Inputs

Step 8 of 8 · Opening Balances & Balance-Sheet Constants

1. Project & Timeline
2. Historical Actuals
3. Growth & Mix Drivers
4. Cost Drivers
5. Strategic Initiatives
6. Capex & Depreciation
7. Working Capital & Inflation
8. Opening Balances & Constants

Opening balances (first forecast year)

Opening cash

Opening PP&E

Opening retained earnings

Last-actual Accounts Receivable

Last-actual Inventory

Last-actual Accounts Payable

Balance-sheet constants

Other current assets

Zakat provision

Other current liabilities

Non-current liabilities

Capital

Reserves

Note: the forecast Balance Sheet excludes non-current liabilities from Total Liabilities and is known not to balance — this reproduces the source Excel model faithfully (see README § Known Model Quirks). Non-current liabilities is stored here for completeness only.