05 — Cash

Proof of cash & accrual conversion

Reconcile bank activity to reported revenue and normalize cash-basis books.

Scope

Evidence before opinion.

The work begins with transaction-level records, not management summaries. Adjustments are traced to support, recurring economics are separated from one-offs, and findings are ranked by deal impact.

Core deliverables

Adjusted EBITDA bridge
Source-backed adjustment schedule
Revenue and margin analysis
Working capital analysis
Findings register

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