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Scenario Analysis Template (Excel) — Best, Base, Worst

The same business, three times: what happens if growth stalls, if it goes to plan, and if it works. Change an assumption at the top and the revenue, the margin, the result and the closing cash all move with it.

The download

Free download

Download: Scenario planning — best / base / worst

  • Seven assumptions, all in one block at the top
  • Three cases side by side, sharing every formula
  • Payroll driven by headcount, not typed in three times
  • EBITDA, monthly result and closing cash per case

No email, no sign-up. Formulas already wired up.

The sheet itself

  • Seven assumptions, all in one block at the top
  • Three cases side by side, sharing every formula
  • Payroll driven by headcount, not typed in three times
  • EBITDA, monthly result and closing cash per case
foreqast-scenario-planning-best-base-worst.xlsx
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B13=ROUND(B5*(1+B6),0)
ABCDEFGHIJKLMN
1Scenario planning — best / base / worst
2Fill in the blue cells — every other cell is a formula and works itself out. foreqast.app
3WorstBaseBest
4Assumptions
5Last year's revenue (€)€560,000€560,000€560,000
6Revenue growth-15.0 %12.0 %35.0 %
7Gross margin52.0 %58.0 %62.0 %
8Headcount7912
9Cost per head, per year (€)€68,000€68,000€68,000
10Ad spend (€)€40,000€72,000€120,000
11Other fixed costs (€)€96,000€96,000€96,000
12The year that follows
13Revenue (€)€476,000€627,200€756,000
14Gross profit (€)€247,520€363,776€468,720
15Payroll (€)€476,000€612,000€816,000
16EBITDA (€)€-364,480€-416,224€-563,280
17What it does to cash
18Cash today (€)€180,000€180,000€180,000
19Result per month (€)€-30,373€-34,685€-46,940
20Cash after 12 months (€)€-184,480€-236,224€-383,280
Sheet1

The blue cells are yours to fill in. Every other cell is a formula and works itself out.

How to use it

  1. 1

    Write the base case first, and make it boring

    The base case is what happens if you keep doing what you are doing. If it already contains the new market and the big client, you have three optimistic cases and no baseline.

  2. 2

    Change one assumption at a time

    Move growth alone and see what it does. Then margin. A worst case where all seven inputs are pessimistic at once is a case that will never happen and tells you nothing.

  3. 3

    Keep the headcount honest in each case

    The best case usually needs more people to deliver, and the worst case is the one where you cannot hire. Payroll is driven off headcount here so that link is explicit.

  4. 4

    Read the worst case's closing cash first

    That is the whole reason to build the sheet: the number that tells you whether the downside is survivable, and how much of a buffer it needs.

A worked example

The same company, minus 15% and plus 35%

Worst — EBITDA
€-364,400
Base — EBITDA
€-274,240
Best — EBITDA
€-187,280
Worst — cash after 12 months
€-184,400
Best — cash after 12 months
€-7,280

Every case is negative, and that is the finding. The cost base — twelve people, €120,000 of ads, €96,000 of fixed costs — is built for a company that does not exist yet in any of the three futures. The best case runs out of money too; it just takes longer. No amount of growth optimism fixes a structure this heavy, and the sheet says so in one row.

The mistakes that break it

  • Making the worst case a mild base case

    If your worst case is “growth of 5% instead of 12%”, you have not modelled a downside. A downside is the quarter a major client leaves.

  • Leaving costs identical in all three

    Growth costs money — more support, more stock, more infrastructure. A best case with the base case's cost line overstates the upside every time.

  • Building it once and never revisiting it

    Scenarios are for deciding, not for filing. If you cannot say today which of the three you are actually tracking, the sheet has stopped working.

Where the template stops

An annual figure hides the month you run out

Dividing EBITDA by twelve is not a cash plan. The worst case may be survivable over a year and still hit zero in month seven.

12-month cash-flow plan

Three cases is not a range

Reality lands between them, and usually not on any of the three. The value is in the distance between worst and base, not in the numbers themselves.

It is only as current as your last evening with it

Every number in here is typed in. The month you skip is the month the sheet quietly stops describing your business — and it never says so.

What comes after the spreadsheet

Change the ad budgetMove the spend and watch the whole curve move with it — margin, cash and the runway date, not just one cell.