Network-Level Consolidated Reporting

This use case explains how to build network level consolidated reporting for franchisors and multi unit operators in Model Reef.

You will:

  • Aggregate franchisee unit results into regional and network views.

  • Combine franchisee unit economics and franchisor royalties and fees.

  • Build dashboards and reports for network performance and valuation.

  • Support decision making on rollout, pricing and structural changes.

Model Reef is not a replacement for statutory consolidation systems. It provides planning and management reporting views built from the same driver based models used for unit and franchisor economics.

When to use this pattern

Use this pattern when:

  • You operate or manage a multi unit or franchise network.

  • You need a consistent network view across units, regions and formats.

  • You want to integrate unit and franchisor financials in one place.

  • You want a single framework to support planning, scenarios and valuation.

It depends on:

  • Franchisee Unit P&L Model

  • Royalty and Fee Revenue Model

  • Territory Rollout Planning

  • Build a Consolidated Forecast Model

Architecture overview

1

Branch hierarchy

  • Unit branches for each store or site.

  • Regional branches aggregating units.

  • Network branch aggregating all regions and franchisor entities.

2

Entity and ownership structure

  • Company owned units versus franchisee owned units.

  • Franchisor entity with its own revenue and cost lines.

  • Optional holding or investment entities.

3

Reporting and dashboards

  • P&L, Balance Sheet, Cashflow and Cash Waterfall for the network.

  • Segment views by region, brand, format or ownership.

  • KPI dashboards for store, region and network performance.

4

Scenario overlays

  • Different rollout, pricing or commercial term strategies.

  • Alternative ownership or capital structure models.

Steps to implement

1

Confirm the branch structure for units, regions and franchisor

Ensure that:

  • Each unit has a branch with its own variables.

  • Units are grouped under regions, and regions under a Network parent.

  • The franchisor entity has its own branch or set of branches for royalty and fee income and network level costs.

If you model company owned units in the same structure, differentiate them from franchised units using:

  • Separate sub branches, or

  • Categories and tags.

This hierarchy is the backbone of consolidation behaviour in Model Reef.

2

Align category structures across units and entities

For consolidated reporting to be meaningful, all units and the franchisor should use consistent category and sub category structures for:

  • Revenue.

  • COGS.

  • Staff.

  • Opex.

  • Assets and liabilities.

Review category mappings so that a given type of revenue or cost appears in the same report line across units and in the network.

This allows you to build:

  • Clean stacked views by unit or region.

  • Comparable margins and ratios.

  • Roll ups that can be sliced by segment.

3

Build standard network P&L, Balance Sheet and Cashflow views

Use the reporting system to create:

  • Network P&L for the entire organisation.

  • Regional P&Ls filtered by branch.

  • Unit P&L templates for site level analysis.

  • Network Cashflow and Cash Waterfall that aggregate all unit and franchisor cashflows.

Check that:

  • Franchisee revenues are not double counted at the franchisor level unless you want to present gross network sales.

  • Franchisor royalty and fee income is clearly separated from unit operating income.

  • Intercompany or internal flows (such as technology fees between entities you own) are treated according to your reporting needs.

You can build both:

  • Network sales views that show total franchisee revenue, and

  • Franchisor entity views that show only franchisor level financials.

4

Create dashboards for key network KPIs

Build dashboards that track:

  • Sales, margin and EBITDA by region and network.

  • Same store sales and like for like trends where data permits.

  • Royalty income and marketing fund position.

  • Store count, openings and closures over time.

  • Cashflow, funding and headroom at network level.

Back these dashboards with:

  • Filters for region, brand, format and ownership type.

  • Scenario selectors so users can flip between planning cases.

  • Drill down links from network and regional charts to unit level views.

This turns the consolidated model into a management cockpit for the network.

5

Implement scenario based network reporting

Clone the base consolidated model into scenario models to explore:

  • Different rollout or refurbishment plans.

  • Pricing and royalty term changes.

  • Wage and rent inflation scenarios.

  • Different mixes of company owned and franchised units.

  • Capital structure changes and financing strategies.

For each scenario, maintain the same branch and category structure so that:

  • Network reports are directly comparable between scenarios.

  • Dashboards can be switched between scenarios without reconfiguration.

  • Valuation outputs are strictly comparable.

Use Multi Scenario reporting or side by side views to present key scenario differences to stakeholders.

6

Use consolidated outputs for valuation and funding discussions

With the full network model in place, use the valuation engine to compute:

  • FCFF and FCFE at network level.

  • NPV, IRR and money multiple metrics under each scenario.

  • Cashflow profiles for lenders and investors.

Combine this with:

  • Debt schedules and covenant models where relevant.

  • Equity injection or distribution strategies.

  • Sensitivity analysis on key drivers such as sales growth, margins and royalty rates.

This supports funding, transaction and strategic planning work without needing separate spreadsheet models.

Check your work

  • Network level P&L, Balance Sheet and Cashflow reconcile with consolidated accounts for historical periods.

  • Intercompany flows and franchisee to franchisor relationships are treated consistently.

  • Scenario based reports use identical structures for clean comparison.

  • Dashboards and reports tell a coherent story for management, investors and lenders.

Troubleshooting

chevron-rightConsolidated numbers do not match statutory accountshashtag

Confirm which entities and flows are included in the planning model, reconcile starting positions and ensure that internal flows are treated correctly for your reporting purpose.

chevron-rightSegment views are inconsistent across regions or unitshashtag

Ensure consistent category mapping and variable naming conventions across all units and entities before relying on comparative views.

chevron-rightModel performance slows with many unitshashtag

Use representative unit cohorts for long range planning and keep per unit detail for the near term and for the largest units.

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