { "title": "TRADE PAYABLES BY SUPPLIER GROUP (EUR)", "description": "Subcontractors (German VAT on the registered share), travel card statements and expense claims (recoverable VAT at the company average), overhead suppliers (VAT by line). Rent is paid in advance and carries no payable. Actual payments per bank; forecast payments sized to the days payable.", "months": 24, "rows": [ { "key": "sub_accr", "label": "Invoices received (incl. VAT)", "basis": "", "section": "SUBCONTRACTORS", "format": "int", "kind": "calc", "bold": false, "values": [ 8042.528, 10062.8643, 3019.3193, 18720.2556, 42853.74, 56569.0804, 23074.4055, 15309.9986, 25647.1329, 6505.207, 6034.5157, 6846.2706, 12656.9973, 19103.2321, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 222685.3177, "fy2027": 31760.2294, "total_rule": "sum" }, { "key": "sub_open", "label": "Opening balance", "basis": "", "section": "SUBCONTRACTORS", "format": "int", "kind": "calc", "bold": false, "values": [ 31500, 8684.888, 10135.7623, 3031.2216, 19826.3571, 44771.4971, 52865.0275, 23775.2929, 15088.8416, 25647.1329, 6505.207, 6034.5157, 6846.2706, 12656.9973, 19103.2321, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": null, "fy2027": null, "total_rule": "none" }, { "key": "sub_paid", "label": "Paid", "basis": "A: bank; F: opening + invoices - closing at days payable", "section": "SUBCONTRACTORS", "format": "int", "kind": "calc", "bold": false, "values": [ 30857.64, 8611.99, 10123.86, 1925.12, 17908.6, 48475.55, 52164.14, 23996.45, 15088.8416, 25647.1329, 6505.207, 6034.5157, 6846.2706, 12656.9973, 19103.2321, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 247339.0472, "fy2027": 38606.5, "total_rule": "sum" }, { "key": "sub_close", "label": "CLOSING BALANCE", "basis": "", "section": "SUBCONTRACTORS", "format": "int", "kind": "calc", "bold": true, "values": [ 8684.888, 10135.7623, 3031.2216, 19826.3571, 44771.4971, 52865.0275, 23775.2929, 15088.8416, 25647.1329, 6505.207, 6034.5157, 6846.2706, 12656.9973, 19103.2321, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 6846.2706, "fy2027": 0, "total_rule": "last" }, { "key": "trv_accr", "label": "Invoices received (incl. VAT)", "basis": "", "section": "TRAVEL CARD STATEMENTS AND EXPENSE CLAIMS", "format": "int", "kind": "calc", "bold": false, "values": [ 30736.8882, 39042.0233, 46168.5305, 38099.6747, 40943.1795, 57937.8927, 48874.9351, 38548.3405, 48539.6086, 47759.7398, 45570.9786, 44775.3538, 38832.2887, 43466.9522, 43498.8334, 35436.5606, 24675.8621, 32610.6309, 29119.9488, 24020.3548, 25914.8597, 23482.2684, 23445.0739, 24997.8475 ], "fy2026": 526997.1452, "fy2027": 369501.4809, "total_rule": "sum" }, { "key": "trv_open", "label": "Opening balance", "basis": "", "section": "TRAVEL CARD STATEMENTS AND EXPENSE CLAIMS", "format": "int", "kind": "calc", "bold": false, "values": [ 12400, 15579.9582, 19244.3515, 24125.202, 19285.1067, 19822.8362, 30654.4589, 23581.694, 20639.1345, 24269.8043, 23879.8699, 22785.4893, 22387.6769, 19416.1443, 21733.4761, 21749.4167, 17718.2803, 12337.931, 16305.3154, 14559.9744, 12010.1774, 12957.4299, 11741.1342, 11722.537 ], "fy2026": null, "fy2027": null, "total_rule": "none" }, { "key": "trv_paid", "label": "Paid", "basis": "A: bank; F: opening + invoices - closing at days payable", "section": "TRAVEL CARD STATEMENTS AND EXPENSE CLAIMS", "format": "int", "kind": "calc", "bold": false, "values": [ 27556.93, 35377.63, 41287.68, 42939.77, 40405.45, 47106.27, 55947.7, 41490.9, 44908.9388, 48149.6742, 46665.3592, 45173.1662, 41803.8212, 41149.6204, 43482.8928, 39467.697, 30056.2114, 28643.2465, 30865.2898, 26570.1518, 24967.6072, 24698.564, 23463.6711, 24221.4607 ], "fy2026": 517009.4683, "fy2027": 379390.234, "total_rule": "sum" }, { "key": "trv_close", "label": "CLOSING BALANCE", "basis": "", "section": "TRAVEL CARD STATEMENTS AND EXPENSE CLAIMS", "format": "int", "kind": "calc", "bold": true, "values": [ 15579.9582, 19244.3515, 24125.202, 19285.1067, 19822.8362, 30654.4589, 23581.694, 20639.1345, 24269.8043, 23879.8699, 22785.4893, 22387.6769, 19416.1443, 21733.4761, 21749.4167, 17718.2803, 12337.931, 16305.3154, 14559.9744, 12010.1774, 12957.4299, 11741.1342, 11722.537, 12498.9238 ], "fy2026": 22387.6769, "fy2027": 12498.9238, "total_rule": "last" }, { "key": "ovh_accr", "label": "Invoices received (incl. 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Foreign software is reverse charged (UStG s13b, output and input net to zero). Each month is paid on the 10th of the second month. 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The FY2026 dividend is sized as a share of FY2026 net profit and paid in the month on Assumptions. Interest on any overdrawn balance is charged on the prior month-end balance.", "months": 24, "rows": [ { "key": "loan_open", "label": "Opening balance", "basis": "", "section": "BANK LOAN", "format": "int", "kind": "calc", "bold": false, "values": [ 166667, 162500, 158333, 154166, 149999, 145832, 141665, 137498, 133331, 129164, 124997, 120830, 116663, 112496, 108329, 104162, 99995, 95828, 91661, 87494, 83327, 79160, 74993, 70826 ], "fy2026": null, "fy2027": null, "total_rule": "none" }, { "key": "loan_prin", "label": "Principal repaid", "basis": "fixed monthly principal, capped at the balance", "section": "BANK LOAN", "format": "int", "kind": "calc", "bold": false, "values": [ -4167, -4167, -4167, -4167, -4167, -4167, -4167, -4167, -4167, -4167, -4167, -4167, -4167, -4167, -4167, -4167, -4167, -4167, -4167, -4167, -4167, -4167, -4167, -4167 ], "fy2026": -50004, "fy2027": -50004, "total_rule": "sum" }, { "key": "loan_close", "label": "BANK LOAN", "basis": "", "section": "BANK LOAN", "format": "int", "kind": "calc", "bold": true, "values": [ 162500, 158333, 154166, 149999, 145832, 141665, 137498, 133331, 129164, 124997, 120830, 116663, 112496, 108329, 104162, 99995, 95828, 91661, 87494, 83327, 79160, 74993, 70826, 66659 ], "fy2026": 116663, "fy2027": 66659, "total_rule": "last" }, { "key": "int", "label": "Loan interest", "basis": "opening x rate / 12", "section": "BANK LOAN", "format": "int", "kind": "calc", "bold": false, "values": [ 583.3345, 568.75, 554.1655, 539.581, 524.9965, 510.412, 495.8275, 481.243, 466.6585, 452.074, 437.4895, 422.905, 408.3205, 393.736, 379.1515, 364.567, 349.9825, 335.398, 320.8135, 306.229, 291.6445, 277.06, 262.4755, 247.891 ], "fy2026": 6037.437, "fy2027": 3937.269, "total_rule": "sum" }, { "key": "od_int", "label": "Overdraft interest", "basis": "overdrawn balance at the prior month end x rate / 12", "section": "BANK LOAN", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 0, "total_rule": "sum" }, { "key": "loan_cur", "label": "Current portion (next 12 months)", "basis": "", "section": "BANK LOAN", "format": "int", "kind": "calc", "bold": false, "values": [ 50004, 50004, 50004, 50004, 50004, 50004, 50004, 50004, 50004, 50004, 50004, 50004, 50004, 50004, 50004, 50004, 50004, 50004, 50004, 50004, 50004, 50004, 50004, 50004 ], "fy2026": 50004, "fy2027": 50004, "total_rule": "last" }, { "key": "loan_nc", "label": "Non-current portion", "basis": "", "section": "BANK LOAN", "format": "int", "kind": "calc", "bold": false, "values": [ 112496, 108329, 104162, 99995, 95828, 91661, 87494, 83327, 79160, 74993, 70826, 66659, 62492, 58325, 54158, 49991, 45824, 41657, 37490, 33323, 29156, 24989, 20822, 16655 ], "fy2026": 66659, "fy2027": 16655, "total_rule": "last" }, { "key": "div", "label": "Dividends paid (gross)", "basis": "A: bank; F: payout x FY2026 net profit in the dividend month", "section": "DIVIDENDS", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 450000, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 450000, "fy2027": 0, "total_rule": "sum" }, { "key": "kest", "label": "of which withholding tax paid to the tax office on the day (memo)", "basis": "gross x 26.375%", "section": "DIVIDENDS", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 118687.5, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 118687.5, "fy2027": 0, "total_rule": "sum" }, { "key": "div_net", "label": "of which paid to the shareholders (memo)", "basis": "", "section": "DIVIDENDS", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 331312.5, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 331312.5, "fy2027": 0, "total_rule": "sum" }, { "key": "od", "label": "Overdraft facility", "basis": "Assumptions", "section": "FACILITY (memo)", "format": "int", "kind": "calc", "bold": false, "values": [ 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000 ], "fy2026": 750000, "fy2027": 750000, "total_rule": "last" }, { "key": "od_head", "label": "Facility headroom after any overdrawn balance", "basis": "", "section": "FACILITY (memo)", "format": "int", "kind": "calc", "bold": false, "values": [ 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000, 750000 ], "fy2026": 750000, "fy2027": 750000, "total_rule": "last" } ] }, "Tax": { "title": "CORPORATE INCOME TAX, SOLIDARITY SURCHARGE AND TRADE TAX (EUR)", "description": "Charged on the year-to-date taxable profit so that the full-year charge is exact (no tax on a year-to-date loss; no deferred tax asset recognised). Trade tax adds back a quarter of the financing components above the EUR 200,000 allowance (GewStG s8 no. 1) and is not deductible for corporate income tax. Prepayments per the notices; the FY2025 balances were paid after the July 2026 notices; the FY2026 assessment falls after the forecast horizon.", "months": 24, "rows": [ { "key": "pbt", "label": "Profit before tax", "basis": "PL", "section": "TAXABLE PROFIT", "format": "int", "kind": "calc", "bold": false, "values": [ -25949.2539, -29111.2724, 113898.8632, 31679.4807, 18471.3645, 150869.0054, -61707.5001, -24497.0948, 17612.5639, 74683.4951, 119175.9852, 145297.7816, 27631.193, 60968.8759, 68616.6363, -53211.5098, -127416.0104, -28448.8524, -60516.9347, -121209.8467, -73632.0332, -108770.6849, -98746.409, -74332.4137 ], "fy2026": 530423.4185, "fy2027": -589067.9894, "total_rule": "sum" }, { "key": "nd", "label": "Add: non-deductible entertainment (30%)", "basis": "Overheads", "section": "TAXABLE PROFIT", "format": "int", "kind": "calc", "bold": false, "values": [ 381.9, 565.8, 875.4, 630.3, 738, 696, 456.6, 297, 576, 576, 576, 576, 593.28, 593.28, 593.28, 593.28, 593.28, 593.28, 593.28, 593.28, 593.28, 593.28, 593.28, 593.28 ], "fy2026": 6945, "fy2027": 7119.36, "total_rule": "sum" }, { "key": "base", "label": "Taxable profit for corporate income tax", "basis": "", "section": "TAXABLE PROFIT", "format": "int", "kind": "calc", "bold": true, "values": [ -25567.3539, -28545.4724, 114774.2632, 32309.7807, 19209.3645, 151565.0054, -61250.9001, -24200.0948, 18188.5639, 75259.4951, 119751.9852, 145873.7816, 28224.473, 61562.1559, 69209.9163, -52618.2298, -126822.7304, -27855.5724, -59923.6547, -120616.5667, -73038.7532, -108177.4049, -98153.129, -73739.1337 ], "fy2026": 537368.4185, "fy2027": -581948.6294, "total_rule": "sum" }, { "key": "fin", "label": "Financing components for trade tax (interest + 50% rent + 20% car leases)", "basis": "", "section": "TAXABLE PROFIT", "format": "int", "kind": "calc", "bold": false, "values": [ 13843.3345, 13828.75, 13814.1655, 13799.581, 13784.9965, 13770.412, 13755.8275, 13741.243, 13726.6585, 13712.074, 13697.4895, 13682.905, 14066.1205, 14051.536, 14036.9515, 14022.367, 14007.7825, 13993.198, 13978.6135, 13964.029, 13949.4445, 13934.86, 13920.2755, 13905.691 ], "fy2026": 165157.437, "fy2027": 167830.869, "total_rule": "sum" }, { "key": "addb_ytd", "label": "Trade tax add-back, year to date (25% above the allowance)", "basis": "", "section": "TAXABLE PROFIT", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 0, "total_rule": "last" }, { "key": "cit_ytd", "label": "Charge on the year-to-date profit", "basis": "max(0, YTD base) x 15.825%", "section": "CORPORATE INCOME TAX AND SOLIDARITY SURCHARGE", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 9599.6724, 14712.6952, 17752.5771, 41737.7392, 32044.7843, 28215.1193, 31093.4595, 43003.2746, 61954.0263, 85038.5522, 4466.5229, 14208.734, 25161.2033, 16834.3684, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 85038.5522, "fy2027": 0, "total_rule": "last" }, { "key": "cit_exp", "label": "CHARGE FOR THE MONTH (P&L)", "basis": "movement in the year-to-date charge", "section": "CORPORATE INCOME TAX AND SOLIDARITY SURCHARGE", "format": "int", "kind": "calc", "bold": true, "values": [ 0, 0, 9599.6724, 5113.0228, 3039.8819, 23985.1621, -9692.9549, -3829.665, 2878.3402, 11909.8151, 18950.7517, 23084.5259, 4466.5229, 9742.2112, 10952.4692, -8326.8349, -16834.3684, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 85038.5522, "fy2027": 0, "total_rule": "sum" }, { "key": "cit_pre", "label": "Prepayments (10-Mar, Jun, Sep, Dec)", "basis": "A: bank; 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Lock-up days = unbilled work days (contract assets / fee revenue of the last three months x days) + debtor days.", "months": 24, "rows": [ { "key": "hrs", "label": "Hours recorded on engagements", "basis": "Engagements", "section": "FROM TIME RECORDED TO FEE REVENUE", "format": "num1", "kind": "calc", "bold": false, "values": [ 2518.7, 2774.8, 3591.3, 3102.8, 3143.9, 3918.4, 3342.7, 2659.5, 3375.1195, 3367.8612, 3561.0327, 3676.9537, 3113.4027, 3295.7609, 3216.3644, 2521.9368, 1802.7063, 2330.4906, 2176.2445, 1824.9209, 2059.3691, 1865.8691, 1903.6859, 2024.1664 ], "fy2026": 39033.067, "fy2027": 28134.9176, "total_rule": "sum" }, { "key": "std", "label": "STANDARD VALUE AT THE RATE CARD", "basis": "Engagements", "section": "FROM TIME RECORDED TO FEE REVENUE", "format": "int", "kind": "calc", "bold": true, "values": [ 507895.91, 557678.1, 722535.15, 623634.83, 630608.86, 784798.48, 670714.48, 534225.73, 677459.0689, 671703.4786, 713718.6604, 736271.4196, 621623.6773, 656575.7252, 643564.6538, 516407.7268, 370547.2722, 480156.5853, 449088.8357, 377483.1383, 427046.5982, 387148.7207, 395635.9103, 421211.7716 ], "fy2026": 7831244.1674, "fy2027": 5746490.6155, "total_rule": "sum" }, { "key": "disc", "label": "Less: client rate discounts", "basis": "standard - agreed", "section": "FROM TIME RECORDED TO FEE REVENUE", "format": "int", "kind": "calc", "bold": false, "values": [ -36664.0619, -38914.3021, -48876.6049, -42824.3518, -42279.717, -52285.7123, -41497.3095, -31799.7585, -40472.6047, -41783.5555, -46096.959, -48481.8073, -41623.6528, -43537.0339, -43723.3496, -34401.7164, -26314.8153, -34394.6282, -33364.8919, -28646.4155, -33925.1563, -30754.5602, -31423.5428, -33696.9417 ], "fy2026": -511976.7445, "fy2027": -415806.7046, "total_rule": "sum" }, { "key": "agr", "label": "VALUE AT AGREED RATES", "basis": "Engagements", "section": "FROM TIME RECORDED TO FEE REVENUE", "format": "int", "kind": "calc", "bold": true, "values": [ 471231.8481, 518763.7979, 673658.5451, 580810.4782, 588329.143, 732512.7677, 629217.1705, 502425.9715, 636986.4642, 629919.9231, 667621.7014, 687789.6123, 580000.0244, 613038.6913, 599841.3042, 482006.0104, 344232.4569, 445761.9572, 415723.9438, 348836.7228, 393121.442, 356394.1605, 364212.3675, 387514.8299 ], "fy2026": 7319267.4229, "fy2027": 5330683.9109, "total_rule": "sum" }, { "key": "wd_tm", "label": "Less: time and materials written down at billing", "basis": "agreed - revenue", "section": "FROM TIME RECORDED TO FEE REVENUE", "format": "int", "kind": "calc", "bold": false, "values": [ -8979.734, -12426.9034, -8049.9776, -10021.8374, -9087.7515, -13302.0041, -23979.1658, -5664.9627, -14983.5069, -20011.5647, -20875.618, -23142.1702, -17992.6772, -20513.8659, -22815.5447, -15040.4451, -13373.2758, -17065.4505, -16124.1015, -13534.4667, -15392.2419, -13952.7552, -14927.7873, -16352.1019 ], "fy2026": -170525.1964, "fy2027": -197084.7138, "total_rule": "sum" }, { "key": "wd_ff", "label": "Less: fixed-fee overruns (written up where under budget)", "basis": "agreed - revenue", "section": "FROM TIME RECORDED TO FEE REVENUE", "format": "int", "kind": "calc", "bold": false, "values": [ -4751.2533, -1558.7489, -20774.0565, -12724.2746, -2892.8145, -4788.7804, -3996.1436, -4028.3794, -24939.079, -4926.5301, -11339.8498, -9617.1603, -10184.9182, -7035.8415, -5507.1932, -5756.1059, -2663.0687, -3607.4193, -2534.443, -1213.8329, 0, 0, 0, 0 ], "fy2026": -106337.0702, "fy2027": -38502.8227, "total_rule": "sum" }, { "key": "wd_cap", "label": "Less: value above fee caps", "basis": "agreed - revenue", "section": "FROM TIME RECORDED TO FEE REVENUE", "format": "int", "kind": "calc", "bold": false, "values": [ -0.0008, -8594.1256, -17858.611, -17759.3562, -17470.167, -12873.3132, -11030.1311, -9046.3894, -36908.1683, -11426.4997, -8940.0553, -9185.6612, -7859.3893, -9988.0926, -6998.9023, -8211.3009, -2292.1383, -3104.9534, -3007.4156, -2633.5207, -3104.9534, -2828.5963, -881.5332, 0 ], "fy2026": -161092.4788, "fy2027": -50910.7958, "total_rule": "sum" }, { "key": "fees", "label": "FEE REVENUE", "basis": "Engagements", "section": "FROM TIME RECORDED TO FEE REVENUE", "format": "int", "kind": "calc", "bold": true, "values": [ 457500.86, 496184.02, 626975.9, 540305.01, 558878.41, 701548.67, 590211.73, 483686.24, 560155.71, 593555.3286, 626466.1783, 645844.6205, 543963.0397, 575500.8913, 564519.664, 452998.1585, 325903.9741, 421984.1341, 394057.9837, 331454.9026, 374624.2467, 339612.809, 348403.047, 371162.728 ], "fy2026": 6881312.6774, "fy2027": 5044185.5786, "total_rule": "sum" }, { "key": "chk", "label": "Check: standard value less discounts and write-downs less fee revenue (must be zero)", "basis": "", "section": "FROM TIME RECORDED TO FEE REVENUE", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": null, "fy2027": null, "total_rule": "none" }, { "key": "r_rate", "label": "Rate realisation (agreed / standard)", "basis": "", "section": "FROM TIME RECORDED TO FEE REVENUE", "format": "pct", "kind": "calc", "bold": false, "values": [ 0.9278, 0.9302, 0.9324, 0.9313, 0.933, 0.9334, 0.9381, 0.9405, 0.9403, 0.9378, 0.9354, 0.9342, 0.933, 0.9337, 0.9321, 0.9334, 0.929, 0.9284, 0.9257, 0.9241, 0.9206, 0.9206, 0.9206, 0.92 ], "fy2026": 0.9346, "fy2027": 0.9276, "total_rule": "ratio" }, { "key": "r_bill", "label": "Billing realisation (fee revenue / agreed)", "basis": "", "section": "FROM TIME RECORDED TO FEE REVENUE", "format": "pct", "kind": "calc", "bold": false, "values": [ 0.9709, 0.9565, 0.9307, 0.9303, 0.9499, 0.9577, 0.938, 0.9627, 0.8794, 0.9423, 0.9384, 0.939, 0.9379, 0.9388, 0.9411, 0.9398, 0.9468, 0.9467, 0.9479, 0.9502, 0.9529, 0.9529, 0.9566, 0.9578 ], "fy2026": 0.9402, "fy2027": 0.9463, "total_rule": "ratio" }, { "key": "r_tot", "label": "REALISATION TO FEE REVENUE (fee revenue / standard)", "basis": "", "section": "FROM TIME RECORDED TO FEE REVENUE", "format": "pct", "kind": "calc", "bold": true, "values": [ 0.9008, 0.8897, 0.8677, 0.8664, 0.8863, 0.8939, 0.88, 0.9054, 0.8268, 0.8837, 0.8777, 0.8772, 0.8751, 0.8765, 0.8772, 0.8772, 0.8795, 0.8788, 0.8775, 0.8781, 0.8772, 0.8772, 0.8806, 0.8812 ], "fy2026": 0.8787, "fy2027": 0.8778, "total_rule": "ratio" }, { "key": "ehr", "label": "Fee revenue per hour recorded", "basis": "", "section": "FROM TIME RECORDED TO FEE REVENUE", "format": "eur2", "kind": "calc", "bold": false, "values": [ 181.6417, 178.8179, 174.5819, 174.1347, 177.766, 179.0396, 176.5674, 181.8711, 165.9662, 176.241, 175.9226, 175.6467, 174.7166, 174.6185, 175.5148, 179.6231, 180.786, 181.0709, 181.0725, 181.627, 181.9121, 182.0132, 183.015, 183.3657 ], "fy2026": 176.2944, "fy2027": 179.2856, "total_rule": "ratio" }, { "key": "billx", "label": "Invoiced ex VAT (fees and expenses)", "basis": "Clients", "section": "FROM REVENUE TO INVOICE TO CASH", "format": "int", "kind": "calc", "bold": false, "values": [ 443372.2, 492739.82, 526521.74, 670780.72, 538067.52, 696500.51, 707543.6, 628336.11, 544838.3186, 455906.4006, 691760.2007, 607777.294, 724845.0381, 556301.2201, 591288.0532, 583887.1584, 441707.5402, 362276.5404, 439295.2271, 420732.7623, 345404.2828, 399737.7002, 347822.0016, 363959.5183 ], "fy2026": 7004144.4339, "fy2027": 5577257.0428, "total_rule": "sum" }, { "key": "ca", "label": "Unbilled work (contract assets)", "basis": "Engagements", "section": "FROM REVENUE TO INVOICE TO CASH", "format": "int", "kind": "calc", "bold": false, "values": [ 416046.58, 439546.84, 560306.13, 470979.52, 497583.64, 572638.86, 469393.58, 375257.74, 402588.1857, 562252.4326, 536606.6727, 606641.3518, 461314.8016, 520322.5903, 532947.3828, 422007.2791, 330724.6557, 417418.607, 395302.4184, 327455.6921, 380450.7565, 341869.2308, 363959.5183, 394096.533 ], "fy2026": 606641.3518, "fy2027": 394096.533, "total_rule": "last" }, { "key": "cl", "label": "Invoiced ahead of the work (contract liabilities)", "basis": "Engagements", "section": "FROM REVENUE TO INVOICE TO CASH", "format": "int", "kind": "calc", "bold": false, "values": [ 44115.87, 35015.54, 23217.76, 36015.43, 11299.39, 38346.58, 15745.86, 39044.51, 16074.9433, 0.0, 5285.3026, 294.896, 4697.2344, 7665.5172, 9796.83, 0.0, 3248.2759, 2166.6667, 0.0, 0.0, 0.0, 0.0, 0.0, 0.0 ], "fy2026": 294.896, "fy2027": 0.0, "total_rule": "last" }, { "key": "inv", "label": "Invoiced incl. VAT", "basis": "Clients", "section": "FROM REVENUE TO INVOICE TO CASH", "format": "int", "kind": "calc", "bold": false, "values": [ 527612.918, 586360.3858, 614792.8045, 784999.8755, 628833.6246, 808468.5436, 829091.7946, 733153.3777, 623532.1877, 529212.6077, 800106.651, 723254.9798, 862565.5954, 657678.5024, 694872.086, 685427.8796, 515809.3728, 423622.669, 512620.1493, 495844.3288, 406803.6336, 475687.8633, 413908.1819, 433111.8268 ], "fy2026": 8189419.7505, "fy2027": 6577952.0889, "total_rule": "sum" }, { "key": "rec", "label": "Collected", "basis": "Clients", "section": "FROM REVENUE TO INVOICE TO CASH", "format": "int", "kind": "calc", "bold": false, "values": [ 736213.53, 605889.31, 557961.02, 624076.13, 704791.3, 641897.65, 739124.49, 739191.48, 335694.1004, 689466.2476, 610013.0553, 657467.9176, 780057.5271, 788583.1572, 833459.8058, 638284.0825, 675047.2161, 685435.0599, 480675.9699, 453200.8377, 489613.6904, 487894.1917, 424002.8818, 462535.2882 ], "fy2026": 7641786.2309, "fy2027": 7198789.7082, "total_rule": "sum" }, { "key": "ar", "label": "Receivables, gross", "basis": "Receivables", "section": "FROM REVENUE TO INVOICE TO CASH", "format": "int", "kind": "calc", "bold": false, "values": [ 748972.328, 729443.4038, 786275.1883, 947198.9338, 871241.2584, 1037812.152, 1104402.5266, 1098364.4243, 1386202.5117, 1225948.8717, 1416042.4674, 1481829.5296, 1564337.5979, 1433432.9431, 1294845.2233, 1341989.0204, 1182751.1771, 920938.7861, 952882.9656, 995526.4566, 912716.3999, 900510.0715, 890415.3717, 860991.9103 ], "fy2026": 1481829.5296, "fy2027": 860991.9103, "total_rule": "last" }, { "key": "loss", "label": "Credit losses charged", "basis": "Receivables", "section": "FROM REVENUE TO INVOICE TO CASH", "format": "int", "kind": "calc", "bold": false, "values": [ -1042.9984, -97.6446, 284.1589, 804.6187, -379.7884, 832.8545, 116602.4196, -30.1905, 20386.6812, -3205.0728, 3801.8719, 1315.7412, 1650.1614, -2618.0931, -2771.7544, 942.8759, -3184.7569, -5236.2478, 638.8836, 852.8698, -1656.2011, -244.1266, -201.894, -588.4692 ], "fy2026": 139272.6514, "fy2027": -12416.7524, "total_rule": "sum" }, { "key": "r_coll", "label": "Collection realisation (1 - credit losses / invoiced ex VAT)", "basis": "", "section": "FROM REVENUE TO INVOICE TO CASH", "format": "pct", "kind": "calc", "bold": false, "values": [ 1.0024, 1.0002, 0.9995, 0.9988, 1.0007, 0.9988, 0.8352, 1.0, 0.9626, 1.007, 0.9945, 0.9978, 0.9977, 1.0047, 1.0047, 0.9984, 1.0072, 1.0145, 0.9985, 0.998, 1.0048, 1.0006, 1.0006, 1.0016 ], "fy2026": 0.9801, "fy2027": 1.0022, "total_rule": "ratio" }, { "key": "r_all", "label": "REALISATION FROM TIME RECORDED TO CASH (fee realisation x collection realisation)", "basis": "", "section": "FROM REVENUE TO INVOICE TO CASH", "format": "pct", "kind": "calc", "bold": true, "values": [ 0.9029, 0.8899, 0.8673, 0.8653, 0.8869, 0.8929, 0.735, 0.9054, 0.7959, 0.8899, 0.8729, 0.8753, 0.8731, 0.8806, 0.8813, 0.8758, 0.8859, 0.8915, 0.8762, 0.8763, 0.8815, 0.8778, 0.8811, 0.8826 ], "fy2026": 0.8612, "fy2027": 0.8797, "total_rule": "ratio" }, { "key": "wipd", "label": "Unbilled work days (contract assets / fee revenue of the last three months x days)", "basis": "", "section": "LOCK-UP", "format": "num1", "kind": "calc", "bold": false, "values": [ 28.1911, 27.1927, 31.9028, 25.1987, 26.52, 28.9383, 23.3348, 19.4451, 22.6664, 31.5911, 27.4305, 29.9116, 23.3671, 26.5274, 28.4832, 23.577, 22.6486, 31.6309, 31.8472, 26.2536, 31.8156, 30.0777, 31.168, 34.2311 ], "fy2026": 29.9116, "fy2027": 34.2311, "total_rule": "last" }, { "key": "dso", "label": "Debtor days", "basis": "Receivables", "section": "LOCK-UP", "format": "num1", "kind": "calc", "bold": false, "values": [ 44.006, 38.6339, 40.9337, 42.4442, 39.5116, 42.4969, 44.8311, 42.6241, 58.3457, 59.8056, 65.9855, 66.4182, 60.32, 57.5035, 52.6095, 58.6056, 57.3876, 51.577, 60.3733, 63.9545, 59.3314, 60.1065, 62.5022, 59.8857 ], "fy2026": 66.4182, "fy2027": 59.8857, "total_rule": "last" }, { "key": "lockup", "label": "LOCK-UP DAYS", "basis": "", "section": "LOCK-UP", "format": "num1", "kind": "calc", "bold": true, "values": [ 72.1971, 65.8266, 72.8365, 67.6429, 66.0315, 71.4352, 68.1659, 62.0692, 81.0121, 91.3967, 93.416, 96.3298, 83.687, 84.0309, 81.0927, 82.1827, 80.0362, 83.2079, 92.2206, 90.2081, 91.147, 90.1842, 93.6701, 94.1168 ], "fy2026": 96.3298, "fy2027": 94.1168, "total_rule": "last" }, { "key": "lockv", "label": "Lock-up value (receivables + contract assets - contract liabilities, gross)", "basis": "", "section": "LOCK-UP", "format": "int", "kind": "calc", "bold": false, "values": [ 1120903.038, 1133974.7038, 1323363.5583, 1382163.0238, 1357525.5084, 1572104.432, 1558050.2466, 1434577.6543, 1772715.754, 1788201.3044, 1947363.8375, 2088175.9854, 2020955.1651, 1946090.0161, 1817995.7761, 1763996.2995, 1510227.5569, 1336190.7264, 1348185.3839, 1322982.1487, 1293167.1565, 1242379.3024, 1254374.89, 1255088.4433 ], "fy2026": 2088175.9854, "fy2027": 1255088.4433, "total_rule": "last" } ] }, "Budget_FY26": { "title": "ORIGINAL FY2026 BUDGET (APPROVED DEC-25, FICTIONAL)", "description": "Twelve budget months. Hours and fee revenue by practice, pay, subcontractors, travel and overhead lines are inputs as approved; everything else is calculated. Never overwritten.", "months": 12, "rows": [ { "key": "h_OPS", "label": "Operations and supply chain: chargeable hours", "basis": "budget input", "section": "HOURS", "format": "num1", "kind": "input", "bold": false, "values": [ 1240, 1210, 1350, 1210, 1050, 1320, 1400, 1110, 1390, 1340, 1330, 1350 ], "fy2026": 15300, "total_rule": "sum" }, { "key": "h_FIN", "label": "Finance and performance: chargeable hours", "basis": "budget input", "section": "HOURS", "format": "num1", "kind": "input", "bold": false, "values": [ 920, 940, 1060, 980, 860, 1060, 1120, 890, 1110, 1080, 1070, 1080 ], "fy2026": 12170, "total_rule": "sum" }, { "key": "h_DIG", "label": "Digital and ERP: chargeable hours", "basis": "budget input", "section": "HOURS", "format": "num1", "kind": "input", "bold": false, "values": [ 1080, 1050, 1190, 1060, 920, 1140, 1210, 970, 1200, 1170, 1160, 1170 ], "fy2026": 13320, "total_rule": "sum" }, { "key": "h_tot", "label": "TOTAL CHARGEABLE HOURS", "basis": "", "section": "HOURS", "format": "num1", "kind": "calc", "bold": true, "values": [ 3240, 3200, 3600, 3250, 2830, 3520, 3730, 2970, 3700, 3590, 3560, 3600 ], "fy2026": 40790, "total_rule": "sum" }, { "key": "fees_OPS", "label": "Operations and supply chain: fee revenue", "basis": "budget input", "section": "REVENUE", "format": "int", "kind": "input", "bold": false, "values": [ 223200, 217800, 243000, 217800, 189000, 237600, 252000, 199800, 250200, 241200, 239400, 243000 ], "fy2026": 2754000, "total_rule": "sum" }, { "key": "fees_FIN", "label": "Finance and performance: fee revenue", "basis": "budget input", "section": "REVENUE", "format": "int", "kind": "input", "bold": false, "values": [ 163760, 167320, 188680, 174440, 153080, 188680, 199360, 158420, 197580, 192240, 190460, 192240 ], "fy2026": 2166260, "total_rule": "sum" }, { "key": "fees_DIG", "label": "Digital and ERP: fee revenue", "basis": "budget input", "section": "REVENUE", "format": "int", "kind": "input", "bold": false, "values": [ 198720, 193200, 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0.7394, 0.7394, 0.7394, 0.7438, 0.7456, 0.7453, 0.745, 0.7447, 0.7443, 0.744, 0.7305, 0.7301, 0.7298, 0.7294, 0.7291, 0.7287, 0.7283, 0.728, 0.7276 ], "fy2026": 0.7408, "fy2027": 0.7332, "total_rule": "ratio" }, { "key": "util_P", "label": "Utilisation: partner", "basis": "Capacity", "section": "UTILISATION, REALISATION AND LEVERAGE", "format": "pct", "kind": "calc", "bold": false, "values": [ 0.2254, 0.2595, 0.3153, 0.3069, 0.3569, 0.3435, 0.2987, 0.3158, 0.3134, 0.2973, 0.3558, 0.3534, 0.3475, 0.3476, 0.328, 0.3002, 0.2815, 0.273, 0.2658, 0.2587, 0.2519, 0.2519, 0.2486, 0.2466 ], "fy2026": 0.3119, "fy2027": 0.2821, "total_rule": "ratio" }, { "key": "util_D", "label": "Utilisation: director", "basis": "Capacity", "section": "UTILISATION, REALISATION AND LEVERAGE", "format": "pct", "kind": "calc", "bold": false, "values": [ 0.3988, 0.4538, 0.5272, 0.5152, 0.6073, 0.5877, 0.4782, 0.4934, 0.4969, 0.5022, 0.5476, 0.5497, 0.5368, 0.5448, 0.5173, 0.4587, 0.4344, 0.42, 0.409, 0.3969, 0.3851, 0.3852, 0.3795, 0.3759 ], "fy2026": 0.5125, "fy2027": 0.4352, "total_rule": "ratio" }, { "key": "util_M", "label": "Utilisation: manager", "basis": "Capacity", "section": "UTILISATION, REALISATION AND LEVERAGE", "format": "pct", "kind": "calc", "bold": false, "values": [ 0.6349, 0.6521, 0.732, 0.6908, 0.827, 0.7883, 0.6226, 0.6311, 0.6319, 0.6538, 0.7182, 0.723, 0.7063, 0.7242, 0.6858, 0.5676, 0.5516, 0.5344, 0.5218, 0.5072, 0.4929, 0.4932, 0.4863, 0.482 ], "fy2026": 0.691, "fy2027": 0.561, "total_rule": "ratio" }, { "key": "util_S", "label": "Utilisation: senior consultant", "basis": "Capacity", "section": "UTILISATION, REALISATION AND LEVERAGE", "format": "pct", "kind": "calc", "bold": false, "values": [ 0.6669, 0.7396, 0.8392, 0.8396, 0.8898, 0.8613, 0.6988, 0.7273, 0.7196, 0.7723, 0.7907, 0.7992, 0.7906, 0.804, 0.7668, 0.6951, 0.6588, 0.629, 0.6078, 0.5823, 0.5572, 0.5577, 0.5456, 0.5381 ], "fy2026": 0.7767, "fy2027": 0.6541, "total_rule": "ratio" }, { "key": "util_C", "label": "Utilisation: consultant", "basis": "Capacity", "section": "UTILISATION, REALISATION AND LEVERAGE", "format": "pct", "kind": "calc", "bold": false, "values": [ 0.7147, 0.7637, 0.8476, 0.8318, 0.804, 0.7883, 0.724, 0.7425, 0.6281, 0.6664, 0.7329, 0.744, 0.7191, 0.7335, 0.7125, 0.6814, 0.6284, 0.6003, 0.5806, 0.5565, 0.5329, 0.5332, 0.5217, 0.5145 ], "fy2026": 0.742, "fy2027": 0.6165, "total_rule": "ratio" }, { "key": "r_rate", "label": "Rate realisation", "basis": "Time_to_Cash", "section": "UTILISATION, REALISATION AND LEVERAGE", "format": "pct", "kind": "calc", "bold": false, "values": [ 0.9278, 0.9302, 0.9324, 0.9313, 0.933, 0.9334, 0.9381, 0.9405, 0.9403, 0.9378, 0.9354, 0.9342, 0.933, 0.9337, 0.9321, 0.9334, 0.929, 0.9284, 0.9257, 0.9241, 0.9206, 0.9206, 0.9206, 0.92 ], "fy2026": 0.9346, "fy2027": 0.9276, "total_rule": "ratio" }, { "key": "r_bill", "label": "Billing realisation", "basis": "Time_to_Cash", "section": "UTILISATION, REALISATION AND LEVERAGE", "format": "pct", "kind": "calc", "bold": false, "values": [ 0.9709, 0.9565, 0.9307, 0.9303, 0.9499, 0.9577, 0.938, 0.9627, 0.8794, 0.9423, 0.9384, 0.939, 0.9379, 0.9388, 0.9411, 0.9398, 0.9468, 0.9467, 0.9479, 0.9502, 0.9529, 0.9529, 0.9566, 0.9578 ], "fy2026": 0.9402, "fy2027": 0.9463, "total_rule": "ratio" }, { "key": "r_tot", "label": "Realisation to fee revenue", "basis": "Time_to_Cash", "section": "UTILISATION, REALISATION AND LEVERAGE", "format": "pct", "kind": "calc", "bold": false, "values": [ 0.9008, 0.8897, 0.8677, 0.8664, 0.8863, 0.8939, 0.88, 0.9054, 0.8268, 0.8837, 0.8777, 0.8772, 0.8751, 0.8765, 0.8772, 0.8772, 0.8795, 0.8788, 0.8775, 0.8781, 0.8772, 0.8772, 0.8806, 0.8812 ], "fy2026": 0.8787, "fy2027": 0.8778, "total_rule": "ratio" }, { "key": "subshare", "label": "Subcontractor share of chargeable hours", "basis": "Capacity", "section": "UTILISATION, REALISATION AND LEVERAGE", "format": "pct", "kind": "calc", "bold": false, "values": [ 0.0183, 0.0324, 0.0074, 0.0429, 0.1063, 0.1088, 0.0495, 0.041, 0.0537, 0.0133, 0.0114, 0.0125, 0.0308, 0.0441, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0.0421, "fy2027": 0.0086, "total_rule": "ratio" }, { "key": "lev", "label": "Leverage: fee earners per partner", "basis": "Capacity", "section": "UTILISATION, REALISATION AND LEVERAGE", "format": "num1", "kind": "calc", "bold": false, "values": [ 6.75, 7, 7.25, 7, 7.25, 7.25, 7.25, 7.25, 7.7038, 7.9041, 7.8528, 7.802, 7.7515, 7.7013, 7.6515, 6.352, 6.3122, 6.2728, 6.2335, 6.1946, 6.1559, 6.1174, 6.0792, 6.0413 ], "fy2026": 7.802, "fy2027": 6.0413, "total_rule": "last" }, { "key": "hc", "label": "Headcount", "basis": "People", "section": "UTILISATION, REALISATION AND LEVERAGE", "format": "num1", "kind": "calc", "bold": false, "values": [ 38, 39, 40, 39, 40, 40, 40, 40, 41.815, 42.6163, 42.4114, 42.2079, 42.0059, 41.8052, 41.6059, 36.408, 36.249, 36.091, 35.9341, 35.7782, 35.6234, 35.4697, 35.317, 35.1653 ], "fy2026": 42.2079, "fy2027": 35.1653, "total_rule": "last" }, { "key": "wipd", "label": "Unbilled work days", "basis": "Time_to_Cash", "section": "LOCK-UP, CASH AND CLIENTS", "format": "num1", "kind": "calc", "bold": false, "values": [ 28.1911, 27.1927, 31.9028, 25.1987, 26.52, 28.9383, 23.3348, 19.4451, 22.6664, 31.5911, 27.4305, 29.9116, 23.3671, 26.5274, 28.4832, 23.577, 22.6486, 31.6309, 31.8472, 26.2536, 31.8156, 30.0777, 31.168, 34.2311 ], "fy2026": 29.9116, "fy2027": 34.2311, "total_rule": "last" }, { "key": "dso", "label": "Debtor days", "basis": "Time_to_Cash", "section": "LOCK-UP, CASH AND CLIENTS", "format": "num1", "kind": "calc", "bold": false, "values": [ 44.006, 38.6339, 40.9337, 42.4442, 39.5116, 42.4969, 44.8311, 42.6241, 58.3457, 59.8056, 65.9855, 66.4182, 60.32, 57.5035, 52.6095, 58.6056, 57.3876, 51.577, 60.3733, 63.9545, 59.3314, 60.1065, 62.5022, 59.8857 ], "fy2026": 66.4182, "fy2027": 59.8857, "total_rule": "last" }, { "key": "lockup", "label": "Lock-up days", "basis": "Time_to_Cash", "section": "LOCK-UP, CASH AND CLIENTS", "format": "num1", "kind": "calc", "bold": false, "values": [ 72.1971, 65.8266, 72.8365, 67.6429, 66.0315, 71.4352, 68.1659, 62.0692, 81.0121, 91.3967, 93.416, 96.3298, 83.687, 84.0309, 81.0927, 82.1827, 80.0362, 83.2079, 92.2206, 90.2081, 91.147, 90.1842, 93.6701, 94.1168 ], "fy2026": 96.3298, "fy2027": 94.1168, "total_rule": "last" }, { "key": "cash", "label": "Cash at bank", "basis": "BS", "section": "LOCK-UP, CASH AND CLIENTS", "format": "int", "kind": "calc", "bold": false, "values": [ 1577178.874, 1525510.8732, 1178074.1381, 1074424.9785, 1135132.3232, 621616.852, 649515.3451, 710950.8223, 381854.3945, 404625.9274, 360144.5774, 385787.169, 531433.4499, 652749.1504, 618862.5816, 536136.9607, 617306.1515, 714796.6465, 654470.2392, 562680.656, 499756.585, 455762.6167, 341261.4272, 252875.0921 ], "fy2026": 385787.169, "fy2027": 252875.0921, "total_rule": "last" }, { "key": "headroom", "label": "Cash headroom over the minimum buffer", "basis": "", "section": "LOCK-UP, CASH AND CLIENTS", "format": "int", "kind": "calc", "bold": false, "values": [ 977178.874, 925510.8732, 578074.1381, 474424.9785, 535132.3232, 21616.852, 49515.3451, 110950.8223, -218145.6055, -195374.0726, -239855.4226, -214212.831, -68566.5501, 52749.1504, 18862.5816, -63863.0393, 17306.1515, 114796.6465, 54470.2392, -37319.344, -100243.415, -144237.3833, -258738.5728, -347124.9079 ], "fy2026": -214212.831, "fy2027": -347124.9079, "total_rule": "last" }, { "key": "ocf3", "label": "Operating cash flow, trailing three months", "basis": "CF", "section": "LOCK-UP, CASH AND CLIENTS", "format": "int", "kind": "calc", "bold": false, "values": [ 134445.874, 88744.8732, -249324.8619, -480852.8955, -366177.55, -85256.2861, 47791.3667, 45919.499, -214461.4574, -218488.4178, -323305.2448, 26633.7744, 147186.5226, 313061.573, 253610.4126, 25238.5108, -14907.9989, 116469.065, 138868.2785, -34090.4955, -194505.0616, -178172.6226, -200884.2288, -226346.4929 ], "fy2026": null, "fy2027": null, "total_rule": "none" }, { "key": "top1", "label": "Largest client share of revenue", "basis": "Clients", "section": "LOCK-UP, CASH AND CLIENTS", "format": "pct", "kind": "calc", "bold": false, "values": [ 0.2848, 0.2267, 0.2258, 0.1892, 0.2033, 0.1835, 0.248, 0.2204, 0.2432, 0.3775, 0.3569, 0.3549, 0.3612, 0.3498, 0.3819, 0.2067, 0.1176, 0.1229, 0.1278, 0.133, 0.1389, 0.1396, 0.1425, 0.1448 ], "fy2026": 0.2595, "fy2027": 0.1972, "total_rule": "avg" }, { "key": "pipe_share", "label": "Share of fee revenue not yet won", "basis": "Pipeline", "section": "LOCK-UP, CASH AND CLIENTS", "format": "pct", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0.1459, 0.1335, 0.2569, 0.3407, 0.4401, 0.7027, 0.9011, 1, 1, 1, 1, 1, 1, 1 ], "fy2026": 0.0258, "fy2027": 0.7489, "total_rule": "ratio" }, { "key": "back", "label": "Signed fees still to earn", "basis": "Pipeline", "section": "LOCK-UP, CASH AND CLIENTS", "format": "int", "kind": "calc", "bold": false, "values": [ 7450796.0318, 6963486.0016, 6352287.7047, 5822320.4116, 5276470.8614, 4589152.2309, 3992570.7302, 3515012.5607, 2954856.8507, 2361301.5221, 1826240.1915, 1266607.0931, 862380.7139, 482951.3719, 166900.4454, 32228.6286, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 1266607.0931, "fy2027": 0, "total_rule": "last" } ] } }, "tables": { "assumptions": [ { "row": 6, "type": "scalar", "label": "Company name", "unit": null, "value": "Selmberg Consulting GmbH (fictional demonstration company)", "note": "All figures fictional. German limited company (GmbH) in Munich, financial year = calendar year, reporting currency EUR; every client is invoiced in EUR." }, { "row": 7, "type": "scalar", "label": "Reporting currency", "unit": null, "value": "EUR", "note": null }, { "row": 8, "type": "scalar", "label": "Model start month (month end)", "unit": "date", "value": "2026-01-31", "note": "24 monthly columns from this month" }, { "row": 9, "type": "scalar", "label": "Last actual month (month end)", "unit": "date", "value": "2026-08-31", "note": "Months up to and including this date are actual (fictional ledger); later months are forecast" }, { "row": 10, "type": "scalar", "label": "Last actual month number", "unit": "calc", "value": 8, "note": null }, { "row": 11, "type": "scalar", "label": "Scenario selector (1 = Base, 2 = Downside, 3 = Upside)", "unit": "input", "value": 2, "note": "Change this cell and every forecast month moves. Base = management case; Downside = worst case; Upside = best case." }, { "row": 12, "type": "scalar", "label": "Scenario name", "unit": "calc", "value": "Downside", "note": null }, { "row": 13, "type": "scalar", "label": "Minimum cash buffer (board policy)", "unit": "EUR", "value": 600000, "note": "About one month of payroll, social security and wage tax; used by the 13-week cash forecast and the CFO report" }, { "row": 14, "type": "scalar", "label": "Undrawn overdraft facility available", "unit": "EUR", "value": 750000, "note": "Committed current account overdraft (Kontokorrent), undrawn; first lever if the buffer is breached" }, { "row": 15, "type": "scalar", "label": "Aged receivables and payables: as-at date", "unit": "calc", "value": "2026-08-31", "note": null }, { "row": 18, "type": "scalar", "label": "VAT: standard rate", "unit": "rate", "value": 0.19, "note": "BMF: Regelsteuersatz 19% (UStG s12(1)). Charged to German clients only." }, { "row": 20, "type": "scalar", "label": "Permanent one-month filing extension (Dauerfristverlaengerung) in use (1 = yes)", "unit": "flag", "value": 1, "note": "UStG s18 and UStDV s46 to s48: each monthly return and payment moves to the 10th of the second month; a special prepayment of 1/11 of the prior-year prepayments is paid by 10-Feb and credited against the December return (service.berlin.de; BMF VAT manual)." }, { "row": 21, "type": "scalar", "label": "Special prepayment paid 10-Feb-25 (credited against the Dec-25 return, paid 10-Feb-26)", "unit": "EUR", "value": 82000, "note": "1/11 of the FY2024 prepayments (fictional ledger)" }, { "row": 22, "type": "scalar", "label": "Special prepayment paid 10-Feb-26 (credited against the Dec-26 return)", "unit": "EUR", "value": 88000, "note": "1/11 of the FY2025 prepayments (fictional ledger). The Feb-27 payment is calculated from the FY2026 returns." }, { "row": 23, "type": "scalar", "label": "Subcontractors: share invoicing with German VAT", "unit": "share", "value": 0.85, "note": "The rest are small businesses that charge no VAT (UStG s19)" }, { "row": 24, "type": "scalar", "label": "Travel: recoverable input VAT as a share of net travel cost", "unit": "share", "value": 0.09, "note": "Company average: hotels and long-distance rail at 7%, flights and car costs at 19%, foreign costs without German VAT" }, { "row": 25, "type": "scalar", "label": "IT and software: share bought from foreign vendors (reverse charge, UStG s13b)", "unit": "share", "value": 0.6, "note": "Self-assessed output and input VAT net to zero" }, { "row": 26, "type": "scalar", "label": "Corporate income tax rate", "unit": "rate", "value": 0.15, "note": "KStG s23(1): 15% to FY2027; cut by one point a year from 2028 to 10% in 2032 (BMF monthly report Aug-25, investment programme law)" }, { "row": 27, "type": "scalar", "label": "Solidarity surcharge on corporate income tax", "unit": "rate", "value": 0.055, "note": "BMF: 5.5% since 1998; upheld by the Federal Constitutional Court on 26-Mar-25 (2 BvR 1505/20)" }, { "row": 28, "type": "scalar", "label": "Trade tax: base rate (Steuermesszahl)", "unit": "rate", "value": 0.035, "note": "GewStG s11(2). No allowance for a GmbH." }, { "row": 29, "type": "scalar", "label": "Trade tax: municipal multiplier (Hebesatz), Landeshauptstadt Muenchen", "unit": "multiplier", "value": 4.9, "note": "City of Munich: 490%" }, { "row": 30, "type": "scalar", "label": "Corporate income tax incl. solidarity surcharge", "unit": "calc", "value": 0.1583, "note": "15% x 1.055" }, { "row": 31, "type": "scalar", "label": "Trade tax rate on taxable trade income", "unit": "calc", "value": 0.1715, "note": "3.5% x 490%" }, { "row": 32, "type": "scalar", "label": "Trade tax add-back: allowance on financing components", "unit": "EUR a year", "value": 200000, "note": "GewStG s8 no. 1: a quarter of interest, 50% of property rent and 20% of movable leases above EUR 200,000 is added back" }, { "row": 33, "type": "scalar", "label": "Client entertainment: share not deductible for income tax", "unit": "share", "value": 0.3, "note": "EStG s4(5) no. 2: 70% deductible; input VAT recoverable in full" }, { "row": 34, "type": "scalar", "label": "Withholding tax on dividends (25% plus 5.5% solidarity surcharge)", "unit": "rate", "value": 0.2637, "note": "EStG s43a; for GmbH distributions filed and paid on the day of payment (ELSTER guidance on the KapESt return 2026)" }, { "row": 35, "type": "scalar", "label": "FY2025 corporate income tax and solidarity surcharge assessed", "unit": "EUR", "value": 166300, "note": "Notice received Jul-26 (fictional); resets the quarterly prepayments to a quarter of this amount" }, { "row": 36, "type": "scalar", "label": "FY2025 trade tax assessed", "unit": "EUR", "value": 180100, "note": "Notice received Jul-26 (fictional)" }, { "row": 37, "type": "scalar", "label": "Corporate income tax prepayment per quarter until the FY2025 notice", "unit": "EUR", "value": 36000, "note": "Due 10-Mar, 10-Jun, 10-Sep, 10-Dec (EStG s37 via KStG s31)" }, { "row": 38, "type": "scalar", "label": "Trade tax prepayment per quarter until the FY2025 notice", "unit": "EUR", "value": 38000, "note": "Due 15-Feb, 15-May, 15-Aug, 15-Nov (GewStG s19)" }, { "row": 39, "type": "scalar", "label": "Month the FY2025 notices were received", "unit": "month", "value": "2026-07-31", "note": "Later prepayments are a quarter of the FY2025 assessment until changed" }, { "row": 40, "type": "scalar", "label": "FY2027 prepayments aligned to the FY2026 outlook (1 = application filed in Q4-26; 0 = per the FY2025 notice)", "unit": "flag", "value": 1, "note": "Taxpayers may apply to adjust prepayments to the expected tax (GewStG s19(3); EStG s37(3))" }, { "row": 43, "type": "scalar", "label": "Contribution ceiling, pension and unemployment insurance, 2026 (per month)", "unit": "EUR", "value": 8450, "note": "BMAS: EUR 101,400 a year" }, { "row": 44, "type": "scalar", "label": "Contribution ceiling, health and long-term care insurance, 2026 (per month)", "unit": "EUR", "value": 5812.5, "note": "BMAS: EUR 69,750 a year" }, { "row": 45, "type": "scalar", "label": "Contribution ceiling, pension and 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"In progress", 523000, 2854, 2189.7, 685.7, 2875.4, 21.4, 0.0075, 430713.99, 401464.96, 0.9321, 523979.5438, 565591.18, 0.9264, 183907.6321, 0.4581, 349902.64, 58660.06, "On budget" ], [ "E-2603", "ZOR", "OPS", "FF", "Completed", 210000, 1070, 1040, 0, 1040, -30, -0.028, 214864, 210000, 0.9774, 210000, 214864, 0.9774, 91645.4656, 0.4364, 210000, 0, "Completed" ], [ "E-2604", "VAR", "DIG", "CAP", "In progress", 260000, 1380, 1061.2, 388.8, 1496.656, 116.656, 0.0845, 208738.04, 190284.14, 0.9116, 260000, 294392.2352, 0.8832, 84848.767, 0.4459, 165798.04, 25832.76, "Forecast above the cap" ], [ "E-2605", "VAR", "FIN", "FF", "In progress", 165000, 840, 704.9, 175.1, 901.012, 61.012, 0.0726, 145632.34, 132168.75, 0.9076, 165000, 186149.0792, 0.8864, 51949.4122, 0.3931, 115500, 16668.75, "Forecast over budget" ], [ "E-2606", "ULM", "OPS", "TM", "In progress", 673000, 3714, 1709.2, 1955.7, 3664.9, -49.1, -0.0132, 336199.64, 311168.67, 0.9255, 658077.6386, 720885.83, 0.9129, 141351.3504, 0.4543, 235565.85, 80285.09, "On budget" ], [ "E-2607", "STE", "OPS", "FF", "In progress", 180000, 910, 440.7, 469.3, 966.316, 56.316, 0.0619, 91048.62, 87171.43, 0.9574, 180000, 199640.8856, 0.9016, 37018.696, 0.4247, 54000, 33171.43, "Forecast over budget" ], [ "E-2608", "WIT", "FIN", "CAP", "In progress", 430000, 2300, 561.3, 1738.7, 2508.644, 208.644, 0.0907, 110407.71, 102679.17, 0.93, 430000, 493450.2748, 0.8714, 46911.2894, 0.4569, 57019.59, 48026.69, "Forecast above the cap" ], [ "E-2609", "SAU", "DIG", "FF", "In progress", 90000, 440, 286.5, 183.5, 492.02, 52.02, 0.1182, 59190.9, 54861.7, 0.9269, 90000, 101651.332, 0.8854, 22257.3018, 0.4057, 63000, -8138.3, "Forecast over budget" ], [ "E-2610", "NOR", "OPS", "FF", "In progress", 95000, 480, 138.3, 341.7, 521.004, 41.004, 0.0854, 28572.78, 27371.88, 0.958, 95000, 107639.4264, 0.8826, 11633.003, 0.425, 28500, -1128.12, "Forecast over budget" ], [ "E-2611", "TEG", "OPS", "TM", "Completed", 393000, 2191, 2183.2, 0, 2183.2, -7.8, -0.0036, 429435.44, 393059.74, 0.9153, 393059.74, 429435.44, 0.9153, 176148.2187, 0.4481, 393059.74, 0, "Completed" ], [ "E-2612", "EBE", "OPS", "CAP", "Contracted", 400000, 2100, 0, 2100, 2352, 252, 0.12, 0, 0, 0, 400000, 462638.4, 0.8646, 0, 0, 0, 0, "Forecast above the cap" ], [ "E-2613", "TEG", "FIN", "TM", "Contracted", 373000, 2077, 0, 2077, 2077, 0, 0, 0, 0, 0, 362911.323, 408545.9, 0.8883, 0, 0, 0, 0, "On budget" ], [ "E-2614", "RIN", "DIG", "FF", "Contracted", 140000, 690, 0, 690, 772.8, 82.8, 0.12, 0, 0, 0, 140000, 159660.48, 0.8769, 0, 0, 0, 0, "Forecast over budget" ], [ "E-2615", "ZOR", "OPS", "FF", "Contracted", 120000, 620, 0, 620, 694.4, 74.4, 0.12, 0, 0, 0, 120000, 143463.04, 0.8365, 0, 0, 0, 0, "Forecast over budget" ], [ "E-2616", "WIT", "FIN", "TM", "Contracted", 238000, 1328, 0, 1328, 1328, 0, 0, 0, 0, 0, 232000.4114, 261217.6, 0.8881, 0, 0, 0, 0, "On budget" ], [ "E-2617", "EBE", "DIG", "TM", "Contracted", 225000, 1282, 0, 1282, 1282, 0, 0, 0, 0, 0, 219236.0764, 252169.4, 0.8694, 0, 0, 0, 0, "On budget" ], [ "TOTAL", null, null, null, null, 9716000, 52640, 34066.9, 19388.5, 54304.532, 1664.532, 0.0316, 6867402.43, 6110252.97, 0.8897, 9625265.5307, 10914015.2492, 0.8819, 2649245.6417, 0.4336, 5801255.12, 336213.23, null ] ] }, "pipeline": { "opportunities": { "columns": [ "Code", "Client", "Description", "Practice", "Value (EUR)", "Win % Base", "Win % Downside", "Win % Upside", "Win % selected", "Weighted value", "Start" ], "rows": [ [ "P-01", "EBE", "S/4HANA rollout wave 2 and hypercare", "DIG", 1277000, 0.65, 0.35, 0.85, 0.35, 446950, "2027-05-31" ], [ "P-02", "NOR", "Footprint programme phase 3", "OPS", 640000, 0.5, 0.2, 0.65, 0.2, 128000, "2027-02-28" ], [ "P-03", "WIT", "Add-on acquisition: due diligence support and 100-day plan", "FIN", 175000, 0.6, 0.4, 0.75, 0.4, 70000, "2027-01-31" ], [ "P-04", "STE", "Procurement excellence rollout, three sites", "OPS", 435000, 0.55, 0.35, 0.7, 0.35, 152250, "2027-02-28" ], [ "P-05", "TEG", "S/4HANA selection", "DIG", 150000, 0.4, 0.2, 0.55, 0.2, 30000, "2027-03-31" ], [ "P-06", "MER", "Cost reduction programme", "FIN", 270000, 0.35, 0.2, 0.5, 0.2, 54000, "2027-02-28" ], [ "P-07", "SOR", "Carve-out execution and exit from transitional services", "FIN", 330000, 0.6, 0.4, 0.75, 0.4, 132000, "2027-01-31" ], [ "P-08", "ULM", "S&OP extension: network and capacity planning", "OPS", 326000, 0.7, 0.45, 0.8, 0.45, 146700, "2027-02-28" ], [ "P-09", "VAR", "Procurement and cost programme", "FIN", 260000, 0.45, 0.25, 0.6, 0.25, 65000, "2027-03-31" ], [ "P-10", "ZOR", "Network rollout: two new warehouses", "OPS", 380000, 0.4, 0.2, 0.55, 0.2, 76000, "2027-04-30" ], [ "NEW", "Various", "New work not yet identified, FY2027 fees (gap to target utilisation; value at 100% of the gap)", "All", 4245373.1404, 0.8, 0.6, 1, 0.6, 2547223.8842, "2026-11-30" ], [ "TOTAL", null, null, null, 8488373.1404, null, null, null, null, 3848123.8842, null ] ] }, "sales_record": { "Proposals submitted": 31, "Value proposed (EUR)": 6480000, "Won (count)": 12, "Won (EUR)": 2690000, "Lost (count)": 14, "Lost (EUR)": 2910000, "Still open (count)": 5, "Win rate on decided proposals (count)": 0.4615, "Win rate on decided proposals (value)": 0.4804, "Average engagement won (EUR)": 224166.6667 }, "client_concentration": { "columns": [ "Code", "Client", "Sector", "Revenue FY2026", "Share FY2026", "Revenue FY2027", "Share FY2027", "Receivable at last actual", "Debtor days at last actual" ], "rows": [ [ "EBE", "Eberstal Medizintechnik AG", "Medical technology", 1897904.0723, 0.2609, 1163731.2867, 0.2169, 260110.5345, 48.8202 ], [ "NOR", "Norlach Antriebstechnik GmbH", "Automotive drive technology (Tier 1 supplier)", 527263.82, 0.0725, 141289.472, 0.0263, 192167.81, 68.1188 ], [ "WIT", "Wittenfels Holding GmbH", "Private equity owned industrial group", 953645.3763, 0.1311, 376877.3262, 0.0702, 57147.8361, 18.2913 ], [ "RIN", "Rindelmann Maschinenbau GmbH", "Special machinery", 279279.9303, 0.0384, 65561.9597, 0.0122, 0, 0 ], [ "ZOR", "Zorneck Logistik GmbH", "Contract logistics", 363425.104, 0.05, 116909.296, 0.0218, 78835.16, 41.4614 ], [ "ULM", "Ulmhardt Verpackungen GmbH", "Packaging", 709012.7386, 0.0975, 154716.0143, 0.0288, 155586.4372, 47.2747 ], [ "SAU", "Sauerbeck Lebensmittel GmbH", "Food manufacturing", 330000, 0.0454, 0, 0, 41532.26, 23.7844 ], [ "VAR", "Varnholt Chemie GmbH", "Specialty chemicals", 436839.008, 0.06, 65000, 0.0121, 111880.4106, 50.2556 ], [ "TEG", "Teggwerk Elektronik GmbH", "Electronics manufacturing", 620440.6055, 0.0853, 212863.3368, 0.0397, -0.0053, -0.0 ], [ "PEL", "Pelzhoff Kunststofftechnik GmbH", "Automotive plastic parts; insolvency application Jul-26", 202397.13, 0.0278, 0, 0, 123036.4612, 152.0639 ], [ "STE", "Stelzhof Industrie AG", "Industrial components", 180000, 0.0247, 165637.437, 0.0309, 0, 0 ], [ "SOR", "Sornegg Pr\u00e4zision AG", "Precision parts", 585853.2938, 0.0805, 144803.574, 0.027, 78067.52, 36.333 ], [ "MER", "Merzbach Fenster GmbH", "Windows and doors (prospect)", 0, 0, 54000, 0.0101, 0, 0 ], [ "NEW", "New work not yet identified (new clients and extensions)", "Fills the gap to target utilisation by grade (scenario share)", 188619.5009, 0.0259, 2703617.4175, 0.5039, 0, 0 ], [ "TOTAL", null, null, 7274680.5797, null, 5365007.1201, null, 1098364.4243, null ] ] }, "concentration_summary": { "Largest client share of revenue, FY2026": 0.2609, "Top five clients share of revenue, FY2026": 0.6553, "Largest client share of revenue, FY2027": 0.2169, "Top five clients share of revenue, FY2027": 0.3865 } }, "bva": { "rows": [ { "key": "h_OPS", "label": "Operations and supply chain: hours", "ytd_actual": 10161.6, "ytd_budget": 9890, "ytd_variance": 271.6, "ytd_variance_pct": 0.0275, "fy_outlook": 15453.9533, "fy_budget": 15300, "fy_variance": 153.9533, "fy_variance_pct": 0.0101, "commentary": null }, { "key": "h_FIN", "label": "Finance and performance: hours", "ytd_actual": 7823.3, "ytd_budget": 7830, "ytd_variance": -6.7, "ytd_variance_pct": -0.0009, "fy_outlook": 11696.9057, "fy_budget": 12170, "fy_variance": -473.0943, "fy_variance_pct": -0.0389, "commentary": null }, { "key": "h_DIG", "label": "Digital and ERP: hours", "ytd_actual": 7067.2, "ytd_budget": 8620, "ytd_variance": -1552.8, "ytd_variance_pct": -0.1801, "fy_outlook": 11882.2081, "fy_budget": 13320, "fy_variance": -1437.7919, "fy_variance_pct": -0.1079, "commentary": null }, { "key": "fees_OPS", "label": "Operations and supply chain: fee revenue", "ytd_actual": 1751228.84, "ytd_budget": 1780200, "ytd_variance": -28971.16, "ytd_variance_pct": -0.0163, "fy_outlook": 2661929.2186, "fy_budget": 2754000, "fy_variance": -92070.7814, "fy_variance_pct": -0.0334, "commentary": "Hours ahead of budget; EUR 78k lost on rate, with EUR 89k of Norlach time above its cap." }, { "key": "fees_FIN", "label": "Finance and performance: fee revenue", "ytd_actual": 1413034.12, "ytd_budget": 1393740, "ytd_variance": 19294.12, "ytd_variance_pct": 0.0138, "fy_outlook": 2087632.1628, "fy_budget": 2166260, "fy_variance": -78627.8372, "fy_variance_pct": -0.0363, "commentary": null }, { "key": "fees_DIG", "label": "Digital and ERP: fee revenue", "ytd_actual": 1291027.88, "ytd_budget": 1586080, "ytd_variance": -295052.12, "ytd_variance_pct": -0.186, "fy_outlook": 2131751.2961, "fy_budget": 2450880, "fy_variance": -319128.7039, "fy_variance_pct": -0.1302, "commentary": "No new digital engagement between Varnholt (March) and Sauerbeck (July); subcontractors covered the June leaver." }, { "key": "fees", "label": "FEE REVENUE", "ytd_actual": 4455290.84, "ytd_budget": 4760020, "ytd_variance": -304729.16, "ytd_variance_pct": -0.064, "fy_outlook": 6881312.6774, "fy_budget": 7371140, "fy_variance": -489827.3226, "fy_variance_pct": -0.0665, "commentary": null }, { "key": "rev_exp", "label": "Travel and expenses rebilled", "ytd_actual": 248974.3, "ytd_budget": 224700, "ytd_variance": 24274.3, "ytd_variance_pct": 0.108, "fy_outlook": 393367.9023, "fy_budget": 348100, "fy_variance": 45267.9023, "fy_variance_pct": 0.13, "commentary": null }, { "key": "T_rev", "label": "REVENUE", "ytd_actual": 4704265.14, "ytd_budget": 4984720, "ytd_variance": -280454.86, "ytd_variance_pct": -0.0563, "fy_outlook": 7274680.5797, "fy_budget": 7719240, "fy_variance": -444559.4203, "fy_variance_pct": -0.0576, "commentary": null }, { "key": "fe_pay", "label": "Fee-earner salaries and employer social security", "ytd_actual": -2478057.51, "ytd_budget": -2454968, "ytd_variance": -23089.51, "ytd_variance_pct": -0.0094, "fy_outlook": -3789563.5388, "fy_budget": -3745432, "fy_variance": -44131.5388, "fy_variance_pct": -0.0118, "commentary": null }, { "key": "fe_bon", "label": "Fee-earner bonus accrual", "ytd_actual": -198788.31, "ytd_budget": -275416, "ytd_variance": 76627.69, "ytd_variance_pct": 0.2782, "fy_outlook": -242703.2582, "fy_budget": -413124, "fy_variance": 170420.7418, "fy_variance_pct": 0.4125, "commentary": "Bonus accrued at 70% of target on the year to date performance." }, { "key": "subc", "label": "Subcontractors", "ytd_actual": -152950.66, "ytd_budget": -72000, "ytd_variance": -80950.66, "ytd_variance_pct": -1.1243, "fy_outlook": -191722.1849, "fy_budget": -108000, "fy_variance": -83722.1849, "fy_variance_pct": -0.7752, "commentary": "Operations and finance bought in help for the April to June peak and an operations vacancy; digital covered its June leaver." }, { "key": "trav", "label": "Engagement travel and expenses", "ytd_actual": -312249.05, "ytd_budget": -316080, "ytd_variance": 3830.95, "ytd_variance_pct": 0.0121, "fy_outlook": -483483.6195, "fy_budget": -489480, "fy_variance": 5996.3805, "fy_variance_pct": 0.0123, "commentary": null }, { "key": "T_cod", "label": "TOTAL COST OF DELIVERY", "ytd_actual": -3142045.53, "ytd_budget": -3118464, "ytd_variance": -23581.53, "ytd_variance_pct": -0.0076, "fy_outlook": -4707472.6014, "fy_budget": -4756036, "fy_variance": 48563.3986, "fy_variance_pct": 0.0102, "commentary": null }, { "key": "gp", "label": "GROSS PROFIT", "ytd_actual": 1562219.61, "ytd_budget": 1866256, "ytd_variance": -304036.39, "ytd_variance_pct": -0.1629, "fy_outlook": 2567207.9783, "fy_budget": 2963204, "fy_variance": -395996.0217, "fy_variance_pct": -0.1336, "commentary": null }, { "key": "gpm", "label": "Gross margin %", "ytd_actual": 0.3321, "ytd_budget": 0.3744, "ytd_variance": -0.0423, "ytd_variance_pct": null, "fy_outlook": 0.3529, "fy_budget": 0.3839, "fy_variance": -0.031, "fy_variance_pct": null, "commentary": null }, { "key": "cen_pay", "label": "Founder and central staff payroll", "ytd_actual": -525130.69, "ytd_budget": -524560, "ytd_variance": -570.69, "ytd_variance_pct": -0.0011, "fy_outlook": -787409.4598, "fy_budget": -786840, "fy_variance": -569.4598, "fy_variance_pct": -0.0007, "commentary": null }, { "key": "cen_bon", "label": "Central staff bonus accrual", "ytd_actual": -14851.4764, "ytd_budget": -21176, "ytd_variance": 6324.5236, "ytd_variance_pct": 0.2987, "fy_outlook": -18028.456, "fy_budget": -31764, "fy_variance": 13735.544, "fy_variance_pct": 0.4324, "commentary": null }, { "key": "sev", "label": "Severance on separations", "ytd_actual": 0, "ytd_budget": 0, "ytd_variance": 0, "ytd_variance_pct": 0, "fy_outlook": 0, "fy_budget": 0, "fy_variance": 0, "fy_variance_pct": 0, "commentary": null }, { "key": "ox_rent", "label": "Office rent and service charges, Munich", "ytd_actual": -192000, "ytd_budget": -192000, "ytd_variance": 0, "ytd_variance_pct": 0, "fy_outlook": -288000, "fy_budget": -288000, "fy_variance": 0, "fy_variance_pct": 0, "commentary": null }, { "key": "ox_it", "label": "IT, software and research databases", "ytd_actual": -103419, "ytd_budget": -105600, "ytd_variance": 2181, "ytd_variance_pct": 0.0207, "fy_outlook": -157419, "fy_budget": -158400, "fy_variance": 981, "fy_variance_pct": 0.0062, "commentary": null }, { "key": "ox_cars", "label": "Company car leases (partners and 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VAT", "rule": "calendar days", "sep_to_date": -3229, "monthly_model": [ -8806, -5950, -3094, -3094 ], "weekly": [ -2054.6842, -2054.6842, -1851.5025, -1343.5484, -1343.5484, -1343.5484, -1343.5484, -810.7355, -721.9333, -721.9333, -721.9333, -708.6258, -698.6452 ], "total_13_weeks": -15718.871 }, { "key": "p_div", "label": "Dividends incl. withholding tax", "rule": "month end", "sep_to_date": 0, "monthly_model": [ 0, 0, 0, 0 ], "weekly": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "total_13_weeks": 0 }, { "key": "T_pay", "label": "TOTAL PAYMENTS", "rule": "n/a", "sep_to_date": -287432.3229, "monthly_model": [ -664790.5281, -666694.7148, -654494.4053, -631825.3261 ], "weekly": [ -28576.1665, -28576.1665, -358451.4275, -33899.4435, -216824.6844, -33899.4435, -334363.7364, -62755.6249, -182338.3748, -73881.0688, -136947.4059, -250895.8835, -215010.876 ], "total_13_weeks": -1956420.3021 }, { "key": "net", "label": "NET CASH FLOW FOR THE WEEK", "rule": "n/a", "sep_to_date": -37504.3229, "monthly_model": [ -329096.4277, 22771.5328, -44481.3499, 25642.5915 ], "weekly": [ 3021.8705, 3021.8705, -291399.7077, 121786.4833, -61138.7575, 121786.4833, -178677.8095, 81487.8329, -40001.9952, 68455.3108, 5388.9737, -105060.0079, -66550.3785 ], "total_13_weeks": -337879.8312 }, { "key": "open", "label": "Opening cash", "rule": "ledger + actual to date", "sep_to_date": 673446.4993, "monthly_model": [ null, null, null, null ], "weekly": [ 673446.4993, 676468.3699, 679490.2404, 388090.5326, 509877.016, 448738.2585, 570524.7418, 391846.9323, 473334.7652, 433332.77, 501788.0808, 507177.0545, 402117.0466 ], "total_13_weeks": null }, { "key": "close", "label": "CLOSING CASH", "rule": null, "sep_to_date": null, "monthly_model": [ null, null, null, null ], "weekly": [ 676468.3699, 679490.2404, 388090.5326, 509877.016, 448738.2585, 570524.7418, 391846.9323, 473334.7652, 433332.77, 501788.0808, 507177.0545, 402117.0466, 335566.6681 ], "total_13_weeks": null }, { "key": "buffer", "label": "Minimum cash buffer (board policy)", "rule": null, "sep_to_date": null, "monthly_model": [ null, null, null, null ], "weekly": [ 600000, 600000, 600000, 600000, 600000, 600000, 600000, 600000, 600000, 600000, 600000, 600000, 600000 ], "total_13_weeks": null }, { "key": "headroom", "label": "HEADROOM / (SHORTFALL) VS BUFFER", "rule": null, "sep_to_date": null, "monthly_model": [ null, null, null, null ], "weekly": [ 76468.3699, 79490.2404, -211909.4674, -90122.984, -151261.7415, -29475.2582, -208153.0677, -126665.2348, -166667.23, -98211.9192, -92822.9455, -197882.9534, -264433.3319 ], "total_13_weeks": null }, { "key": "status", "label": "Status", "rule": null, "sep_to_date": null, "monthly_model": [ null, null, null, null ], "weekly": [ "OK", "OK", "BELOW BUFFER", "BELOW BUFFER", "BELOW BUFFER", "BELOW BUFFER", "BELOW BUFFER", "BELOW BUFFER", "BELOW BUFFER", "BELOW BUFFER", "BELOW BUFFER", "BELOW BUFFER", "BELOW BUFFER" ], "total_13_weeks": null } ], "control": { "low": 335566.6681, "lowwk": "2026-12-11", "short": -264433.3319, "fac": 750000, "fachead": 485566.6681, "taxwk": 894522.1174 }, "reconciliation_to_monthly_model": { "rec_close": 335566.6681, "rec_dec": 50220.5009, "rec_implied": 385787.169, "rec_bs": 385787.169, "rec_diff": 0 }, "levers": [ "1. Clear the Norlach invoices held in the supplier portal: EUR 192k at Aug-26 on 60-day terms, the June invoice overdue pending the phase 2 cap sign-off.", "2. Draw the overdraft (EUR 750k undrawn) for the days between the third-last banking day (social security) and the 10th (wage tax and VAT).", "3. Invoice every fixed-fee milestone on the day the client accepts the deliverable, and send time and materials invoices on the first working day with approved timesheets attached.", "4. Apply to reduce the November trade tax and December corporate income tax prepayments to the FY2026 outlook: the FY2025 notices set them on a stronger year.", "5. Move marketing events and external training into the first quarter of 2027 if the low point falls below the buffer." ] }, "checks": { "overall_status": "OK", "checks": [ { "check": "Balance sheet balances in every month", "proves": "Total assets less liabilities and equity, all 24 months", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Cash flow: indirect method equals direct method every month", "proves": "P&L and balance sheet movements equal the sum of the schedule cash lines", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Closing cash on the cash flow equals balance sheet cash", "proves": "Link integrity", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Retained earnings roll: closing = opening + profit - dividends", "proves": "Equity roll-forward to Dec-27", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "EBITDA on the cash flow equals the P&L", "proves": "Add-backs complete", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Opening balance sheet at 31-Dec-25 balances", "proves": "FY2025 closing balances on Inputs_Actuals and the registers", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Fixed-fee and capped revenue in actual months equals the contract method", "proves": "Ledger revenue agrees with % complete (and the cap), every engagement, every actual month", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Hours by practice and grade equal hours booked to engagements, every month", "proves": "Timesheets by grade and by engagement agree; forecast demand by grade keeps every hour", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Staffing mixes sum to 100% for every profile", "proves": "No hours lost in the grade split", "value": 0, "tolerance": 0.0, "status": "OK" }, { "check": "Milestone shares sum to 100%", "proves": "Every fixed fee is fully invoiced", "value": 0, "tolerance": 0.0, "status": "OK" }, { "check": "Percentage complete stays between 0% and 100%", "proves": "No over-recognition", "value": 0, "tolerance": 0.0001, "status": "OK" }, { "check": "Fixed fees completing within the horizon are fully invoiced by completion", "proves": "Milestone invoicing reaches the fee", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Capped engagements are never invoiced above the cap", "proves": "Fees invoiced to date never exceed the cap", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Client fee revenue equals the P&L, every month", "proves": "Client blocks and engagement totals agree", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Practice revenue equals the P&L, every month", "proves": null, "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Practice contributions equal P&L gross profit, every month", "proves": null, "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Allocated practice profits equal EBITDA, every month", "proves": "Central costs fully allocated", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Time to cash: standard value less discounts and write-downs equals fee revenue", "proves": "The realisation waterfall is complete", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "VAT balance equals the last two months net less the special prepayment held", "proves": "The one-month extension and the special prepayment are applied correctly", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "FY2026 tax charge equals the statutory rates on the annual taxable profit", "proves": "Year-to-date method is exact for the full year", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "FY2027 tax charge equals the statutory rates on the annual taxable profit", "proves": null, "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "AR aging: clients in germany tie to the ledger", "proves": "Item listing agrees with the balance at the last actual month", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "AR aging: clients in austria and switzerland tie to the ledger", "proves": "Item listing agrees with the balance at the last actual month", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "AR aging: insolvent client tie to the ledger", "proves": "Item listing agrees with the balance at the last actual month", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "AP aging: subcontractors tie to the Payables schedule", "proves": null, "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "AP aging: travel and expenses tie to the Payables schedule", "proves": null, "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "AP aging: overheads tie to the Payables schedule", "proves": null, "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "13-week cash forecast reconciles to the monthly balance sheet at 31-Dec-26", "proves": "Weekly phasing distributes exactly the monthly cash lines", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Scenario snapshots are current for the selected scenario", "proves": "Live column equals the stored snapshot", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Budget vs actual revenue bridge reconciles to the P&L variance", "proves": "Hours plus rate effects equal the revenue variance", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "EBITDA walk from budget to actual reconciles", "proves": "Variances explain the full EBITDA gap", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Trade receivables never negative", "proves": null, "value": 725796.1868, "tolerance": 0, "status": "OK" }, { "check": "Trade payables never negative", "proves": null, "value": 40840.431, "tolerance": 0, "status": "OK" }, { "check": "Subcontractor hours never negative (every practice and grade, every month)", "proves": null, "value": 0, "tolerance": 0.01, "status": "OK" }, { "check": "Headcount never negative", "proves": null, "value": 0.9607, "tolerance": 0, "status": "OK" }, { "check": "Credit loss provisions never negative", "proves": null, "value": 0, "tolerance": 0, "status": "OK" }, { "check": "Fixed asset net book value never negative", "proves": null, "value": 227319.7778, "tolerance": 0, "status": "OK" }, { "check": "Bank loan never negative", "proves": null, "value": 66659, "tolerance": 0, "status": "OK" }, { "check": "Timeline: months flagged actual equal the last actual month number", "proves": null, "value": 0, "tolerance": 0.5, "status": "OK" } ], "business_warnings": [ { "item": "Lowest month-end cash in the forecast (selected scenario)", "note": "Below the buffer means a facility draw or action", "value": 252875.0921 }, { "item": "Lowest 13-week closing cash", "note": null, "value": 335566.6681 }, { "item": "Lowest forecast utilisation of own fee earners", "note": "Below 65% signals idle capacity", "value": 0.4643 }, { "item": "Largest client share of FY2027 revenue", "note": "Above 15% is a concentration risk", "value": 0.2169 }, { "item": "Lock-up days at the last actual month", "note": "Above 70 days ties up cash", "value": 62.0692 }, { "item": "Pelzhoff claim at the last actual month, net of provision (EUR)", "note": "Recovery depends on the insolvency distribution", "value": 6151.8112 } ] }, "ar_aging": { "as_at": "2026-08-31", "items": { "columns": [ "Counterparty (fictional)", "Item / document", "Group", "Amount (EUR)", "Due date", "Days past due", "Not yet due", "1 to 30", "31 to 60", "61 to 90", "Over 90", "Action / note" ], "rows": [ [ "Eberstal Medizintechnik AG", "August invoices: programme office (July time) and expenses", "Clients in Germany", 135257.48, "2026-09-17", 0, 135257.48, 0, 0, 0, 0, "45-day terms; invoices go through the client supplier portal." ], [ "Eberstal Medizintechnik AG", "July invoices: programme office (June time) and expenses", "Clients in Germany", 124853.06, "2026-08-16", 15, 0, 124853.06, 0, 0, 0, "Approved in the portal on 28-Aug; payment run 4-Sep." ], [ "Norlach Antriebstechnik GmbH", "August invoice: footprint programme (July time)", "Clients in Germany", 76867.12, "2026-10-02", 0, 76867.12, 0, 0, 0, 0, "60-day terms via the supplier portal." ], [ "Norlach Antriebstechnik GmbH", "July invoice: footprint programme (June time)", "Clients in Germany", 67258.73, "2026-09-01", 0, 67258.73, 0, 0, 0, 0, "60-day terms." ], [ "Norlach Antriebstechnik GmbH", "June invoice: footprint programme (May time)", "Clients in Germany", 48041.96, "2026-08-01", 30, 0, 48041.96, 0, 0, 0, "Overdue: held in the portal pending the phase 2 cap sign-off; chased weekly." ], [ "Wittenfels Holding GmbH", "August invoice: post-merger integration (July time)", "Clients in Germany", 57147.83, "2026-09-02", 0, 57147.83, 0, 0, 0, 0, "30-day terms; private equity owner pays on time." ], [ "Zorneck Logistik GmbH", "Final milestone, warehouse network redesign", "Clients in Germany", 78835.16, "2026-09-30", 0, 78835.16, 0, 0, 0, 0, "Invoiced on acceptance of the final report." ], [ "Ulmhardt Verpackungen GmbH", "August invoice (July time and expenses)", "Clients in Germany", 85572.55, "2026-09-17", 0, 85572.55, 0, 0, 0, 0, "45-day terms." ], [ "Ulmhardt Verpackungen GmbH", "July invoice (June time and expenses)", "Clients in Germany", 70013.9, "2026-08-16", 15, 0, 70013.9, 0, 0, 0, "Paid 3-Sep per the bank." ], [ "Sauerbeck Lebensmittel GmbH", "Interim milestone, S/4HANA readiness assessment (invoiced 31-Aug)", "Clients in Germany", 41532.26, "2026-09-30", 0, 41532.26, 0, 0, 0, 0, "30-day terms." ], [ "Varnholt Chemie GmbH", "August invoice: data platform (July time)", "Clients in Germany", 61534.23, "2026-09-17", 0, 61534.23, 0, 0, 0, 0, "45-day terms." ], [ "Varnholt Chemie GmbH", "July invoices: data platform (June time) and the working capital interim milestone", "Clients in Germany", 50346.18, "2026-08-16", 15, 0, 50346.18, 0, 0, 0, "Payment promised for the September run." ], [ "Sornegg Pr\u00e4zision AG", "August invoice (July time and travel)", "Clients in Austria and Switzerland", 78067.52, "2026-09-02", 0, 78067.52, 0, 0, 0, 0, "Switzerland: outside the scope of German VAT." ], [ "Pelzhoff Kunststofftechnik GmbH", "Invoice for June time (issued 1-Jul), net of the VAT corrected", "Insolvent client", 49214.59, "2026-08-15", 16, 0, 49214.59, 0, 0, 0, "Insolvency application 20-Jul-26. Claim filed with the administrator. 95% provided; output VAT corrected in July (UStG s17)." ], [ "Pelzhoff Kunststofftechnik GmbH", "Invoice for May time (issued 1-Jun), net of the VAT corrected", "Insolvent client", 43062.76, "2026-07-16", 46, 0, 0, 43062.76, 0, 0, "As above." ], [ "Pelzhoff Kunststofftechnik GmbH", "Invoice for April time (issued 1-May), balance, net of the VAT corrected", "Insolvent client", 30759.12, "2026-06-15", 77, 0, 0, 0, 30759.12, 0, "As above." ] ] }, "totals": [ "TOTAL", null, null, 1098364.45, null, null, 682072.88, 342469.69, 43062.76, 30759.12, 0, null ], "tie_outs": [ { "label": "Clients in Germany: aging vs ledger", "values": [ null, null, 897260.46, "Ledger balance", 897260.4431, "Difference", 0, null ] }, { "label": "Clients in Austria and Switzerland: aging vs ledger", "values": [ null, null, 78067.52, "Ledger balance", 78067.52, "Difference", 0, null ] }, { "label": "Insolvent client: aging vs ledger", "values": [ null, null, 123036.47, "Ledger balance", 123036.4612, "Difference", 0, null ] } ] }, "ap_aging": { "as_at": "2026-08-31", "items": { "columns": [ "Counterparty (fictional)", "Item / document", "Group", "Amount (EUR)", "Due date", "Days past due", "Not yet due", "1 to 30", "31 to 60", "61 to 90", "Over 90", "Action / note" ], "rows": [ [ "Freelance SAP programme manager (sole trader, Munich)", "August hours, Eberstal programme office", "Subcontractors", 5733.76, "2026-09-29", 0, 5733.76, 0, 0, 0, 0, "Timesheets approved by the engagement manager; 30-day terms; status reviewed for false self-employment (SGB IV s7a)." ], [ "Freelance data engineer (sole trader, Stuttgart)", "August hours, Varnholt data platform", "Subcontractors", 4073.99, "2026-09-25", 0, 4073.99, 0, 0, 0, 0, "Timesheets approved by the engagement manager; 30-day terms; status reviewed for false self-employment (SGB IV s7a)." ], [ "Interim network of senior consultants (GmbH)", "August hours, two consultants", "Subcontractors", 3017.77, "2026-09-30", 0, 3017.77, 0, 0, 0, 0, "Timesheets approved by the engagement manager; 30-day terms; status reviewed for false self-employment (SGB IV s7a)." ], [ "Other freelancers (4 invoices)", "August hours", "Subcontractors", 2263.32, "2026-09-20", 0, 2263.32, 0, 0, 0, 0, "Timesheets approved by the engagement manager; 30-day terms; status reviewed for false self-employment (SGB IV s7a)." ], [ "Corporate card statement (travel and hotels)", "August statement", "Travel and expenses", 11351.52, "2026-09-15", 0, 11351.52, 0, 0, 0, 0, "Coded to engagements; rebillable share invoiced with the September invoices." ], [ "Employee expense claims", "August claims, paid with the September payroll", "Travel and expenses", 9287.61, "2026-09-15", 0, 9287.61, 0, 0, 0, 0, "Coded to engagements; rebillable share invoiced with the September invoices." ], [ "Software and data subscriptions (11 vendors)", "August renewals", "Overheads", 7945.29, "2026-09-14", 0, 7945.29, 0, 0, 0, 0, null ], [ "Tax adviser and payroll bureau", "August fees", "Overheads", 5826.55, "2026-09-14", 0, 5826.55, 0, 0, 0, 0, null ], [ "Leasing company (company cars)", "September instalments", "Overheads", 4767.17, "2026-09-14", 0, 4767.17, 0, 0, 0, 0, null ], [ "Sundry overhead suppliers (14 invoices)", "Office, events and IT", "Overheads", 7945.29, "2026-09-14", 0, 7945.29, 0, 0, 0, 0, null ] ] }, "totals": [ "TOTAL", null, null, 62212.27, null, null, 62212.27, 0, 0, 0, 0, null ], "tie_outs": [ { "label": "Subcontractors: aging vs schedule", "values": [ null, null, 15088.84, "Ledger balance", 15088.8416, "Difference", 0, null ] }, { "label": "Travel and expenses: aging vs schedule", "values": [ null, null, 20639.13, "Ledger balance", 20639.1345, "Difference", 0, null ] }, { "label": "Overheads: aging vs schedule", "values": [ null, null, 26484.3, "Ledger balance", 26484.3, "Difference", 0, null ] } ] }, "cfo_report": { "reporting_line": "Reporting month: Aug-26 actuals, Downside scenario for the outlook. Amounts in EUR. Every figure is a live link to the model; the narrative recalculates with the inputs.", "sections": [ { "title": "1. HEADLINE", "paragraphs": [ "Year to date revenue is EUR 4,704k, 5.6% below budget, and EBITDA is EUR 252k (5.4% of revenue) against EUR 681k (13.7%) budgeted. Most of the EUR 429k gap comes from four places: digital and ERP fee revenue EUR 286k short on hours not sold, credit losses EUR 105k over budget on the Pelzhoff insolvency, subcontractors EUR 81k over, and operations EUR 78k short on rate, where the Norlach cap alone costs EUR 89k. Operations hours ahead of budget and the bonus accrued at 70% of target give back EUR 49k and EUR 77k.", "Full-year outlook (Downside): revenue EUR 7,275k, 5.8% below budget, and EBITDA EUR 651k (8.9%) against EUR 1,186k budgeted. That puts September to December fee revenue 7.1% below budget, after eight months 6.4% below. The forecast rests on work already signed, 93% of those fees, and on utilisation of 66% against 74% in March to June; at the year to date 68%, September to December fees would be about EUR 81k higher. Two graduates and a senior consultant join in September and October, so capacity grows before the 2027 work that has to fill it.", "Cash is EUR 711k at Aug-26, after the FY2025 bonus (EUR 392k in March) and the EUR 450k dividend in June, against a buffer of EUR 600k. The 13-week low is EUR 336k in the week ending 11-Dec, EUR 264k below the buffer: draw the overdraft before that week. The lowest forecast month end is EUR 253k in Dec-27. Norlach owes EUR 192k through its supplier portal on 60-day terms, including a June invoice now overdue.", "FY2027 Downside: revenue EUR 5,365k (26.3% decline), an EBITDA loss of EUR 459k (8.5% of revenue). Only 25% of FY2027 fee revenue is signed. The named pipeline adds EUR 1,230k at its win rates and the plan needs EUR 2,547k of new work not yet identified, against an annualised EUR 4,035k of wins so far in FY2026, and wins take months to turn into revenue. Eberstal, 26% of FY2026 revenue, ends its S/4HANA programme office at the go-live in March 2027; the wave 2 proposal (EUR 1,277k at 35%) is the largest single swing in the year. This case already carries the response: a hiring freeze, 5 separations and no dividend." ], "rows": [] }, { "title": "2. WHAT HAPPENED YEAR TO DATE (BvA revenue bridge and EBITDA walk)", "paragraphs": [ "Revenue bridge against budget: operations EUR 49k more from hours and EUR 78k less from rate, where the Norlach cap alone costs EUR 89k; finance EUR 1k less from hours and EUR 20k more from rate; digital and ERP EUR 286k less from hours and EUR 9k less from rate. Outside the Eberstal programme office, digital sold too little in the first half: no new digital engagement started between the Varnholt platform in March and the Sauerbeck assessment in July. Travel rebilled at cost brought EUR 24k more than budget.", "Costs: fee-earner pay and social security are EUR 23k worse than budget: a finance manager joined in February and consultants in March and May against one hire budgeted from March, partly offset by senior consultant vacancies in operations from April to June and in digital since July. The bonus accrued at 70% of target is EUR 77k below budget. Subcontractors are EUR 81k over: operations and finance bought in help for the April to June peak, when operations also carried a vacancy, and digital covered its June leaver. Recruitment is EUR 32k over on agency fees for the February and July hires, which the budget did not have. The Pelzhoff provision cost EUR 117k after the VAT correction." ], "rows": [] }, { "title": "3. TIME TO CASH: REALISATION AND LOCK-UP (Time_to_Cash, Engagement_Review)", "paragraphs": [ "From time recorded to revenue, year to date: standard value at the rate card EUR 5,032k; client discounts EUR 335k; time and materials written down at billing EUR 92k; fixed-fee overruns EUR 56k; value above caps EUR 95k; fee revenue EUR 4,455k, a realisation of 88.5% of the rate card. The Norlach phase 2 cap accounts for EUR 89k: the programme is forecast 21% over its budget hours and realises 78% of the rate card, against 89% on the Eberstal programme office.", "Lock-up is 62 days at Aug-26: 19 days of unbilled work and 43 debtor days, down from 72 in January. The largest balances sit with the two clients that pay through supplier portals: Norlach on 60-day terms owes EUR 192k, including a June invoice held pending the phase 2 cap sign-off, and Eberstal on 45-day terms EUR 260k, its July invoices approved late in the portal. Lock-up rises to 94 days by December 2027 in the forecast because more of the work is time and materials billed monthly in arrears; every 10 debtor days hold about EUR 175k of cash including VAT." ], "rows": [] }, { "title": "4. ENGAGEMENTS AND PRACTICES (Engagement_Review, Practices)", "paragraphs": [ "Engagement review: 10 of the 16 engagements in progress or contracted are forecast over their budget hours or above their cap. The largest are Norlach phase 2 (21% over, cap reached), the Varnholt data platform (8% over, above its cap) and the Sauerbeck S/4HANA readiness assessment (12% over a fixed fee). The Sauerbeck cost programme closed 12% over its hours. Rule from here: a change request before hours reach 80% of budget, and estimates to complete reviewed every two weeks on fixed-fee and capped work.", "Practices, FY2026 outlook: operations contributes EUR 971k (34.4% of revenue), finance EUR 777k (35.2%), digital and ERP EUR 819k (36.5%); after central costs they earn EUR 233k, EUR 198k and EUR 219k. Fees per fee earner are EUR 206k, EUR 215k and EUR 219k. Operations carries two partners including the founder, so its leverage is 6 fee earners per partner at December 2026 against 9 in finance and 10 in digital and ERP." ], "rows": [] }, { "title": "5. PEOPLE, UTILISATION AND LEVERAGE (Capacity, People)", "paragraphs": [ "Utilisation year to date by grade against target: partners 30% (40%), directors 51% (60%), managers 70% (75%), senior consultants 78% (82%), consultants 78% (82%). Hours below target cost EUR 313k at standard cost rates. The shortfall is widest for partners and directors, whose chargeable time follows the work they sell: demand, not delivery capacity, is the constraint. By practice: operations 67%, finance 71%, digital and ERP 68%.", "Headcount is 40 at Aug-26 (32 fee earners) and 35 at December 2027 in the Downside case. Two graduates and a senior consultant join in September and October; FY2027 hiring is frozen. Employer social security adds 16.4% to fee-earner salaries in FY2026. Managers and above earn more than both contribution ceilings, so pay above them carries no social security; the ceilings rise in 2027 to EUR 8,850 (pension) and EUR 6,375 (health) a month under the BMAS draft of 21 September." ], "rows": [] }, { "title": "6. CLIENTS, PIPELINE AND CONCENTRATION (Pipeline, Clients, Receivables)", "paragraphs": [ "Concentration: Eberstal is 26% of FY2026 revenue and the top five clients 66%. The FY2027 largest-client share falls to 22% only if new work arrives as planned. Sales year to date: 12 wins and 14 losses from 31 proposals, with 5 still open: a win rate of 46% by count and 48% by value on those decided, and an average engagement of EUR 224k. The FY2027 plan needs 0.6 times that annual pace of wins as new work, on top of the named pipeline.", "Pelzhoff Kunststofftechnik applied for insolvency on 20 July. Of the EUR 146k it owed, EUR 23k of output VAT was corrected in the July return (UStG s17) and EUR 117k provided, 95% of the net claim. The administrator can challenge payments received in the three months before the application if the firm knew Pelzhoff could not pay (InsO s130). EUR 74k came in between April and June, and the receipt dates decide how much falls inside the window: the payment history needs a legal review before the creditors meeting." ], "rows": [] }, { "title": "7. CASH, VAT, TAX AND THE 13 WEEKS (Cash_13W, VAT, Tax)", "paragraphs": [ "The 13 weeks from 12 September: opening cash EUR 673k after the 10 September payments of wage tax, the July VAT return and the corporate income tax prepayment; receipts EUR 1,619k, payments EUR 1,956k, closing EUR 336k on 11 December. The turn of each month is the pinch: social security on the third-last banking day and salaries on the last, then wage tax and VAT on the 10th; EUR 895k of social security and tax leaves in the window. Closing cash on 11 December plus the rest of the December flows reconciles to the December balance sheet to the euro.", "VAT runs under the permanent one-month extension: the EUR 76k payable at Aug-26 covers July and August less the EUR 88k special prepayment, which is credited against the December return in February 2027, when a new special prepayment of EUR 85k falls due. Corporate income tax and trade tax take 33.4% of FY2026 profit before tax: the statutory 32.975% (15.825% plus 17.15% at the Munich multiplier of 490%) plus non-deductible items. The prepayments set by the FY2025 notices exceed the FY2026 charge by EUR 144k: an application to cut the November trade tax and December corporate income tax prepayments keeps that cash in the business instead of waiting for the FY2026 assessments." ], "rows": [] }, { "title": "8. SCENARIOS (Scenarios sheet; snapshot values from three full model runs)", "paragraphs": [ "Base: FY2027 revenue EUR 8,139k, EBITDA of EUR 982k (12.1%), lowest cash EUR 704k. Downside (industrial recession: lower win rates, starts a month later, only 60% of the gap to target utilisation sold, overruns of 12%, no rate increase, clients 15 days slower, hiring frozen, leavers not replaced, 5 separations from April 2027 with severance, no dividend): FY2027 revenue EUR 5,365k, an EBITDA loss of EUR 459k, lowest cash EUR 253k. Upside: FY2027 revenue EUR 9,576k, EBITDA of EUR 2,158k (22.5%), lowest cash EUR 707k.", "The Downside is the one to prepare for: it takes EUR 2,774k out of FY2027 revenue and cash falls EUR 347k below the buffer even after the response. Triggers, reviewed monthly: Eberstal wave 2 not signed by 31 January; utilisation below 65% for two months; new work sold below plan for two months from November; lock-up above 80 days; any client more than 30 days overdue by more than EUR 50k." ], "rows": [] }, { "title": "9. RISK REGISTER (scored 1 to 5; score = likelihood x impact)", "paragraphs": [], "rows": [ [ "Sales gap: 75% of FY2027 fee revenue is not yet won; EUR 2,547k of new work not yet identified", 4, 4, 16, "Weekly pipeline review with win-probability discipline; proposal targets per partner; FY2027 hires only against signed work; Founder and managing partner" ], [ "Concentration: Eberstal is 26% of FY2026 revenue; its programme office ends at the March 2027 go-live", 3, 5, 15, "Wave 2 and hypercare proposal before go-live; executive sponsor meetings monthly; grow two mid-size clients; Digital and ERP partner" ], [ "Industrial and automotive downturn: Norlach and Pelzhoff show the pressure; Mittelstand clients defer transformation work", 3, 4, 12, "Diversify into medical technology, food and logistics; credit checks before engagement letters; shorter payment terms on new automotive work; Founder and managing partner" ], [ "Realisation: Norlach phase 2 is 21% over budget hours; 10 live engagements forecast over budget or cap", 3, 3, 9, "Change requests before 80% of budget hours; estimates to complete every two weeks; partner sign-off on write-downs; Head of finance and operations" ], [ "Utilisation: 68% year to date against a 74% target; capacity grows before the 2027 work is sold", 3, 4, 12, "Hiring gate tied to signed work; partner selling time protected; bench staffed on proposals and internal methods; Founder and managing partner" ], [ "Pelzhoff: EUR 74k received April to June, open to challenge by the administrator where it fell in the three months before the application (InsO s130)", 2, 2, 4, "Legal review of what the firm knew and when; claim filed with the administrator; Founder with legal counsel" ], [ "False self-employment: freelancers working months at one client could be found to be employees (status determination under SGB IV s7a), with contributions due", 2, 3, 6, "Status review of every assignment over three months; optional status determination by the Clearingstelle before long assignments; HR and recruiting lead" ], [ "Cash: forecast low of EUR 253k against the EUR 600k buffer, with social security, wage tax and VAT due within ten days of each month end", 2, 3, 6, "Weekly 13-week review; overdraft confirmed; tax prepayment reduction filed; Head of finance and operations" ], [ "E-invoicing: from 1 January 2027 a company with prior-year turnover above EUR 800,000 must issue e-invoices to German business clients (BMF)", 3, 2, 6, "Structured invoices (XRechnung or ZUGFeRD) from the billing system by December; test with the two portal clients first; Head of finance and operations" ], [ "Key person: the founder leads the firm, new business and the operations practice", 2, 4, 8, "Second operations partner takes the Norlach relationship; documented account plans; Founder and managing partner" ] ], "columns": [ "Risk", "Likelihood", "Impact", "Score", "Mitigation and owner" ] }, { "title": "10. ACTIONS (owner, due date, status)", "paragraphs": [], "rows": [ [ "Norlach: agree the phase 2 cap sign-off, release the June invoice and put a change-control clause in the phase 3 proposal", "Founder and operations partner", "2026-09-30", "Open", "June invoice paid; phase 3 terms agreed" ], [ "Eberstal: wave 2 and hypercare proposal signed before the go-live", "Digital and ERP partner", "2026-11-30", "Open", "Signed statement of work for April 2027" ], [ "FY2027 sales plan: EUR 2,547k of new work by practice and partner, with monthly proposal targets", "Founder and managing partner", "2026-10-15", "Open", "Plan approved; tracked monthly against wins" ], [ "Engagement control: estimates to complete every two weeks on fixed-fee and capped work; change requests before 80% of budget hours", "Head of finance and operations", "2026-10-15", "In progress", "No engagement more than 5% over budget without a change request" ], [ "Apply to reduce the November trade tax and December corporate income tax prepayments to the FY2026 outlook", "Head of finance and operations with the tax adviser", "2026-10-30", "Open", "Revised prepayment notices received" ], [ "Pelzhoff: file the claim with the administrator and review the April to June receipts for challenge risk", "Founder with legal counsel", "2026-10-31", "Open", "Claim registered; written legal view on file" ], [ "E-invoicing: issue structured e-invoices to German business clients from 1 January 2027", "Head of finance and operations", "2026-12-15", "Open", "Test invoices accepted by Norlach and Eberstal portals" ], [ "Freelancer status review for assignments over three months", "HR and recruiting lead", "2026-10-31", "Open", "Every long assignment reviewed; status determinations filed where needed" ], [ "Downside plan: triggers, the hiring freeze, separation criteria and the order of cash levers", "BriQs CFO", "2026-10-15", "Open", "Plan approved by the founder and attached to the October pack" ] ], "columns": [ "Action", "Owner", "Due", "Status", "Measure of done" ] }, { "title": "11. INFORMATION NEEDED BEFORE THE SEPTEMBER CLOSE", "paragraphs": [ "Timesheets by person, engagement and grade for September, and estimates to complete for Norlach phase 2, the Varnholt data platform, the Wittenfels integration, Stelzhof and the Sauerbeck assessment.", "Norlach written position on the phase 2 cap and the June invoice.", "Eberstal go-live date and the procurement timetable for wave 2.", "The Pelzhoff administrator report and the dates and amounts of the April to June receipts.", "The FY2027 pay review proposal, the final 2027 contribution ceilings and the health insurers 2027 additional rates.", "The tax adviser view on the prepayment reduction application.", "Prepared by BriQs Group for the managing directors of Selmberg Consulting GmbH (fictional demonstration company). Model status at the time of preparation: OK." ], "rows": [] } ] } } }