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📄 Sample deliverable

Five entities. One of them earns 60% more on every dollar of revenue.

You cannot see that from five sets of accounts sitting side by side. This page walks through a group consolidation built across five territories: a single dashboard with entity drill-down, intercompany flows held on their own lines rather than buried in the totals, and a nine-year three-statement model underneath.

This is a deliverable, not a download. A consolidation is defined by the group it consolidates — the entities, the currencies, the intercompany trading — so there is no meaningful blank version. Every figure below comes from a real, fully worked example.

  • Experienced finance professionals
  • Multi-entity · multi-currency
  • Three statements · 9-year horizon
  • Intercompany made explicit
  • No lock-in
Dashboard — Entity contributionTTM
EntityRevenueEBITDAMargin
Group UK31%39%7.0%
Group Europe28%25%4.9%
Group US19%15%4.4%
Group China11%9%4.5%
Group Egypt11%12%6.0%
Consolidated100%100%5.5%
Widest margin spread
7.0% vs 4.4%
Two entities inside one group, 2.6 points apart on EBITDA margin. The consolidated 5.5% shows neither.
Share of group revenue vs share of group EBITDA
Group UK +8pt Group Europe Group US −4pt Group China Group Egypt 0 20% 40%
Share of revenue Share of EBITDA
Where the EBITDA bar runs past the revenue bar, that entity is carrying the group
What the model contains

A group view, an entity view, and the three statements holding both together.

Groups usually have plenty of entity-level reporting and no group-level answer. This is what closes that gap.

View 01

Consolidated dashboard

Group revenue, gross margin, EBITDA and PAT on a trailing twelve-month basis, with revenue and EBITDA composition by entity, ten-year trend, and the liquidity and leverage ratios — current ratio, debt to equity, interest coverage, ROCE and ROE — on one page.

View 02

Entity drill-down

The same dashboard for any single entity, selected from a dropdown. Same metrics, same layout, so a subsidiary can be read against the group without reconciling two different formats — including working capital days and forecast-versus-actual by month.

View 03

Intercompany, on its own lines

Intercompany sales and cost of sales, management and service charges, commissions, and the intercompany receivable and payable balances each held separately — so the group can see performance with internal trading in, and external revenue with it out.

Two dashboards on top. A full three-statement model underneath.

Statement

Consolidated P&L

Revenue split by channel — domestic, export, product line, intercompany — through cost of sales, direct and administrative expenses, EBITDA, EBIT, non-operating items and PAT. Nine years across, actuals and forecast on one continuous row.

Statement

Consolidated balance sheet

Non-current and current assets, equity, and liabilities split between bank facilities, invoice discounting, trade and intercompany payables. Every section carries a check row, and the sheet ties across all nine years.

Statement

Consolidated cash flow

Operating, investing and financing, with working capital movements broken out so a year driven by an inventory release is visibly different from a year driven by trading. Reconciles opening to closing cash, every year.

How it works

Built once. Then it refreshes with each entity's monthly export.

Build time depends almost entirely on how consistent the entity data and intercompany balances are to begin with.

1

Map every chart of accounts

Each entity keeps its own chart of accounts and local reporting obligations. We map each one to a single set of group categories, so no territory is asked to restructure its books to suit the model.

2

Reconcile intercompany

Match intercompany receivables against payables and intercompany sales against purchases, entity pair by entity pair, and resolve the differences. This is usually the longest step and always the most valuable.

3

Consolidate and translate

Aggregate to group, apply eliminations, and translate to one presentation currency with exchange differences held separately rather than absorbed into operating results.

4

Report and forecast

Group dashboard, entity drill-down, and the three statements — with a forecast horizon extending past the actuals so the board is looking forward rather than only back.

Is this right for you?

Honest qualification. No fluff.

This build fits if:

  • You operate two or more entities and there is no single group view anyone trusts.
  • Entities trade with each other, and the intercompany balances do not currently agree.
  • You report in more than one currency and want translation handled explicitly.
  • A board, a bank, or a prospective buyer has asked for consolidated statements.
  • You suspect one territory is subsidising another but cannot prove it.
  • Each entity closes its own books competently and nobody owns the join.

This is not the right fit if:

  • You want a spreadsheet to run yourself — the mapping and reconciliation is the work.
  • You operate a single entity; a standard reporting pack will serve you better.
  • Entity books are months behind — that needs fixing before consolidation means anything.
  • You need statutory group accounts filed and audited, which is an auditor's engagement.
  • You already run a consolidation system and need it administered rather than built.
Next step

See this built on your own entities.

A short call to look at how many entities are involved, what your close process looks like today, and whether intercompany balances currently agree. That last question usually tells us most of what we need to know.

No obligation. No sales sequence.

Frequently Asked

Questions about the model, answered honestly.

Can I download this consolidation model as a template?
No — a consolidation is defined by the group it consolidates: how many entities, which currencies, what the intercompany trading looks like, and how the charts of accounts differ between territories. There is no meaningful blank version. If you want something you can download and use today, our free templates cover budget versus actual variance, 13-week cash flow, weekly cash decisions, burn rate and runway, and investment valuation.
How do you handle different charts of accounts across entities?
With a mapping layer. Each entity keeps its own chart of accounts and its own local reporting requirements, and every account is mapped once to a group reporting category. Entities carry on exporting exactly what their local system produces, and nobody is asked to restructure their books to suit the group model.
How is intercompany trading treated?
Explicitly, and that is the point. Intercompany sales, intercompany cost of sales, management charges, commissions and the intercompany receivable and payable balances are each held on their own lines rather than buried in the totals. That lets the group see both views: performance including internal trading, which is how divisional managers are measured, and external revenue after elimination, which is what a lender or an acquirer will look at.
Does it handle multiple currencies?
Yes. Entities report in their local currency and the group model translates to a single presentation currency, with exchange differences held on their own line rather than absorbed into operating results. Getting this wrong is one of the more common failures in group reporting — an entity can appear to be improving when the only thing that moved was the rate.
How long does a consolidation build take?
It depends almost entirely on the state of the entity data and how consistent the intercompany balances are between the entities involved. Mapping the charts of accounts and reconciling intercompany positions is usually the bulk of the work; the model itself is the faster part. We scope it properly on a first call rather than quoting a number blind. Where entity books are behind, start with Catch-Up Bookkeeping.
How do we get started?
A short call to look at how many entities are involved, what your close process looks like today, and whether intercompany balances currently agree between entities. From there we scope the build and the ongoing reporting cycle. Most groups start because a board, a bank or a prospective buyer has asked for a consolidated view and there is not one. See pricing or book a call.