cannabis-operations-model-featured | eFinancialModels

Break-Even, Budget, Cash Flow Projections, Cost Calculation, Cost Projections, Dashboard, Excel, Financial Model, Scenario Analysis, Sensitivity Analysis

A three-scenario operating model for a vertically integrated cannabis business: cultivation sites, nursery, clone and tissue culture lab, packaging, distribution, marketing and G&A, with cultivation tax, IRC 280E and state income tax built in.

What is inside: 19 tabs, 41,012 formulas. Read me, Dashboard, P&L, Cash flow, Settings, Departments, Employees, Expenses, Capex, Supply build-up, Supply purchases, Purchases pivot view, Supply summary, Harvest log, Locations, Space allocation, Facilities, Other revenue, Lists.

How it works

You type only on the data tabs (blue cells). Every employee, expense, supply item, capex line and facility carries a Dept ID, and the calculation tabs roll everything up by that ID into ten P&L groups. Groups 1 to 6 are cost of goods sold, so they stay deductible under 280E. Groups 7 to 10 are operating expense, so they do not. Nothing on the Dashboard or P&L is typed in.

Low / Base / High scenarios side by side on every result, driven by per-department salary and expense factors and per-facility prices and yields.
IRC 280E and state tax. Federal taxable income adds back non-deductible operating expense. A switch decides whether state tax follows 280E (California does not by default). The model reports the extra tax 280E causes.
Cultivation and local cannabis taxes per ounce of flower and trim, plus a gross-receipts local tax.
Cost per pound and per gram by P&L group, the all-in cost before interest and tax, and breakeven flower price both pre-tax and after tax.
Facilities: one row per grow, with rooms, lights, plants, canopy, watts, light hours and HVAC load (which drive electricity), harvest cycle, turnover, trim cost, commission, top-shelf price and yield by scenario, smalls and trim. Canopy benchmarks in grams per watt and grams per square foot.
Supply build-up vs actuals: about 20 categories of grow, nursery and lab supplies estimated per light, plant, room or pound, an invoice log for actual purchases, and a per-department switch between the estimate and annualized actuals.
Harvest log: set a facility’s yield source to actuals and the model uses logged yield per light, smalls share and trim ratio.
36-month cash flow ramp for the scenario you choose: facilities start, reach first harvest and ramp on their own schedules, sales lag harvest by the cure period and cash lags sales by payment terms. Includes capex, equity, a loan schedule, monthly tax estimates, peak funding need and a simplified year-end balance sheet.
Rent and building bills entered once per location and split across departments by square feet or percent. Straight-line depreciation by asset class; production-asset depreciation is deductible under 280E.
Sensitivity: base-case EBITDA by flower price and yield, plus the EBITDA cost of room downtime.

Capacity: 250 employees, 150 expenses, 150 capex items, 400 supply items, 1,000 purchases, 500 harvests, 25 departments, 15 locations, 10 facilities and 10 other revenue lines. Formulas are pre-filled to those limits.

Sample data. The workbook ships with illustrative data for a fictional three-site operator so every formula has something to show. Tax defaults follow California (C corporation, 280E on, state tax not following 280E, 1% local tax) and every rate is a labelled input on Settings.

Verified before publication. The workbook was recalculated from scratch under LibreOffice and audited on the recalculated values: 0 formula errors, and every row of the Dashboard’s data-checks section at zero. Every formula is visible and every cell is unlocked. There are no macros, no hidden sheets and no password protection.

Format: a single .xlsx workbook for Excel. Results are planning estimates, not tax, legal or accounting advice.

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