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Dictionary by pitch.dog
Budgets, forecasts & scenarios · Core

Worst case

Also called: stress case

ELI5

An intentionally severe scenario used to test resilience, not necessarily the most probable outcome.

Used in conversation

“Finance will reconcile worst case before the board pack goes out.”

Pitch context

You will see “Worst case” in financial models, budgets, board packs and investor materials when the discussion reaches budgets, forecasts & scenarios.

Why it matters: In budgets, forecasts & scenarios, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

When the words have to travel

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Sources & evidence · 5

Direct term-level sources and supporting source families.