{"text_format":"1","workbook":"xlsx","n_sheets":14,"sheets":["Cover","Navigator","Style Guide","Model Parameters","General Assumptions","Calculations","Opening Balance Sheet","Income Statement","Balance Sheet","Cash Flow Statement","Timing","Lookup","Template Sheet","Error Checks"],"not_rendered":{"charts":0,"images":1,"macros":1,"external_links":0,"defined_names":333,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Cover","index":0,"n_rows":22,"n_cols":7,"rows_kept":22,"cut":false,"hidden":false,"merged":[[16,2,16,9],[17,2,17,9],[20,6,20,8],[21,6,21,8]]}
[]
[]
["Navigator"]
[]
[null,null,{"$f":"Client_Name","v":"SumProduct Pty Limited"}]
[null,null,{"$f":"Model_Name","v":"Model 07 - COGS Completed.xlsm"}]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Primary Developer:  Liam Bastick"]
[]
[null,null,"General Cover Notes:"]
[null,null,"Simple financial model to demonstrate dynamic arrays."]
[]
[]
[]
[null,null,"Any queries, please e-mail:",null,null,null,"liam.bastick@sumproduct.com"]
[null,null,"Website:",null,null,null,"www.sumproduct.com"]

{"sheet":"Navigator","index":1,"n_rows":21,"n_cols":7,"rows_kept":21,"cut":false,"hidden":false,"merged":[]}
["Navigator"]
[{"$f":"Model_Name","v":"Model 07 - COGS Completed.xlsm"}]
["Navigator"]
[null,null,null,null,"Error Checks:",null,{"$f":"Overall_Error_Check","v":0}]
[]
[]
[null,1,"Table of Contents"]
[]
[null,null,null,null,null,"Cover"]
[null,null,null,null,null,"Style Guide"]
[null,null,null,null,null,"Model Parameters"]
[null,null,null,null,null,"General Assumptions"]
[null,null,null,null,null,"Calculations"]
[null,null,null,null,null,"Opening Balance Sheet"]
[null,null,null,null,null,"Income Statement"]
[null,null,null,null,null,"Balance Sheet"]
[null,null,null,null,null,"Cash Flow Statement"]
[null,null,null,null,null,"Timing"]
[null,null,null,null,null,"Lookup"]
[null,null,null,null,null,"Template Sheet"]
[null,null,null,null,null,"Error Checks"]

{"sheet":"Style Guide","index":2,"n_rows":74,"n_cols":11,"rows_kept":74,"cut":false,"hidden":false,"merged":[[80,2,80,6],[74,2,74,6],[75,2,75,6],[76,2,76,6],[77,2,77,6],[78,2,78,6],[79,2,79,6],[73,2,73,6],[62,2,62,6],[63,2,63,6],[64,2,64,6],[65,2,65,6],[66,2,66,6],[67,2,67,6],[68,2,68,6],[69,2,69,6],[70,2,70,6],[71,2,71,6],[72,2,72,6],[61,2,61,6],[47,2,47,6],[48,2,48,6],[49,2,49,6],[50,2,50,6],[51,2,51,6],[52,2,52,6],[53,2,53,6],[54,2,54,6],[57,2,57,6],[59,2,59,6],[60,2,60,6],[46,2,46,6],[35,2,35,6],[36,2,36,6],[37,2,37,6],[38,2,38,6],[39,2,39,6],[40,2,40,6],[41,2,41,6],[42,2,42,6],[43,2,43,6],[44,2,44,6],[45,2,45,6],[34,2,34,6],[17,2,17,6],[18,2,18,6],[19,2,19,6],[24,2,24,6],[25,2,25,6],[26,2,26,6],[27,2,27,6],[28,2,28,6],[29,2,29,6],[30,2,30,6],[31,2,31,6],[16,2,16,6],[2,0,2,4],[7,2,7,6],[8,2,8,6],[9,2,9,6],[10,2,10,6],[11,2,11,6],[12,2,12,6],[13,2,13,6],[14,2,14,6],[15,2,15,6]]}
[{"$f":"IF(ISERROR(RIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1)))),\n\"\",\nRIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1))))","v":"Style Guide"}]
[{"$f":"Model_Name","v":"Model 07 - COGS Completed.xlsm"}]
["Navigator"]
[null,null,null,null,"Error Checks:",null,null,null,{"$f":"Overall_Error_Check","v":0}]
[]
[null,{"$f":"MAX($B$5:$B5)+1","v":1},"Formatting of Headers / Dividers"]
[]
[null,null,"Description",null,null,null,null,null,"Display",null,"Style Name"]
[]
[null,null,"Sheet Title",null,null,null,null,null,{"$f":"C10","v":"Sheet Title"},null,"Sheet Title"]
[null,null,"Model Name",null,null,null,null,null,{"$f":"C11","v":"Model Name"},null,"Model Name"]
[]
[null,null,"Header 1",null,null,null,null,null,{"$f":"C13","v":"Header 1"},null,"Header 1"]
[null,null,"Header 2",null,null,null,null,null,{"$f":"C14","v":"Header 2"},null,"Header 2"]
[null,null,"Header 3",null,null,null,null,null,{"$f":"C15","v":"Header 3"},null,"Header 3"]
[null,null,"Header 4",null,null,null,null,null,{"$f":"C16","v":"Header 4"},null,"Header 4"]
[]
[null,null,"Notes",null,null,null,null,null,{"$f":"C18","v":"Notes"},null,"Notes"]
[]
[null,null,"Table Heading",null,null,null,null,null,{"$f":"C20","v":"Table Heading"},null,"Table Heading"]
[]
[]
[null,{"$f":"MAX($B$5:$B22)+1","v":2},"Individual Cell Styles"]
[]
[null,null,"Description",null,null,null,null,null,"Display",null,"Style Name"]
[]
[null,null,"Assumption",null,null,null,null,null,"Assumption",null,{"$f":"C27","v":"Assumption"}]
[]
[null,null,"Constraint",null,null,null,null,null,{"$f":"C29","v":"Constraint"},null,{"$f":"C29","v":"Constraint"}]
[]
[null,null,"Empty",null,null,null,null,null,null,null,{"$f":"C31","v":"Empty"}]
[]
[null,null,"Error Check",null,null,null,null,null,0,null,{"$f":"C33","v":"Error Check"}]
[]
[null,null,"Hyperlink",null,null,null,null,null,"Hyperlink",null,{"$f":"C35","v":"Hyperlink"}]
[]
[null,null,"Internal Reference",null,null,null,null,null,{"$f":"Days_in_Year","v":365},null,{"$f":"C37","v":"Internal Reference"}]
[]
[null,null,"Line Calculation",null,null,null,null,null,77,null,"Line Calc"]
[]
[null,null,"Line Total",null,null,null,null,null,{"$f":"I39","v":77},null,{"$f":"C41","v":"Line Total"}]
[]
[null,null,"Parameter",null,null,null,null,null,365,null,{"$f":"C43","v":"Parameter"}]
[]
[null,null,"Range Name Description",null,null,null,null,null,"Not_Named",null,{"$f":"C45","v":"Range Name Description"}]
[]
[null,null,"Row Reference",null,null,null,null,null,{"$f":"ROW(C47)","v":47},null,"Row Ref"]
[]
[null,null,"Row Summary",null,null,null,null,null,{"$f":"I41","v":77},null,{"$f":"C49","v":"Row Summary"}]
[]
[null,null,"Units",null,null,null,null,null,"A$",null,{"$f":"C51","v":"Units"}]
[]
[null,null,"WIP",null,null,null,null,null,null,null,{"$f":"C53","v":"WIP"}]
[]
[]
[null,{"$f":"MAX($B$5:$B55)+1","v":3},"Numerical Styles"]
[]
[null,null,"Description",null,null,null,null,null,"Display",null,"Style Name"]
[]
[null,null,"Comma",null,null,null,null,null,123456.789,null,{"$f":"C60","v":"Comma"}]
[]
[null,null,"Comma [0]",null,null,null,null,null,-123456.789,null,"Comma [0]"]
[]
[null,null,"Currency",null,null,null,null,null,123456.789,null,"Currency"]
[]
[null,null,"Currency [0]",null,null,null,null,null,123456.789,null,"Currency [0]"]
[]
[null,null,"Date",null,null,null,null,null,{"$f":"TODAY()","v":"2024-01-30"},null,{"$f":"C68","v":"Date"}]
[]
[null,null,"Date Heading",null,null,null,null,null,{"$f":"TODAY()","v":"2024-01-30"},null,{"$f":"C70","v":"Date Heading"}]
[]
[null,null,"Numbers 0",null,null,null,null,null,-123456.789,null,{"$f":"C72","v":"Numbers 0"}]
[]
[null,null,"Percent",null,null,null,null,null,0.5,null,{"$f":"C74","v":"Percent"}]

{"sheet":"Model Parameters","index":3,"n_rows":61,"n_cols":9,"rows_kept":61,"cut":false,"hidden":false,"merged":[[0,9,0,10],[2,0,2,4],[11,6,11,13],[12,6,12,13]]}
[{"$f":"IF(ISERROR(RIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1)))),\n\"\",\nRIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1))))","v":"Model Parameters"}]
[{"$f":"Model_Name","v":"Model 07 - COGS Completed.xlsm"}]
["Navigator"]
[null,null,null,null,"Error Checks:",null,null,null,{"$f":"Overall_Error_Check","v":0}]
[]
[null,{"$f":"MAX($B$5:$B5)+1","v":1},"General"]
[]
[null,null,"Key Inputs"]
[]
[null,null,null,"General"]
[]
[null,null,null,null,"Model Name",null,{"$f":"IF(ISERROR(OR(FIND(\"[\",CELL(\"filename\",A1)),FIND(\"]\",CELL(\"filename\",A1)))),\"\",MID(CELL(\"filename\",A1),FIND(\"[\",CELL(\"filename\",A1))+1,FIND(\"]\",CELL(\"filename\",A1))-FIND(\"[\",CELL(\"filename\",A1))-1))","v":"Model 07 - COGS Completed.xlsm"}]
[null,null,null,null,"Client Name",null,"SumProduct Pty Limited"]
[]
[]
[null,{"$f":"MAX($B$5:$B15)+1","v":2},"General Range Names"]
[]
[null,null,"Technical Assumptions"]
[]
[null,null,null,null,"Days in Year",null,365]
[null,null,null,null,"Months in Month",null,1]
[null,null,null,null,"Months in Quarter",null,3]
[null,null,null,null,"Months in Half Yr",null,6]
[null,null,null,null,"Months in Year",null,12]
[null,null,null,null,"Quarters in Year",null,4]
[]
[null,null,null,null,"Rounding Accuracy",null,5]
[]
[null,null,null,null,"Very Large Number",null,9.9999999999999997E+98]
[null,null,null,null,"Very Small Number",null,1E-8]
[]
[null,null,null,null,"Thousand",null,1000]
[]
[]
[null,{"$f":"MAX($B$5:$B34)+1","v":3},"Technical assumptions"]
[]
[null,null,"Model information"]
[]
[null,null,null,null,"Start date",null,{"$f":"Model_Start_Date","v":"2024-07-01"}]
[]
[]
[null,null,"Units"]
[]
[null,null,null,null,"Unit",null,"#",null,"Unit"]
[null,null,null,null,"Currency",null,"US$'000",null,"Currency"]
[null,null,null,null,"Dollars",null,"$",null,"Dollars"]
[null,null,null,null,"Boolean",null,"[1,0]",null,"Boolean"]
[null,null,null,null,"Percentage",null,"%",null,"Percentage"]
[null,null,null,null,"No of days",null,"# Days",null,"No_of_Days"]
[null,null,null,null,"Year",null,"Year",null,"Year"]
[null,null,null,null,"No of years",null,"# Year(s)",null,"No_of_Years"]
[null,null,null,null,"Multiplier",null,"x",null,"Multiplier"]
[null,null,null,null,"Weight",null,"kg",null,"Weight"]
[null,null,null,null,"Price / Weight",null,"$/kg",null,"Price_Weight"]
[]
[]
[null,null,"Financial statement abbreviations"]
[]
[null,null,null,null,"Income Statement",null,"IS",null,"Income_Statement"]
[null,null,null,null,"Balance Sheet",null,"BS",null,"Balance_Sheet"]
[null,null,null,null,"Cash Flow Statement",null,"CFS",null,"Cash_Flow_Statement"]

{"sheet":"General Assumptions","index":4,"n_rows":34,"n_cols":14,"rows_kept":34,"cut":false,"hidden":false,"merged":[[0,8,0,9],[2,0,2,4]]}
[{"$f":"IF(ISERROR(RIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1)))),\n\"\",\nRIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1))))","v":"General Assumptions"}]
[{"$f":"Model_Name","v":"Model 07 - COGS Completed.xlsm"}]
["Navigator"]
[null,"Error Checks:",null,null,null,{"$f":"Overall_Error_Check","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(Timing!J5)","v":"2025-06-30"},"2026-06-30","2027-06-30","2028-06-30","2029-06-30"]
[null,null,{"$f":"Timing!C6","v":"Start Date"},null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(Timing!J6)","v":"2024-07-01"},"2025-07-01","2026-07-01","2027-07-01","2028-07-01"]
[null,null,"End Date",null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(Timing!J7)","v":"2025-06-30"},"2026-06-30","2027-06-30","2028-06-30","2029-06-30"]
[null,null,"Number of Days",null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(Timing!J8)","v":365},365,365,366,365]
[null,null,"Counter",null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(Timing!J9)","v":1},2,3,4,5]
[]
[null,{"$f":"MAX($B$10:$B10)+1","v":1},{"$f":"A1","v":"General Assumptions"}]
[]
[null,null,"Revenue and related"]
[]
[null,null,null,"Sales"]
[]
[null,null,null,null,"Projected sales",null,{"$f":"Unit","v":"#"},null,null,{"$f":"_xlfn.ANCHORARRAY(J$9)*100","v":100},200,300,400,500]
[null,null,null,null,"Unit price",null,{"$f":"Currency","v":"US$'000"},null,null,15]
[null,null,null,null,"Inflation",null,{"$f":"Percentage","v":"%"},null,null,{"$f":"IF(_xlfn.ANCHORARRAY(J$9)=1,,IF((_xlfn.ANCHORARRAY(J$9)+1)/100<6%,(_xlfn.ANCHORARRAY(J$9)+1)/100,6%))","v":0},0.03,0.04,0.05,0.06]
[]
[null,null,null,"Working capital"]
[]
[null,null,null,null,"Days receivable",null,{"$f":"No._of_days","v":"Year"},null,null,{"$f":"IF(_xlfn.ANCHORARRAY(J$9),60,)","v":60},60,60,60,60]
[]
[]
[null,null,"COGS and related"]
[]
[null,null,null,"COGS"]
[]
[null,null,null,null,"Gross margin (non-inventory)",null,{"$f":"Percentage","v":"%"},null,null,{"$f":"IF(_xlfn.ANCHORARRAY(J$9),70%,)","v":0.7},0.7,0.7,0.7,0.7]
[]
[null,null,null,"Working capital"]
[]
[null,null,null,null,"Days payable",null,{"$f":"No._of_days","v":"Year"},null,null,{"$f":"IF(_xlfn.ANCHORARRAY(J$9),90,)","v":90},90,90,90,90]

{"sheet":"Calculations","index":5,"n_rows":64,"n_cols":31,"rows_kept":64,"cut":false,"hidden":false,"merged":[[0,8,0,9],[2,0,2,4]]}
[{"$f":"IF(ISERROR(RIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1)))),\n\"\",\nRIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1))))","v":"Calculations"}]
[{"$f":"Model_Name","v":"Model 07 - COGS Completed.xlsm"}]
["Navigator"]
[null,"Error Checks:",null,null,null,{"$f":"Overall_Error_Check","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(Timing!J5)","v":"2025-06-30"},"2026-06-30","2027-06-30","2028-06-30","2029-06-30"]
[null,null,{"$f":"Timing!C6","v":"Start Date"},null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(Timing!J6)","v":"2024-07-01"},"2025-07-01","2026-07-01","2027-07-01","2028-07-01"]
[null,null,"End Date",null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(Timing!J7)","v":"2025-06-30"},"2026-06-30","2027-06-30","2028-06-30","2029-06-30"]
[null,null,"Number of Days",null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(Timing!J8)","v":365},365,365,366,365]
[null,null,"Counter",null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(Timing!J9)","v":1},2,3,4,5]
[]
[null,{"$f":"MAX($B$10:$B10)+1","v":1},{"$f":"A1","v":"Calculations"}]
[]
[null,null,{"$f":"'General Assumptions'!C13","v":"Revenue and related"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(J14),\"\")","v":""}]
[null,null,null,{"$f":"'General Assumptions'!D15","v":"Sales"},null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,{"$f":"'General Assumptions'!E17","v":"Projected sales"},null,{"$f":"Unit","v":"#"},null,null,{"$f":"_xlfn.ANCHORARRAY('General Assumptions'!J17)","v":100},200,300,400,500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(J17),\"\")","v":"='General Assumptions'!J17#"}]
[null,null,null,null,{"$f":"'General Assumptions'!E18","v":"Unit price"},null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"'General Assumptions'!J18","v":15},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(J18),\"\")","v":"='General Assumptions'!J18"}]
[null,null,null,null,{"$f":"'General Assumptions'!E19","v":"Inflation"},null,{"$f":"Percentage","v":"%"},null,null,{"$f":"IF(_xlfn.ANCHORARRAY('General Assumptions'!J19)=\"\",\"\",_xlfn.ANCHORARRAY('General Assumptions'!J19))","v":0},0.03,0.04,0.05,0.06,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(J19),\"\")","v":"=IF('General Assumptions'!J19#=\"\",\"\",'General Assumptions'!J19#)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(J20),\"\")","v":""}]
[null,null,null,null,"Price per unit",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.SCAN(J18,_xlfn.ANCHORARRAY(J19),_xlfn.LAMBDA(_xlpm.accumulator,_xlpm.percentage,_xlpm.accumulator*(1+_xlpm.percentage)))","v":15},15.450000000000001,16.068000000000001,16.871400000000001,17.883684000000002,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=SCAN(J18,J19#,LAMBDA(accumulator,percentage,accumulator*(1+percentage)))"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Revenue",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J17)*_xlfn.ANCHORARRAY(J21)","v":1500},3090,4820.4000000000005,6748.56,8941.8420000000006,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J17#*J21#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Working capital",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Days receivable",null,{"$f":"No._of_days","v":"Year"},null,null,{"$f":"_xlfn.ANCHORARRAY('General Assumptions'!J23)","v":60},60,60,60,60,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"='General Assumptions'!J23#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Days in period",null,{"$f":"No._of_days","v":"Year"},null,null,{"$f":"_xlfn.ANCHORARRAY(J$8)","v":365},365,365,366,365,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J$8#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Closing receivables",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J23)*_xlfn.ANCHORARRAY(J27)/_xlfn.ANCHORARRAY(J29)","v":246.57534246575344},507.94520547945206,792.39452054794538,1106.3213114754099,1469.8918356164384,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J23#*J27#/J29#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Control account",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Opening receivables",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"OFFSET(_xlfn.ANCHORARRAY(J38),,-1)","v":0},246.57534246575344,507.94520547945206,792.39452054794538,1106.3213114754099,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BS","=OFFSET(J38#,,-1)"]
[null,null,null,null,"Revenue",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J23)","v":1500},3090,4820.4000000000005,6748.56,8941.8420000000006,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IS","=J23#"]
[null,null,null,null,"Cash receipts",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J38)-_xlfn.ANCHORARRAY(J35)-_xlfn.ANCHORARRAY(J36)","v":-1253.4246575342465},-2828.6301369863013,-4535.9506849315076,-6434.6332090725355,-8578.2714758589718,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CFS","=J38#-J35#-J36#"]
[null,null,null,null,"Closing receivables",null,{"$f":"Currency","v":"US$'000"},null,{"$f":"'Opening Balance Sheet'!$I$15","v":0},{"$f":"_xlfn.ANCHORARRAY(J31)","v":246.57534246575344},507.94520547945206,792.39452054794538,1106.3213114754099,1469.8918356164384,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BS","=J31#"]
[]
[]
[null,null,"COGS and related",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(J41),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"COGS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Revenue",null,{"$f":"Currency","v":"US$'000"},{"$f":"\"Row \"&ROW(J23)","v":"Row 23"},null,{"$f":"_xlfn.ANCHORARRAY(J23)","v":1500},3090,4820.4000000000005,6748.56,8941.8420000000006,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J23#"]
[null,null,null,null,"Gross margin (non-inventory)",null,{"$f":"Percentage","v":"%"},null,null,{"$f":"_xlfn.ANCHORARRAY('General Assumptions'!J30)","v":0.7},0.7,0.7,0.7,0.7,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"='General Assumptions'!J30#"]
[null,null,null,null,"Gross profit (non-inventory)",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J45)*_xlfn.ANCHORARRAY(J46)","v":1050},2163,3374.28,4723.9920000000002,6259.2893999999997,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J45#*J46#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"COGS",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J45)-_xlfn.ANCHORARRAY(J47)","v":450},927,1446.1200000000003,2024.5680000000002,2682.5526000000009,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J45#-J47#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Working capital",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,{"$f":"'General Assumptions'!E34","v":"Days payable"},null,{"$f":"No._of_days","v":"Year"},null,null,{"$f":"_xlfn.ANCHORARRAY('General Assumptions'!J34)","v":90},90,90,90,90,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"='General Assumptions'!J34#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Days in period",null,{"$f":"No._of_days","v":"Year"},null,null,{"$f":"_xlfn.ANCHORARRAY(J$8)","v":365},365,365,366,365,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J$8#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Closing payables",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J49)*_xlfn.ANCHORARRAY(J53)/_xlfn.ANCHORARRAY(J55)","v":110.95890410958904},228.57534246575344,356.57753424657545,497.84459016393447,661.4513260273975,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J49#*J53#/J55#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Control account",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Opening payables",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"OFFSET(_xlfn.ANCHORARRAY(J64),,-1)","v":0},110.95890410958904,228.57534246575344,356.57753424657545,497.84459016393447,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BS","=OFFSET(J64#,,-1)"]
[null,null,null,null,"COGS",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J49)","v":450},927,1446.1200000000003,2024.5680000000002,2682.5526000000009,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IS","=J49#"]
[null,null,null,null,"Cash payments",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J64)-_xlfn.ANCHORARRAY(J61)-_xlfn.ANCHORARRAY(J62)","v":-339.04109589041093},-809.38356164383561,-1318.1178082191784,-1883.3009440826413,-2518.9458641365377,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CFS","=J64#-J61#-J62#"]
[null,null,null,null,"Closing payables",null,{"$f":"Currency","v":"US$'000"},null,{"$f":"'Opening Balance Sheet'!$I$28","v":0},{"$f":"_xlfn.ANCHORARRAY(J57)","v":110.95890410958904},228.57534246575344,356.57753424657545,497.84459016393447,661.4513260273975,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BS","=J57#"]

{"sheet":"Opening Balance Sheet","index":6,"n_rows":58,"n_cols":11,"rows_kept":58,"cut":false,"hidden":false,"merged":[[0,8,0,9],[2,0,2,4]]}
[{"$f":"IF(ISERROR(RIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1)))),\n\"\",\nRIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1))))","v":"Opening Balance Sheet"}]
[{"$f":"Model_Name","v":"Model 07 - COGS Completed.xlsm"}]
["Navigator"]
[null,"Error Checks:",null,null,null,{"$f":"Overall_Error_Check","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"Model_Start_Date-1","v":"2024-06-30"}]
[null,null,{"$f":"Timing!C6","v":"Start Date"}]
[null,null,"End Date"]
[null,null,"Number of Days"]
[null,null,"Counter"]
[]
[null,{"$f":"MAX($B$10:$B10)+1","v":1},{"$f":"A1","v":"Opening Balance Sheet"}]
[]
[null,null,"Current assets"]
[null,null,null,"Cash",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,2500]
[null,null,null,"Accounts receivable",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,50]
[null,null,null,"Inventory",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,50]
[null,null,null,"Other current assets",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,10]
[null,null,null,"Total current assets",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,{"$f":"SUM(K14:K17)","v":2610}]
[]
[null,null,"Non-current assets"]
[null,null,null,"PP&E",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,450]
[null,null,null,"Deferred tax assets",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,75]
[null,null,null,"Total non-current assets",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,{"$f":"SUM(K21:K22)","v":525}]
[]
[null,null,"Total assets",null,null,null,{"$f":"Currency","v":"US$'000"},null,null,null,{"$f":"K18+K23","v":3135}]
[]
[null,null,"Current liabilities"]
[null,null,null,"Accounts payable",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,30]
[null,null,null,"Interest payable",null,null,"US$'000",null,null,null,20]
[null,null,null,"Dividends payable",null,null,"US$'000",null,null,null,15]
[null,null,null,"Tax payable",null,null,"US$'000",null,null,null,40]
[null,null,null,"Other current liabilities",null,null,"US$'000",null,null,null,10]
[null,null,null,"Total current liabilities",null,null,"US$'000",null,null,null,{"$f":"SUM(K28:K32)","v":115}]
[]
[null,null,"Non-current liabilities"]
[null,null,null,"Debt",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,150]
[null,null,null,"Deferred tax liabilities",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,25]
[null,null,null,"Total non-current liabilities",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,{"$f":"SUM(K36:K37)","v":175}]
[]
[null,null,"Total liabilities",null,null,null,{"$f":"Currency","v":"US$'000"},null,null,null,{"$f":"K33+K38","v":290}]
[]
[null,null,"Net assets",null,null,null,{"$f":"Currency","v":"US$'000"},null,null,null,{"$f":"K25-K40","v":2845}]
[]
[]
[null,null,"Equity"]
[null,null,null,"Ordinary equity",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,300]
[null,null,null,null,"Opening retained profits",null,"US$'000",null,null,null,{"$f":"K42-SUM(K46,K48,K49)","v":2520}]
[null,null,null,null,"NPAT",null,"US$'000",null,null,null,25]
[null,null,null,null,"Dividends declared",null,"US$'000",null,null,null,0]
[null,null,null,"Retained profits",null,null,"US$'000",null,null,null,{"$f":"SUM(K47:K49)","v":2545}]
[null,null,null,"Total equity",null,null,"US$'000",null,null,null,{"$f":"K46+K50","v":2845}]
[]
[]
[null,null,"Checks"]
[]
[null,null,null,"PF error check",null,null,"[1,0]",null,{"$f":"IF(ISERROR(I42-I51),1,0)","v":0},null,{"$f":"IFERROR(_xlfn.FORMULATEXT(HL_Op_BS_Errors),\"\")","v":"=IF(ISERROR(I42-I51),1,0)"}]
[null,null,null,"Balance check",null,null,"[1,0]",null,{"$f":"IF(I56<>0,0,(ROUND(I42-I51,Rounding_Accuracy)<>0)*1)","v":0},null,{"$f":"IFERROR(_xlfn.FORMULATEXT(HL_Op_BS_Balance),\"\")","v":"=IF(I56<>0,0,(ROUND(I42-I51,Rounding_Accuracy)<>0)*1)"}]
[null,null,null,"Insolvency check",null,null,"[1,0]",null,{"$f":"IF(SUM(I56:I57)<>0,0,(I42<0)*1)","v":0},null,{"$f":"IFERROR(_xlfn.FORMULATEXT(HL_Op_BS_Insolvency),\"\")","v":"=IF(SUM(I56:I57)<>0,0,(I42<0)*1)"}]

{"sheet":"Income Statement","index":7,"n_rows":28,"n_cols":30,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[{"$f":"IF(ISERROR(RIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1)))),\n\"\",\nRIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1))))","v":"Income Statement"}]
[{"$f":"Model_Name","v":"Model 07 - COGS Completed.xlsm"}]
["Navigator"]
[null,"Error Checks:",null,null,null,{"$f":"Overall_Error_Check","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(Timing!J5)","v":"2025-06-30"},"2026-06-30","2027-06-30","2028-06-30","2029-06-30"]
[null,null,"Start Date",null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(Timing!J6)","v":"2024-07-01"},"2025-07-01","2026-07-01","2027-07-01","2028-07-01"]
[null,null,"End Date",null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(Timing!J7)","v":"2025-06-30"},"2026-06-30","2027-06-30","2028-06-30","2029-06-30"]
[null,null,"Number of Days",null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(Timing!J8)","v":365},365,365,366,365]
[null,null,"Counter",null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(Timing!J9)","v":1},2,3,4,5]
[]
[null,{"$f":"MAX($B$10:$B10)+1","v":1},{"$f":"A1","v":"Income Statement"}]
[]
[null,null,null,"Revenue",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(Calculations!J36)","v":1500},3090,4820.4000000000005,6748.56,8941.8420000000006,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(J13),\"\")","v":"=Calculations!J36#"}]
[null,null,null,"COGS",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"-_xlfn.ANCHORARRAY(Calculations!J62)","v":-450},-927,-1446.1200000000003,-2024.5680000000002,-2682.5526000000009,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=-Calculations!J62#"]
[null,null,null,"Gross profit",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J13)+_xlfn.ANCHORARRAY(J14)","v":1050},2163,3374.28,4723.9920000000002,6259.2893999999997,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J13#+J14#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Wastage",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Operating expenditure",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["w",null,null,"EBITDA",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"SUM(J15,J17:J18)","v":1050},{"$f":"SUM(K15,K17:K18)","v":2163},3374.28,4723.9920000000002,6259.2893999999997,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,"=SUM(J15,J17:J18)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Depreciation",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["w",null,null,"EBIT",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"SUM(J19,J21)","v":1050},{"$f":"SUM(K19,K21)","v":2163},3374.28,4723.9920000000002,6259.2893999999997,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,"=SUM(J19,J21)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Interest expense",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["w",null,null,"NPBT",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"SUM(J22,J24)","v":1050},{"$f":"SUM(K22,K24)","v":2163},{"$f":"SUM(L22,L24)","v":3374.28},{"$f":"SUM(M22,M24)","v":4723.9920000000002},{"$f":"SUM(N22,N24)","v":6259.2893999999997},{"$f":"SUM(O22,O24)","v":0},{"$f":"SUM(P22,P24)","v":0},{"$f":"SUM(Q22,Q24)","v":0},{"$f":"SUM(R22,R24)","v":0},{"$f":"SUM(S22,S24)","v":0},{"$f":"SUM(T22,T24)","v":0},{"$f":"SUM(U22,U24)","v":0},{"$f":"SUM(V22,V24)","v":0},{"$f":"SUM(W22,W24)","v":0},{"$f":"SUM(X22,X24)","v":0},{"$f":"SUM(Y22,Y24)","v":0},{"$f":"SUM(Z22,Z24)","v":0},{"$f":"SUM(AA22,AA24)","v":0},{"$f":"SUM(AB22,AB24)","v":0},{"$f":"SUM(AC22,AC24)","v":0},"=SUM(J22,J24)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Tax expense",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["w",null,null,"NPAT",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"SUM(J25,J27)","v":1050},{"$f":"SUM(K25,K27)","v":2163},3374.28,4723.9920000000002,6259.2893999999997,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,"=SUM(J25,J27)"]

{"sheet":"Balance Sheet","index":8,"n_rows":58,"n_cols":30,"rows_kept":58,"cut":false,"hidden":false,"merged":[]}
[{"$f":"IF(ISERROR(RIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1)))),\n\"\",\nRIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1))))","v":"Balance Sheet"}]
[{"$f":"Model_Name","v":"Model 07 - COGS Completed.xlsm"}]
["Navigator"]
[null,"Error Checks:",null,null,null,{"$f":"Overall_Error_Check","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(Timing!J5)","v":"2025-06-30"},"2026-06-30","2027-06-30","2028-06-30","2029-06-30"]
[null,null,"Start Date",null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(Timing!J6)","v":"2024-07-01"},"2025-07-01","2026-07-01","2027-07-01","2028-07-01"]
[null,null,"End Date",null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(Timing!J7)","v":"2025-06-30"},"2026-06-30","2027-06-30","2028-06-30","2029-06-30"]
[null,null,"Number of Days",null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(Timing!J8)","v":365},365,365,366,365]
[null,null,"Counter",null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(Timing!J9)","v":1},2,3,4,5]
[]
[null,{"$f":"MAX($B$10:$B10)+1","v":1},{"$f":"A1","v":"Balance Sheet"}]
[]
[null,null,"Current assets"]
["w",null,null,"Cash",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"IF(J$9=\"\",,IF(J$9=1,'Opening Balance Sheet'!$I$14,I14))\n+'Cash Flow Statement'!J36","v":914.38356164383561},{"$f":"IF(K$9=\"\",,IF(K$9=1,'Opening Balance Sheet'!$I$14,J14))\n+'Cash Flow Statement'!K36","v":2933.6301369863013},{"$f":"IF(L$9=\"\",,IF(L$9=1,'Opening Balance Sheet'!$I$14,K14))\n+'Cash Flow Statement'!L36","v":6151.4630136986307},{"$f":"IF(M$9=\"\",,IF(M$9=1,'Opening Balance Sheet'!$I$14,L14))\n+'Cash Flow Statement'!M36","v":10702.795278688525},{"$f":"IF(N$9=\"\",,IF(N$9=1,'Opening Balance Sheet'!$I$14,M14))\n+'Cash Flow Statement'!N36","v":16762.120890410959},{"$f":"IF(O$9=\"\",,IF(O$9=1,'Opening Balance Sheet'!$I$14,N14))\n+'Cash Flow Statement'!O36","v":0},{"$f":"IF(P$9=\"\",,IF(P$9=1,'Opening Balance Sheet'!$I$14,O14))\n+'Cash Flow Statement'!P36","v":0},{"$f":"IF(Q$9=\"\",,IF(Q$9=1,'Opening Balance Sheet'!$I$14,P14))\n+'Cash Flow Statement'!Q36","v":0},{"$f":"IF(R$9=\"\",,IF(R$9=1,'Opening Balance Sheet'!$I$14,Q14))\n+'Cash Flow Statement'!R36","v":0},{"$f":"IF(S$9=\"\",,IF(S$9=1,'Opening Balance Sheet'!$I$14,R14))\n+'Cash Flow Statement'!S36","v":0},{"$f":"IF(T$9=\"\",,IF(T$9=1,'Opening Balance Sheet'!$I$14,S14))\n+'Cash Flow Statement'!T36","v":0},{"$f":"IF(U$9=\"\",,IF(U$9=1,'Opening Balance Sheet'!$I$14,T14))\n+'Cash Flow Statement'!U36","v":0},{"$f":"IF(V$9=\"\",,IF(V$9=1,'Opening Balance Sheet'!$I$14,U14))\n+'Cash Flow Statement'!V36","v":0},{"$f":"IF(W$9=\"\",,IF(W$9=1,'Opening Balance Sheet'!$I$14,V14))\n+'Cash Flow Statement'!W36","v":0},{"$f":"IF(X$9=\"\",,IF(X$9=1,'Opening Balance Sheet'!$I$14,W14))\n+'Cash Flow Statement'!X36","v":0},{"$f":"IF(Y$9=\"\",,IF(Y$9=1,'Opening Balance Sheet'!$I$14,X14))\n+'Cash Flow Statement'!Y36","v":0},{"$f":"IF(Z$9=\"\",,IF(Z$9=1,'Opening Balance Sheet'!$I$14,Y14))\n+'Cash Flow Statement'!Z36","v":0},{"$f":"IF(AA$9=\"\",,IF(AA$9=1,'Opening Balance Sheet'!$I$14,Z14))\n+'Cash Flow Statement'!AA36","v":0},{"$f":"IF(AB$9=\"\",,IF(AB$9=1,'Opening Balance Sheet'!$I$14,AA14))\n+'Cash Flow Statement'!AB36","v":0},{"$f":"IF(AC$9=\"\",,IF(AC$9=1,'Opening Balance Sheet'!$I$14,AB14))\n+'Cash Flow Statement'!AC36","v":0},{"$f":"IFERROR(_xlfn.FORMULATEXT(J14),\"\")","v":"=IF(J$9=\"\",,IF(J$9=1,'Opening Balance Sheet'!$I$14,I14))\n+'Cash Flow Statement'!J36"}]
[null,null,null,"Accounts receivable",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(Calculations!J38)","v":246.57534246575344},507.94520547945206,792.39452054794538,1106.3213114754099,1469.8918356164384,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=Calculations!J38#"]
[null,null,null,"Inventory",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Other current assets",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["w",null,null,"Total current assets",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"SUM(J14:J17)","v":1160.958904109589},{"$f":"SUM(K14:K17)","v":3441.5753424657532},6943.8575342465756,11809.116590163936,18232.012726027398,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,"=SUM(J14:J17)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"Non-current assets",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"PP&E",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Deferred tax assets",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["w",null,null,"Total non-current assets",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"SUM(J21:J22)","v":0},{"$f":"SUM(K21:K22)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,"=SUM(J21:J22)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["w",null,"Total assets",null,null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"SUM(J18,J23)","v":1160.958904109589},{"$f":"SUM(K18,K23)","v":3441.5753424657532},6943.8575342465756,11809.116590163936,18232.012726027398,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,"=SUM(J18,J23)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"Current liabilities",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Accounts payable",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(Calculations!J64)","v":110.95890410958904},228.57534246575344,356.57753424657545,497.84459016393447,661.4513260273975,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=Calculations!J64#"]
[null,null,null,"Interest payable",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Dividends payable",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Tax payable",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Other current liabilities",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["w",null,null,"Total current liabilities",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"SUM(J28:J32)","v":110.95890410958904},{"$f":"SUM(K28:K32)","v":228.57534246575344},356.57753424657545,497.84459016393447,661.4513260273975,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,"=SUM(J28:J32)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"Non-current liabilities",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Debt",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Deferred tax liabilities",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["w",null,null,"Total non-current liabilities",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"SUM(J36:J37)","v":0},{"$f":"SUM(K36:K37)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,"=SUM(J36:J37)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["w",null,"Total liabilities",null,null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"SUM(J33,J38)","v":110.95890410958904},{"$f":"SUM(K33,K38)","v":228.57534246575344},356.57753424657545,497.84459016393447,661.4513260273975,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,"=SUM(J33,J38)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["w",null,"Net assets",null,null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J25-J40","v":1050},{"$f":"K25-K40","v":3213},6587.28,11311.272000000001,17570.561400000002,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,"=J25-J40"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"Equity",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Ordinary equity",null,null,{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["w",null,null,null,"Opening retained profits",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"IF(J$9=\"\",,IF(J$9=1,'Opening Balance Sheet'!$I$50,I50))","v":0},{"$f":"IF(K$9=\"\",,IF(K$9=1,'Opening Balance Sheet'!$I$50,J50))","v":1050},{"$f":"IF(L$9=\"\",,IF(L$9=1,'Opening Balance Sheet'!$I$50,K50))","v":3213},{"$f":"IF(M$9=\"\",,IF(M$9=1,'Opening Balance Sheet'!$I$50,L50))","v":6587.2800000000007},{"$f":"IF(N$9=\"\",,IF(N$9=1,'Opening Balance Sheet'!$I$50,M50))","v":11311.272000000001},{"$f":"IF(O$9=\"\",,IF(O$9=1,'Opening Balance Sheet'!$I$50,N50))","v":0},{"$f":"IF(P$9=\"\",,IF(P$9=1,'Opening Balance Sheet'!$I$50,O50))","v":0},{"$f":"IF(Q$9=\"\",,IF(Q$9=1,'Opening Balance Sheet'!$I$50,P50))","v":0},{"$f":"IF(R$9=\"\",,IF(R$9=1,'Opening Balance Sheet'!$I$50,Q50))","v":0},{"$f":"IF(S$9=\"\",,IF(S$9=1,'Opening Balance Sheet'!$I$50,R50))","v":0},{"$f":"IF(T$9=\"\",,IF(T$9=1,'Opening Balance Sheet'!$I$50,S50))","v":0},{"$f":"IF(U$9=\"\",,IF(U$9=1,'Opening Balance Sheet'!$I$50,T50))","v":0},{"$f":"IF(V$9=\"\",,IF(V$9=1,'Opening Balance Sheet'!$I$50,U50))","v":0},{"$f":"IF(W$9=\"\",,IF(W$9=1,'Opening Balance Sheet'!$I$50,V50))","v":0},{"$f":"IF(X$9=\"\",,IF(X$9=1,'Opening Balance Sheet'!$I$50,W50))","v":0},{"$f":"IF(Y$9=\"\",,IF(Y$9=1,'Opening Balance Sheet'!$I$50,X50))","v":0},{"$f":"IF(Z$9=\"\",,IF(Z$9=1,'Opening Balance Sheet'!$I$50,Y50))","v":0},{"$f":"IF(AA$9=\"\",,IF(AA$9=1,'Opening Balance Sheet'!$I$50,Z50))","v":0},{"$f":"IF(AB$9=\"\",,IF(AB$9=1,'Opening Balance Sheet'!$I$50,AA50))","v":0},{"$f":"IF(AC$9=\"\",,IF(AC$9=1,'Opening Balance Sheet'!$I$50,AB50))","v":0},"=IF(J$9=\"\",,IF(J$9=1,'Opening Balance Sheet'!$I$50,I50))"]
["w",null,null,null,"NPAT",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"'Income Statement'!J28","v":1050},{"$f":"'Income Statement'!K28","v":2163},{"$f":"'Income Statement'!L28","v":3374.28},{"$f":"'Income Statement'!M28","v":4723.9920000000002},{"$f":"'Income Statement'!N28","v":6259.2893999999997},{"$f":"'Income Statement'!O28","v":0},{"$f":"'Income Statement'!P28","v":0},{"$f":"'Income Statement'!Q28","v":0},{"$f":"'Income Statement'!R28","v":0},{"$f":"'Income Statement'!S28","v":0},{"$f":"'Income Statement'!T28","v":0},{"$f":"'Income Statement'!U28","v":0},{"$f":"'Income Statement'!V28","v":0},{"$f":"'Income Statement'!W28","v":0},{"$f":"'Income Statement'!X28","v":0},{"$f":"'Income Statement'!Y28","v":0},{"$f":"'Income Statement'!Z28","v":0},{"$f":"'Income Statement'!AA28","v":0},{"$f":"'Income Statement'!AB28","v":0},{"$f":"'Income Statement'!AC28","v":0},"='Income Statement'!J28"]
["w",null,null,null,"Dividends declared",null,{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["w",null,null,"Retained profits",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"SUM(J47:J49)","v":1050},{"$f":"SUM(K47:K49)","v":3213},6587.2800000000007,11311.272000000001,17570.561399999999,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,"=SUM(J47:J49)"]
["w",null,"Total equity",null,null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"SUM(J46,J50)","v":1050},{"$f":"SUM(K46,K50)","v":3213},6587.2800000000007,11311.272000000001,17570.561399999999,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,"=SUM(J46,J50)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[]
[null,null,"Checks",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(J54),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["w",null,null,"PF error check",null,null,{"$f":"Boolean","v":"[1,0]"},null,{"$f":"MAX(J56:AC56)","v":0},{"$f":"IF(ISERROR(_xlfn.ANCHORARRAY(J42)-_xlfn.ANCHORARRAY(J51)),1,0)","v":0},{"$f":"IF(ISERROR(_xlfn.ANCHORARRAY(K42)-_xlfn.ANCHORARRAY(K51)),1,0)","v":0},{"$f":"IF(ISERROR(_xlfn.ANCHORARRAY(L42)-_xlfn.ANCHORARRAY(L51)),1,0)","v":0},{"$f":"IF(ISERROR(_xlfn.ANCHORARRAY(M42)-_xlfn.ANCHORARRAY(M51)),1,0)","v":0},{"$f":"IF(ISERROR(_xlfn.ANCHORARRAY(N42)-_xlfn.ANCHORARRAY(N51)),1,0)","v":0},{"$f":"IF(ISERROR(_xlfn.ANCHORARRAY(O42)-_xlfn.ANCHORARRAY(O51)),1,0)","v":0},{"$f":"IF(ISERROR(_xlfn.ANCHORARRAY(P42)-_xlfn.ANCHORARRAY(P51)),1,0)","v":0},{"$f":"IF(ISERROR(_xlfn.ANCHORARRAY(Q42)-_xlfn.ANCHORARRAY(Q51)),1,0)","v":0},{"$f":"IF(ISERROR(_xlfn.ANCHORARRAY(R42)-_xlfn.ANCHORARRAY(R51)),1,0)","v":0},{"$f":"IF(ISERROR(_xlfn.ANCHORARRAY(S42)-_xlfn.ANCHORARRAY(S51)),1,0)","v":0},{"$f":"IF(ISERROR(_xlfn.ANCHORARRAY(T42)-_xlfn.ANCHORARRAY(T51)),1,0)","v":0},{"$f":"IF(ISERROR(_xlfn.ANCHORARRAY(U42)-_xlfn.ANCHORARRAY(U51)),1,0)","v":0},{"$f":"IF(ISERROR(_xlfn.ANCHORARRAY(V42)-_xlfn.ANCHORARRAY(V51)),1,0)","v":0},{"$f":"IF(ISERROR(_xlfn.ANCHORARRAY(W42)-_xlfn.ANCHORARRAY(W51)),1,0)","v":0},{"$f":"IF(ISERROR(_xlfn.ANCHORARRAY(X42)-_xlfn.ANCHORARRAY(X51)),1,0)","v":0},{"$f":"IF(ISERROR(_xlfn.ANCHORARRAY(Y42)-_xlfn.ANCHORARRAY(Y51)),1,0)","v":0},{"$f":"IF(ISERROR(_xlfn.ANCHORARRAY(Z42)-_xlfn.ANCHORARRAY(Z51)),1,0)","v":0},{"$f":"IF(ISERROR(_xlfn.ANCHORARRAY(AA42)-_xlfn.ANCHORARRAY(AA51)),1,0)","v":0},{"$f":"IF(ISERROR(_xlfn.ANCHORARRAY(AB42)-_xlfn.ANCHORARRAY(AB51)),1,0)","v":0},{"$f":"IF(ISERROR(_xlfn.ANCHORARRAY(AC42)-_xlfn.ANCHORARRAY(AC51)),1,0)","v":0},"=IF(ISERROR(J42#-J51#),1,0)"]
["w",null,null,"Balance check",null,null,{"$f":"Boolean","v":"[1,0]"},null,{"$f":"MAX(J57:AC57)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(J56)<>0,0,(ROUND(_xlfn.ANCHORARRAY(J42)-_xlfn.ANCHORARRAY(J51),Rounding_Accuracy)<>0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(K56)<>0,0,(ROUND(_xlfn.ANCHORARRAY(K42)-_xlfn.ANCHORARRAY(K51),Rounding_Accuracy)<>0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(L56)<>0,0,(ROUND(_xlfn.ANCHORARRAY(L42)-_xlfn.ANCHORARRAY(L51),Rounding_Accuracy)<>0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(M56)<>0,0,(ROUND(_xlfn.ANCHORARRAY(M42)-_xlfn.ANCHORARRAY(M51),Rounding_Accuracy)<>0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(N56)<>0,0,(ROUND(_xlfn.ANCHORARRAY(N42)-_xlfn.ANCHORARRAY(N51),Rounding_Accuracy)<>0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(O56)<>0,0,(ROUND(_xlfn.ANCHORARRAY(O42)-_xlfn.ANCHORARRAY(O51),Rounding_Accuracy)<>0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(P56)<>0,0,(ROUND(_xlfn.ANCHORARRAY(P42)-_xlfn.ANCHORARRAY(P51),Rounding_Accuracy)<>0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(Q56)<>0,0,(ROUND(_xlfn.ANCHORARRAY(Q42)-_xlfn.ANCHORARRAY(Q51),Rounding_Accuracy)<>0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(R56)<>0,0,(ROUND(_xlfn.ANCHORARRAY(R42)-_xlfn.ANCHORARRAY(R51),Rounding_Accuracy)<>0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(S56)<>0,0,(ROUND(_xlfn.ANCHORARRAY(S42)-_xlfn.ANCHORARRAY(S51),Rounding_Accuracy)<>0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(T56)<>0,0,(ROUND(_xlfn.ANCHORARRAY(T42)-_xlfn.ANCHORARRAY(T51),Rounding_Accuracy)<>0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(U56)<>0,0,(ROUND(_xlfn.ANCHORARRAY(U42)-_xlfn.ANCHORARRAY(U51),Rounding_Accuracy)<>0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(V56)<>0,0,(ROUND(_xlfn.ANCHORARRAY(V42)-_xlfn.ANCHORARRAY(V51),Rounding_Accuracy)<>0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(W56)<>0,0,(ROUND(_xlfn.ANCHORARRAY(W42)-_xlfn.ANCHORARRAY(W51),Rounding_Accuracy)<>0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(X56)<>0,0,(ROUND(_xlfn.ANCHORARRAY(X42)-_xlfn.ANCHORARRAY(X51),Rounding_Accuracy)<>0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(Y56)<>0,0,(ROUND(_xlfn.ANCHORARRAY(Y42)-_xlfn.ANCHORARRAY(Y51),Rounding_Accuracy)<>0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(Z56)<>0,0,(ROUND(_xlfn.ANCHORARRAY(Z42)-_xlfn.ANCHORARRAY(Z51),Rounding_Accuracy)<>0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(AA56)<>0,0,(ROUND(_xlfn.ANCHORARRAY(AA42)-_xlfn.ANCHORARRAY(AA51),Rounding_Accuracy)<>0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(AB56)<>0,0,(ROUND(_xlfn.ANCHORARRAY(AB42)-_xlfn.ANCHORARRAY(AB51),Rounding_Accuracy)<>0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(AC56)<>0,0,(ROUND(_xlfn.ANCHORARRAY(AC42)-_xlfn.ANCHORARRAY(AC51),Rounding_Accuracy)<>0)*1)","v":0},"=IF(J56#<>0,0,(ROUND(J42#-J51#,Rounding_Accuracy)<>0)*1)"]
["w",null,null,"Insolvency check",null,null,{"$f":"Boolean","v":"[1,0]"},null,0,{"$f":"IF(_xlfn.ANCHORARRAY(J56)+_xlfn.ANCHORARRAY(J57)<>0,0,(_xlfn.ANCHORARRAY(J42)<0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(K56)+_xlfn.ANCHORARRAY(K57)<>0,0,(_xlfn.ANCHORARRAY(K42)<0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(L56)+_xlfn.ANCHORARRAY(L57)<>0,0,(_xlfn.ANCHORARRAY(L42)<0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(M56)+_xlfn.ANCHORARRAY(M57)<>0,0,(_xlfn.ANCHORARRAY(M42)<0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(N56)+_xlfn.ANCHORARRAY(N57)<>0,0,(_xlfn.ANCHORARRAY(N42)<0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(O56)+_xlfn.ANCHORARRAY(O57)<>0,0,(_xlfn.ANCHORARRAY(O42)<0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(P56)+_xlfn.ANCHORARRAY(P57)<>0,0,(_xlfn.ANCHORARRAY(P42)<0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(Q56)+_xlfn.ANCHORARRAY(Q57)<>0,0,(_xlfn.ANCHORARRAY(Q42)<0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(R56)+_xlfn.ANCHORARRAY(R57)<>0,0,(_xlfn.ANCHORARRAY(R42)<0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(S56)+_xlfn.ANCHORARRAY(S57)<>0,0,(_xlfn.ANCHORARRAY(S42)<0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(T56)+_xlfn.ANCHORARRAY(T57)<>0,0,(_xlfn.ANCHORARRAY(T42)<0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(U56)+_xlfn.ANCHORARRAY(U57)<>0,0,(_xlfn.ANCHORARRAY(U42)<0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(V56)+_xlfn.ANCHORARRAY(V57)<>0,0,(_xlfn.ANCHORARRAY(V42)<0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(W56)+_xlfn.ANCHORARRAY(W57)<>0,0,(_xlfn.ANCHORARRAY(W42)<0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(X56)+_xlfn.ANCHORARRAY(X57)<>0,0,(_xlfn.ANCHORARRAY(X42)<0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(Y56)+_xlfn.ANCHORARRAY(Y57)<>0,0,(_xlfn.ANCHORARRAY(Y42)<0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(Z56)+_xlfn.ANCHORARRAY(Z57)<>0,0,(_xlfn.ANCHORARRAY(Z42)<0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(AA56)+_xlfn.ANCHORARRAY(AA57)<>0,0,(_xlfn.ANCHORARRAY(AA42)<0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(AB56)+_xlfn.ANCHORARRAY(AB57)<>0,0,(_xlfn.ANCHORARRAY(AB42)<0)*1)","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(AC56)+_xlfn.ANCHORARRAY(AC57)<>0,0,(_xlfn.ANCHORARRAY(AC42)<0)*1)","v":0},"=IF(J56#+J57#<>0,0,(J42#<0)*1)"]

{"sheet":"Cash Flow Statement","index":9,"n_rows":36,"n_cols":30,"rows_kept":36,"cut":false,"hidden":false,"merged":[]}
[{"$f":"IF(ISERROR(RIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1)))),\n\"\",\nRIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1))))","v":"Cash Flow Statement"}]
[{"$f":"Model_Name","v":"Model 07 - COGS Completed.xlsm"}]
["Navigator"]
[null,"Error Checks:",null,null,null,null,{"$f":"Overall_Error_Check","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(Timing!J5)","v":"2025-06-30"},"2026-06-30","2027-06-30","2028-06-30","2029-06-30"]
[null,null,"Start Date",null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(Timing!J6)","v":"2024-07-01"},"2025-07-01","2026-07-01","2027-07-01","2028-07-01"]
[null,null,"End Date",null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(Timing!J7)","v":"2025-06-30"},"2026-06-30","2027-06-30","2028-06-30","2029-06-30"]
[null,null,"Number of Days",null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(Timing!J8)","v":365},365,365,366,365]
[null,null,"Counter",null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(Timing!J9)","v":1},2,3,4,5]
[]
[null,{"$f":"MAX($B$10:$B10)+1","v":1},{"$f":"A1","v":"Cash Flow Statement"}]
[]
[null,null,"Direct Cash Flow Statement"]
[]
[null,null,null,"Operating cash flow",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(J15),\"\")","v":""}]
[null,null,null,null,"Cash receipts",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"-_xlfn.ANCHORARRAY(Calculations!J37)","v":1253.4246575342465},2828.6301369863013,4535.9506849315076,6434.6332090725355,8578.2714758589718,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(J16),\"\")","v":"=-Calculations!J37#"}]
[null,null,null,null,null,"Direct cash payments",{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(Calculations!J63)","v":-339.04109589041093},-809.38356164383561,-1318.1178082191784,-1883.3009440826413,-2518.9458641365377,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=Calculations!J63#"]
[null,null,null,null,null,"Indirect cash payments",{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["w",null,null,null,"Cash payments",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"SUM(J17:J18)","v":-339.04109589041093},{"$f":"SUM(K17:K18)","v":-809.38356164383561},-1318.1178082191784,-1883.3009440826413,-2518.9458641365377,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,"=SUM(J17:J18)"]
[null,null,null,null,"Interest paid",null,{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Tax paid",null,{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["w",null,null,null,"Net operating cash flow",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"SUM(J16,J19:J21)","v":914.38356164383561},{"$f":"SUM(K16,K19:K21)","v":2019.2465753424658},3217.8328767123294,4551.3322649898946,6059.3256117224337,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,"=SUM(J16,J19:J21)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Investing cash flows",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Purchases of non-current assets",null,{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["w",null,null,null,"Net investing cash flows",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"SUM(J25)","v":0},{"$f":"SUM(K25)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,"=SUM(J25)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Financing cash flows",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Debt drawdowns",null,{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Debt repayments",null,{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Ordinary equity issuances",null,{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Ordinary equity buybacks",null,{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Dividends paid",null,{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["w",null,null,null,"Net financing cash flows",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"SUM(J29:J33)","v":0},{"$f":"SUM(K29:K33)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,"=SUM(J29:J33)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["w",null,null,"Net increase / (decrease) in cash held",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"SUM(J22,J26,J34)","v":914.38356164383561},{"$f":"SUM(K22,K26,K34)","v":2019.2465753424658},3217.8328767123294,4551.3322649898946,6059.3256117224337,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,"=SUM(J22,J26,J34)"]

{"sheet":"Timing","index":10,"n_rows":23,"n_cols":14,"rows_kept":23,"cut":false,"hidden":false,"merged":[[0,8,0,9],[2,0,2,4]]}
[{"$f":"IF(ISERROR(RIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1)))),\n\"\",\nRIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1))))","v":"Timing"}]
[{"$f":"Model_Name","v":"Model 07 - COGS Completed.xlsm"}]
["Navigator"]
[null,"Error Checks:",null,null,null,{"$f":"Overall_Error_Check","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(J$7)","v":"2025-06-30"},"2026-06-30","2027-06-30","2028-06-30","2029-06-30"]
[null,null,"Start Date",null,null,null,null,null,null,{"$f":"IF(_xlfn.ANCHORARRAY(J$9)=1,Model_Start_Date,OFFSET(_xlfn.ANCHORARRAY(J7),,-1)+1)","v":"2024-07-01"},"2025-07-01","2026-07-01","2027-07-01","2028-07-01"]
[null,null,"End Date",null,null,null,null,null,null,{"$f":"EOMONTH(Model_Start_Date,\nMOD(Periodicity+Reporting_Month_Factor\n-MONTH(Model_Start_Date),Periodicity)+Periodicity*(_xlfn.ANCHORARRAY(J$9)-1))","v":"2025-06-30"},"2026-06-30","2027-06-30","2028-06-30","2029-06-30"]
[null,null,"Number of Days",null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(J7)-_xlfn.ANCHORARRAY(J6)+1","v":365},365,365,366,365]
[null,null,"Counter",null,null,null,null,null,null,{"$f":"_xlfn.SEQUENCE(1,Number_of_Periods)","v":1},2,3,4,5]
[]
[null,{"$f":"MAX($B$10:$B10)+1","v":1},"Timing Assumptions"]
[]
[null,null,"Data (do not change once modelling has commenced)"]
[]
[null,null,null,"Number of Periods",null,null,null,5,null,null,"Number_of_Periods"]
[]
[null,null,null,"Model Start Date",null,null,null,"2024-07-01",null,null,"Model_Start_Date"]
[]
[null,null,null,"Number of Months in a Full Period",null,null,null,12,null,null,"Periodicity"]
[]
[null,null,null,"Example Reporting Month",null,null,null,6,{"$f":"\"e.g. \"&TEXT(DATE(YEAR(Model_Start_Date)+IF(Example_Reporting_Month<MONTH(Model_Start_Date),1,0),Example_Reporting_Month+1,1)-1,\"dd-Mmm-yy\")","v":"e.g. 30-Jun-25"},null,"Example_Reporting_Month"]
[]
[null,null,null,"Reporting Month Factor",null,null,null,{"$f":"MOD(Example_Reporting_Month-1,Periodicity)+1","v":6},null,null,"Reporting_Month_Factor"]

{"sheet":"Lookup","index":11,"n_rows":15,"n_cols":7,"rows_kept":15,"cut":false,"hidden":false,"merged":[[2,0,2,4]]}
[{"$f":"IF(ISERROR(RIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1)))),\n\"\",\nRIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1))))","v":"Lookup"}]
[{"$f":"Model_Name","v":"Model 07 - COGS Completed.xlsm"}]
["Navigator"]
[null,"Error Checks:",null,null,null,{"$f":"Overall_Error_Check","v":0}]
[]
[null,{"$f":"MAX($B$5:$B5)+1","v":1},{"$f":"A1","v":"Lookup"}]
[]
[null,null,"Year Lookups"]
[]
[null,null,null,"LU_Future_Years"]
[null,null,null,{"$f":"IF(_xlfn.SEQUENCE(Number_of_Periods)=1,\n\"Actuals Throughout\",TRANSPOSE(_xlfn.ANCHORARRAY(Timing!J7)))","v":"Actuals Throughout"},null,"LU_Future_Years",{"$f":"_xlfn.FORMULATEXT(D11)","v":"=IF(SEQUENCE(Number_of_Periods)=1,\n\"Actuals Throughout\",TRANSPOSE(Timing!J7#))"}]
[null,null,null,"2026-06-30"]
[null,null,null,"2027-06-30"]
[null,null,null,"2028-06-30"]
[null,null,null,"2029-06-30"]

{"sheet":"Template Sheet","index":12,"n_rows":10,"n_cols":9,"rows_kept":10,"cut":false,"hidden":false,"merged":[[2,0,2,4]]}
[{"$f":"IF(ISERROR(RIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1)))),\n\"\",\nRIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1))))","v":"Template Sheet"}]
[{"$f":"Model_Name","v":"Model 07 - COGS Completed.xlsm"}]
["Navigator"]
[null,null,null,null,"Error Checks:",null,null,null,{"$f":"Overall_Error_Check","v":0}]
[]
[null,{"$f":"MAX($B$5:$B5)+1","v":1},"First Section"]
[]
[null,null,"Heading"]
[]
[null,null,null,"Sub Heading"]

{"sheet":"Error Checks","index":13,"n_rows":25,"n_cols":9,"rows_kept":25,"cut":false,"hidden":false,"merged":[[0,8,0,9],[2,0,2,4]]}
[{"$f":"IF(ISERROR(RIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1)))),\n\"\",\nRIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1))))","v":"Error Checks"}]
[{"$f":"Model_Name","v":"Model 07 - COGS Completed.xlsm"}]
["Navigator"]
[null,"Error Checks:",null,null,null,{"$f":"Overall_Error_Check","v":0}]
[]
[null,{"$f":"MAX($B$5:$B5)+1","v":1},"Error Checks"]
[]
[null,null,"Summary of Errors"]
[]
[null,null,null,"Assumptions"]
[]
[null,null,null,null,"Balance Sheet has no errors",null,null,null,{"$f":"HL_BS_Errors","v":0}]
[null,null,null,null,"Balance Sheet balances",null,null,null,{"$f":"HL_BS_Balance","v":0}]
[null,null,null,null,"Insolvency check for Balance Sheet",null,null,null,{"$f":"HL_BS_Insolvency","v":0}]
[null,null,null,null,"Opening Balance Sheet has no errors",null,null,null,{"$f":"HL_Op_BS_Errors","v":0}]
[null,null,null,null,"Opening Balance Sheet balances",null,null,null,{"$f":"HL_Op_BS_Balance","v":0}]
[null,null,null,null,"Insolvency check for Opening Balance Sheet",null,null,null,{"$f":"HL_Op_BS_Insolvency","v":0}]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,{"$f":"C8","v":"Summary of Errors"},null,null,null,{"$f":"MAX(I12:I24)","v":0}]