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[null,null,"Primary Developer:  Liam Bastick"]
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[null,null,"Financial Model for Training Course."]
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[null,null,"Any queries, please e-mail:",null,null,null,"Liam Bastick"]

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[null,null,null,null,{"$f":"Assumptions!E18","v":"Unit price"},null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"Assumptions!J18","v":15}]
[null,null,null,null,{"$f":"Assumptions!E19","v":"Inflation"},null,{"$f":"Percentage","v":"%"},null,null,null,{"$f":"Assumptions!K19","v":0.03},{"$f":"Assumptions!L19","v":0.04},{"$f":"Assumptions!M19","v":0.05},{"$f":"Assumptions!N19","v":0.06}]
[]
[null,null,null,null,"Price per unit",null,{"$f":"G18","v":"US$'000"},null,null,{"$f":"IF(J$9=1,$J$18,I21*(1+J19))","v":15},{"$f":"IF(K$9=1,$J$18,J21*(1+K19))","v":15.450000000000001},16.068000000000001,16.871400000000001,17.883684000000002]
[]
[null,null,null,null,"Revenue",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J17*J21","v":1500},{"$f":"K17*K21","v":3090},4820.4000000000005,6748.56,8941.8420000000006]
[]
[null,null,null,"Working capital"]
[]
[null,null,null,null,"Days receivable",null,{"$f":"No._of_days","v":"# Days"},null,null,{"$f":"Assumptions!J23","v":60},{"$f":"Assumptions!K23","v":60},{"$f":"Assumptions!L23","v":60},{"$f":"Assumptions!M23","v":60},{"$f":"Assumptions!N23","v":60}]
[]
[null,null,null,null,"Days in period",null,{"$f":"No._of_days","v":"# Days"},null,null,{"$f":"J$8","v":366},{"$f":"K$8","v":365},365,365,366]
[]
[null,null,null,null,"Closing receivables",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J23*J27/J29","v":245.90163934426229},{"$f":"K23*K27/K29","v":507.94520547945206},792.39452054794538,1109.3523287671235,1465.875737704918]
[]
[null,null,null,"Control account"]
[]
[null,null,null,null,"Opening receivables",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"I38","v":0},{"$f":"J38","v":245.90163934426229},507.94520547945206,792.39452054794538,1109.3523287671235,"BS"]
[null,null,null,null,"Revenue",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J23","v":1500},{"$f":"K23","v":3090},4820.4000000000005,6748.56,8941.8420000000006,"IS"]
[null,null,null,null,"Cash receipts",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J38-SUM(J35:J36)","v":-1254.0983606557377},{"$f":"K38-SUM(K35:K36)","v":-2827.9564338648102},-4535.9506849315076,-6431.602191780823,-8585.3185910622051,"CFS"]
[null,null,null,null,"Closing receivables",null,{"$f":"Currency","v":"US$'000"},null,{"$f":"'Opening Balance Sheet'!$I$15","v":0},{"$f":"J31","v":245.90163934426229},{"$f":"K31","v":507.94520547945206},792.39452054794538,1109.3523287671235,1465.875737704918,"BS"]
[]
[]
[null,null,"COGS and related"]
[]
[null,null,null,"COGS"]
[]
[null,null,null,null,"Revenue",null,{"$f":"Currency","v":"US$'000"},{"$f":"\"Row \"&ROW(J23)","v":"Row 23"},null,{"$f":"J23","v":1500},{"$f":"K23","v":3090},4820.4000000000005,6748.56,8941.8420000000006]
[null,null,null,null,"Gross margin (non-inventory)",null,{"$f":"Percentage","v":"%"},null,null,{"$f":"Assumptions!J30","v":0.7},{"$f":"Assumptions!K30","v":0.7},{"$f":"Assumptions!L30","v":0.7},{"$f":"Assumptions!M30","v":0.7},{"$f":"Assumptions!N30","v":0.7}]
[null,null,null,null,"Gross profit (non-inventory)",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J45*J46","v":1050},{"$f":"K45*K46","v":2163},3374.28,4723.9920000000002,6259.2893999999997]
[]
[null,null,null,null,"COGS",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J45-J47","v":450},{"$f":"K45-K47","v":927},1446.1200000000003,2024.5680000000002,2682.5526000000009]
[]
[null,null,null,"Working capital"]
[]
[null,null,null,null,{"$f":"Assumptions!E34","v":"Days payable"},null,{"$f":"No._of_days","v":"# Days"},null,null,{"$f":"Assumptions!J34","v":90},{"$f":"Assumptions!K34","v":90},{"$f":"Assumptions!L34","v":90},{"$f":"Assumptions!M34","v":90},{"$f":"Assumptions!N34","v":90}]
[]
[null,null,null,null,"Days in period",null,{"$f":"No._of_days","v":"# Days"},null,null,{"$f":"J$8","v":366},{"$f":"K$8","v":365},365,365,366]
[]
[null,null,null,null,"Closing payables",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J49*J53/J55","v":110.65573770491804},{"$f":"K49*K53/K55","v":228.57534246575344},356.57753424657545,499.20854794520557,659.64408196721331]
[]
[null,null,null,"Control account"]
[]
[null,null,null,null,"Opening payables",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"I64","v":0},{"$f":"J64","v":110.65573770491804},228.57534246575344,356.57753424657545,499.20854794520557,"BS"]
[null,null,null,null,"COGS",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J49","v":450},{"$f":"K49","v":927},1446.1200000000003,2024.5680000000002,2682.5526000000009,"IS"]
[null,null,null,null,"Cash payments",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J64-SUM(J61:J62)","v":-339.34426229508199},{"$f":"K64-SUM(K61:K62)","v":-809.08039523916455},{"$f":"L64-SUM(L61:L62)","v":-1318.1178082191784},{"$f":"M64-SUM(M61:M62)","v":-1881.9369863013701},{"$f":"N64-SUM(N61:N62)","v":-2522.1170659779932},"CFS"]
[null,null,null,null,"Closing payables",null,{"$f":"Currency","v":"US$'000"},null,{"$f":"'Opening Balance Sheet'!$I$28","v":0},{"$f":"J57","v":110.65573770491804},{"$f":"K57","v":228.57534246575344},356.57753424657545,499.20854794520557,659.64408196721331,"BS"]
[]
[]
[null,null,"Purchases and related"]
[]
[null,null,null,"Purchases"]
[]
[null,null,null,null,{"$f":"Assumptions!E41","v":"Purchases"},null,{"$f":"Assumptions!G41","v":"kg"},null,null,{"$f":"Assumptions!J41","v":400},{"$f":"Assumptions!K41","v":775},{"$f":"Assumptions!L41","v":325},{"$f":"Assumptions!M41","v":550},{"$f":"Assumptions!N41","v":1000}]
[null,null,null,null,{"$f":"Assumptions!E42","v":"Price"},null,{"$f":"Assumptions!G42","v":"$/kg"},null,null,{"$f":"Assumptions!J42","v":3990},{"$f":"Assumptions!K42","v":4750},{"$f":"Assumptions!L42","v":2800},{"$f":"Assumptions!M42","v":4160},{"$f":"Assumptions!N42","v":5000}]
[]
[null,null,null,"Calculations"]
[]
[null,null,null,null,"Purchases",null,{"$f":"Weight","v":"kg"},null,null,{"$f":"J71","v":400},{"$f":"K71","v":775},325,550,1000]
[null,null,null,null,"Prices",null,{"$f":"Price_Weight","v":"$/kg"},null,null,{"$f":"J72","v":3990},{"$f":"K72","v":4750},2800,4160,5000]
[null,null,null,null,"Purchases",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J76*J77/Thousand","v":1596},{"$f":"K76*K77/Thousand","v":3681.25},{"$f":"L76*L77/Thousand","v":910},{"$f":"M76*M77/Thousand","v":2288},{"$f":"N76*N77/Thousand","v":5000}]
[]
[null,null,null,null,"Days payable",null,{"$f":"No._of_days","v":"# Days"},null,null,{"$f":"Assumptions!J48","v":30},{"$f":"Assumptions!K48","v":30},{"$f":"Assumptions!L48","v":30},{"$f":"Assumptions!M48","v":30},{"$f":"Assumptions!N48","v":30}]
[]
[null,null,null,null,"Days in period",null,{"$f":"No._of_days","v":"# Days"},null,null,{"$f":"J$8","v":366},{"$f":"K$8","v":365},365,365,366]
[]
[null,null,null,null,"Closing payables",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J78*J80/J82","v":130.81967213114754},{"$f":"K78*K80/K82","v":302.56849315068496},74.794520547945211,188.05479452054794,409.8360655737705]
[]
[null,null,null,"Control Account"]
[]
[null,null,null,null,"Opening payables",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"I91","v":0},{"$f":"J91","v":130.81967213114754},302.56849315068496,74.794520547945211,188.05479452054794,{"$f":"Balance_Sheet","v":"BS"}]
[null,null,null,null,"Purchases",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J78","v":1596},{"$f":"K78","v":3681.25},910,2288,5000]
[null,null,null,null,"Cash payments",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J91-SUM(J88:J89)","v":-1465.1803278688524},{"$f":"K91-SUM(K88:K89)","v":-3509.5011789804626},-1137.7739726027396,-2174.739726027397,-4778.2187289467774,{"$f":"Cash_Flow_Statement","v":"CFS"}]
[null,null,null,null,"Closing payables",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J84","v":130.81967213114754},{"$f":"K84","v":302.56849315068496},{"$f":"L84","v":74.794520547945211},188.05479452054794,409.8360655737705,{"$f":"Balance_Sheet","v":"BS"}]
[]
[]
[null,null,"Inventory and related"]
[]
[null,null,null,"Referred Values"]
[]
[null,null,null,null,"Purchases",null,{"$f":"Weight","v":"kg"},{"$f":"\"Row \"&ROW(J71)","v":"Row 71"},null,{"$f":"J71","v":400},{"$f":"K71","v":775},325,550,1000]
[null,null,null,null,"Purchases",null,{"$f":"Currency","v":"US$'000"},{"$f":"\"Row \"&ROW(J78)","v":"Row 78"},null,{"$f":"J78","v":1596},{"$f":"K78","v":3681.25},910,2288,5000]
[null,null,null,null,"Amount used per sale",null,{"$f":"Weight","v":"kg"},null,null,{"$f":"Assumptions!J43","v":2},{"$f":"Assumptions!K43","v":2},{"$f":"Assumptions!L43","v":2},{"$f":"Assumptions!M43","v":2},{"$f":"Assumptions!N43","v":2}]
[null,null,null,null,"Wastage",null,{"$f":"Percentage","v":"%"},null,null,{"$f":"Assumptions!J44","v":0.03},{"$f":"Assumptions!K44","v":0.02},{"$f":"Assumptions!L44","v":0.02},{"$f":"Assumptions!M44","v":0.01},{"$f":"Assumptions!N44","v":0.01}]
[]
[null,null,null,null,"Projected sales",null,{"$f":"Unit","v":"#"},{"$f":"\"Row \"&ROW(J17)","v":"Row 17"},null,{"$f":"J17","v":100},{"$f":"K17","v":200},300,400,500]
[]
[null,null,null,"Calculations"]
[]
[null,null,null,null,"Amount used per sale",null,{"$f":"Weight","v":"kg"},{"$f":"\"Row \"&ROW(J100)","v":"Row 100"},null,{"$f":"J100","v":2},{"$f":"K100","v":2},2,2,2]
[null,null,null,null,"Projected sales",null,{"$f":"Unit","v":"#"},{"$f":"\"Row \"&ROW(J103)","v":"Row 103"},null,{"$f":"J103","v":100},{"$f":"K103","v":200},300,400,500]
[null,null,null,null,"COGS",null,{"$f":"Weight","v":"kg"},null,null,{"$f":"J107*J108","v":200},{"$f":"K107*K108","v":400},600,800,1000]
[]
[null,null,null,null,"Inventory balance pre-wastage",null,{"$f":"Weight","v":"kg"},null,null,{"$f":"SUM(J127:J129)","v":200},{"$f":"SUM(K127:K129)","v":569},282.62,26.967599999999948,26.697924000000057]
[null,null,null,null,"Wastage",null,{"$f":"Percentage","v":"%"},{"$f":"\"Row \"&ROW(J101)","v":"Row 101"},null,{"$f":"J101","v":0.03},{"$f":"K101","v":0.02},0.02,0.01,0.01]
[null,null,null,null,"Wastage",null,{"$f":"Weight","v":"kg"},null,null,{"$f":"J111*J112","v":6},{"$f":"K111*K112","v":11.38},5.6524000000000001,0.26967599999999947,0.26697924000000056]
[]
[null,null,null,null,"Inventory balance pre-COGS transfer",null,{"$f":"Weight","v":"kg"},null,null,{"$f":"SUM(J127:J128)","v":400},{"$f":"SUM(K127:K128)","v":969},882.62,826.96759999999995,1026.6979240000001]
[null,null,null,null,"Inventory balance pre-COGS transfer",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"SUM(J135:J136)","v":1596},{"$f":"SUM(K135:K136)","v":4455.3099999999995},3473.8492901960781,3378.0995906135272,5109.0589838521255]
[null,null,null,null,"COGS",null,{"$f":"Weight","v":"kg"},{"$f":"\"Row \"&ROW(J109)","v":"Row 109"},null,{"$f":"J109","v":200},{"$f":"K109","v":400},600,800,1000]
[null,null,null,null,"COGS",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J116*J117/J115","v":798},{"$f":"K116*K117/K115","v":1839.1372549019604},2361.5027691618666,3267.9390008639057,4976.2046502902303]
[]
[null,null,null,null,"Inventory balance pre-wastage",null,{"$f":"Weight","v":"kg"},null,null,{"$f":"J115-J117","v":200},{"$f":"K115-K117","v":569},282.62,26.967599999999948,26.697924000000057]
[null,null,null,null,"Inventory balance pre-COGS transfer",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J116-J118","v":798},{"$f":"K116-K118","v":2616.1727450980388},1112.3465210342115,110.16058974962152,132.85433356189515]
[null,null,null,null,"Wastage",null,{"$f":"Weight","v":"kg"},{"$f":"\"Row \"&ROW(J113)","v":"Row 113"},null,{"$f":"J113","v":6},{"$f":"K113","v":11.38},5.6524000000000001,0.26967599999999947,0.26697924000000056]
[null,null,null,null,"Wastage",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J121*J122/J120","v":23.94},{"$f":"K121*K122/K120","v":52.32345490196078},22.24693042068423,1.1016058974962153,1.3285433356189513]
[]
[null,null,null,"Inventory at hand (kg)"]
[]
[null,null,null,null,"Opening inventory",null,{"$f":"Weight","v":"kg"},null,null,{"$f":"I131","v":0},{"$f":"J131","v":194},557.62,276.9676,26.697923999999947]
[null,null,null,null,"Purchases",null,{"$f":"Weight","v":"kg"},null,null,{"$f":"J98","v":400},{"$f":"K98","v":775},325,550,1000]
[null,null,null,null,"COGS",null,{"$f":"Weight","v":"kg"},null,null,{"$f":"-J109","v":-200},{"$f":"-K109","v":-400},-600,-800,-1000]
[null,null,null,null,"Wastage",null,{"$f":"Weight","v":"kg"},null,null,{"$f":"-J113","v":-6},{"$f":"-K113","v":-11.38},-5.6524000000000001,-0.26967599999999947,-0.26697924000000056]
[null,null,null,null,"Closing inventory",null,{"$f":"Weight","v":"kg"},null,null,{"$f":"SUM(J127:J130)","v":194},{"$f":"SUM(K127:K130)","v":557.62},{"$f":"SUM(L127:L130)","v":276.9676},26.697923999999947,26.430944760000056]
[]
[null,null,null,"Inventory ($)"]
[]
[null,null,null,null,"Opening inventory",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"I139","v":0},{"$f":"J139","v":774.06},2563.8492901960781,1090.0995906135272,109.05898385212531,{"$f":"Balance_Sheet","v":"BS"}]
[null,null,null,null,"Purchases",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J99","v":1596},{"$f":"K99","v":3681.25},910,2288,5000]
[null,null,null,null,"COGS",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"-J118","v":-798},{"$f":"-K118","v":-1839.1372549019604},-2361.5027691618666,-3267.9390008639057,-4976.2046502902303,{"$f":"Income_Statement","v":"IS"}]
[null,null,null,null,"Wastage",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"-J123","v":-23.94},{"$f":"-K123","v":-52.32345490196078},-22.24693042068423,-1.1016058974962153,-1.3285433356189513,{"$f":"Income_Statement","v":"IS"}]
[null,null,null,null,"Closing inventory",null,{"$f":"Currency","v":"US$'000"},null,{"$f":"'Opening Balance Sheet'!$I$16","v":0},{"$f":"SUM(J135:J138)","v":774.06},{"$f":"SUM(K135:K138)","v":2563.8492901960781},{"$f":"SUM(L135:L138)","v":1090.0995906135272},{"$f":"SUM(M135:M138)","v":109.05898385212531},{"$f":"SUM(N135:N138)","v":131.5257902262762},{"$f":"Balance_Sheet","v":"BS"}]
[]
[]
[null,null,"Opex and cash payments"]
[null,null,{"$f":"Assumptions!C52","v":"All expenses are assumed to be paid as they are incurred"}]
[]
[null,null,null,{"$f":"Assumptions!D54","v":"Opex"}]
[]
[null,null,null,null,{"$f":"Assumptions!E56","v":"Growth rates used from "},null,{"$f":"Year","v":"Year"},null,{"$f":"Assumptions!I56","v":"2023-06-30"}]
[null,null,null,null,"Growth rates flag",null,{"$f":"Boolean","v":"[1,0]"},null,null,{"$f":"($I$147<=J$7)*1","v":0},{"$f":"($I$147<=K$7)*1","v":0},0,1,1]
[]
[null,null,null,null,{"$f":"Assumptions!E57","v":"Amounts"},null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"Assumptions!J57","v":60},{"$f":"Assumptions!K57","v":65},{"$f":"Assumptions!L57","v":70},{"$f":"Assumptions!M57","v":75},{"$f":"Assumptions!N57","v":80}]
[null,null,null,null,{"$f":"Assumptions!E58","v":"Growth rates"},null,{"$f":"Percentage","v":"%"},null,null,null,{"$f":"Assumptions!K58","v":0.05},{"$f":"Assumptions!L58","v":0.04},{"$f":"Assumptions!M58","v":0.03},{"$f":"Assumptions!N58","v":0.02}]
[]
[null,null,null,null,{"$f":"D145","v":"Opex"},null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"(1-J148)*J150+(J148*I153*(1+J151))","v":60},{"$f":"(1-K148)*K150+(K148*J153*(1+K151))","v":65},70,72.100000000000009,73.542000000000016]
[]
[null,null,null,"Working capital"]
[]
[null,null,null,null,{"$f":"E53","v":"Days payable"},null,{"$f":"No._of_days","v":"# Days"}]
[]
[null,null,null,null,"Days in period",null,{"$f":"No._of_days","v":"# Days"},null,null,{"$f":"J$8","v":366},{"$f":"K$8","v":365},365,365,366]
[]
[null,null,null,null,"Closing payables",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J153*J157/J159","v":0},{"$f":"K153*K157/K159","v":0},0,0,0]
[]
[null,null,null,"Control account"]
[]
[null,null,null,null,"Opening payables",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"I168","v":0},{"$f":"J168","v":0},{"$f":"K168","v":0},{"$f":"L168","v":0},{"$f":"M168","v":0},"BS"]
[null,null,null,null,{"$f":"D145","v":"Opex"},null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J153","v":60},{"$f":"K153","v":65},70,72.100000000000009,73.542000000000016,"IS"]
[null,null,null,null,"Cash payments",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J168-SUM(J165:J166)","v":-60},{"$f":"K168-SUM(K165:K166)","v":-65},-70,-72.100000000000009,-73.542000000000016,"CFS"]
[null,null,null,null,"Closing payables",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J161","v":0},{"$f":"K161","v":0},0,0,0,"BS"]
[]
[]
[null,null,{"$f":"Assumptions!C61","v":"Capex and related"}]
[]
[null,null,null,{"$f":"Assumptions!D63","v":"Capital expenditure"}]
[]
[null,null,null,null,"Existing assets",null,{"$f":"Currency","v":"US$'000"},null,{"$f":"'Opening Balance Sheet'!$I$21","v":0}]
[null,null,null,null,{"$f":"Assumptions!E65","v":"Capital expenditure"},null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"Assumptions!J65","v":150},{"$f":"Assumptions!K65","v":180},{"$f":"Assumptions!L65","v":120},{"$f":"Assumptions!M65","v":90},{"$f":"Assumptions!N65","v":100}]
[]
[null,null,null,{"$f":"Assumptions!D67","v":"Accounting depreciation - straight line"}]
[]
[null,null,null,null,{"$f":"Assumptions!E69","v":"Remaining life of existing assets"},null,{"$f":"No_of_Years","v":"# Year(s)"},null,{"$f":"Assumptions!I69","v":5}]
[null,null,null,null,{"$f":"Assumptions!E70","v":"Annual rate"},null,{"$f":"Percentage","v":"%"},null,{"$f":"Assumptions!I70","v":0.2}]
[]
[null,null,null,null,{"$f":"Assumptions!E72","v":"Economic life of new capex"},null,{"$f":"No_of_Years","v":"# Year(s)"},null,{"$f":"Assumptions!I72","v":4}]
[null,null,null,null,{"$f":"Assumptions!E73","v":"Annual rate"},null,{"$f":"Percentage","v":"%"},null,{"$f":"Assumptions!I73","v":0.25}]
[]
[null,null,null,null,"Depreciation - existing assets",null,{"$f":"Currency","v":"US$'000"},null,{"$f":"I175*I181","v":0}]
[null,null,null,null,"Depreciation - new assets",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J176*$I$184","v":37.5},{"$f":"K176*$I$184","v":45},30,22.5,25]
[]
[null,null,null,null,"New assets - depreciation counter",null,"unit",null,null,{"$f":"MIN(J$9,$I$183)","v":1},{"$f":"MIN(K$9,$I$183)","v":2},3,4,4]
[]
[null,null,null,null,"Aggregate depreciation - existing assets",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"IF(J$9>$I$180,,$I$186)","v":0},{"$f":"IF(K$9>$I$180,,$I$186)","v":0},0,0,0]
[null,null,null,null,"Aggregate depreciation - new assets",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"SUM(OFFSET(J187,,,,-J189))","v":37.5},{"$f":"SUM(OFFSET(K187,,,,-K189))","v":82.5},112.5,135,122.5]
[null,null,null,null,"Total depreciation",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"SUM(J191:J192)","v":37.5},{"$f":"SUM(K191:K192)","v":82.5},112.5,135,122.5]
[]
[null,null,null,"Control account"]
[]
[null,null,null,null,"Opening net book value",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"I200","v":0},{"$f":"J200","v":112.5},{"$f":"K200","v":210},{"$f":"L200","v":217.5},{"$f":"M200","v":172.5},"BS"]
[null,null,null,null,"Capital expenditure",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J176","v":150},{"$f":"K176","v":180},120,90,100,{"$f":"Cash_Flow_Statement","v":"CFS"}]
[null,null,null,null,"Depreciation",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"-J193","v":-37.5},{"$f":"-K193","v":-82.5},-112.5,-135,-122.5,{"$f":"Income_Statement","v":"IS"}]
[null,null,null,null,"Closing net book value",null,{"$f":"Currency","v":"US$'000"},null,{"$f":"'Opening Balance Sheet'!$I$21","v":0},{"$f":"SUM(J197:J199)","v":112.5},{"$f":"SUM(K197:K199)","v":210},{"$f":"SUM(L197:L199)","v":217.5},172.5,150,"BS"]
[]
[]
[null,null,{"$f":"Assumptions!C76","v":"Debt and related"}]
[null,null,{"$f":"Assumptions!C77","v":"Movements are assumed to occur at the end of each period"}]
[null,null,{"$f":"Assumptions!C78","v":"Interest is assumed to be paid in the following period"}]
[]
[null,null,null,{"$f":"Assumptions!D80","v":"Debt"}]
[]
[null,null,null,null,{"$f":"Assumptions!E82","v":"Debt drawdowns"},null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"Assumptions!J82","v":20},{"$f":"Assumptions!K82","v":20},{"$f":"Assumptions!L82","v":0},{"$f":"Assumptions!M82","v":0},{"$f":"Assumptions!N82","v":0}]
[null,null,null,null,{"$f":"Assumptions!E83","v":"Debt repayments"},null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"Assumptions!J83","v":0},{"$f":"Assumptions!K83","v":0},{"$f":"Assumptions!L83","v":15},{"$f":"Assumptions!M83","v":25},{"$f":"Assumptions!N83","v":10}]
[]
[null,null,null,"Control account"]
[]
[null,null,null,null,"Opening debt",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"I217","v":0},{"$f":"J217","v":20},40,25,0,"BS"]
[null,null,null,null,"Debt drawdowns",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J209","v":20},{"$f":"K209","v":20},0,0,0,"CFS"]
[null,null,null,null,"Debt repayments",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"-J210","v":0},{"$f":"-K210","v":0},-15,-25,-10,"CFS"]
[null,null,null,null,"Closing debt",null,{"$f":"Currency","v":"US$'000"},null,{"$f":"'Opening Balance Sheet'!$I$36","v":0},{"$f":"SUM(J214:J216)","v":20},{"$f":"SUM(K214:K216)","v":40},{"$f":"SUM(L214:L216)","v":25},0,-10,"BS"]
[]
[null,null,null,{"$f":"Assumptions!D85","v":"Interest"}]
[]
[null,null,null,null,{"$f":"Assumptions!E87","v":"Interest rate"},null,{"$f":"Percentage","v":"%"},null,null,{"$f":"Assumptions!J87","v":0.06},{"$f":"Assumptions!K87","v":7.0000000000000007E-2},{"$f":"Assumptions!L87","v":7.0000000000000007E-2},{"$f":"Assumptions!M87","v":0.08},{"$f":"Assumptions!N87","v":0.08}]
[]
[null,null,null,null,"Opening debt",null,{"$f":"Currency","v":"US$'000"},{"$f":"\"Row \"&ROW(J214)","v":"Row 214"},null,{"$f":"J214","v":0},{"$f":"K214","v":20},40,25,0]
[]
[null,null,null,null,"Days in Period",null,{"$f":"Unit","v":"#"},null,null,{"$f":"J$8","v":366},{"$f":"K$8","v":365},365,365,366]
[null,null,null,null,"Days in Standard Year",null,{"$f":"Unit","v":"#"},null,null,{"$f":"Days_in_Year","v":365},{"$f":"Days_in_Year","v":365},{"$f":"Days_in_Year","v":365},{"$f":"Days_in_Year","v":365},{"$f":"Days_in_Year","v":365}]
[null,null,null,null,"Proportion of Year",null,{"$f":"Percentage","v":"%"},null,null,{"$f":"MIN(J225/J226,1)","v":1},{"$f":"MIN(K225/K226,1)","v":1},1,1,1]
[]
[null,null,null,null,"Interest",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J223*J221*J227","v":0},{"$f":"K223*K221*K227","v":1.4000000000000001},2.8000000000000003,2,0]
[]
[null,null,null,"Control account"]
[]
[null,null,null,null,"Opening interest payable",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"I236","v":0},{"$f":"J236","v":0},1.4000000000000001,2.8,2,"BS"]
[null,null,null,null,"Interest expense",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J229","v":0},{"$f":"K229","v":1.4000000000000001},2.8000000000000003,2,0,"IS"]
[null,null,null,null,"Interest paid",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"-J233","v":0},{"$f":"-K233","v":0},-1.4000000000000001,-2.8,-2,"CFS"]
[null,null,null,null,"Closing interest payable",null,{"$f":"Currency","v":"US$'000"},null,{"$f":"'Opening Balance Sheet'!$I$29","v":0},{"$f":"SUM(J233:J235)","v":0},{"$f":"SUM(K233:K235)","v":1.4000000000000001},{"$f":"SUM(L233:L235)","v":2.8},2,0,"BS"]
[]
[]
[null,null,"Interest receivable"]
[]
[null,null,null,null,"Interest receivable rate",null,{"$f":"Percentage","v":"%"},null,null,{"$f":"Assumptions!J91","v":0.01},{"$f":"Assumptions!K91","v":0.01},{"$f":"Assumptions!L91","v":0.01},{"$f":"Assumptions!M91","v":0.01},{"$f":"Assumptions!N91","v":0.01}]
[]
[null,null,null,null,"Proportion into period of movement",null,{"$f":"Percentage","v":"%"},null,{"$f":"Assumptions!I93","v":0.5}]
[]
[null,null,null,null,"Opening cash balance",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"IF(J$9=1,'Opening Balance Sheet'!$I$14,'Balance Sheet'!I$14)","v":0},{"$f":"IF(K$9=1,'Opening Balance Sheet'!$I$14,'Balance Sheet'!J$14)","v":-740.42622950819668},{"$f":"IF(L$9=1,'Opening Balance Sheet'!$I$14,'Balance Sheet'!K$14)","v":-2458.6519637448791},{"$f":"IF(M$9=1,'Opening Balance Sheet'!$I$14,'Balance Sheet'!L$14)","v":-598.44910608418468},{"$f":"IF(N$9=1,'Opening Balance Sheet'!$I$14,'Balance Sheet'!M$14)","v":1568.4843377702136}]
[null,null,null,null,"Non-interest cash movement",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"'Cash Flow Statement'!J22+'Cash Flow Statement'!J26+'Cash Flow Statement'!J35","v":-740.42622950819668},{"$f":"'Cash Flow Statement'!K22+'Cash Flow Statement'!K26+'Cash Flow Statement'!K35","v":-1715.6251403548172},{"$f":"'Cash Flow Statement'!L22+'Cash Flow Statement'!L26+'Cash Flow Statement'!L35","v":1873.6589041095895},{"$f":"'Cash Flow Statement'!M22+'Cash Flow Statement'!M26+'Cash Flow Statement'!M35","v":2185.0254794520552},{"$f":"'Cash Flow Statement'!N22+'Cash Flow Statement'!N26+'Cash Flow Statement'!N35","v":1099.4407961374336}]
[null,null,null,null,"Tax rate",null,{"$f":"Percentage","v":"%"},null,null,{"$f":"Assumptions!$I$100","v":0.3},{"$f":"Assumptions!$I$100","v":0.3},{"$f":"Assumptions!$I$100","v":0.3},{"$f":"Assumptions!$I$100","v":0.3},{"$f":"Assumptions!$I$100","v":0.3}]
[]
[null,null,null,null,"Interest receivable",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"(J245+(1-$I$243)*J246*(1-J247))*J241/(1-(1-$I$243)*(1-J$247)*J241)","v":-2.6005938818652163},{"$f":"(K245+(1-$I$243)*K246*(1-K247))*K241/(1-(1-$I$243)*(1-K$247)*K241)","v":-13.456046448894957},-18.092035597657031,1.6689394051584003,19.601491384027248]
[]
[null,null,null,"Control account"]
[]
[null,null,null,null,"Opening interest receivable",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"I256","v":0},{"$f":"J256","v":-2.6005938818652163},-13.456046448894959,-18.092035597657031,1.668939405158401,"BS"]
[null,null,null,null,"Interest Income",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J249","v":-2.6005938818652163},{"$f":"K249","v":-13.456046448894957},-18.092035597657031,1.6689394051584003,19.601491384027248,"IS"]
[null,null,null,null,"Interest Received",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"-J253","v":0},{"$f":"-K253","v":2.6005938818652163},13.456046448894959,18.092035597657031,-1.668939405158401,"CFS"]
[null,null,null,null,"Closing interest receivable",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"SUM(J253:J255)","v":-2.6005938818652163},{"$f":"SUM(K253:K255)","v":-13.456046448894959},{"$f":"SUM(L253:L255)","v":-18.092035597657031},1.668939405158401,19.601491384027248,"BS"]
[]
[]
[null,null,"Taxation"]
[]
[null,null,null,"Permanent differences"]
[]
[null,null,null,null,"Non-assessable revenue",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"Assumptions!J104","v":25},{"$f":"Assumptions!K104","v":25},{"$f":"Assumptions!L104","v":25},{"$f":"Assumptions!M104","v":25},{"$f":"Assumptions!N104","v":25}]
[null,null,null,null,"Disallowable expenses",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"Assumptions!J105","v":40},{"$f":"Assumptions!K105","v":16},{"$f":"Assumptions!L105","v":25},{"$f":"Assumptions!M105","v":30},{"$f":"Assumptions!N105","v":50}]
[]
[null,null,null,"Accounting taxable profit"]
[]
[null,null,null,null,"NPBT",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"'Income Statement'!J25","v":127.95940611813478},{"$f":"'Income Statement'!K25","v":109.18324374718362},{"$f":"'Income Statement'!L25","v":787.13826481979243},{"$f":"'Income Statement'!M25","v":1247.5203326437568},{"$f":"'Income Statement'!N25","v":1105.3156977581777}]
[null,null,null,null,"Deduct: Non-assessable revenue",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"-J263","v":-25},{"$f":"-K263","v":-25},-25,-25,-25]
[null,null,null,null,"Add: Disallowable expenses",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J264","v":40},{"$f":"K264","v":16},25,30,50]
[null,null,null,null,"Accounting taxable profit",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"SUM(J268:J270)","v":142.95940611813478},{"$f":"SUM(K268:K270)","v":100.18324374718362},787.13826481979243,1252.5203326437568,1130.3156977581777]
[]
[null,null,null,null,"Tax rate",null,{"$f":"Percentage","v":"%"},null,null,{"$f":"Assumptions!$I$100","v":0.3},{"$f":"Assumptions!$I$100","v":0.3},{"$f":"Assumptions!$I$100","v":0.3},{"$f":"Assumptions!$I$100","v":0.3},{"$f":"Assumptions!$I$100","v":0.3}]
[]
[null,null,null,null,"Tax expense / (credit)",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J271*J273","v":42.887821835440434},{"$f":"K271*K273","v":30.054973124155087},236.1414794459377,375.75609979312702,339.0947093274533]
[]
[null,null,null,"Tax depreciation (declining balance)"]
[]
[null,null,null,null,"Capital expenditure"]
[null,null,null,null,"Existing assets",null,{"$f":"Currency","v":"US$'000"}]
[null,null,null,null,"Capital expenditure",null,{"$f":"Currency","v":"US$'000"}]
[]
[null,null,null,null,"Declining balance multiplier",null,{"$f":"Multiplier","v":"x"},null,{"$f":"Assumptions!I109","v":2}]
[]
[null,null,null,null,"Remaining life of tax assets",null,null,null,{"$f":"Assumptions!I111","v":5}]
[null,null,null,null,"Annual rate",null,{"$f":"Percentage","v":"%"},null,{"$f":"Assumptions!I112","v":0.4}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(I287),\"\")","v":""}]
[null,null,null,null,"Tax asset life of new Capex",null,null,null,{"$f":"Assumptions!I114","v":4}]
[null,null,null,null,"Annual rate",null,{"$f":"Percentage","v":"%"},null,{"$f":"Assumptions!I115","v":0.5}]
[]
[null,null,null,null,"Depreciation - existing assets",null,{"$f":"Currency","v":"US$'000"}]
[null,null,null,null,1,null,"US$'000"]
[null,null,null,null,2,null,"US$'000"]
[null,null,null,null,3,null,"US$'000"]
[null,null,null,null,4,null,"US$'000"]
[null,null,null,null,5,null,"US$'000"]
[null,null,null,null,"Tax depreciation",null,"US$'000"]
[]
[null,null,null,"Accounting depreciation"]
[]
[null,null,null,null,"Accounting depreciation",null,{"$f":"Currency","v":"US$'000"}]
[]
[null,null,null,"Depreciation timing difference"]
[]
[null,null,null,null,"Accounting depreciation",null,{"$f":"Currency","v":"US$'000"}]
[null,null,null,null,"Tax depreciation",null,{"$f":"Currency","v":"US$'000"}]
[null,null,null,null,"Depreciation timing difference",null,{"$f":"Currency","v":"US$'000"}]
[]
[null,null,null,null,"Tax rate",null,{"$f":"Percentage","v":"%"}]
[]
[null,null,null,null,"Movement in DTLs",null,{"$f":"Currency","v":"US$'000"}]
[]
[null,null,null,null,"Opening DTLs",null,{"$f":"Currency","v":"US$'000"}]
[null,null,null,null,"Movement in DTLs",null,{"$f":"Currency","v":"US$'000"}]
[null,null,null,null,"Closing DTLs",null,{"$f":"Currency","v":"US$'000"},null,{"$f":"Assumptions!I125","v":0},null,null,null,null,null,"BS"]
[]
[null,null,null,"Tax payable and paid"]
[]
[null,null,null,null,"Accounting taxable profit",null,{"$f":"Currency","v":"US$'000"}]
[null,null,null,null,"Depreciation timing difference",null,{"$f":"Currency","v":"US$'000"}]
[null,null,null,null,"Taxable profit / (loss) before losses",null,{"$f":"Currency","v":"US$'000"}]
[null,null,null,null,"Tax losses used",null,{"$f":"Currency","v":"US$'000"}]
[null,null,null,null,"Taxable profit / (loss) after losses",null,{"$f":"Currency","v":"US$'000"}]
[null,null,null,null,"Tax rate",null,{"$f":"Percentage","v":"%"}]
[null,null,null,null,"Tax payable for period",null,{"$f":"Currency","v":"US$'000"}]
[]
[null,null,null,null,"Payment delay",null,{"$f":"No_of_Years","v":"# Year(s)"},null,{"$f":"Assumptions!I129","v":1}]
[]
[null,null,null,null,"Opening tax payable",null,{"$f":"Currency","v":"US$'000"}]
[null,null,null,null,"Tax payable for period",null,{"$f":"Currency","v":"US$'000"},null,{"$f":"I332","v":0}]
[null,null,null,null,"Tax paid",null,{"$f":"Currency","v":"US$'000"}]
[null,null,null,null,"Closing tax payable",null,{"$f":"Currency","v":"US$'000"}]
[]
[null,null,null,"Tax losses memorandum"]
[]
[null,null,null,null,"DTA",null,{"$f":"Currency","v":"US$'000"},null,{"$f":"Assumptions!I120","v":0}]
[null,null,null,null,"Tax rate",null,{"$f":"Percentage","v":"%"},null,{"$f":"Assumptions!$I$100","v":0.3}]
[null,null,null,null,"Opening tax losses",null,{"$f":"Currency","v":"US$'000"}]
[]
[null,null,null,null,"Opening tax losses",null,{"$f":"Currency","v":"US$'000"}]
[null,null,null,null,"Tax losses created during the period",null,{"$f":"Currency","v":"US$'000"}]
[null,null,null,null,"Tax losses used",null,{"$f":"Currency","v":"US$'000"}]
[null,null,null,null,"Closing tax losses",null,{"$f":"Currency","v":"US$'000"}]
[]
[null,null,null,null,"Movement in tax losses",null,{"$f":"Currency","v":"US$'000"}]
[]
[null,null,null,null,"Tax rate",null,{"$f":"Percentage","v":"%"}]
[]
[null,null,null,null,"Movement in DTAs",null,{"$f":"Currency","v":"US$'000"}]
[]
[null,null,null,null,"Opening DTAs",null,{"$f":"Currency","v":"US$'000"}]
[null,null,null,null,"Movement in DTAs",null,{"$f":"Currency","v":"US$'000"}]
[null,null,null,null,"Closing DTAs",null,{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,"BS"]
[]
[null,null,null,"Control account"]
[]
[null,null,null,null,"Opening tax payable",null,{"$f":"Currency","v":"US$'000"},null,null,null,null,null,null,null,"BS"]
[null,null,null,null,"Tax expense / (credit)",null,"US$'000",null,null,null,null,null,null,null,"IS"]
[null,null,null,null,"Tax paid",null,"US$'000",null,null,null,null,null,null,null,"CFS"]
[null,null,null,null,"Movement in DTAs",null,"US$'000"]
[null,null,null,null,"Movement in DTLs",null,"US$'000"]
[null,null,null,null,"Closing tax payable",null,"US$'000",null,null,null,null,null,null,null,"BS"]

{"sheet":"Opening Balance Sheet","index":6,"n_rows":58,"n_cols":11,"rows_kept":58,"cut":false,"hidden":false,"merged":[]}
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[{"$f":"Model_Name","v":"Go Skills Model 47 - Taxation End.xlsm"}]
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[null,"Error Checks:",null,null,null,{"$f":"Overall_Error_Check","v":0}]
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[null,{"$f":"MAX($B$10:$B10)+1","v":1},{"$f":"A1","v":"Opening Balance Sheet"}]
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[]
[null,null,"Non-current assets"]
[null,null,null,"PP&E",null,null,{"$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,{"$f":"K18+K23","v":835}]
[]
[null,null,"Current liabilities"]
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[null,null,"Start Date",null,null,null,null,null,null,{"$f":"Timing!J6","v":"2019-07-01"},{"$f":"Timing!K6","v":"2020-07-01"},{"$f":"Timing!L6","v":"2021-07-01"},{"$f":"Timing!M6","v":"2022-07-01"},{"$f":"Timing!N6","v":"2023-07-01"}]
[null,null,"End Date",null,null,null,null,null,null,{"$f":"Timing!J7","v":"2020-06-30"},{"$f":"Timing!K7","v":"2021-06-30"},{"$f":"Timing!L7","v":"2022-06-30"},{"$f":"Timing!M7","v":"2023-06-30"},{"$f":"Timing!N7","v":"2024-06-30"}]
[null,null,"Number of Days",null,null,null,null,null,null,{"$f":"Timing!J8","v":366},{"$f":"Timing!K8","v":365},{"$f":"Timing!L8","v":365},{"$f":"Timing!M8","v":365},{"$f":"Timing!N8","v":366}]
[null,null,"Counter",null,null,null,null,null,null,{"$f":"Timing!J9","v":1},{"$f":"Timing!K9","v":2},{"$f":"Timing!L9","v":3},{"$f":"Timing!M9","v":4},{"$f":"Timing!N9","v":5}]
[]
[null,{"$f":"MAX($B$10:$B10)+1","v":1},{"$f":"A1","v":"Cash Flow Statement"}]
[]
[null,null,"Direct Cash Flow Statement"]
[]
[null,null,null,"Operating cash flow"]
[null,null,null,null,"Cash receipts",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"-Calculations!J37","v":1254.0983606557377},{"$f":"-Calculations!K37","v":2827.9564338648102},{"$f":"-Calculations!L37","v":4535.9506849315076},{"$f":"-Calculations!M37","v":6431.602191780823},{"$f":"-Calculations!N37","v":8585.3185910622051}]
[null,null,null,null,null,"Direct cash payments","US$'000",null,null,{"$f":"Calculations!J63+Calculations!J90","v":-1804.5245901639344},{"$f":"Calculations!K63+Calculations!K90","v":-4318.5815742196273},{"$f":"Calculations!L63+Calculations!L90","v":-2455.891780821918},{"$f":"Calculations!M63+Calculations!M90","v":-4056.6767123287673},{"$f":"Calculations!N63+Calculations!N90","v":-7300.3357949247711}]
[null,null,null,null,null,"Indirect cash payments","US$'000",null,null,{"$f":"Calculations!J167","v":-60},{"$f":"Calculations!K167","v":-65},{"$f":"Calculations!L167","v":-70},{"$f":"Calculations!M167","v":-72.100000000000009},{"$f":"Calculations!N167","v":-73.542000000000016}]
[null,null,null,null,"Cash payments",null,"US$'000",null,null,{"$f":"SUM(J17:J18)","v":-1864.5245901639344},{"$f":"SUM(K17:K18)","v":-4383.5815742196273},-2525.891780821918,-4128.7767123287676,-7373.8777949247715]
[null,null,null,null,"Interest paid",null,"US$'000",null,null,{"$f":"Calculations!J235","v":0},{"$f":"Calculations!K235","v":0},{"$f":"Calculations!L235","v":-1.4000000000000001},{"$f":"Calculations!M235","v":-2.8},{"$f":"Calculations!N235","v":-2}]
[null,null,null,null,"Tax paid",null,"US$'000"]
[null,null,null,null,"Net Operating cash flow",null,"US$'000",null,null,{"$f":"SUM(J19:J21,J16)","v":-610.42622950819668},{"$f":"SUM(K19:K21,K16)","v":-1555.6251403548172},2008.6589041095895,2300.0254794520552,1209.4407961374336]
[]
[null,null,null,"Investing cash flows"]
[null,null,null,null,"Interest received ",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"-Calculations!J255","v":0},{"$f":"-Calculations!K255","v":-2.6005938818652163},{"$f":"-Calculations!L255","v":-13.456046448894959},{"$f":"-Calculations!M255","v":-18.092035597657031},{"$f":"-Calculations!N255","v":1.668939405158401}]
[null,null,null,null,"Purchases of Non-Current Assets",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"-Calculations!J198","v":-150},{"$f":"-Calculations!K198","v":-180},{"$f":"-Calculations!L198","v":-120},{"$f":"-Calculations!M198","v":-90},{"$f":"-Calculations!N198","v":-100}]
[null,null,null,null,"Net Investing cash flows",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"SUM(J25:J26)","v":-150},{"$f":"SUM(K25:K26)","v":-182.60059388186522},-133.45604644889497,-108.09203559765703,-98.331060594841603]
[]
[null,null,null,"Financing cash flows"]
[null,null,null,null,"Debt drawdowns",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"Calculations!J215","v":20},{"$f":"Calculations!K215","v":20},{"$f":"Calculations!L215","v":0},{"$f":"Calculations!M215","v":0},{"$f":"Calculations!N215","v":0}]
[null,null,null,null,"Debt repayments",null,"US$'000",null,null,{"$f":"Calculations!J216","v":0},{"$f":"Calculations!K216","v":0},{"$f":"Calculations!L216","v":-15},{"$f":"Calculations!M216","v":-25},{"$f":"Calculations!N216","v":-10}]
[null,null,null,null,"Ordinary equity issuances",null,"US$'000"]
[null,null,null,null,"Ordinary equity buybacks",null,"US$'000"]
[null,null,null,null,"Dividends paid",null,"US$'000"]
[null,null,null,null,"Net Financing cash flows",null,"US$'000",null,null,{"$f":"SUM(J30:J34)","v":20},{"$f":"SUM(K30:K34)","v":20},-15,-25,-10]
[]
[null,null,null,"Net increase / (decrease) in cash held",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"J35+J27+J22","v":-740.42622950819668},{"$f":"K35+K27+K22","v":-1718.2257342366825},1860.2028576606945,2166.9334438543983,1101.109735542592]

{"sheet":"Lookup","index":10,"n_rows":15,"n_cols":6,"rows_kept":15,"cut":false,"hidden":false,"merged":[]}
[{"$f":"IF(ISERROR(RIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1)))),\n\"\",\nRIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1))))","v":"Lookup"}]
[{"$f":"Model_Name","v":"Go Skills Model 47 - Taxation End.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":"OFFSET(Timing!$J$7,,ROWS($C$11:$C11))","v":"2021-06-30"},null,"LU_Future_Years"]
[null,null,null,{"$f":"OFFSET(Timing!$J$7,,ROWS($C$11:$C12))","v":"2022-06-30"}]
[null,null,null,{"$f":"OFFSET(Timing!$J$7,,ROWS($C$11:$C13))","v":"2023-06-30"}]
[null,null,null,{"$f":"OFFSET(Timing!$J$7,,ROWS($C$11:$C14))","v":"2024-06-30"}]
[null,null,null,"Actuals Throughout"]

{"sheet":"Timing","index":11,"n_rows":23,"n_cols":14,"rows_kept":23,"cut":false,"hidden":false,"merged":[]}
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[{"$f":"Model_Name","v":"Go Skills Model 47 - Taxation End.xlsm"}]
["Navigator"]
[null,"Error Checks:",null,null,null,{"$f":"Overall_Error_Check","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"J7","v":"2020-06-30"},{"$f":"K7","v":"2021-06-30"},"2022-06-30","2023-06-30","2024-06-30"]
[null,null,"Start Date",null,null,null,null,null,null,{"$f":"IF(J$9=1,Model_Start_Date,I7+1)","v":"2019-07-01"},{"$f":"IF(K$9=1,Model_Start_Date,J7+1)","v":"2020-07-01"},{"$f":"IF(L$9=1,Model_Start_Date,K7+1)","v":"2021-07-01"},{"$f":"IF(M$9=1,Model_Start_Date,L7+1)","v":"2022-07-01"},{"$f":"IF(N$9=1,Model_Start_Date,M7+1)","v":"2023-07-01"}]
[null,null,"End Date",null,null,null,null,null,null,{"$f":"EOMONTH(J$6,MOD(Periodicity+Reporting_Month_Factor-MONTH(J$6),Periodicity))","v":"2020-06-30"},{"$f":"EOMONTH(K$6,MOD(Periodicity+Reporting_Month_Factor-MONTH(K$6),Periodicity))","v":"2021-06-30"},{"$f":"EOMONTH(L$6,MOD(Periodicity+Reporting_Month_Factor-MONTH(L$6),Periodicity))","v":"2022-06-30"},{"$f":"EOMONTH(M$6,MOD(Periodicity+Reporting_Month_Factor-MONTH(M$6),Periodicity))","v":"2023-06-30"},{"$f":"EOMONTH(N$6,MOD(Periodicity+Reporting_Month_Factor-MONTH(N$6),Periodicity))","v":"2024-06-30"}]
[null,null,"Number of Days",null,null,null,null,null,null,{"$f":"J7-J6+1","v":366},{"$f":"K7-K6+1","v":365},365,365,366]
[null,null,"Counter",null,null,null,null,null,null,{"$f":"N(I9)+1","v":1},{"$f":"N(J9)+1","v":2},3,4,5]
[]
[null,{"$f":"MAX($B$10:$B10)+1","v":1},"Timing Assumptions"]
[]
[null,null,"Data (do not change once modelling has commenced)"]
[]
[null,null,null,"Model Start Date",null,null,null,"2019-07-01"]
[]
[null,null,null,"Number of Months in a Full Period",null,null,null,12]
[]
[null,null,null,"Example Reporting Month",null,null,null,6,{"$f":"\"e.g. \"&TEXT(DATE(YEAR(Model_Start_Date)+IF(Example_Reporting_Month<MONTH(Model_Start_Date),1,0),Example_Reporting_Month+1,1)-1,\"dd-Mmm-yy\")","v":"e.g. 30-Jun-20"}]
[]
[null,null,null,"Reporting Month Factor",null,null,null,{"$f":"MOD(Example_Reporting_Month-1,Periodicity)+1","v":6}]
[]
[null,null,null,"Months per Year",null,null,null,{"$f":"Months_in_Year","v":12}]

{"sheet":"Error Checks","index":12,"n_rows":25,"n_cols":9,"rows_kept":25,"cut":false,"hidden":false,"merged":[[0,8,0,9]]}
[{"$f":"IF(ISERROR(RIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1)))),\n\"\",\nRIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1))))","v":"Error Checks"}]
[{"$f":"Model_Name","v":"Go Skills Model 47 - Taxation End.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":"MIN(1,SUM(I11:I23))","v":0}]

{"sheet":"Change Log","index":13,"n_rows":13,"n_cols":11,"rows_kept":13,"cut":false,"hidden":false,"merged":[]}
[{"$f":"IF(ISERROR(RIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1)))),\n\"\",\nRIGHT(CELL(\"filename\",A1),LEN(CELL(\"filename\",A1))-FIND(\"]\",CELL(\"filename\",A1))))","v":"Change Log"}]
[{"$f":"Model_Name","v":"Go Skills Model 47 - Taxation End.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":"Change Log"}]
[]
[null,null,"Summary"]
[]
[null,null,null,null,null,"Date","Model Version ","Details of change","Worksheet Reference","Row, column, cell reference","Author"]
[null,null,null,null,null,"2019-07-01","Version LB1.01","I changed it","Change Log","J11","LB"]
[null,null,null,null,null,"2019-07-01","Version LB1.02","So did I.","Error Checks","I12","LB"]
[null,null,null,null,null,"2019-07-01","Version LB1.03","And me.","Navigator","A1","Dave"]