SaaS Financial Decision Suite
Havenpoint Workflow — demonstration company
A fictional B2B workflow-automation SaaS serving professional-service firms. Four modules share one synthetic dataset. Scenario changes affect the modules where they are financially relevant: churn and pricing flow through revenue and cash forecasts; hiring affects workforce costs, burn, and runway; expansion affects the expansion planner and cash position.
Scenario assumptions
One set of assumptions drives all four modules and the 12-month forecast.
Book-to-tax reconciliation — FY Jul 2025 – Jun 2026 (fictional)
Why accounting profit ≠ estimated taxable income: permanent differences (never reverse) and temporary differences (timing; they create deferred-tax items) adjust the book result before an estimated rate is applied.
Accounting profit (FY)
$198k
Permanent differences
$-10k
Never reverse
Temporary differences
$103k
Reverse over time → deferred tax
Est. taxable income
$290k
Reconciliation bridge — accounting profit → estimated taxable income
Additions increase taxable income; the R&D super-deduction reduces it. Reconciles exactly (validated).
Estimated liability (illustrative)
| Line | Amount |
|---|---|
| Estimated taxable income | $290k |
| Gross estimated liability @ 23% | $67k |
| Credits & incentives (illustrative) | − $7k |
| Installment / estimated payments | − $0 |
| Remaining estimated balance | $60k |
All rates, limits, and treatments are fictional planning placeholders. They are not the law of any jurisdiction and must be replaced with adviser-confirmed figures.
Adjustment register — every line carries documentation and adviser-review status
| Adjustment | Amount | Category | Type | Explanation | Docs | Adviser review |
|---|---|---|---|---|---|---|
| Regulatory penalty (data-retention filing) | +$8k | Non-deductible expense | Permanent | Government penalties are generally not deductible; added back in full. | Documented | Reviewed |
| Client entertainment above deductible limit | +$4k | Non-deductible expense | Permanent | Portion of meals and entertainment exceeding the illustrative deductible limit. | Documented | Reviewed |
| Book vs. tax depreciation difference | +$11k | Depreciation & amortization | Temporary | Illustrative accelerated tax depreciation exceeded book depreciation in prior years; in this period book depreciation exceeds remaining tax allowances. Temporary difference reverses over asset life. | Partial | Pending review |
| Capitalized R&D — book expense vs. tax amortization | +$64k | Research & development | Temporary | Development cost expensed for book purposes but capitalized and amortized for tax under the illustrative regime. Reverses as tax amortization is claimed. | Partial | Pending review |
| Bad-debt provision (general) | +$10k | Provisions | Temporary | General provisions are typically not deductible until the receivable is specifically identified as uncollectible. | Documented | Pending review |
| Accrued bonuses paid after year-end window | +$18k | Provisions | Temporary | Bonuses accrued for book purposes but paid outside the illustrative deduction window; deductible when paid. | Documented | Reviewed |
| R&D incentive super-deduction (illustrative) | −$22k | Research & development | Permanent | Illustrative enhanced deduction for qualifying research expenditure. Eligibility must be confirmed by a qualified adviser. | Partial | Pending review |
Deferred-tax items requiring professional review: Book vs. tax depreciation difference; Capitalized R&D — book expense vs. tax amortization; Bad-debt provision (general); Accrued bonuses paid after year-end window.
International expansion planner — three fictional market options
Side-by-side comparison under base, upside, and downside assumptions, with FX sensitivity applied to revenue and a weighted decision matrix. Each option is modeled with transparent 24-month cash flows. Tax lines are planning placeholders for adviser conversations.
| United Kingdom & Ireland | Germany, Austria & Switzerland (DACH) | Australia & New Zealand | |
|---|---|---|---|
| Currency / FX sensitivity | GBP · ±8% | EUR/CHF · ±10% | AUD/NZD · ±9% |
| Year-1 customers (base) | 110 | 85 | 70 |
| ARPA (USD-equiv.) | $430 | $505 | $410 |
| Time to launch | 4 months | 8 months | 3 months |
| One-time costs (localization, entity, compliance) | $34k | $82k | $24k |
| Year-1 recurring costs | $165k | $127k | $165k |
| Year-1 revenue | $111k | $21k | $87k |
| Year-1 net result | $-89k | $-188k | $-102k |
| Cumulative cash break-even | Month 16 | Not within 24 months | Month 23 |
| Peak cash requirement | $98k | $243k | $103k |
| Payback period | 15.9 months | Not within 24 months | 22.9 months |
| Risk level | Lower | Higher | Moderate |
| Tax-planning placeholder | Registration thresholds, VAT treatment, and permanent-establishment exposure to be assessed with a qualified adviser before entry. | Entity form, VAT registration, and employment-cost obligations require adviser review; localization and works-council norms affect cost. | GST registration thresholds and withholding considerations to be confirmed with a qualified adviser. |
Weighted decision matrix (scores 1–5)
| Criterion | Weight | UK | DACH | ANZ |
|---|---|---|---|---|
| Year-1 net financial result | 25% | 4 | 3 | 3 |
| Cash required | 20% | 3 | 2 | 4 |
| Time to launch | 15% | 4 | 2 | 5 |
| Execution risk | 20% | 4 | 2 | 3 |
| Long-term market size | 20% | 4 | 5 | 2 |
| Weighted score | 3.80 | 2.85 | 3.30 |
Recommendation (computed)
United Kingdom & Ireland ranks first (weighted score 3.80): Language overlap and similar buying behavior; moderate competition. Peak funding requirement is $98k with payback in 15.9 months. Base-case year-1 net: $-89k.
Under the current scenario, minimum forecast cash ($1.53M) covers peak funding while keeping more than six months of burn in reserve — entry is financially supportable.
Model: 24-month detailed cash flows with transparent assumptions. Setup costs allocated across pre-launch months; operating costs begin at launch; customers ramp linearly from 0 to target over 12 months; revenue = customers × ARPA × FX; payment processing scales with revenue; no terminal value. Upside/downside scenarios adjust FX (±50% of sensitivity band) and customer targets.