How an assessment is built
Nine stages, with a clear line between what the system calculates, what AI suggests, and what an analyst concludes.
Data ingestion
Excel templates for the three core statements and only the supporting schedules in your scope. Statements can also be compared with an authorised external data source where one is configured.
ClientTemplate validation
Each workbook is matched to its template by code, version and structure; every cell is checked for numbers, required lines, units, currency and basis. Files that cannot be matched with confidence go to manual mapping.
AutomatedFinancial reconciliation
Configurable checks: the balance sheet balances, cash flow ties to balance-sheet cash, schedules agree to the statements. Each difference records the expected relationship, values and evidence.
AutomatedFive-year trend analysis
FY22–FY26 ratios with trend classification (uptrend, downtrend, static, volatile, insufficient data). Growth rates are not shown when a starting value is zero or negative.
DeterministicException detection
Rules flag margin erosion, costs outpacing revenue, stretched working capital, weak cash conversion and leverage — and quantify gaps only when the data supports it.
DeterministicRoot-cause hypothesis development
Hypotheses with confidence levels, missing evidence and questions for management. They are labelled "unreviewed" until an analyst decides.
AI-assistedExpert review
Analysts accept, edit or reject each finding and score each opportunity, documenting their rationale.
Human reviewCAPA and Six Sigma prioritisation
Validated opportunities are scored on impact, effort, time, confidence, feasibility and risk, then turned into CAPA actions or DMAIC charters.
Human reviewFinal reporting
CEO presentation, Excel workbook and PDF generated from validated data, approved by a reviewer and released after payment is verified.
ApprovedObservations versus conclusions
Automatically generated observations are always marked as such. A conclusion is only presented as validated after an analyst has reviewed it and a second reviewer has approved the report.
- Calculations never come from a language model.
- Every material finding cites its source template and period.
- Estimated impact is shown as a range with its assumptions — never as guaranteed savings.
Reconciliation checks currently enabled
| Area | Check | Expected relationship |
|---|---|---|
| BS | Balance sheet balances | Total assets = Total equity and liabilities |
| PL | Profit before tax arithmetic | Total income − Total expenses − Exceptional items = Profit before tax |
| PL | Profit after tax arithmetic | Profit before tax − Tax expense = Profit for the year |
| CF | Cash flow sections add up | CFO + CFI + CFF = Net change in cash |
| CF | Opening to closing cash | Opening cash + Net change = Closing cash |
| CF | Opening cash continuity | Opening cash = prior-year closing cash |
| XS | Cash flow vs balance sheet cash | Cash flow closing cash = Balance sheet cash and cash equivalents |
| XS | Cash flow PBT vs P&L | Cash flow profit before tax = P&L profit before tax |
| XS | Depreciation add-back | Cash flow depreciation adjustment = P&L depreciation and amortisation |
| XS | Retained earnings movement | Change in other equity ≈ Profit for the year − Dividends paid (other movements must be explained) |
| XS | Borrowings schedule vs balance sheet | Sum of facility closing balances = Non-current + current borrowings |
| XS | Interest vs finance costs | Interest in the borrowings schedule ≤ P&L finance costs |
| XS | Receivables ageing vs balance sheet | Net receivables in the ageing = Balance sheet trade receivables |
| XS | Inventory schedule vs balance sheet | Inventory schedule total = Balance sheet inventories |
| XS | Material consumption vs P&L | Total consumption = P&L cost of materials consumed |
| XS | Employee cost schedule vs P&L | Employee cost by function = P&L employee benefits expense |
| XS | Other expenses breakup vs P&L | Other expenses breakup total = P&L other expenses |
| XS | Segment revenue vs P&L | Sum of segment revenue = P&L revenue from operations |
| DATA | Consistent reporting basis | All accepted uploads use the same currency and basis (standalone / consolidated) |
| DATA | Complete periods | Each core statement has values for every financial year in scope |
| DATA | Unexpected negative balances | Assets, revenue and equity components are not negative |
| DATA | Large movements to explain | Year-on-year movement on major balances is below the threshold (%) or explained |