Introduction to Financial Statement Modeling

Free CFA Level I lesson in Financial Statement Analysis. 15 min read, ~2,252 words.

Sales-based pro forma flow: forecast revenue first, then COGS, SG&A, D&A, interest, taxes, working capital, capex, financing (revenue first, financing last). Nominal revenue growth =, so model volume and price separately rather than adding a single combined rate. Five Porter forces (rivalry, new entrants, substitutes, buyer power, supplier power) drive...

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