Objectives

Session Learning Objectives

Overview

Why Scenario & Sensitivity Analysis?

Your three-statement model produces a single set of outputs based on one set of assumptions. But the real world is uncertain — revenue might miss targets, margins could compress, or interest rates could spike. Scenario & Sensitivity Analysis lets you answer the critical question:

The Fundamental Question

"What happens to our valuation if our assumptions are wrong?"

Bull Case

Optimistic assumptions — what if everything goes right?

Base Case

Most likely scenario — management's best estimate

Bear Case

Pessimistic assumptions — what if things go wrong?

Sections

Session Sections

Resources

Reading & Practice Materials

📚 Required Reading

  • Excel 2019 Bible, Ch. 12 (What-If Analysis)
  • Pignataro, Ch. 6 (Sensitivity Analysis)
📋Prerequisites

This session builds directly on Session 8: Three-Statement Integration. You need a working, balanced three-statement model before performing scenario and sensitivity analysis. Make sure your model from Session 8 is complete and all balance checks pass.