So we start by skipping straight over cash, we'll come back to that after the cash flow statement, and we start with receivables. Let's go to the assumptions tab. And our receivables assumption is receivables days. Now, if we were calculating receivables days you would take your receivables figure and dividing it by revenue, multiply by 365. But we need to reverse that calculation. So I'm going to take the receivables days, divide it by 365 and then multiply that by the revenue. So back up to the income statement, find that revenue up at the top, and I get to 34.8.

Now it can be useful to do a quick sense check here. Just look back over the historical figures. That's 31.9, 32.4, 34.8, and that seems a reasonable progression. If that number had come in at 3,400, that would warrant some investigation. I need to do something similar with the inventories. I'm gonna take my inventory days, divide that by 365, but I'm then gonna multiply that by the operating costs or cogs or inventory purchases if you had them. Here, we've got operating costs. When I press enter though, that's gonna come through as a negative. So I could either put a minus sign at the beginning or multiply it by minus one.

Great.

Prepaid and other current assets. Again, just have a look at the assumption, it's a percentage of revenue. So let's just go, multiply that, go find that revenue, and my total current assets I can copy from the left to the right. PP&E, we already have, that's in the PP&E base calculation. I've got the ending figure of 98.5. Long-term investments, if I go to my assumptions it's 1.8, that's flatlined from the previous year. Goodwill, we will flatline, it'll be the same as the last year. Other intangibles though, I need to go and build a small base analysis. So if we go up to the calculation section, I need to start with last year's ending intangibles. That will become this year's beginning intangibles less the amortization will get us the ending other intangibles. So let's grab that ending other intangibles from last year. It was 130.4, my beginning is the same.

My amortization, I've got that up in my income statement, was zero. I know if that was a cost, then it would be a negative. So I can then sum that up. So beginning other intangibles, I'll then subtract the amortization, it shows a negatives, that's okay. Gets me to 130.4, in this case, no change.

So other intangibles, I can grab from that calculation we just did. Other long-term assets, again, back to the assumptions, it's a percentage of revenues, up to the top and find that.

And now my total assets, I can copy the subtotal from the left to the right.