{
  "fictional": true,
  "entity": "Laboratorio AA — separate synthetic entity",
  "currency": "EUR",
  "periods": [
    "2027-01",
    "2027-02",
    "2027-03"
  ],
  "opening_balance": {
    "cash": "50",
    "accounts_receivable": "0",
    "inventory": "0",
    "other_current_assets": "0",
    "net_fixed_assets": "0",
    "other_non_current_assets": "0",
    "accounts_payable": "0",
    "debt": "300",
    "other_liabilities": "0",
    "equity": "-250"
  },
  "base_schedule": [
    {
      "period": "2027-01",
      "revenue": "1000",
      "cogs": "600",
      "operating_expenses": "500",
      "depreciation_amortization": "0",
      "interest_expense": "10",
      "tax_expense": "0",
      "capital_expenditure": "0",
      "ending_accounts_receivable": "0",
      "ending_inventory": "0",
      "ending_other_current_assets": "0",
      "ending_accounts_payable": "0",
      "ending_other_liabilities": "0",
      "debt_draws": "0",
      "debt_repayments": "0",
      "equity_contributions": "0",
      "dividends": "0",
      "variable_cogs": "600",
      "variable_operating_expenses": "0"
    },
    {
      "period": "2027-02",
      "revenue": "1000",
      "cogs": "600",
      "operating_expenses": "500",
      "depreciation_amortization": "0",
      "interest_expense": "10",
      "tax_expense": "0",
      "capital_expenditure": "0",
      "ending_accounts_receivable": "0",
      "ending_inventory": "0",
      "ending_other_current_assets": "0",
      "ending_accounts_payable": "0",
      "ending_other_liabilities": "0",
      "debt_draws": "0",
      "debt_repayments": "50",
      "equity_contributions": "500",
      "dividends": "0",
      "variable_cogs": "600",
      "variable_operating_expenses": "0"
    },
    {
      "period": "2027-03",
      "revenue": "1000",
      "cogs": "600",
      "operating_expenses": "500",
      "depreciation_amortization": "0",
      "interest_expense": "10",
      "tax_expense": "0",
      "capital_expenditure": "0",
      "ending_accounts_receivable": "0",
      "ending_inventory": "0",
      "ending_other_current_assets": "0",
      "ending_accounts_payable": "0",
      "ending_other_liabilities": "0",
      "debt_draws": "0",
      "debt_repayments": "0",
      "equity_contributions": "0",
      "dividends": "0",
      "variable_cogs": "600",
      "variable_operating_expenses": "0"
    }
  ],
  "approval_supplied": false,
  "forecast_change": {
    "period": "2027-01",
    "operating_expenses": "550"
  },
  "limitations": "Technical financial lab only; assumptions require professional review. Not Officina Arco accounting."
}