JPS FP&A Platform v31.0

Year

· Period filter (topbar) applies to all charts below

Revenue & EBITDA USD $'000

Scenario Net Income Comparison

Cash Flow Bridge FY 2026

O&M by Category USD $'000

Depreciation — By Component $'000

CapEx by Category USD $'000

Sales GWh by Rate Class GWh

Year

· AOP = Annual Operating Plan | Heatmap intensity scales with variance magnitude

Revenue vs AOP USD $'000 · Monthly

Revenue Mix & Margin

Income Statement — Actual vs AOP Variance Heatmap USD $'000

Fav Unfav

Variance Bridge — AOP → Actual Revenue YTD $'000

Year

LE / Forecast

Actuals + LE

Variance vs LE

📋 Monthly Income Statement Live Calculated

Jamaica Public Service Company Limited | USD $'000 | Full P&L per Project Spec

Year

Actuals

⚖ Monthly Balance Sheet Live Calculated

Jamaica Public Service Company Limited | USD $'000

📖 Data Entry Guide — Admin

📥

Actuals Upload Template

Use every month to load actual financial results · Opens in new tab → Open Template ↗

Tab	Source File / System	Key Fields to Enter
Statistical	Billing System · OUR Dispatch Log · BOJ FX	GWh sold by rate class, system losses %, peak demand MW, customer counts, FX avg + EOP
Revenue	Oracle GL · Billing Revenue Report	Fuel revenue, non-fuel revenue by rate class, fuel surcharge, GCT collected
IPP / Pwr	IPP Invoice Summary · Oracle Payables	PPA capacity charges, energy charges per IPP (JEA, JAMALCO, WRB, NEK, etc.)
O&M	Oracle GL Cost Centre Report	Payroll, overtime, benefits, 3rd party, insurance, bad debt — all as positive USD $000
Depreciation	FA Register Run · IFRS 16 Lease Schedule	Dep by component: PP&E, ROU assets, CX transfers, other · plus derecognition of assets (separate line)
CapEx	CapEx Tracker · Oracle Projects	Spend by category: Generation, T&D, IT, Hurricane, Other — USD $000
Financing	Treasury Report · Oracle GL	Interest income, interest expense, loan fees, preference dividends, FX gain/loss
Balance Sheet	Oracle GL Trial Balance / Management Accounts	Cash, receivables, inventories, PPE net, total debt, equity — closing balances
Cash Flow	Treasury / Bank Statements	Collections, fuel/IPP payments, O&M cash, CapEx cash, debt service, opening/closing cash

How to use: Select Year + Month at the top → Enter values in the amber INPUT cells → Blue DERIVED rows calculate automatically → Click Preview & Commit to review changes vs DB → Commit All saves to Supabase. You can also drag & drop source Excel files and the system will auto-read recognised formats.

🏗️

Budget / LE Upload Template

Use for annual budget and each Latest Estimate revision · Opens in new tab → Open Template ↗

Section	Source / Reference	Key Inputs
Macro	BOJ · Statistical Institute · OUR	Monthly FX avg + EOP, EUR/JMD, CPI inflation %, tariff escalation %, salary & O&M escalation, WACC
Volumes	Sales forecast · Dispatch plan	GWh sales by rate class (monthly), generation mix %, system loss target %, peak demand MW
Revenue	OUR tariff schedule · Revenue model	Non-fuel tariff rate by class, fuel surcharge formula inputs, GCT rate, other operating revenue
Fuel & IPP	Fuel price forecast · PPA contracts	HFO/LNG/ADO price (US$/bbl), heat rates, IPP capacity + energy charges by contract
O&M	HR / Budget templates	Headcount + avg salary by department, non-payroll costs by category (monthly), IFRS 16 credits
CapEx	Capital programme plan	Spend by project category (monthly), payment lag (months after commitment)
Debt Service	Auto-loaded from Debt Schedule template	Drawn down from DB automatically — enter in Debt Schedule first, then this loads from Supabase
Derived P&L	Calculated — read only	Full P&L preview built from all drivers above — validate before committing

How to use: Select Type (Budget / LE1 / LE2 / LE3) + Year → Complete sections in order (Macro → Volumes → Revenue → Fuel → O&M → CapEx) → Load debt service from DB → Check Derived P&L tab → Preview & Commit to push to Supabase as a new version. The main platform will pick it up automatically on next refresh.

🏦

Debt Schedule Upload

Enter once per facility, update when terms change · Open Template ↗

Step 1 — Select version code and download the CSV template · Step 2 — Fill in facility details (lender, currency, principal, rate, draw-down date, tenor) · Step 3 — Upload filled CSV for validation preview · Step 4 — Commit to Supabase. Debt service auto-loads into the Budget/LE template.

📌 General Rules for All Templates

Sign convention
Enter all costs as positive numbers. The platform applies the P&L sign convention (expenses shown in brackets).

Currency
All monetary values in USD $000 unless the field says "J$" or "J$000".

Period lock
Closed periods cannot be overwritten. Unlock via Data Management Centre → Lock/Unlock if a restatement is needed.

Derived rows
Blue rows calculate automatically — do not enter values. Amber rows are your inputs.

Audit trail
Every commit writes to fpa_audit_log with your name, timestamp, and change delta. View in the Audit tab.

File drop
Drag & drop your Excel/CSV exports into the upload zone. The system fingerprints the file and maps the columns automatically.

📥 Open Actuals Template ↗ 🏗️ Open Budget/LE Template ↗

View

📊 Indirect (IFRS)

💧 Direct (Forecast)

Year Month

💧 Cash Flow Statement

Depreciation By component | USD $'000

LE vs Actuals overlay

📉 Depreciation Schedule Source: Depreciation_Feb_2026_LE

Includes: FA Register, SJPC, Other Lease Assets, CapEx Transfers, Capital Spares

Year

Month

Period View

Monthly

YTD

Actuals Only

Compare To

vs Budget

vs LE

📂 Upload Monthly

EBITDA Bridge — Actual vs Budget February 2026

Monthly Revenue vs Budget YTD Actuals | USD $'000

📊 P&L Variance — Actual vs Budget · January 2026

Source: JPSCo_Financials_MM-YY.xlsx · USD $'000 · Favourable variances shown in green

📋 Actuals Upload Log

File	Month	Uploaded	P&L Rows	Status

§1 Liquidity Ratios

Current Ratio, Quick Ratio, Cash Ratio, DSO — monthly view for selected year

Ratio	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec	Avg

§2 Profitability & Efficiency

EBITDA Margin (Non-Fuel), EBIT Margin, Net Margin, Return on Assets, Non-Fuel Revenue per kWh

Ratio	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec	Avg

§3 Leverage & Coverage

DSCR (≥1.20×), Net Debt / EBITDA, Interest Coverage, Debt / Total Assets

§4 Operational KPIs

System Loss %, Heat Rate, Billed Sales GWh, Peak Demand, Renewable %, Energy Sales Growth

KPI	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec	Total/Avg

§5 5-Year Ratio Trends

EBITDA Margin (Non-Fuel) %

DSCR (×)

Net Debt / EBITDA (×)

System Loss %

Month

View

Monthly

YTD

Revenue by Component Actual vs Budget | USD $'000

GWh Sales by Rate Class Monthly Actuals vs AOP | GWh

Generation Mix

Fuel vs Non-Fuel Revenue Monthly trend | USD $'000

Revenue per GWh (Blended Yield) US¢/kWh

📋 Revenue Detail — Actual vs Budget · February 2026

Source: JPSCo_Financials_MM-YY.xlsx Revenues sheet · USD $'000

⚡ Rate Class Revenue Breakdown Actuals

🔌 Generation Mix AOP Plan

§1 Revenue Drivers Non-Fuel Revenue | Future Years

Volume growth + Tariff review calendar + FX path → rebuilds plLines & fuelRevByYear

§2 O&M Inflation Drivers Annual Growth Rates

Applied per category — overrides individual row growthRate inputs

§3 CapEx Pipeline Annual Budgets by Programme

Annual CapEx → monthly spread using prior year profile. Feeds depreciation roll-forward.

§4 Depreciation Roll-Forward Derived from CapEx + Opening NBV

Opening NBV + CapEx additions − Disposals → Closing NBV. Depn = Opening NBV ÷ remaining life.

§5 Debt Schedule Drawdowns · Repayments · Interest

Drives Net Financing Costs for future projection years in plLines and Balance Sheet long-term debt.

§6 Projected P&L Summary ● Not yet run

Auto-calculated after each projection run · USD $'000

§7 Tariff Review Calendar OUR Rate Review Schedule

LE Version

Loading report…

Select period and versions above to generate

🎯

Scenario Manager. Create scenarios with % adjustments vs Base Case. Activate a scenario to update all reports live. Use AI Commentary tab to auto-generate analysis for each scenario.

Scenario Manager

EBITDA by Scenario

Net Income by Scenario

Scenario Comparison Matrix

Year

⚡

Generation & Fuel Module. Net generation by group feeds the system loss calculation, which derives billed sales MWh flowing into the revenue engine. Fuel prices and heat rates determine fuel cost. Source: uploaded Heat Rate Forecast file.

Net Generation by Group GWh monthly | Selected year

System Loss & Billed Sales Monthly % | Selected year

🔋 Net Generation (GWh) Editable

Source: System_Control LE | 4 generation groups | Monthly inputs

📉 System Loss % Editable

⛽ Fuel Prices ($/GJ) Editable

→ Derived: Billed Sales MWh & Fuel Cost Calculated

💳

Collections & Working Capital. Cash Receipts = (Billings × Blended Rate) + Prior Period + GCT. DSO and AR balance auto-computed and flow to Cash Flow report. Billings sourced from current AOP assumptions.

Blended Collection Rate % Monthly

Cash Receipts vs Billings USD $'000

Collections Assumptions Editable

→ Derived Cash Flow Impact Calculated

🏦

Debt & Financing Register — Session 10. Loan register with drawdowns, repayments, and interest schedules. Feeds Net Financing Costs (interest expense), Cash Flow (financing activities), and Balance Sheet (long-term debt). All figures USD $'000.

§1 Loan Register Active Facilities

Click a row to expand the amortisation schedule below

Facility	Lender	Type	Currency	Original ($K)	Rate %	Maturity	Opening Bal	Status	Actions

§3 5-Year Debt Schedule Aggregated

Opening balance, drawdowns, repayments, closing balance, and interest — all facilities combined

§4 Covenant Tracking

Per-facility covenant tests — Financial and non-financial. Admin can update status.

📄

IFRS 16 Lease Register — Single Source of Truth. All P&L, depreciation, balance sheet and cash flow IFRS 16 impacts derive exclusively from this register. IPP leases reduce IPP Cost; vehicle/property/equipment leases reduce O&M OpEx. ROU depreciation feeds the depreciation schedule. Lease interest flows to Net Financing Costs.

📋 Lease Register Admin Editable

Single source of truth · All IFRS 16, Short-Term and Exempt leases

Name	Counterparty	Category	Type	P&L Line	Treatment	Commence	Expiry	Ext?	CCY	Mo. Payment	Rate %	ROU Asset	Liability	Status	Actions

📊 Aggregated IFRS 16 Impact Calculated

Total impact across all active IFRS 16 leases

Year

⚠️ Monitoring Panel — Short-Term, Exempt & Expiring Leases

Leases requiring attention: short-term, exempt, or expiring within 6 months

Name	Counterparty	Expiry Date	Days Remaining	Monthly Payment	Treatment	Note	Action

🛡 Insurance Prepayment Register

Monthly P&L expense (straight-line) vs lump-sum cash payments · Prepaid balance flows to balance sheet

Year

Billing FX: J$162.00 (Jan avg)

📈

Revenue Engine — Three-Lever Model. Revenue = Volume × Tariff ÷ FX. Any change to any lever instantly recalculates all outputs. Lever 1: Volume (Customers, MWh, KVA by rate class). Lever 2: Tariff (J$ rates per OUR 2024 approved schedule, with Tariff Change Trigger). Lever 3: Monthly FX Billing Rate. Fuel Revenue sourced from Annual Plan (1-month lag pass-through).

Revenue Bridge — Selected Month vs Budget US$'000 | Variance Decomposition

Monthly Revenue Trend US$'000 | Non-Fuel + Fuel Stacked

📊 Billed Sales & Revenue by Rate Class Calculated

Non-fuel revenue engine — customer charge + energy charge + demand charge by class. All J$ amounts in millions.

(month selector disabled in Annual view)

⚡ Lever 2 — Tariff Table (J$) Editable

Source: OUR Approved Non-Fuel Base Rates 2024 | Standard & TOU classes | All amounts in J$

Rate Class	Cust Charge J$/month	Energy Rate J$/kWh (Std)	Off-Peak J$/kWh	Part-Peak J$/kWh	On-Peak J$/kWh	Demand Rate J$/KVA (Std)	Dem Off-Pk J$/KVA	Dem Part-Pk J$/KVA	Dem On-Pk J$/KVA

📊 Lever 1 — Volume Table (Customers / MWh / KVA) Editable

Monthly by rate class | Pre-populated from AOP | Edit any cell → instant recalculation

💱 Lever 3 — Monthly FX Rates (J$/US$) Editable

Teal = Actuals (locked) · Gold = Projections (editable) · Billing rate drives revenue; Expense rate drives costs

Year

→ Derived Revenue Output Calculated — Flows to Income Statement

🔧

O&M Assumptions. Pre-populated from O_M_February_2026_LE.xlsm → O&M Data Input. 16 cost categories + Bad Debt. Cash disbursement timing: payroll/insurance same-month, suppliers/3rd party 30-day lag, bad debt 60-day lag. IFRS-16 lease adjustments applied automatically. Other Income & Financing items moved to 📋 Other & Financing tab.

O&M by Category Monthly Stacked | USD $'000

O&M Expense vs Cash Disbursement Timing lag effect

O&M Monthly Assumptions Editable

Source: O_M_February_2026_LE.xlsm | USD $'000 | Pre-IFRS-16

＋ Add O&M category

🏗

CapEx Assumptions. Pre-populated from Capex_February_2026_LE.xlsx → Summary. Three linked schedules: ① Spend Plan → ② Transfer Schedule (CWIP to PP&E, with lag per category) → ③ Cash Payment Schedule (payment terms applied). All three feed Balance Sheet and Cash Flow reports.

📋 CapEx Spend Plan

🏢 Transfer Schedule (CWIP→PP&E)

💧 Cash Payment Schedule

📉 Depreciation Additions

CapEx Spend by Category Monthly | USD $'000

Cumulative CapEx vs Cash Payments Timing difference

CapEx Spend Plan Editable

Source: Capex LE Upload → Summary | USD $'000

＋ Add CapEx category

📉

Depreciation & Derecognition Assumptions. Eight editable depreciation components per year. IFRS 16 ROU depreciation (otherLeases row) is automatically overridden by the Lease Register once populated. Derecognition of assets (IAS 16 para 67 / IFRS 5) is a separate non-recurring P&L line — never grouped with regular depreciation.

§1 Monthly Depreciation Components Editable —

§2 Derecognition / Write-off of Assets Non-recurring | Separate P&L line

Asset derecognition charges (IAS 16 para 67 / IFRS 5) — shown as a separate amber line in the P&L and as a non-cash add-back in the cash flow statement. Never included in regular depreciation totals.

Event Name	Date	Charge ($)	Reversal ($)	Trigger	Years	Ins. Link

§3 Annual Summary — All Components 2026–2030 Read-only derived

📋

Other Income & Net Financing Costs. Section 1: Other Operating Revenue (above EBITDA). Section 2: Net Financing Costs breakdown matching deck page 25 — FX Gain/Loss is calculated from Budget FX and Net FX Position inputs. Section 3: Other Income/Expense (below EBIT) and Appropriations.

§1 Other Operating Revenue Editable

Above EBITDA — included in Regulated Business segment. Seed: Feb = $(404K) per AOP.

§2 Net Financing Costs Editable Deck page 25

§3 Other Income / Expense & Appropriations Editable

TAXABLE — Other Income / Expense (USD $'000)

NON-TAXABLE — Other Income / Expense (USD $'000)

APPROPRIATIONS — Below Net Income (USD $'000)

Effective Tax Rate (%) by Year

✦ AI Commentary & Analysis Powered by Claude

📋 Executive Commentary — Feb 2026 Latest Estimate AI Generated

Click "Generate" to produce AI-powered executive commentary based on your current LE data...

📊 Variance Commentary AI Generated

Click "Generate"...

🔮 Forecast Outlook AI Generated

Click "Generate"...

📋 How to Upload Data — Step by Step

① SELECT YEAR

Choose the reporting year using the year buttons below (e.g. 2026).

② CLICK A MONTH

Click any month tile in the calendar below. 🔒 Closed = locked actuals. ⬆ Ready = awaiting upload.

③ DOWNLOAD TEMPLATE

In the panel that appears, click ⬇ Actuals Template to get the CSV file. Open in Excel and fill in your numbers.

④ FILL TEMPLATE

Enter one value per line ID. INPUT lines only — derived lines (Total Revenue, EBITDA, Net Income, etc.) are calculated automatically.

⑤ UPLOAD & REVIEW

Drag & drop or browse to upload the filled CSV. The platform will preview the data — check for errors before saving.

⑥ SAVE TO DATABASE

Click 💾 Save as Actuals to commit to the database. All reports update instantly. Lock the period when confirmed.

Need a Budget or AOP upload?

📊 Upload AOP / Budget File ☁ Quick Upload (JPSCo Financials xlsx)

📂 Data Management Centre

📅 2026 — Period Calendar

🔒 Closed = actuals locked · ⬆ Ready = awaiting upload · 📋 Open = LE editable · Click a month to manage its data

📂 Select a month above to manage data

Upload documents, review extracted data, commit to database or enter manually

Pre-fill from:

Select a version above to pre-fill the form with its values

Data Status for Selected Month

Select a month above…

📊 P&L

⚖ Balance Sheet

💰 Cash Flow

📈 Stats

🗂 LE Versions

Line Item	Source Document	Type	Current (DB)	New Value (USD $000)

Actuals = locked history · LE = rolling estimate · Budget = approved plan

⬆ Upload CSV

📤 Upload Document

📂

Drag & drop your actuals file here, or browse

Supports .xlsx · .xlsm · .csv · The platform will extract data automatically

📋 Upload History

All data commits for this project, newest first

Period	Version	Source	Rows	Status	Uploaded By	Date	Action
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⚡

JPS FP&A Platform

Integrated Financial Planning & Analysis

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Select a role profile to open your area — only your relevant sections will be shown

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🔒 Access & Security

Manage user accounts, roles, and platform access. Only visible to Admins.

Platform Users

Name	Email	Department	FP&A Role	Sales Role	Territory	Areas	Status	Joined	Actions
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Roles & Permissions

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Invite New User

Full Name

Role

Department

Sales Role

Territory

📧 The invited user receives a setup email — they set their own password, you never see it. | 🔑 Sales Role controls access to the Sales Platform. Leave blank for FP&A-only users. | 🌍 Territory limits what sales data they can see (leave blank = all territories).

🔍 Audit Trail

All

Edits

Uploads

Sessions

Scenarios

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Time	User	Role	Category	Action	Field / Target	Old Value	New Value

📖 Platform Logic Guide — JPS FP&A

📝 Management Commentary