Reporting formats and deliverables

The pack, the cash view and the dashboard carry the same numbers. Format changes. Definitions do not.

PDF

The monthly pack

Nine pages in a fixed order. A missing page is a defect. Extra pages are added only by a signed change to the statement of work.

Operating summary. Period actuals against budget and against prior year, with three commentary bullets.
Profit and loss. Mapped P&L to the signed chart, including one-offs on a separate line.
Cash movement. Opening bank, operating, investing and financing lines, closing bank.
Working capital. Receivables, inventory and payables with days metrics as defined.
Channel or site contribution. Grain agreed in the cost map.
Cohort or utilisation view. Used where the sector economics require it.
Forecast versus actual on the driver sheet. Current quarter only.
Variance commentary. The three questions, written in full sentences.
Appendix. Reconciliation ticks, version stamp, assumption changes this period.

The rolling cash view

The 13-week model is a sheet inside the workbook, not a separate product. Column one is actuals from the latest bank file. Columns two to thirteen are forecast. Receipts are built from the receivables ageing and from a collection-rate assumption that sits on the register. Payroll, CPF and other statutory payments sit on the calendar dates they fall. Supplier payments follow stated terms unless a run has been moved and logged. Tax instalments and rent are hard-coded to invoice dates. Refresh day is named in the statement of work, usually Monday 12:00 SGT, using Friday’s bank file. If the bank file is late, the sheet carries last week’s actuals and a note on the exception list. The cash view is a scenario. It is not a statement that cash will land on a given day.

The dashboard

The screen holds the current period and the trailing twelve months for the same metrics that appear in the pack. It does not hold a second definition of contribution or cash. Access is through the client’s existing BI tool or, where none exists, through a controlled spreadsheet view. Refresh happens after the pack is signed, so an operator cannot read a number on screen that the board PDF has not yet issued. Intra-month actuals (bank, bookings, utilisation) can sit on a separate operational tile if the statement of work lists them. Those tiles are labelled as unaudited intra-month figures and are not mixed into the signed pack metrics.

Variance commentary

Commentary is written after the numbers are frozen. It is not drafted from a template paragraph. Each material line answers three questions in the same order.

What moved. Name the line, the amount against budget and against prior year, and the driver (volume, rate, mix, timing, or one-off).

Whether it persists. Timing differences are labelled as timing. Run-rate changes are labelled as run-rate. If the split cannot be evidenced from the files, the sentence says the split is unavailable.

What decision it informs. Hiring freeze, price change, collection action, inventory buy, or “no decision this month”. The last option is allowed. Empty encouragement is not.

Quality controls

Four controls sit on every issue. Reconciliation checks: pack P&L to ledger, cash page to bank, contribution page to net revenue. Version control: the PDF footer carries a version stamp that matches the workbook name. Change log: definition or driver edits are dated, described, and linked to the first pack that uses them. Audit trail of assumptions: the assumption sheet in the model is exported into the pack appendix whenever a rate changes. A reviewer who did not build the pack can retie a figure from those four artefacts. If a control fails, the pack is held past T+4 until the fail is cleared or explicitly accepted by the client decision-maker.

Handover and documentation

At the end of a build, and at the end of a retainer if the client takes the operation in-house, we hand over three documents and a walkthrough. The operating manual covers intake, freeze, review and issue, with names of source files and SGT times. The definitions register is the signed table of metrics. The model walkthrough is a recorded or live session that steps through drivers, the cash sheet and the scenario copies. Access credentials remain on client-owned systems. Copies we held for the engagement are deleted on project close as described in the privacy notice.