Aurum Model EOY 27'

Model Settings

Date range, annual price escalation, and starting cash for the cash-flow projection.

How these numbers flow through the model

Start month + horizon set the forecast window. Cash events can land outside it (supplier deposits before the start, collections after the end) — those months are shown too, carrying cash but no P&L.
Cash on hand is your actual bank balance at the start month. It seeds the running balance, and every forecast flow adds to or draws from it. Because a bank balance already reflects everything collected and paid to date, nothing before the start month moves cash again.
YTD actuals feed the P&L only: the YTD column, the year totals, and the valuation basis. They never touch the cash balance — what YTD activity collected is already inside cash on hand, and what it hasn't collected yet belongs in the Accounts Receivable section below.
Annual increase % steps on calendar years (not anniversaries): a model starting mid-2026 applies the first increase in Jan 2027, compounding each year after.

Brands

The brands in this model. Openings are entered per brand; each brand gets its own SKU mix below.

How brands flow through the model

A brand is the link between openings (how many locations, entered per month below) and SKUs (what each location buys). Revenue for a month = openings × units per location × sale price, summed across the brand's SKUs. A brand with openings but no SKUs — or SKUs but no openings — produces nothing, and gets flagged here when that happens.

Pilates Addiction

SKU Detail

Each SKU belongs to a brand and sets its own units per location. It also has a sale price, base unit cost, country of origin, HTS code, tariff % and inbound shipping. Landed cost = base cost × (1 + tariff%) + shipping; margin & markup update live, and the financials use the landed cost for COGS. Buy (cash out to supplier) anchors to order (opening − lead time) or receipt (opening date). Sell (cash in from customer) anchors to the location opening date — deposits land before (− days), final payments after (+ days). Percentages are of unit cost (buy) or sale price (sell).

How a SKU turns into P&L and cash — the timing rules

For every opening of its brand, a SKU books revenue and COGS in the opening month (P&L is accrual). Cash follows the payment milestones instead, which is where the timing shifts come from:
• The order month = opening month − lead time. A 90-day lead time means an August opening was ordered in May — so a "50% at order" deposit is May cash out, months before the opening books any revenue.
• Sell milestones hang off the opening date: a −30-day deposit collects the month before opening, a +30-day final collects the month after.
• Day offsets convert to calendar months on a 30-day convention, rounding half-up: 0–14 days = same month, 15–44 = 1 month, 45–74 = 2 months. Net-30 terms land one month out regardless of whether the month has 30 or 31 days.
• The Buy from / Buy until window gates on the order month: a window ending September still supplies every opening whose order was placed by September, and those receipts, revenue and payments flow forward on schedule.
Each side's milestones should total 100% — that's what guarantees every dollar of revenue eventually shows up as cash in, and every dollar of COGS as cash out, just shifted in time.

⬇ Download Excel template Bulk-add SKUs from a spreadsheet — appends to this model.

⚠ 6 SKUs to review — flagged below.

Aurum Import Parts - MOQ 1000 ⚠ 2 Pilates Addiction 13/loc Price $850 Landed $441 Margin $409 (48.2%) Lead 90d Buy 2027-01 → 2028-01 2 buy 1 sell

Heads up:

Purchase window (2027-01 → 2028-01) covers 144 of 261 planned openings — the other 117 sell none of this SKU.
MOQ is 1000 but 17 of 17 planned orders are smaller (down to 130 units). The forecast buys exactly what the openings need — it does not round up to the MOQ, so real COGS and cash out would be higher.

Name Brand Units / location Sale price Unit cost (base) Lead time (days) Buy from Buy until

Purchase window. Limits the months this SKU is ordered from the supplier. Leave either blank for no limit. The window gates on the order month (opening month minus lead time), so a SKU you stop buying in, say, July still supplies later openings whose orders were placed by July — and their receipts, revenue, and buy/sell payments keep flowing forward on the normal lead-time and payment schedule. Months are inclusive: “Buy until July 2026” means July is the last month you place an order.

Country of origin HTS code Tariff % Shipping / unit

Manufacturer Item number MOQ

Landed cost — Gross / unit — Margin — Markup —

Payment milestones Buy — Sell — (each side should total 100%)

%

% from opening

Payment milestones. Set when cash actually moves for this SKU — separate from when revenue and COGS are booked. Split into Buy (cash out to the supplier, a % of landed cost × units) and Sell (cash in from the customer, a % of sale price × units). Each side should total 100%. A milestone lands relative to an anchor, shifted by its ± offset (days or months; net-30 = 1 month):
• Buy “at order” = opening month − lead time (when you place the PO); “at receipt” = the opening month (when goods arrive).
• Sell “from opening” = the location opening / delivery month.
Examples — Buy: Deposit 30% at order + Final 70% at receipt pays 30% up front when the PO is placed and 70% on delivery. Sell: Deposit 50% from opening −30 + Final 50% from opening +30 collects half a month before the store opens and half a month after.

Aurum Import Parts - MOQ 250 ⚠ 2 Pilates Addiction 13/loc Price $850 Landed $595 Margin $255 (30%) Lead 90d Buy 2026-07 → 2026-12 2 buy 1 sell

Heads up:

Purchase window (2026-07 → 2026-12) covers 91 of 261 planned openings — the other 170 sell none of this SKU.
MOQ is 250 but 16 of 17 planned orders are smaller (down to 130 units). The forecast buys exactly what the openings need — it does not round up to the MOQ, so real COGS and cash out would be higher.

Name Brand Units / location Sale price Unit cost (base) Lead time (days) Buy from Buy until

Purchase window. Limits the months this SKU is ordered from the supplier. Leave either blank for no limit. The window gates on the order month (opening month minus lead time), so a SKU you stop buying in, say, July still supplies later openings whose orders were placed by July — and their receipts, revenue, and buy/sell payments keep flowing forward on the normal lead-time and payment schedule. Months are inclusive: “Buy until July 2026” means July is the last month you place an order.

Country of origin HTS code Tariff % Shipping / unit

Manufacturer Item number MOQ

Landed cost — Gross / unit — Margin — Markup —

Payment milestones Buy — Sell — (each side should total 100%)

%

% from opening

Payment milestones. Set when cash actually moves for this SKU — separate from when revenue and COGS are booked. Split into Buy (cash out to the supplier, a % of landed cost × units) and Sell (cash in from the customer, a % of sale price × units). Each side should total 100%. A milestone lands relative to an anchor, shifted by its ± offset (days or months; net-30 = 1 month):
• Buy “at order” = opening month − lead time (when you place the PO); “at receipt” = the opening month (when goods arrive).
• Sell “from opening” = the location opening / delivery month.
Examples — Buy: Deposit 30% at order + Final 70% at receipt pays 30% up front when the PO is placed and 70% on delivery. Sell: Deposit 50% from opening −30 + Final 50% from opening +30 collects half a month before the store opens and half a month after.

Aurum Manufacturing ⚠ 1 Pilates Addiction 13/loc Price $6,080 Landed $5,300 Margin $780 (12.8%) Lead 60d 2 buy 1 sell

Heads up:

MOQ is 169 but 2 of 17 planned orders are smaller (down to 130 units). The forecast buys exactly what the openings need — it does not round up to the MOQ, so real COGS and cash out would be higher.

Name Brand Units / location Sale price Unit cost (base) Lead time (days) Buy from Buy until

Purchase window. Limits the months this SKU is ordered from the supplier. Leave either blank for no limit. The window gates on the order month (opening month minus lead time), so a SKU you stop buying in, say, July still supplies later openings whose orders were placed by July — and their receipts, revenue, and buy/sell payments keep flowing forward on the normal lead-time and payment schedule. Months are inclusive: “Buy until July 2026” means July is the last month you place an order.

Country of origin HTS code Tariff % Shipping / unit

Manufacturer Item number MOQ

Landed cost — Gross / unit — Margin — Markup —

Payment milestones Buy — Sell — (each side should total 100%)

%

% from opening

Payment milestones. Set when cash actually moves for this SKU — separate from when revenue and COGS are booked. Split into Buy (cash out to the supplier, a % of landed cost × units) and Sell (cash in from the customer, a % of sale price × units). Each side should total 100%. A milestone lands relative to an anchor, shifted by its ± offset (days or months; net-30 = 1 month):
• Buy “at order” = opening month − lead time (when you place the PO); “at receipt” = the opening month (when goods arrive).
• Sell “from opening” = the location opening / delivery month.
Examples — Buy: Deposit 30% at order + Final 70% at receipt pays 30% up front when the PO is placed and 70% on delivery. Sell: Deposit 50% from opening −30 + Final 50% from opening +30 collects half a month before the store opens and half a month after.

Aurum Plating Pilates Addiction 13/loc Price $1,050 Landed $891 Margin $159 (15.1%) Lead 30d 1 buy 1 sell

Name Brand Units / location Sale price Unit cost (base) Lead time (days) Buy from Buy until

Purchase window. Limits the months this SKU is ordered from the supplier. Leave either blank for no limit. The window gates on the order month (opening month minus lead time), so a SKU you stop buying in, say, July still supplies later openings whose orders were placed by July — and their receipts, revenue, and buy/sell payments keep flowing forward on the normal lead-time and payment schedule. Months are inclusive: “Buy until July 2026” means July is the last month you place an order.

Country of origin HTS code Tariff % Shipping / unit

Manufacturer Item number MOQ

Landed cost — Gross / unit — Margin — Markup —

Payment milestones Buy — Sell — (each side should total 100%)

%

% from opening

Payment milestones. Set when cash actually moves for this SKU — separate from when revenue and COGS are booked. Split into Buy (cash out to the supplier, a % of landed cost × units) and Sell (cash in from the customer, a % of sale price × units). Each side should total 100%. A milestone lands relative to an anchor, shifted by its ± offset (days or months; net-30 = 1 month):
• Buy “at order” = opening month − lead time (when you place the PO); “at receipt” = the opening month (when goods arrive).
• Sell “from opening” = the location opening / delivery month.
Examples — Buy: Deposit 30% at order + Final 70% at receipt pays 30% up front when the PO is placed and 70% on delivery. Sell: Deposit 50% from opening −30 + Final 50% from opening +30 collects half a month before the store opens and half a month after.

Aurum Upholstery - Domestic ⚠ 1 Pilates Addiction 13/loc Price $655 Landed $555 Margin $100 (15.3%) Lead 30d Buy 2026-07 → 2026-10 1 buy 1 sell

Heads up:

Purchase window (2026-07 → 2026-10) covers 56 of 261 planned openings — the other 205 sell none of this SKU.

Name Brand Units / location Sale price Unit cost (base) Lead time (days) Buy from Buy until

Purchase window. Limits the months this SKU is ordered from the supplier. Leave either blank for no limit. The window gates on the order month (opening month minus lead time), so a SKU you stop buying in, say, July still supplies later openings whose orders were placed by July — and their receipts, revenue, and buy/sell payments keep flowing forward on the normal lead-time and payment schedule. Months are inclusive: “Buy until July 2026” means July is the last month you place an order.

Country of origin HTS code Tariff % Shipping / unit

Manufacturer Item number MOQ

Landed cost — Gross / unit — Margin — Markup —

Payment milestones Buy — Sell — (each side should total 100%)

%

% from opening

Payment milestones. Set when cash actually moves for this SKU — separate from when revenue and COGS are booked. Split into Buy (cash out to the supplier, a % of landed cost × units) and Sell (cash in from the customer, a % of sale price × units). Each side should total 100%. A milestone lands relative to an anchor, shifted by its ± offset (days or months; net-30 = 1 month):
• Buy “at order” = opening month − lead time (when you place the PO); “at receipt” = the opening month (when goods arrive).
• Sell “from opening” = the location opening / delivery month.
Examples — Buy: Deposit 30% at order + Final 70% at receipt pays 30% up front when the PO is placed and 70% on delivery. Sell: Deposit 50% from opening −30 + Final 50% from opening +30 collects half a month before the store opens and half a month after.

Aurum Upholstery - Foreign - 1000 MOQ ⚠ 2 Pilates Addiction 13/loc Price $655 Landed $206 Margin $449 (68.5%) Lead 90d Buy 2027-01 → 2028-01 2 buy 1 sell

Heads up:

Purchase window (2027-01 → 2028-01) covers 144 of 261 planned openings — the other 117 sell none of this SKU.
MOQ is 1000 but 17 of 17 planned orders are smaller (down to 130 units). The forecast buys exactly what the openings need — it does not round up to the MOQ, so real COGS and cash out would be higher.

Name Brand Units / location Sale price Unit cost (base) Lead time (days) Buy from Buy until

Purchase window. Limits the months this SKU is ordered from the supplier. Leave either blank for no limit. The window gates on the order month (opening month minus lead time), so a SKU you stop buying in, say, July still supplies later openings whose orders were placed by July — and their receipts, revenue, and buy/sell payments keep flowing forward on the normal lead-time and payment schedule. Months are inclusive: “Buy until July 2026” means July is the last month you place an order.

Country of origin HTS code Tariff % Shipping / unit

Manufacturer Item number MOQ

Landed cost — Gross / unit — Margin — Markup —

Payment milestones Buy — Sell — (each side should total 100%)

%

% from opening

Payment milestones. Set when cash actually moves for this SKU — separate from when revenue and COGS are booked. Split into Buy (cash out to the supplier, a % of landed cost × units) and Sell (cash in from the customer, a % of sale price × units). Each side should total 100%. A milestone lands relative to an anchor, shifted by its ± offset (days or months; net-30 = 1 month):
• Buy “at order” = opening month − lead time (when you place the PO); “at receipt” = the opening month (when goods arrive).
• Sell “from opening” = the location opening / delivery month.
Examples — Buy: Deposit 30% at order + Final 70% at receipt pays 30% up front when the PO is placed and 70% on delivery. Sell: Deposit 50% from opening −30 + Final 50% from opening +30 collects half a month before the store opens and half a month after.

Aurum Upholstery - Foreign - 250 MOQ ⚠ 2 Pilates Addiction 13/loc Price $655 Landed $344 Margin $311 (47.4%) Lead 90d Buy 2026-10 → 2026-12 2 buy 1 sell

Heads up:

Purchase window (2026-10 → 2026-12) covers 46 of 261 planned openings — the other 215 sell none of this SKU.
MOQ is 250 but 16 of 17 planned orders are smaller (down to 130 units). The forecast buys exactly what the openings need — it does not round up to the MOQ, so real COGS and cash out would be higher.

Name Brand Units / location Sale price Unit cost (base) Lead time (days) Buy from Buy until

Purchase window. Limits the months this SKU is ordered from the supplier. Leave either blank for no limit. The window gates on the order month (opening month minus lead time), so a SKU you stop buying in, say, July still supplies later openings whose orders were placed by July — and their receipts, revenue, and buy/sell payments keep flowing forward on the normal lead-time and payment schedule. Months are inclusive: “Buy until July 2026” means July is the last month you place an order.

Country of origin HTS code Tariff % Shipping / unit

Manufacturer Item number MOQ

Landed cost — Gross / unit — Margin — Markup —

Payment milestones Buy — Sell — (each side should total 100%)

%

% from opening

Payment milestones. Set when cash actually moves for this SKU — separate from when revenue and COGS are booked. Split into Buy (cash out to the supplier, a % of landed cost × units) and Sell (cash in from the customer, a % of sale price × units). Each side should total 100%. A milestone lands relative to an anchor, shifted by its ± offset (days or months; net-30 = 1 month):
• Buy “at order” = opening month − lead time (when you place the PO); “at receipt” = the opening month (when goods arrive).
• Sell “from opening” = the location opening / delivery month.
Examples — Buy: Deposit 30% at order + Final 70% at receipt pays 30% up front when the PO is placed and 70% on delivery. Sell: Deposit 50% from opening −30 + Final 50% from opening +30 collects half a month before the store opens and half a month after.

Location Orders Forecast (Openings)

Store openings per brand per month — everything flows from here.

How openings drive the whole forecast

Each cell is how many locations of that brand open (ship) in that month. Every number multiplies through the brand's SKUs: revenue & COGS book in the opening month, supplier payments follow each SKU's lead time and buy milestones (often before this month), and customer collections follow the sell milestones (deposits before, finals after). Only months inside the forecast window are shown — locations that shipped before the start month belong in the Accounts Receivable section instead, as the collections still owed on them.

Brand	08/26	09/26	10/26	11/26	12/26	01/27	02/27	03/27	04/27	05/27	06/27	07/27	08/27	09/27	10/27	11/27	12/27
Pilates Addiction

OPEX Detail (bottom-up)

Annual OPEX: $0 Spread: $0/mo

Build OPEX from the ground up, line by line. Paid in controls how each line hits the year: Spread ÷ 12 applies the monthly amount to every month; picking a month makes the line a lump — the amount becomes the annual payout landing in that month each year (bonuses in December, an insurance premium in March). Collapse the list once it's set — the totals stay live.

How OPEX flows through the model

Every line is recognized in the P&L and paid in cash in the same month (no payment lag for overhead) — Paid in decides which month. Spread lines hit each month of the horizon at their monthly amount; lump lines land their full annual amount once per calendar year in the chosen month, so annual totals don't change between the two — only the shape of the year. The OPEX annual increase % steps both up each calendar year, and the OPEX sensitivity slider scales both. OPEX applies company-wide — it isn't split across brands, which is why the By Brand breakout stops at Gross Income.

Capital / Funding

Each line: total ÷ months principal + interest on remaining balance

One row per capital line (loan, equipment financing, equity injection, owner draws). Each line has two halves and you can use either or both: Received in is the month the money arrives — cash in of the full total. Leave it blank for a line that is only ever repaid. Start / End month schedule the repayment — cash out each month of principal (total ÷ months) plus interest on the remaining balance. A draw with no repayment window is how you model equity or a grant.

Principal hits the cash balance only — it's a balance-sheet movement, not an expense. Interest is an expense, so it also appears on the P&L Interest line (its cash is already in the capital row, so it isn't charged twice).

How funding lines flow through the model

Received in adds the full total to the cash balance in that month (a loan advance, equity, a grant). Start / End month pay it back: each month's cash out = total ÷ months principal + interest on the remaining balance. Capital rows show separately on the cash flow, never touch revenue or COGS, and ignore the sensitivity sliders — funding is an operator decision, not a scenario. Collections owed on work you already shipped are not funding — enter those in the Accounts Receivable section below so they're labeled as collections and tracked apart from what the model forecasts.

No funding lines yet — add one below to start modeling capital flows.

Accounts Receivable

Collections still owed on work shipped before 2026-08

Old AR, spread over the months you expect to collect it. Each line: total owed, first/last collection month, optional interest %/yr on the outstanding balance. Shows as its own row on the cash flow.

How AR flows through the model — and why it can't double-count

Each line spreads total ÷ months evenly across its window as cash in, plus interest charged monthly on what's still outstanding. Three rules keep every dollar counted exactly once:
• No P&L from principal. The revenue behind this AR was earned before the start — it belongs in your YTD revenue, which feeds the P&L. Collections here are cash only. (Interest is the exception: it's new income earned in the forecast period, so it credits the P&L Interest line.)
• Only future months collect. Cash on hand is your bank balance at the start month, so anything scheduled before the start is treated as already banked and skipped — the line's summary shows exactly how much, if any.
• Only pre-start work belongs here. Locations opening on or after the start month already collect through their SKU sell milestones — putting them here would count them twice. This section is the maximum owed on shipments before 2026-08, nothing later.
The sensitivity sliders never stretch AR — the work is already shipped; a bigger openings scenario can't change what you're owed.

No AR lines yet — add the balances still owed on pre-start shipments below.

Capital & Exit

Cost of capital charges interest each month on any financing shortfall (a negative running cash balance) — it shows as an Interest line in the P&L and is paid in the cash flow. That P&L Interest line also carries the interest on any funding lines above. Exit value applies your multiple to the chosen metric for a selected period. Both update live with the sensitivity scenario.

How the valuation is computed

The chosen metric is summed over the basis period — forecast months inside the horizon only (cash-only edge months don't dilute the average), plus a pro-rata share of the YTD actuals when the period overlaps pre-start months. If the period isn't a full 12 months, the sum is annualized (× 12 ÷ months) and that's always disclosed. Company value = annualized metric × multiple. AR carry-in never inflates it: principal collections aren't revenue (only their small interest credit touches Net Income).

Saved scenarios

Each scenario captures its own openings / COGS / OPEX flex — values shown are independent of the live page sliders.

Add scenario

Metric Multiple (×) Basis period

Financial Output

1,125,000 +225,000 Top line is the scenario amount; the smaller figure below is the change vs. the base scenario (green = better, red = worse). It only appears when a sensitivity scenario is active.

How to read these tables — what lands in which month

Projected P&L is accrual: revenue and COGS book in each location's opening month; OPEX and interest book where they're paid. The YTD column (month view) holds your entered actuals for the months before the start; in quarter/annual view they fold into the start-year buckets.
Projected Cash Flow re-times the same money: Cash In follows each SKU's sell milestones, AR rows add the collections owed on pre-start shipments, Cash Out follows buy milestones (lead times pull supplier deposits into the months before the window — those columns show cash but no P&L), plus OPEX and capital lines. Running Balance starts at cash on hand and each column's movement equals its Net Cash — in every view.
The sensitivity sliders flex forecast openings, COGS and OPEX only. AR and capital never flex: money already owed to you or borrowed by you doesn't change with the scenario.

Location Orders Forecast — planned store openings per brand

Projected P&L

Projected Cash Flow

Running balance starts from cash on hand ($0) — your bank balance at the start month, which already includes everything YTD collected and paid. From there it moves with each SKU's payment milestones (deposits & final payments), AR carry-in collections, OPEX, and capital lines.

Model Settings

Brands

SKU Detail

Location Orders Forecast (Openings)

OPEX Detail (bottom-up)

Capital / Funding

Accounts Receivable

Capital & Exit

Saved scenarios

Financial Output

Location Orders Forecast — planned store openings per brand

Projected P&L

Projected Cash Flow

By Brand & SKU — product P&L & cash flow, each SKU under its brand subtotal (OPEX, interest & capital are company-wide — see the totals above)

SKU Summary