Build a Financial Statements Reporting Suite

This guide explains how to build a financial statements reporting suite in Model Reef using the built in system reports and custom specification reports. The aim is to produce a consistent set of views for internal and external reporting without rewriting formulas in spreadsheets.

Before you start

You should have:

  • A model with complete three statement logic.

  • Variables correctly mapped to Revenue, COGS, Opex, Staff, Assets, Liabilities, Equity and Dividends.

  • Periodicity and fiscal year settings aligned with your reporting needs.

If your model is still being designed, see:

  • Model Structure Principles

  • Financial Statement Rules

What you will build

  • A suite of standard financial statement views:

    • P&L.

    • Balance Sheet.

    • Cashflow Statement.

    • Cash Waterfall.

  • Custom reports or views that slice or group these statements for different audiences.

1

Use system reports as the foundation

Start with the built in system reports, which automatically assemble:

  • P&L from variable types and categories.

  • Balance Sheet from assets, liabilities, equity and timing differences.

  • Cashflow Statement from cash timing rules.

  • Cash Waterfall from a combination of accrual and cash flows.

Check that these system views:

  • Balance correctly.

  • Use the categories and naming conventions you expect.

  • Reflect imported historicals and forecast logic as intended.

2

Define your reporting audiences and needs

Different audiences require different cuts of the statements, for example:

  • Management:

    • Focus on operating performance and cash.

  • Board:

    • Focus on performance vs plan, cash, funding and risk.

  • Lenders:

    • Focus on leverage, coverage and covenant metrics.

  • Investors:

    • Focus on growth, margins, cash and valuation context.

List the views required for each audience so you can design custom reports appropriately.

3

Create custom specification reports where needed

Where system reports are too generic, use custom report configurations to:

  • Filter by branch, division or project.

  • Group categories into custom headings.

  • Include or exclude specific lines.

  • Combine financial and operational metrics.

Examples:

  • A divisional P&L showing only selected branches.

  • A project level cashflow statement.

  • A reporting pack for a lender that emphasises operating cashflow and debt movements.

These custom reports still rely on the same underlying variables and engine, but present the data differently.

4

Set default periods and formats for reports

For each report choose the defaults that suit the audience and purpose:

  • Period aggregation examples:

    • Monthly for internal finance.

    • Quarterly or yearly for board and investors.

  • Currency units examples:

    • Whole currency.

    • Thousands.

    • Millions.

  • Default periods to show:

    • For high-level packs, show the last and next two years, or another range that matches stakeholder expectations.

This ensures that reports are legible and aligned with the expectations of each audience.

5

Use reports as the authoritative source from which you:

  • Build charts on dashboards.

  • Extract numbers for board and investor packs.

  • Provide supporting detail for management reviews.

When possible, keep the mapping simple so that:

  • Each chart or table can be traced back to a specific report and model.

  • Changes in the model automatically propagate through the reporting suite without manual adjustments.

6

Maintain consistency across models

If you operate multiple models, for example for different entities or scenarios, aim for a consistent reporting structure by:

  • Using the same category hierarchy.

  • Applying similar custom reports across models.

  • Reusing report templates where the structure allows.

This makes it easier to compare outputs and maintain a coherent reporting story at group level.

Check your work

  • System reports are balanced and consistent with your expectations.

  • Custom reports provide the necessary slices without contradicting system views.

  • Reporting outputs align with the needs of management, board, lenders and investors.

  • Updating the model automatically updates all reports that depend on it.

Troubleshooting

chevron-rightReports show unexpected or missing lineshashtag

Check variable type and category mappings, and update the mapping where items are misclassified.

chevron-rightToo many custom views become hard to managehashtag

Rationalise the suite by focusing on a small number of core standard reports and a few audience specific variations.

chevron-rightDifficult to reconcile external reports with Model Reefhashtag

Ensure that scope, period and accounting policies match, and adjust where necessary to align definitions.

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