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High-level Skill Pattern Extraction\n\n> **Skill Name**: 3-Tier KPI Dashboard Architecture\n\n* **Tier**: archetype\n* **Core Mechanism**: Separates the workbook into three interconnected sheets: Raw Data (inputs), Staging (calculation formulas like Gross Margin or DSO), and Dashboard (presentation). Uses a dynamic Data Validation dropdown alongside `INDEX\u002FMATCH` to filter metrics for the selected month, applying `CellIsRule` conditional formatting to highlight performance against targets.\n* **Applicability**: Highly applicable to monthly periodic reporting packages or executive summaries. Use this architecture when you have expanding time-series raw data but need a pristine, single-page interactive view of the most important metrics that doesn't break as new months are added.\n\n### 2. Structural Breakdown\n\n- **Data Layout**: \n  - `1) Data`: Raw input metrics (Sales, COGS, AR) rows by Month columns.\n  - `2) Staging`: Calculated metrics (Margins, Ratios, Targets) rows by Month columns.\n  - `3) Dashboard`: Grid of visual \"Cards\", bounded by empty spacer rows\u002Fcolumns.\n- **Formula Logic**: `=INDEX('2) Staging'!$B$2:$G$2, MATCH($C$3, '2) Staging'!$B$1:$G$1, 0))` grabs the staging value matching the dropdown's month in `C3`.\n- **Visual Design**: Themed dark header background (`header_fill`) with gray card body (`card_fill`). Large KPI font sizes. Red\u002FGreen conditional formatting driven by the adjacent dynamic target cell.\n- **Charts\u002FTables**: Pure cell-based card layout utilizing merged ranges (e.g., 3 columns wide x 3 rows high) with uniform borders.\n- **Theme Hooks**: Utilizes `header_fill` (Primary Color) and standard traffic light colors (Red\u002FGreen) for indicator state.\n\n### 3. 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