All your essential numbers in one connected system

Methodology and author

Define context, complete inputs, produce, review and adapt. Designed and signed by Julio Alonzo. Designed and signed by Julio Alonzo.

Requirements and limitations

Edition 1.1, 60 months. The master workbook connects pricing, break-even, profit and loss, budget, cash, customer economics, commissions and founder compensation. The nine complete included components are independent tools with their own options; they do not automatically synchronize with this master. Change only yellow inputs and save a dated copy. Amounts are in USD; the data are fictional. Revenue and scenarios. Inputs B24 selects 1: aggregate month-one revenue, or 2: net price times planned units. B7 applies monthly growth in both modes. B19 selects one scenario: 1 conservative, 2 base, 3 aggressive. B14:B16 scale volume, revenue and customers, not price. Fixed expenses are not scaled. The live comparison calculates all three scenarios with the same collection, commission and bonus rules; monthly detail shows the active case only. Price and margin. B31 selects 1: calculated price, or 2: manual price. Full unit cost = direct cost + hours times hourly cost + (fixed expenses + payroll + marketing + founder salary) / planned units. Calculated price = full cost / (1 − variable rate − tax rate − commission − target margin). Margin means profit / net revenue, before depreciation and the conditional founder bonus. These rates all apply to the net selling price. The variable rate is additional to direct cost and time. Rates plus margin of 100% or more invalidate calculated pricing; manual mode remains possible with a positive price and visible risks. Discounts and break-even. Net price = selected price × (1 − discount). The displayed margin is recalculated after discount; changing a label does not preserve it. Break-even uses unit contribution after direct costs, variable rate, tax and full commission, together with allocated fixed costs and month-one depreciation. It is conservative when a quota exempts commissions. Required units round upward. Required days use the month-one sales pace and B49 operating days; they are not a promised date. Collections. B33 accepts integer days from 0 to 1800. Lag = days / 30 rounded upward: 0 collects in the same month, 1–30 next month, 31–60 two months later. There are no opening receivables or defaults. Receivables equal cumulative recognized revenue less cumulative collections. Revenue whose collection falls beyond the horizon remains outstanding; it is not forced into cash in month 60. Expenses and taxes. Variable costs, fixed expenses, payroll, marketing, tax, founder salary and bonus, and capex are paid in their month. Tax is a planning charge on recognized revenue, including loss-making periods, not a jurisdiction-specific tax computation. B44 applies annual inflation to fixed expenses, payroll, marketing and salary; direct unit cost stays constant. VAT, inventory, debt, automatic financing and prepayments are not modeled. Commissions. Recognized revenue × B38 is earned when B40 = 0, or monthly revenue ≥ quota B39 × threshold B40. It is paid when the matching revenue is collected. Earned unpaid commission is a liability. Zero quota is valid only with zero threshold. Pricing and break-even reserve full commission even when a month misses the threshold; this is a conservative assumption, not a double deduction. Founder. B41 is monthly salary separate from team payroll. Bonus = maximum(0, after-tax profit before bonus − threshold B43) × B42. Bonus is expensed and paid in the month. Salary and bonus are not cash-capped: negative cash signals an unresolved funding need and does not authorize payment. The master does not model owner distributions; component 05.08 provides additional analysis. Capex and reconciliation. B12 is monthly investment. Straight-line depreciation = investment / useful life B45 × minimum(month − 1, useful life); it begins in the month after purchase. There are no opening fixed assets or disposals. Cash + receivables + net fixed assets = unpaid commission + opening cash + cumulative profit. Opening cash is treated as opening equity. Do not confuse profit with cash flow. Budget and actuals. B46 sets the number of consecutive closed months in year one. Enter nine numeric lines in B56:M64 for every closed month, including zero where appropriate; blank means unavailable. Signed actual adjustments are allowed. Future columns are excluded from comparison. Zero closed months displays n.a.; an incomplete month requires review. Variance is actual minus plan; a positive expense-line variance means more spending, not improvement. Customer economics. ARPU and contribution use month-one active customers. CAC = marketing / new customers. Finite LTV = monthly contribution per customer × the sum, from 0 to horizon − 1, of ((1 − churn) / (1 + monthly discount)) raised to the period. Contribution deducts variable costs, commissions and tax. Missing customers, acquisitions or valid denominators produce n.a. Negative LTV is retained; CAC payback is shown only with positive contribution. Churn and horizon are value analysis, not an additional cohort revenue forecast. Cash and checks. Runway uses ending cash / average net burn over the last twelve available months. Without burn it is n.a.; with nonpositive cash it is zero. The gap to the minimum cash reserve is not committed financing. Checks are terminal diagnostics for inputs, closed periods, pricing, coverage and annual reconciliations. A numeric tolerance of maximum(0.00001, magnitude × 0.000000000001) prevents floating-point false alarms. OK does not certify business viability or the accuracy of entered data. Repairs. Eight repeated disconnected modules, the shortcut comparison, static dashboard and title checks were replaced with connected calculations and reconciliation tests. Displays were corrected: 6200 is an amount, growth 0.03 is 3%, and tax 0.08 is 8%. Original values, full materials and notes are preserved in the historical archive; new assumptions are documented here. The product price remains USD 49 and the add-on USD 7. The native Microsoft Excel interface was not tested.

Cutoff date: 2026-10-12