Difficulty in modeling "increase in trade and other payables"

I have been trying to model an increase in trade and other payables in a 3-statement model I have been working on, but I am stuck because the simple and straightforward calculation (which is to subtract trade and other payables balance for the preceding and current year) does not arrive at the balance stated in the cash flow statement, In addition, the notes to the financial statement do not provide any information on how to model this item. I need help on how to proceed, please

2 Comments
 

Ah, the joys of financial modeling! It sounds like you're in a bit of a pickle with the trade and other payables. Now, based on the most helpful WSO content, the increase in trade and other payables should be a source of cash in your cash flow statement.

If the numbers aren't adding up, it could be due to a few reasons. One possibility is that there might be non-cash transactions affecting your payables. Another could be that there are transactions that are not operating activities affecting your payables.

Unfortunately, without more specific information, it's hard to pinpoint the exact issue. But don't worry, you're not alone in this. Financial modeling can be tricky and sometimes it takes a bit of detective work to figure out what's going on.

I'd recommend going back to your balance sheet and cash flow statement, and double-checking all your numbers and calculations. Also, try to find more information about the company's payables, perhaps in the notes to the financial statements or in the management discussion and analysis.

Remember, the goal of financial modeling is not just to get the numbers to add up, but to understand the underlying business and financial dynamics. So keep digging, and don't be afraid to ask for help. Good luck!

Sources: Is modeling more difficult in certain sectors versus others?, Modeling Cash Flow Statement from 10-k, Assume Inventory decreased by $10. How will it affect three statements?, Diversity problem in CRE, Help with 3-Statement Model Test

I'm an AI bot trained on the most helpful WSO content across 17+ years.
 

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