The GENIUM Framework

GENIUM organizes financial modeling around three connected steps:

MODEL — Build a per-unit P&L waterfall from RSP down to EBITDA, across DTC, DTR, and Distributor channels — single-channel or blended.

EXTEND — Turn that P&L into a full balance sheet and an indirect cash-flow statement, driven by working capital, capex, and financing assumptions.

PROJECT — Roll the model forward into a 3–5 year forecast, adjusting only what changes year to year.

How GENIUM Works

Work through the steps in order. Steps 3 and 4 are optional — continue only if you need a balance sheet or a multi-year forecast.

01 - Choose your distribution model In the P&L model tab, pick how your product reaches the market: a single channel (DTC, DTR, or Distributor) or a blended mix of all three. In blended mode, set the share of net sales from each channel — shares normalise to 100% automatically, so rough proportions are fine.

02 — Enter your P&L assumptions (per unit) Work top-to-bottom through the assumptions, entered per unit as a percentage or absolute amount:

• Pricing — RSP (retail shelf price) and VAT %

• Retailer — retailer margin and off-invoice discount

• Distributor(when active) — distributor margin, A&P, and logistics

• Brand costs — COGS (incl. shipping), brand A&P, brand SG&A, and other

In blended mode, COGS, A&P, SG&A, and Other can be overridden per channel, so each carries its own cost structure. The right-hand panel builds the per-unit P&L waterfall — RSP → net sales → gross profit → EBITDA — as you type.

03 - Balance sheet (optional) Move to the Balance Sheet tab for the full financial picture. Set your Year 1 target — net sales value, or number of units (the engine multiplies units by per-unit brand revenue). Then set:

• Working capital — days sales outstanding per channel, days payable outstanding, inventory months

• Capex & depreciation — capex amount and depreciation period

• Opening balances — opening cash, debt, and other liabilities

• Rates — interest rate and tax rate

The Cash Flow tab then derives the indirect cash-flow statement from the P&L and balance sheet automatically.

04 - 3–5 year forecast (optional) Open the Forecast tab to set the horizon (3–5 years) and how Year 1 is sized. Year 1 is your base; in the By Year tab, adjust Years 2–5 — net-sales driver (growth %, absolute value, or units), plus per-year P&L, working-capital, capex, and debt/dividend assumptions. Only override what changes — everything else carries forward.

Who it's for

• Brand owners modeling the true economics of a shelf price before launch or repricing

• Investors & advisors stress-testing a brand's unit economics and cash conversion pre-deal

• Finance teams building a fast, defensible 3–5 year forecast without a full FP&A build.

Important Note

All figures produced by GENIUM are indicative model outputs for informational purposes only. They do not constitute accounting, tax, legal or investment advice.

Per-unit P&L engine · indirect cash flow · rolling balance sheet.

GENIUM is a property of CARRARA Advisory.