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3-statement-model

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Build integrated IS/BS/CF financial workbooks in Excel.

optional-skills/finance/3-statement-model/SKILL.md

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## Environment

This skill assumes **headless openpyxl** — you are producing an .xlsx file on disk.
Follow the `excel-author` skill's conventions for cell coloring, formulas, named ranges, and sensitivity tables.
Recalculate before delivery: `python /path/to/excel-author/scripts/recalc.py ./out/model.xlsx`.

# 3-Statement Financial Model Template Completion

Complete and populate integrated financial model templates with proper linkages between Income Statement, Balance Sheet, and Cash Flow Statement.

## ⚠<U+FE0F> CRITICAL PRINCIPLES — Read Before Populating Any Template

**Formulas over hardcodes (non-negotiable):**
- Every projection cell, roll-forward, linkage, and subtotal MUST be an Excel formula — never a pre-computed value
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