THE EXECUTIVE DECISION STUDIO
You stay
in command.
See the consequences
before you commit.
Cash, profit, capacity—and the assumptions behind them.
A decision rehearsal, using fictional data. Calculations are deterministic, not live AI advice. Monthly statements reconcile; the model has not been independently reviewed by a CFO.
Inspect the model ↓YOUR CASE / NORTHSTAR ADVISORY
Growth is available.
Capacity and cash are finite.
A $4.8M services company faces up to $1.6M in additional annual demand. One customer represents 30% of revenue and wants a price concession. Decide how to staff, finance, and retain the work.
Choose a path, then drag the gold scales to test its assumptions. Figures update immediately.
Each scale affects the whole model. Changing one preserves your other selections.
WHAT YOUR PLAN IMPLIES
Cash through the year
Net of required funding · CADGold: active plan. Grey: comparison. Monthly checkpoints; cash troughs between checkpoints are not modeled. Negative net cash represents required funding, not available credit.
03 / CONSIDER THE ALTERNATIVE
Two futures.
One clear trade-off.
Compare your active plan against a fixed snapshot. The comparison retains its own decisions and assumptions.
04 / THE WHOLE COMPANY
Every decision
touches another floor.
Select a floor to inspect its modeled evidence. These are five lenses on the same financial model, not five independent analyses.
The decision.
The evidence.
The next move.
Optional fields stay in this page until you export or print. No company records are requested or uploaded.
06 / CFO INSPECTION
Trust the arithmetic.
Challenge the assumptions.
All figures are synthetic. This model uses twelve 30-day operating periods; month 3 is “90 days.” Arithmetic verification is separate from accounting-policy or commercial validation.
Monthly financial statements Income · balance sheet · cash flow
Whole-dollar display; calculations retain full precision. Net income in this table is per month, while headline profit is cumulative across twelve months.
Formulas and opening balances Show your work
Revenue & delivery
Annual opportunity = $1.6M × demand %. Served growth is capped at $1.92M / $1.44M / $800K for five hires / two plus process / pause. Monthly growth = served growth ÷ 12 × min(1, month ÷ ramp months).
The major customer represents 30% of baseline and growth revenue. A 4% or 10% discount applies only to that account; delivery costs remain. Exit removes 30% of revenue and variable service costs, while payroll and overhead remain.
Costs & working capital
Baseline contribution margin 35%; growth margin follows the slider. Payroll = $1.2M + hires × loaded annual cost. Overhead $30K/month. Hiring costs $12K per hire; process investment $60K, collections $18K, borrowing fee $8K; all expensed in month 1.
Receivables = monthly revenue × effective collection days ÷ 30. Collections reduce delay by up to 15 days. Payables = monthly service costs + overhead, representing 30-day supplier terms. These are ratio approximations, not invoice-aging schedules.
Financing & tax
Existing debt: $250K, 8% annual interest on opening monthly balance, principal repaid over 36 months. New borrowing: $400K in month 1, 8% interest, principal over 60 months; first-month interest includes the draw.
Required funding is a modeled balancing facility: draw when cash would fall below zero, repay when cash is available, charge 12% interest on opening monthly funding. It is not an approved line of credit.
Tax: 25% of positive monthly pretax income after modeled loss carryforwards; paid in the next period. No deferred taxes or jurisdiction-specific rules. Depreciation $100K/year; maintenance capital expenditure $36K/year.
Reconciliation
Operating cash flow = net income + depreciation − change in receivables + change in payables + change in tax payable. Closing cash = opening cash + operating + investing + financing flows. Assets − liabilities − equity = zero each month.
Opening assets: cash $650K, AR $400K, other current assets $100K, fixed assets $500K. Liabilities: AP $290K, other current liabilities $80K, debt $250K. Equity: share capital $300K, retained earnings $730K.
Model limits & CFO review agenda What the model cannot establish
- Deterministic scenarios, not probability forecasts or AI recommendations. No implied likelihood of customer acceptance, demand realization, or credit approval.
- Demand, capacity and customer concentration are fictional. Validate them before interpreting real-world outcomes. Payroll starts immediately; only growth delivery ramps.
- No seasonality, bad debt, invoice aging, replacement customers, owner distributions, lease accounting, foreign exchange, covenants or intra-month liquidity.
- Tax, working capital, depreciation and debt schedules are simplified. A real-company model needs source documents and accounting-policy review.
- Model-preferred plan maximizes twelve-month net income among 27 choices subject to lowest monthly net cash of at least $200K and no required funding. It does not optimize long-term strategy or growth.
- The Replit demonstration used different assumptions, including immediate delivery. Results here are not expected to match it.