{"slug":"contractor-cash-flow-forecasting-and-s-curve-sheet","sheets":[{"name":"لوحة التحكم ومؤشرات السيولة","maxRow":23,"maxCol":10,"colWidths":[6.0,12.0,12.0,16.0,12.0,14.0,14.0,16.0,14.0,24.0],"rows":[{"r":1,"h":54.0,"cells":[{"c":"A1","v":"لوحة التحكم المالية والتنبؤ بالتدفقات النقدية ومنحنى S-Curve لمشاريع المقاولات","bg":"#0F172A","fg":"#FFFFFF","b":true,"al":"center","cs":10},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true}]},{"r":2,"h":56.0,"cells":[{"c":"A2","v":"نموذج مالي متكامل لحساب المقبوضات والمدفوعات الشهرية وتحديد أقصى عجز في رأس المال العامل وتكلفة التمويل وفق فيديك ومعيار IFRS 15","bg":"#059669","fg":"#D1FAE5","al":"center","cs":10},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true}]},{"r":3,"h":12.0,"cells":[{"c":"A3","v":""},{"c":"B3","v":""},{"c":"C3","v":""},{"c":"D3","v":""},{"c":"E3","v":""},{"c":"F3","v":""},{"c":"G3","v":""},{"c":"H3","v":""},{"c":"I3","v":""},{"c":"J3","v":""}]},{"r":4,"h":34.0,"cells":[{"c":"A4","v":"القيمة الإجمالية للعقد","bg":"#F1F5F9","fg":"#475569","b":true,"al":"center","cs":2},{"skip":true},{"c":"C4","v":"هامش الربح الإجمالي المتوقع","bg":"#F1F5F9","fg":"#475569","b":true,"al":"center","cs":3},{"skip":true},{"skip":true},{"c":"F4","v":"أقصى عجز نقدي (Peak Deficit)","bg":"#F1F5F9","fg":"#475569","b":true,"al":"center","cs":3},{"skip":true},{"skip":true},{"c":"I4","v":"صافي الفائض النقدي النهائي","bg":"#F1F5F9","fg":"#475569","b":true,"al":"center","cs":2},{"skip":true}]},{"r":5,"h":36.0,"cells":[{"c":"A5","v":18500000,"f":"= H10","bg":"#E2E8F0","b":true,"al":"center","nf":"#,##0.00","cs":2},{"skip":true},{"c":"C5","v":0.939169,"f":"= (H10 - 'التوقعات الشهرية للتدفقات'!P24) / H10","bg":"#DCFCE7","b":true,"al":"center","nf":"0.0%","cs":3},{"skip":true},{"skip":true},{"c":"F5","v":0,"f":"= MIN('التوقعات الشهرية للتدفقات'!D28:O28)","bg":"#FEE2E2","b":true,"al":"center","nf":"#,##0.00","cs":3},{"skip":true},{"skip":true},{"c":"I5","v":0,"f":"= 'التوقعات الشهرية للتدفقات'!O28","bg":"#DCFCE7","b":true,"al":"center","nf":"#,##0.00","cs":2},{"skip":true}]},{"r":6,"h":52.0,"cells":[{"c":"A6","v":"ريال سعودي (غير شامل الضريبة)","bg":"#F1F5F9","fg":"#64748B","al":"center","cs":2},{"skip":true},{"c":"C6","v":"نسبة الربح التشغيلي للمشروع","bg":"#F1F5F9","fg":"#64748B","al":"center","cs":3},{"skip":true},{"skip":true},{"c":"F6","v":"ريال (سقف التسهيلات البنكية المطلوبة)","bg":"#F1F5F9","fg":"#64748B","al":"center","cs":3},{"skip":true},{"skip":true},{"c":"I6","v":"ريال (التدفق التراكمي في نهاية المشروع)","bg":"#F1F5F9","fg":"#64748B","al":"center","cs":2},{"skip":true}]},{"r":7,"h":14.0,"cells":[{"c":"A7","v":""},{"c":"B7","v":""},{"c":"C7","v":""},{"c":"D7","v":""},{"c":"E7","v":""},{"c":"F7","v":""},{"c":"G7","v":""},{"c":"H7","v":""},{"c":"I7","v":""},{"c":"J7","v":""}]},{"r":8,"h":38.0,"cells":[{"c":"A8","v":"1. المحددات المالية والثوابت التعاقدية للمشروع (Project Contract Parameters)","bg":"#1E293B","fg":"#FFFFFF","b":true,"cs":10},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true}]},{"r":9,"h":40.0,"cells":[{"c":"A9","v":"م","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"},{"c":"B9","v":"المحدد المالي والتعاقدي للمشروع","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","cs":5},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"c":"G9","v":"الرمز","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"},{"c":"H9","v":"القيمة المدخلة","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"},{"c":"I9","v":"الوحدة","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"},{"c":"J9","v":"الاشتراط التعاقدي / الملاحظات الفنية","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"}]},{"r":10,"h":34.0,"cells":[{"c":"A10","v":1,"b":true,"al":"center"},{"c":"B10","v":"القيمة الإجمالية للعقد بدون ضريبة (Contract Value)","b":true,"cs":5},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"c":"G10","v":"Contract_Val","fg":"#1E293B","al":"center"},{"c":"H10","v":18500000,"in":true,"bg":"#FEF3C7","b":true,"al":"center","nf":"#,##0.00"},{"c":"I10","v":"ريال سعودي","fg":"#1E293B","al":"center"},{"c":"J10","v":"قيمة العقد المتفق عليها شاملة كافة بنود المقايسة","fg":"#1E293B"}]},{"r":11,"h":34.0,"cells":[{"c":"A11","v":2,"b":true,"al":"center"},{"c":"B11","v":"مدة تنفيذ المشروع التعاقدية (Project Duration)","b":true,"cs":5},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"c":"G11","v":"Duration","fg":"#1E293B","al":"center"},{"c":"H11","v":12,"in":true,"bg":"#FEF3C7","b":true,"al":"center","nf":"#,##0"},{"c":"I11","v":"شهراً (Months)","fg":"#1E293B","al":"center"},{"c":"J11","v":"المدة الزمنية لإنجاز الأعمال والاستلام الابتدائي","fg":"#1E293B"}]},{"r":12,"h":34.0,"cells":[{"c":"A12","v":3,"b":true,"al":"center"},{"c":"B12","v":"نسبة الدفعة المقدمة المصروفة للمقاول (Advance Payment)","b":true,"cs":5},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"c":"G12","v":"Adv_Pay_%","fg":"#1E293B","al":"center"},{"c":"H12","v":0.1,"in":true,"bg":"#FEF3C7","b":true,"al":"center","nf":"0.0%"},{"c":"I12","v":"نسبة مئوية","fg":"#1E293B","al":"center"},{"c":"J12","v":"10% تصرف بضمان بنكي في بداية المشروع","fg":"#1E293B"}]},{"r":13,"h":34.0,"cells":[{"c":"A13","v":4,"b":true,"al":"center"},{"c":"B13","v":"نسبة استرداد الدفعة المقدمة من المستخلصات (Amortization Rate)","b":true,"cs":5},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"c":"G13","v":"AP_Recov_%","fg":"#1E293B","al":"center"},{"c":"H13","v":0.1,"in":true,"bg":"#FEF3C7","b":true,"al":"center","nf":"0.0%"},{"c":"I13","v":"نسبة مئوية","fg":"#1E293B","al":"center"},{"c":"J13","v":"تخصم 10% من قيمة كل مستخلص شهري جاري","fg":"#1E293B"}]},{"r":14,"h":34.0,"cells":[{"c":"A14","v":5,"b":true,"al":"center"},{"c":"B14","v":"نسبة محجوز ضمان حسن التنفيذ (Retention Money)","b":true,"cs":5},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"c":"G14","v":"Retention_%","fg":"#1E293B","al":"center"},{"c":"H14","v":0.05,"in":true,"bg":"#FEF3C7","b":true,"al":"center","nf":"0.0%"},{"c":"I14","v":"نسبة مئوية","fg":"#1E293B","al":"center"},{"c":"J14","v":"تستقطع 5% من كل مستخلص حتى استلام المشروع","fg":"#1E293B"}]},{"r":15,"h":34.0,"cells":[{"c":"A15","v":6,"b":true,"al":"center"},{"c":"B15","v":"نسبة ضريبة القيمة المضافة النظامية (VAT Rate)","b":true,"cs":5},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"c":"G15","v":"VAT_%","fg":"#1E293B","al":"center"},{"c":"H15","v":0.15,"in":true,"bg":"#FEF3C7","b":true,"al":"center","nf":"0.0%"},{"c":"I15","v":"نسبة مئوية","fg":"#1E293B","al":"center"},{"c":"J15","v":"15% تطبق على المقبوضات والمدفوعات وفق الزكاة","fg":"#1E293B"}]},{"r":16,"h":34.0,"cells":[{"c":"A16","v":7,"b":true,"al":"center"},{"c":"B16","v":"فترة تأخير صرف مستخلصات المالك (Client Payment Lag)","b":true,"cs":5},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"c":"G16","v":"Lag_Client","fg":"#1E293B","al":"center"},{"c":"H16","v":30,"in":true,"bg":"#FEF3C7","b":true,"al":"center","nf":"#,##0"},{"c":"I16","v":"يوماً (Days)","fg":"#1E293B","al":"center"},{"c":"J16","v":"متوسط دورة اعتماد وسداد المستخلصات من تاريخ التقديم","fg":"#1E293B"}]},{"r":17,"h":34.0,"cells":[{"c":"A17","v":8,"b":true,"al":"center"},{"c":"B17","v":"فترة سداد مستحقات الموردين ومقاولي الباطن (Vendor Payment Lag)","b":true,"cs":5},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"c":"G17","v":"Lag_Vendors","fg":"#1E293B","al":"center"},{"c":"H17","v":45,"in":true,"bg":"#FEF3C7","b":true,"al":"center","nf":"#,##0"},{"c":"I17","v":"يوماً (Days)","fg":"#1E293B","al":"center"},{"c":"J17","v":"التسهيلات الائتمانية الممنوحة من الموردين للمقاول","fg":"#1E293B"}]},{"r":18,"h":52.0,"cells":[{"c":"A18","v":9,"b":true,"al":"center"},{"c":"B18","v":"معدل الفائدة البنكية على التسهيلات والسحب على المكشوف","b":true,"cs":5},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"c":"G18","v":"Overdraft_Rate","fg":"#1E293B","al":"center"},{"c":"H18","v":0.085,"in":true,"bg":"#FEF3C7","b":true,"al":"center","nf":"0.0%"},{"c":"I18","v":"سنوياً (SAIBOR+Margin)","fg":"#1E293B","al":"center"},{"c":"J18","v":"8.5% سنوياً لحساب تكلفة تمويل رأس المال العامل","fg":"#1E293B"}]},{"r":19,"h":14.0,"cells":[{"c":"A19","v":""},{"c":"B19","v":""},{"c":"C19","v":""},{"c":"D19","v":""},{"c":"E19","v":""},{"c":"F19","v":""},{"c":"G19","v":""},{"c":"H19","v":""},{"c":"I19","v":""},{"c":"J19","v":""}]},{"r":20,"h":38.0,"cells":[{"c":"A20","v":"2. المبادئ المالية لإدارة منحنى S-Curve ومخاطر السيولة في شركات المقاولات","bg":"#059669","fg":"#FFFFFF","b":true,"cs":10},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true}]},{"r":21,"h":52.0,"cells":[{"c":"A21","v":"فهم منحنى S-Curve المالي والإنشائي","bg":"#F1F5F9","b":true,"al":"center","cs":3},{"skip":true},{"skip":true},{"c":"D21","v":"يمثل المنحنى النمو البطيء في بداية المشروع (تجهيز الموقع والأساسات)، يليه تسارع حاد في منتصف المشروع (الهيكل الخرساني والتشطيبات)، ثم تباطؤ تدريجي عند تسليم المشروع والاختبارات التشغيلية.","fg":"#1E293B","cs":7},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true}]},{"r":22,"h":52.0,"cells":[{"c":"A22","v":"ظاهرة فجوة السيولة (Cash Deficit Valley)","bg":"#F1F5F9","b":true,"al":"center","cs":3},{"skip":true},{"skip":true},{"c":"D22","v":"في الأشهر الأولى (الشهر 2 إلى 5)، تتجاوز المصروفات المقبوضات بسبب تأخر دورة سداد المستخلصات وبدء استرداد الدفعة المقدمة؛ مما يخلق أقصى عجز في رأس المال العامل يتطلب تغطية بنكية.","fg":"#1E293B","cs":7},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true}]},{"r":23,"h":52.0,"cells":[{"c":"A23","v":"توقيت رد محجوز الضمان (Retention Release)","bg":"#F1F5F9","b":true,"al":"center","cs":3},{"skip":true},{"skip":true},{"c":"D23","v":"يستقطع المالك 5% كضمان للأعمال؛ يرد 50% منها فور الاستلام الابتدائي (المستخلص الختامي)، والـ 50% المتبقية بعد سنة الضمان الإنشائي، ويجب عدم إدراجها ضمن سيولة التشغيل المبكرة.","fg":"#1E293B","cs":7},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true}]}]},{"name":"التوقعات الشهرية للتدفقات","maxRow":25,"maxCol":16,"colWidths":[6.0,34.0,20.0,14.0,14.0,14.0,14.0,14.0,14.0,14.0,14.0,14.0,14.0,14.0,14.0,18.0],"rows":[{"r":1,"h":54.0,"cells":[{"c":"A1","v":"جدول التنبؤ بالتدفقات النقدية الداخلة والخارجة الشهرية للمشروع (12 شهراً)","bg":"#0F172A","fg":"#FFFFFF","b":true,"al":"center","cs":16},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true}]},{"r":2,"h":56.0,"cells":[{"c":"A2","v":"توزيع مقبوضات المستخلصات بعد الاستقطاعات، ومصروفات المواد والعمالة والمقاولين، والموقف النقدي الصافي والتراكمي","bg":"#1E293B","fg":"#D1FAE5","al":"center","cs":16},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true}]},{"r":3,"h":12.0,"cells":[{"c":"A3","v":""},{"c":"B3","v":""},{"c":"C3","v":""},{"c":"D3","v":""},{"c":"E3","v":""},{"c":"F3","v":""},{"c":"G3","v":""},{"c":"H3","v":""},{"c":"I3","v":""},{"c":"J3","v":""},{"c":"K3","v":""},{"c":"L3","v":""},{"c":"M3","v":""},{"c":"N3","v":""},{"c":"O3","v":""},{"c":"P3","v":""}]},{"r":4,"h":38.0,"cells":[{"c":"A4","v":"أولاً: التدفقات النقدية المقبوضة الداخلة للمقاول (Project Cash Inflows)","bg":"#059669","fg":"#FFFFFF","b":true,"cs":16},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true}]},{"r":5,"h":40.0,"cells":[{"c":"A5","v":"م","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"},{"c":"B5","v":"بيان بند التدفق المالي","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"},{"c":"C5","v":"النسبة / الأساس","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"},{"c":"D5","v":"ش 1","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"},{"c":"E5","v":"ش 2","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"},{"c":"F5","v":"ش 3","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"},{"c":"G5","v":"ش 4","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"},{"c":"H5","v":"ش 5","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"},{"c":"I5","v":"ش 6","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"},{"c":"J5","v":"ش 7","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"},{"c":"K5","v":"ش 8","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"},{"c":"L5","v":"ش 9","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"},{"c":"M5","v":"ش 10","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"},{"c":"N5","v":"ش 11","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"},{"c":"O5","v":"ش 12","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"},{"c":"P5","v":"الإجمالي الكلي","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"}]},{"r":6,"h":52.0,"cells":[{"c":"A6","v":1,"b":true,"al":"center"},{"c":"B6","v":"قيمة الأعمال المنفذة بالمستخلص (Gross IPC Billing)","b":true},{"c":"C6","v":"منحنى الإنجاز S-Curve","fg":"#1E293B","al":"center"},{"c":"D6","v":555000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"E6","v":925000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"F6","v":1480000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"G6","v":1850000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"H6","v":2220000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"I6","v":2590000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"J6","v":2405000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"K6","v":2035000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"L6","v":1665000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"M6","v":1295000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"N6","v":925000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"O6","v":555000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"P6","v":18500000,"f":"=SUM(D6:O6)","b":true,"al":"center","nf":"#,##0"}]},{"r":7,"h":52.0,"cells":[{"c":"A7","v":2,"b":true,"al":"center"},{"c":"B7","v":"دفعة مقدمة مستلمة في البداية (Advance Payment)","b":true},{"c":"C7","v":"10% من قيمة العقد","fg":"#1E293B","al":"center"},{"c":"D7","v":1850000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"E7","v":0,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"F7","v":0,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"G7","v":0,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"H7","v":0,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"I7","v":0,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"J7","v":0,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"K7","v":0,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"L7","v":0,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"M7","v":0,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"N7","v":0,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"O7","v":0,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"P7","v":1850000,"f":"=SUM(D7:O7)","b":true,"al":"center","nf":"#,##0"}]},{"r":8,"h":52.0,"cells":[{"c":"A8","v":3,"b":true,"al":"center"},{"c":"B8","v":"خصم استرداد الدفعة المقدمة (Advance Deduction)","fg":"#1E293B"},{"c":"C8","v":"-10% من قيمة الأعمال","fg":"#1E293B","al":"center"},{"c":"D8","v":-55500,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"E8","v":-92500,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"F8","v":-148000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"G8","v":-185000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"H8","v":-222000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"I8","v":-259000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"J8","v":-240500,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"K8","v":-203500,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"L8","v":-166500,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"M8","v":-129500,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"N8","v":-92500,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"O8","v":-55500,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"P8","v":-1850000,"f":"=SUM(D8:O8)","b":true,"al":"center","nf":"#,##0"}]},{"r":9,"h":52.0,"cells":[{"c":"A9","v":4,"b":true,"al":"center"},{"c":"B9","v":"خصم محجوز ضمان الأعمال (Retention Deduction)","fg":"#1E293B"},{"c":"C9","v":"-5% من قيمة الأعمال","fg":"#1E293B","al":"center"},{"c":"D9","v":-27750,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"E9","v":-46250,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"F9","v":-74000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"G9","v":-92500,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"H9","v":-111000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"I9","v":-129500,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"J9","v":-120250,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"K9","v":-101750,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"L9","v":-83250,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"M9","v":-64750,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"N9","v":-46250,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"O9","v":-27750,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"P9","v":-925000,"f":"=SUM(D9:O9)","b":true,"al":"center","nf":"#,##0"}]},{"r":10,"h":52.0,"cells":[{"c":"A10","v":5,"b":true,"al":"center"},{"c":"B10","v":"رد 50% من محجوز الضمان عند التسليم (Retention Release)","fg":"#1E293B"},{"c":"C10","v":"2.5% من العقد عند ش 12","fg":"#1E293B","al":"center"},{"c":"D10","v":0,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"E10","v":0,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"F10","v":0,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"G10","v":0,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"H10","v":0,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"I10","v":0,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"J10","v":0,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"K10","v":0,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"L10","v":0,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"M10","v":0,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"N10","v":0,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"O10","v":462500,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"P10","v":462500,"f":"=SUM(D10:O10)","b":true,"al":"center","nf":"#,##0"}]},{"r":11,"h":34.0,"cells":[{"c":"A11","v":6,"b":true,"al":"center"},{"c":"B11","v":"ضريبة القيمة المضافة 15% (VAT Output)","fg":"#1E293B"},{"c":"C11","v":"+15% على صافي الفاتورة","fg":"#1E293B","al":"center"},{"c":"D11","v":347588,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"E11","v":117938,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"F11","v":188700,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"G11","v":235875,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"H11","v":283050,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"I11","v":330225,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"J11","v":306638,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"K11","v":259463,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"L11","v":212288,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"M11","v":165113,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"N11","v":117938,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"O11","v":140063,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"P11","v":2704879,"f":"=SUM(D11:O11)","b":true,"al":"center","nf":"#,##0"}]},{"r":12,"h":40.0,"cells":[{"c":"A12","v":"∑","bg":"#059669","fg":"#FFFFFF","b":true,"al":"center"},{"c":"B12","v":"إجمالي المقبوضات النقدية الفعلية (Total Net Inflow)","bg":"#059669","fg":"#FFFFFF","b":true,"cs":2},{"skip":true},{"c":"D12","v":2669338,"f":"=SUM(D6:D11)","bg":"#059669","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"E12","v":904188,"f":"=SUM(E6:E11)","bg":"#059669","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"F12","v":1446700,"f":"=SUM(F6:F11)","bg":"#059669","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"G12","v":1808375,"f":"=SUM(G6:G11)","bg":"#059669","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"H12","v":2170050,"f":"=SUM(H6:H11)","bg":"#059669","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"I12","v":2531725,"f":"=SUM(I6:I11)","bg":"#059669","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"J12","v":2350888,"f":"=SUM(J6:J11)","bg":"#059669","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"K12","v":1989213,"f":"=SUM(K6:K11)","bg":"#059669","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"L12","v":1627538,"f":"=SUM(L6:L11)","bg":"#059669","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"M12","v":1265863,"f":"=SUM(M6:M11)","bg":"#059669","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"N12","v":904188,"f":"=SUM(N6:N11)","bg":"#059669","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"O12","v":1074313,"f":"=SUM(O6:O11)","bg":"#059669","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"P12","v":20742379,"f":"=SUM(P6:P11)","bg":"#059669","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"}]},{"r":13,"h":14.0,"cells":[{"c":"A13","v":""},{"c":"B13","v":""},{"c":"C13","v":""},{"c":"D13","v":""},{"c":"E13","v":""},{"c":"F13","v":""},{"c":"G13","v":""},{"c":"H13","v":""},{"c":"I13","v":""},{"c":"J13","v":""},{"c":"K13","v":""},{"c":"L13","v":""},{"c":"M13","v":""},{"c":"N13","v":""},{"c":"O13","v":""},{"c":"P13","v":""}]},{"r":14,"h":38.0,"cells":[{"c":"A14","v":"ثانياً: التدفقات النقدية المصروفة الخارجة للمشروع (Project Cash Outflows)","bg":"#1E293B","fg":"#FFFFFF","b":true,"cs":16},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true}]},{"r":15,"h":34.0,"cells":[{"c":"A15","v":7,"b":true,"al":"center"},{"c":"B15","v":"رواتب وأجور العمالة المباشرة والموقع","b":true},{"c":"C15","v":"عمالة وفنيين ومهندسين","fg":"#1E293B","al":"center"},{"c":"D15","v":180000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"E15","v":220000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"F15","v":260000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"G15","v":280000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"H15","v":300000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"I15","v":300000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"J15","v":290000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"K15","v":270000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"L15","v":250000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"M15","v":220000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"N15","v":180000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"O15","v":140000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"P15","v":2890000,"f":"=SUM(D15:O15)","b":true,"al":"center","nf":"#,##0"}]},{"r":16,"h":52.0,"cells":[{"c":"A16","v":8,"b":true,"al":"center"},{"c":"B16","v":"مشتريات وتوريدات المواد الرئيسية (Materials)","b":true},{"c":"C16","v":"حديد، خرسانة، عوازل، تشطيبات","fg":"#1E293B","al":"center"},{"c":"D16","v":450000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"E16","v":680000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"F16","v":950000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"G16","v":1100000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"H16","v":1250000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"I16","v":1350000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"J16","v":1200000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"K16","v":980000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"L16","v":750000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"M16","v":520000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"N16","v":350000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"O16","v":180000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"P16","v":9760000,"f":"=SUM(D16:O16)","b":true,"al":"center","nf":"#,##0"}]},{"r":17,"h":52.0,"cells":[{"c":"A17","v":9,"b":true,"al":"center"},{"c":"B17","v":"مستخلصات مقاولي الباطن (Subcontractors)","fg":"#1E293B"},{"c":"C17","v":"أعمال تخصصية وكهروميكانيكا","fg":"#1E293B","al":"center"},{"c":"D17","v":120000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"E17","v":180000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"F17","v":320000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"G17","v":410000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"H17","v":520000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"I17","v":610000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"J17","v":580000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"K17","v":490000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"L17","v":380000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"M17","v":270000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"N17","v":160000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"O17","v":90000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"P17","v":4130000,"f":"=SUM(D17:O17)","b":true,"al":"center","nf":"#,##0"}]},{"r":18,"h":52.0,"cells":[{"c":"A18","v":10,"b":true,"al":"center"},{"c":"B18","v":"إيجارات المعدات والآليات والوقود","fg":"#1E293B"},{"c":"C18","v":"أوناش، حفارات، مضخات خرسانة","fg":"#1E293B","al":"center"},{"c":"D18","v":85000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"E18","v":110000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"F18","v":135000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"G18","v":140000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"H18","v":145000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"I18","v":145000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"J18","v":130000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"K18","v":115000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"L18","v":95000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"M18","v":75000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"N18","v":55000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"O18","v":35000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"P18","v":1265000,"f":"=SUM(D18:O18)","b":true,"al":"center","nf":"#,##0"}]},{"r":19,"h":52.0,"cells":[{"c":"A19","v":11,"b":true,"al":"center"},{"c":"B19","v":"مصاريف الموقع غير المباشرة والتأمينات","fg":"#1E293B"},{"c":"C19","v":"سكن، مكاتب، كهرباء، تأمين CAR","fg":"#1E293B","al":"center"},{"c":"D19","v":65000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"E19","v":50000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"F19","v":50000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"G19","v":50000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"H19","v":50000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"I19","v":50000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"J19","v":50000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"K19","v":50000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"L19","v":50000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"M19","v":50000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"N19","v":50000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"O19","v":50000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"P19","v":615000,"f":"=SUM(D19:O19)","b":true,"al":"center","nf":"#,##0"}]},{"r":20,"h":52.0,"cells":[{"c":"A20","v":12,"b":true,"al":"center"},{"c":"B20","v":"سداد ضريبة القيمة المضافة لهيئة الزكاة (VAT)","fg":"#1E293B"},{"c":"C20","v":"15% من صافي القيمة المضافة","fg":"#1E293B","al":"center"},{"c":"D20","v":45000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"E20","v":62000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"F20","v":85000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"G20","v":105000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"H20","v":120000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"I20","v":130000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"J20","v":118000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"K20","v":98000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"L20","v":78000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"M20","v":56000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"N20","v":38000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"O20","v":22000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0"},{"c":"P20","v":957000,"f":"=SUM(D20:O20)","b":true,"al":"center","nf":"#,##0"}]},{"r":21,"h":40.0,"cells":[{"c":"A21","v":"∑","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"},{"c":"B21","v":"إجمالي المدفوعات النقدية للمشروع (Total Outflow)","bg":"#1E293B","fg":"#FFFFFF","b":true,"cs":2},{"skip":true},{"c":"D21","v":945000,"f":"=SUM(D15:D20)","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"E21","v":1302000,"f":"=SUM(E15:E20)","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"F21","v":1800000,"f":"=SUM(F15:F20)","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"G21","v":2085000,"f":"=SUM(G15:G20)","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"H21","v":2385000,"f":"=SUM(H15:H20)","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"I21","v":2585000,"f":"=SUM(I15:I20)","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"J21","v":2368000,"f":"=SUM(J15:J20)","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"K21","v":2003000,"f":"=SUM(K15:K20)","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"L21","v":1603000,"f":"=SUM(L15:L20)","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"M21","v":1191000,"f":"=SUM(M15:M20)","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"N21","v":833000,"f":"=SUM(N15:N20)","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"O21","v":517000,"f":"=SUM(O15:O20)","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"P21","v":19617000,"f":"=SUM(P15:P20)","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"}]},{"r":22,"h":14.0,"cells":[{"c":"A22","v":""},{"c":"B22","v":""},{"c":"C22","v":""},{"c":"D22","v":""},{"c":"E22","v":""},{"c":"F22","v":""},{"c":"G22","v":""},{"c":"H22","v":""},{"c":"I22","v":""},{"c":"J22","v":""},{"c":"K22","v":""},{"c":"L22","v":""},{"c":"M22","v":""},{"c":"N22","v":""},{"c":"O22","v":""},{"c":"P22","v":""}]},{"r":23,"h":38.0,"cells":[{"c":"A23","v":"ثالثاً: صافي التدفق الشهري والموقف النقدي التراكمي (Net & Cumulative Cash Flow)","bg":"#D97706","fg":"#FFFFFF","b":true,"cs":16},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true}]},{"r":24,"h":34.0,"cells":[{"c":"A24","v":13,"b":true,"al":"center"},{"c":"B24","v":"صافي التدفق النقدي الشهري (Monthly Net Cash Flow)","b":true,"cs":2},{"skip":true},{"c":"D24","v":1724338,"f":"=D12 - D21","b":true,"al":"center","nf":"#,##0"},{"c":"E24","v":-397812,"f":"=E12 - E21","b":true,"al":"center","nf":"#,##0"},{"c":"F24","v":-353300,"f":"=F12 - F21","b":true,"al":"center","nf":"#,##0"},{"c":"G24","v":-276625,"f":"=G12 - G21","b":true,"al":"center","nf":"#,##0"},{"c":"H24","v":-214950,"f":"=H12 - H21","b":true,"al":"center","nf":"#,##0"},{"c":"I24","v":-53275,"f":"=I12 - I21","b":true,"al":"center","nf":"#,##0"},{"c":"J24","v":-17112,"f":"=J12 - J21","b":true,"al":"center","nf":"#,##0"},{"c":"K24","v":-13787,"f":"=K12 - K21","b":true,"al":"center","nf":"#,##0"},{"c":"L24","v":24538,"f":"=L12 - L21","b":true,"al":"center","nf":"#,##0"},{"c":"M24","v":74863,"f":"=M12 - M21","b":true,"al":"center","nf":"#,##0"},{"c":"N24","v":71188,"f":"=N12 - N21","b":true,"al":"center","nf":"#,##0"},{"c":"O24","v":557313,"f":"=O12 - O21","b":true,"al":"center","nf":"#,##0"},{"c":"P24","v":1125379,"f":"=SUM(D24:O24)","bg":"#E2E8F0","b":true,"al":"center","nf":"#,##0"}]},{"r":25,"h":40.0,"cells":[{"c":"A25","v":14,"b":true,"al":"center"},{"c":"B25","v":"التدفق النقدي التراكمي (Cumulative Cash Balance)","bg":"#1E293B","fg":"#FFFFFF","b":true,"cs":2},{"skip":true},{"c":"D25","v":1724338,"f":"=D24","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"E25","v":1326526,"f":"=D25 + E24","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"F25","v":973226,"f":"=E25 + F24","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"G25","v":696601,"f":"=F25 + G24","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"H25","v":481651,"f":"=G25 + H24","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"I25","v":428376,"f":"=H25 + I24","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"J25","v":411264,"f":"=I25 + J24","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"K25","v":397477,"f":"=J25 + K24","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"L25","v":422015,"f":"=K25 + L24","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"M25","v":496878,"f":"=L25 + M24","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"N25","v":568066,"f":"=M25 + N24","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"O25","v":1125379,"f":"=N25 + O24","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"},{"c":"P25","v":1125379,"f":"=O25","bg":"#064E3B","fg":"#FFFFFF","b":true,"al":"center","nf":"#,##0"}]}]},{"name":"حساسية رأس المال والتمويل","maxRow":21,"maxCol":10,"colWidths":[6.0,12.0,12.0,14.0,14.0,18.0,18.0,18.0,14.0,24.0],"rows":[{"r":1,"h":54.0,"cells":[{"c":"A1","v":"تحليل حساسية رأس المال العامل وتكاليف التمويل البنكي لتغطية العجز النقدي","bg":"#0F172A","fg":"#FFFFFF","b":true,"al":"center","cs":10},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true}]},{"r":2,"h":56.0,"cells":[{"c":"A2","v":"احتساب سقف التسهيلات الائتمانية المطلوب وتكلفة الفائدة التمويلية وتحليل سيناريوهات تأخر سداد المستخلصات من المالك","bg":"#1E293B","fg":"#D1FAE5","al":"center","cs":10},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true}]},{"r":3,"h":12.0,"cells":[{"c":"A3","v":""},{"c":"B3","v":""},{"c":"C3","v":""},{"c":"D3","v":""},{"c":"E3","v":""},{"c":"F3","v":""},{"c":"G3","v":""},{"c":"H3","v":""},{"c":"I3","v":""},{"c":"J3","v":""}]},{"r":4,"h":38.0,"cells":[{"c":"A4","v":"1. متطلبات رأس المال العامل وتكلفة التسهيل الائتماني (Peak Working Capital & Overdraft Sizing)","bg":"#1E293B","fg":"#FFFFFF","b":true,"cs":10},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true}]},{"r":5,"h":40.0,"cells":[{"c":"A5","v":"م","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"},{"c":"B5","v":"المعيار المالي والتمويلي","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","cs":4},{"skip":true},{"skip":true},{"skip":true},{"c":"F5","v":"معادلة الحساب المطبقة","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","cs":2},{"skip":true},{"c":"H5","v":"القيمة المحسوبة","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"},{"c":"I5","v":"الوحدة","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"},{"c":"J5","v":"التحليل والتوجيه الإداري","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"}]},{"r":6,"h":34.0,"cells":[{"c":"A6","v":1,"b":true,"al":"center"},{"c":"B6","v":"أقصى عجز نقدي تراكمي مسجل (Peak Deficit Amount)","b":true,"cs":4},{"skip":true},{"skip":true},{"skip":true},{"c":"F6","v":"MIN(Cumulative Cash Flow)","fg":"#1E293B","al":"center","cs":2},{"skip":true},{"c":"H6","v":0,"f":"= MIN('التوقعات الشهرية للتدفقات'!D28:O28)","bg":"#FEE2E2","b":true,"al":"center","nf":"#,##0.00"},{"c":"I6","v":"ريال سعودي","fg":"#1E293B","al":"center"},{"c":"J6","v":"أعمق نقطة هبوط في الرصيد النقدي للمشروع","fg":"#1E293B"}]},{"r":7,"h":34.0,"cells":[{"c":"A7","v":2,"b":true,"al":"center"},{"c":"B7","v":"هامش الأمان التمويلي الإضافي (Contingency Buffer 15%)","fg":"#1E293B","cs":4},{"skip":true},{"skip":true},{"skip":true},{"c":"F7","v":"15% من أقصى عجز نقدي","fg":"#1E293B","al":"center","cs":2},{"skip":true},{"c":"H7","v":0,"f":"= ABS(H6) * 0.15","b":true,"al":"center","nf":"#,##0.00"},{"c":"I7","v":"ريال سعودي","fg":"#1E293B","al":"center"},{"c":"J7","v":"احتياطي سيولة لمواجهة تأخر المستخلصات المفاجئ","fg":"#1E293B"}]},{"r":8,"h":34.0,"cells":[{"c":"A8","v":3,"b":true,"al":"center"},{"c":"B8","v":"سقف التسهيلات البنكية المطلوب فتحه (Required Bank Facility)","b":true,"cs":4},{"skip":true},{"skip":true},{"skip":true},{"c":"F8","v":"Peak Deficit + Contingency Buffer","fg":"#1E293B","al":"center","cs":2},{"skip":true},{"c":"H8","v":0,"f":"= ABS(H6) + H7","bg":"#FEE2E2","b":true,"al":"center","nf":"#,##0.00"},{"c":"I8","v":"ريال سعودي","fg":"#1E293B","al":"center"},{"c":"J8","v":"خط السحب على المكشوف أو القرض الدوار المطلوب مع البنك","fg":"#1E293B"}]},{"r":9,"h":34.0,"cells":[{"c":"A9","v":4,"b":true,"al":"center"},{"c":"B9","v":"متوسط فترة استغلال التسهيلات البنكية بالمشروع","fg":"#1E293B","cs":4},{"skip":true},{"skip":true},{"skip":true},{"c":"F9","v":"عدد أشهر الرصيد السالب","fg":"#1E293B","al":"center","cs":2},{"skip":true},{"c":"H9","v":5,"in":true,"b":true,"al":"center","nf":"#,##0"},{"c":"I9","v":"أشهر (Months)","fg":"#1E293B","al":"center"},{"c":"J9","v":"الأشهر التي يكون فيها التدفق التراكمي سالباً","fg":"#1E293B"}]},{"r":10,"h":34.0,"cells":[{"c":"A10","v":5,"b":true,"al":"center"},{"c":"B10","v":"إجمالي تكلفة الفائدة التمويلية المقدرة (Financing Costs)","b":true,"cs":4},{"skip":true},{"skip":true},{"skip":true},{"c":"F10","v":"(Facility * Rate * Months) / 12","fg":"#1E293B","al":"center","cs":2},{"skip":true},{"c":"H10","v":0,"f":"= (H8 * 'لوحة التحكم ومؤشرات السيولة'!H18 * D9) / 12","bg":"#FEF3C7","b":true,"al":"center","nf":"#,##0.00"},{"c":"I10","v":"ريال سعودي","fg":"#1E293B","al":"center"},{"c":"J10","v":"تكلفة التمويل المحملة على ميزانية المشروع العامة","fg":"#1E293B"}]},{"r":11,"h":34.0,"cells":[{"c":"A11","v":6,"b":true,"al":"center"},{"c":"B11","v":"نسبة تكلفة التمويل من قيمة العقد الإجمالية","fg":"#1E293B","cs":4},{"skip":true},{"skip":true},{"skip":true},{"c":"F11","v":"Financing Cost / Contract Value","fg":"#1E293B","al":"center","cs":2},{"skip":true},{"c":"H11","v":0,"f":"= H10 / 'لوحة التحكم ومؤشرات السيولة'!H10","b":true,"al":"center","nf":"0.00%"},{"c":"I11","v":"نسبة مئوية","fg":"#1E293B","al":"center"},{"c":"J11","v":"تأثير تكلفة التمويل على هامش ربح المقاول","fg":"#1E293B"}]},{"r":12,"h":14.0,"cells":[{"c":"A12","v":""},{"c":"B12","v":""},{"c":"C12","v":""},{"c":"D12","v":""},{"c":"E12","v":""},{"c":"F12","v":""},{"c":"G12","v":""},{"c":"H12","v":""},{"c":"I12","v":""},{"c":"J12","v":""}]},{"r":13,"h":38.0,"cells":[{"c":"A13","v":"2. تحليل حساسية السيولة لسيناريوهات تأخر صرف المستخلصات (Client Delay Stress Test)","bg":"#D97706","fg":"#FFFFFF","b":true,"cs":10},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true}]},{"r":14,"h":40.0,"cells":[{"c":"A14","v":"م","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"},{"c":"B14","v":"سيناريو السداد والتدفق النقدي","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","cs":3},{"skip":true},{"skip":true},{"c":"E14","v":"فترة التأخير","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"},{"c":"F14","v":"أقصى عجز متوقع (Peak Deficit)","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","cs":2},{"skip":true},{"c":"H14","v":"الزيادة في تكلفة التمويل","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center","cs":2},{"skip":true},{"c":"J14","v":"مستوى الخطر والتوصية الإدارية","bg":"#1E293B","fg":"#FFFFFF","b":true,"al":"center"}]},{"r":15,"h":52.0,"cells":[{"c":"A15","v":1,"b":true,"al":"center"},{"c":"B15","v":"السيناريو الأساسي: السداد المنتظم وفق العقد (Base Case)","b":true,"cs":3},{"skip":true},{"skip":true},{"c":"E15","v":"0 يوم إضافي","fg":"#1E293B","al":"center"},{"c":"F15","v":0,"f":"= ABS(H6)","b":true,"al":"center","nf":"#,##0.00","cs":2},{"skip":true},{"c":"H15","v":0,"in":true,"b":true,"al":"center","nf":"#,##0.00","cs":2},{"skip":true},{"c":"J15","v":"مخاطر منخفضة - التسهيلات البنكية الحالية كافية تماماً","fg":"#1E293B"}]},{"r":16,"h":52.0,"cells":[{"c":"A16","v":2,"b":true,"al":"center"},{"c":"B16","v":"سيناريو التأخير المعتدل: تأخر دورة سداد المستخلص 30 يوماً","b":true,"cs":3},{"skip":true},{"skip":true},{"c":"E16","v":"+30 يوماً","fg":"#1E293B","al":"center"},{"c":"F16","v":0,"f":"= ABS(H6) * 1.35","b":true,"al":"center","nf":"#,##0.00","cs":2},{"skip":true},{"c":"H16","v":0,"f":"= (G16 - G15) * ('لوحة التحكم ومؤشرات السيولة'!H18 / 12)","b":true,"al":"center","nf":"#,##0.00","cs":2},{"skip":true},{"c":"J16","v":"مخاطر متوسطة - يتطلب التنسيق لتأجيل دفعات بعض الموردين","fg":"#1E293B"}]},{"r":17,"h":52.0,"cells":[{"c":"A17","v":3,"b":true,"al":"center"},{"c":"B17","v":"سيناريو التأخير الشديد: تأخر دورة السداد 60 يوماً (Severe Stress)","b":true,"cs":3},{"skip":true},{"skip":true},{"c":"E17","v":"+60 يوماً","fg":"#1E293B","al":"center"},{"c":"F17","v":0,"f":"= ABS(H6) * 1.75","b":true,"al":"center","nf":"#,##0.00","cs":2},{"skip":true},{"c":"H17","v":0,"f":"= (G17 - G15) * ('لوحة التحكم ومؤشرات السيولة'!H18 / 6)","b":true,"al":"center","nf":"#,##0.00","cs":2},{"skip":true},{"c":"J17","v":"مخاطر حرجة - تهديد استمرارية الموقع والمطالبة بتمديد زمني","fg":"#1E293B"}]},{"r":18,"h":14.0,"cells":[{"c":"A18","v":""},{"c":"B18","v":""},{"c":"C18","v":""},{"c":"D18","v":""},{"c":"E18","v":""},{"c":"F18","v":""},{"c":"G18","v":""},{"c":"H18","v":""},{"c":"I18","v":""},{"c":"J18","v":""}]},{"r":19,"h":38.0,"cells":[{"c":"A19","v":"3. اعتماد التقرير المالي وتوزيع المسؤوليات (Executive Financial Sign-off)","bg":"#1E293B","fg":"#FFFFFF","b":true,"cs":10},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true}]},{"r":20,"h":34.0,"cells":[{"c":"A20","v":"المحاسب المالي ومسؤول التدفقات","bg":"#E2E8F0","b":true,"al":"center","cs":4},{"skip":true},{"skip":true},{"skip":true},{"c":"E20","v":"مدير التخطيط والمكتب الفني","bg":"#E2E8F0","b":true,"al":"center","cs":4},{"skip":true},{"skip":true},{"skip":true},{"c":"I20","v":"المدير المالي التنفيذي (CFO)","bg":"#E2E8F0","b":true,"al":"center","cs":2},{"skip":true}]},{"r":21,"h":72.0,"cells":[{"c":"A21","v":"إعداد جدول التدفقات ومطابقة فواتير المشتريات\n\nالتوقيع: ........................................","fg":"#1E293B","al":"center","cs":4},{"skip":true},{"skip":true},{"skip":true},{"c":"E21","v":"ربط التدفقات بالبرنامج الزمني ومنحنى S-Curve\n\nالتوقيع: ........................................","fg":"#1E293B","al":"center","cs":4},{"skip":true},{"skip":true},{"skip":true},{"c":"I21","v":"اعتماد سقف التسهيلات البنكية ومراقبة السيولة\n\nالتوقيع: ........................................","fg":"#1E293B","al":"center","cs":2},{"skip":true}]}]}]}