3 Statement Model
Build or audit a linked income statement, balance sheet, and cash flow model in Excel with consistent formatting, checks, and projection conventions.
Overview
3 Statement Model is an agent skill most often used in Validate (also Idea, Operate) that applies Excel formatting and structural standards for linked income-statement, balance-sheet, and cash-flow financial models.
Install
npx skills add https://github.com/anthropics/financial-services-plugins --skill 3-statement-modelWhat is this skill?
- Formatting standards table for inputs (blue), formulas (black), and cross-sheet links (green)
- Check cells flagged red on error and green when balanced
- Defined bold subtotal rows for P&L and balance sheet section totals
- Visual separation between historical and projected columns
- Units row and currency/percentage decimal rules for investor-ready sheets
- Documented bold-format totals on 8+ named P&L aggregate rows (e.g., EBITDA, Net Profit After Tax)
- Documented bold-format totals on 8+ balance sheet aggregate rows (e.g., Total Assets, Total Equity)
Adoption & trust: 724 installs on skills.sh; 30.5k GitHub stars; 2/3 security scanners passed (skills.sh audits).
What problem does it solve?
Your forecast spreadsheet mixes inputs and formulas, breaks balance checks, and looks non-credible to investors or lenders.
Who is it for?
Founders building investor-style integrated models who want agent help on structure, checks, and presentation—not just raw formulas.
Skip if: Casual one-tab revenue guesses, non-spreadsheet analytics stacks only, or teams without Excel-style modeling workflows.
When should I use this skill?
You are creating or refactoring a linked three-statement Excel model and need consistent input/formula coloring, check cells, units rows, and historical-vs-projected layout.
What do I get? / Deliverables
The agent produces a three-statement workbook layout with standardized colors, bold totals, check cells, and historical-vs-projected separation that stays internally consistent.
- Formatted three-statement model structure
- Balance and integrity check cells
- Investor-style subtotal and section formatting
Recommended Skills
Journey fit
Spans multiple journey phases - primary shelf plus alternate fits below.
Validate/pricing is the canonical shelf because a three-statement model is how solo founders stress-test unit economics, fundraising narratives, and scenario pricing before full build commitment. Pricing and business-model validation require forecast P&L, balance sheet, and cash linkage—the core output this skill standardizes.
Where it fits
Link churn, CAC, and margin assumptions into a cash runway view before you commit to build scope.
Sketch a TAM/SAM bridge that feeds defensible revenue lines in the model tabs.
Roll forward monthly actuals with the same bold-total and check-cell conventions.
Show how hiring or infra plans flow through SG&A and capex in one integrated workbook.
How it compares
Spreadsheet modeling discipline for integrated statements—not a generic CSV charting skill or tax filing checklist.
Common Questions / FAQ
Who is 3-statement-model for?
Solo founders and small finance leads who model SaaS or product businesses in Excel and need linked P&L, balance sheet, and cash flow with professional formatting rules.
When should I use 3-statement-model?
In Validate/pricing when building runway scenarios, in Idea/research when structuring market-size back-of-envelope models, and in Operate/iterate when refreshing actuals against forecast tabs.
Is 3-statement-model safe to install?
It guides spreadsheet edits locally; review the Security Audits panel on this Prism page and avoid pasting live credentials or PII into model templates the agent generates.
SKILL.md
READMESKILL.md - 3 Statement Model
# Formatting Standards Reference | Element | Format | |---------|--------| | Hard-coded inputs | Blue font | | Formulas | Black font | | Links to other sheets | Green font | | Check cells | Red if error, green if balanced | | Negative values | Parentheses, not minus signs | | Currency | No decimals for large figures, 2 decimals for per-share | | Percentages | 1 decimal place | | Headers | Bold, bottom border | | Units row | Include units row below headers ($ millions, %, etc.) | ## Visual Separation Guidelines - Thin vertical border between historical and projected columns - Thick bottom border after section totals (e.g., Total Assets) - Single bottom border for subtotals - Double bottom border for grand totals ## Total and Subtotal Row Formatting All total and subtotal rows must use **bold font formatting** for their numerical values to clearly distinguish aggregated figures from individual line items. ### Income Statement (P&L) Tab | Row | Formatting | |-----|------------| | Gross Revenue | Bold | | Total Cost of Revenue | Bold | | Gross Profit | Bold | | Total SG&A | Bold | | EBITDA | Bold | | EBIT | Bold | | EBT | Bold | | Net Profit After Tax | Bold | ### Balance Sheet Tab | Row | Formatting | |-----|------------| | Total Current Assets | Bold | | Total Non-Current Assets | Bold | | Total Other Assets | Bold | | Total Assets | Bold | | Total Current Liabilities | Bold | | Total Non-Current Liabilities | Bold | | Total Equity | Bold | | Total Liabilities and Equity | Bold | ### Cash Flow Statement Tab | Row | Formatting | |-----|------------| | Cash Generated from Operations Before Working Capital Changes | Bold | | Total Working Capital Changes | Bold | | Net Cash Generated from Operations | Bold | | Net Cash Flow from Investing Activities | Bold | | Net Cash Flow from Financing Activities | Bold | | Closing Cash Balance | Bold | **Note:** This list is non-exhaustive. Apply bold formatting to any row that represents a total, subtotal, or summary calculation across the model. ## Balance Sheet Check Row Formatting The Balance Sheet check row (below Total Liabilities and Equity) uses conditional number formatting that displays non-zero values in red. When the balance sheet balances correctly (check = 0), the values display in black or standard formatting. | Check Value | Font Color | |-------------|------------| | = 0 (balanced) | Black (standard) | | ≠ 0 (error) | Red | **Implementation:** Apply custom number format `[Red][<>0]0.00;[Red][<>0](0.00);0.00` or use Excel conditional formatting with the rule "Cell Value ≠ 0" → Red font. ## Margin Row Formatting | Element | Format | |---------|--------| | Margin % rows | Indent, italics, 1 decimal place | | Positive trend | No special formatting (or subtle green) | | Negative trend | Flag for review (subtle yellow) | | Below peer average | Consider highlighting for discussion | ## Credit Metric Formatting | Element | Format | |---------|--------| | Leverage multiples | 1 decimal with "x" suffix (e.g., 2.5x) | | Percentages | 1 decimal with "%" suffix | | Net Debt negative | Parentheses, indicates net cash position | | Section header | Bold, "CREDIT METRICS" | | Separator line | Thin border above credit metrics section | ## Credit Metric Threshold Colors | Metric | Green | Yellow | Red | |--------|-------|--------|-----| | Total Debt / EBITDA | < 2.5x | 2.5x-4.0x | > 4.0x | | Net Debt / EBITDA | < 2.0x | 2.0x-3.5x | > 3.5x | | Interest Coverage | > 4.0x | 2.5x-4.0x | < 2.5x | | Debt / Total Cap | < 40% | 40%-60% | > 60% | | Current Ratio | > 1.5x | 1.0x-1.5x | < 1.0x | | Quick Ratio | > 1.0x | 0.75x-1.0x | < 0.75x | ## Conditional Formatting for Checks Tab - Cell contains pass indicator → Green fill - Cell contains fail indicator → Red fill - Cell contains warning → Yellow fill - Difference cells = 0 → Light green fill - Difference cells ≠ 0 → Light red fill ## Margin Reasonability Flags - Gross Margin < 0% → ERROR: Review COGS - Gross Margin > 80% → WARNING