This book is fictional. The scorecard is a real grade of a sample file.
Unified Foundation87 B+
- Enough history to follow a customerCP-01100
Counts how many consecutive months of billing exist. Later checks of gaps, cohorts, and trailing retention are only as strong as this run of history.
- Months where the whole book went quietCP-02100
Finds months between the first and last period where nobody was billed. That is a hole in the calendar, shared by every account.
- A customer goes quiet without a churn markCP-03100
Finds an account that skips an interior month while it was not marked churned and did not come back as a reactivation.
- Revenue with no customer behind itCP-04100
Finds billing rows with no account, or an account that is not on the customer list.
- Bookings with no product or no ownerCP-0565
Measures how much of the latest book has no product, and how much has no owner.
- The product file covers the same months as billingCP-06100
Asks whether the product-line file contains the same account-months as the billing file. The dollar tie between those files is a separate check.
- The words in the definitions were written downCP-0756
Looks for the standard terms in the definitions text. It does not test whether those words match the numbers.
- Billed customers appear on the customer listCP-08100
Measures how many billed account keys appear on the customer master.
Audit-Grade Accuracy84 B
- The bridge foots on its ownCR-01100
Checks that beginning plus movements equals ending, and that one period hands the next its ending balance.
- Customer detail matches the bridge endingCR-02100
Compares ending ARR added up from the customer file with the ending the bridge prints, period by period.
- Movements rebuild from the customer rowsCR-03100
Rebuilds new, expansion, contraction, churn, and reactivation from the customer rows and compares them with the movements the bridge prints.
- Product lines tie to billingCR-04100
Compares product-line dollars with billing dollars for the same account and month.
- The amount matches the status wordCR-05100
Flags a churned row that still has revenue, and a live row whose amount is zero.
- Statuses tell a legal story over timeCR-06100
Checks that the first status is new, that a reactivation follows a churn, and that revenue does not resume after churn without a reactivation.
- Headline KPIs can be reproducedCR-0775
Tries to reproduce each reported KPI from the customer file under a standard definition.
- The bridge and the KPI table agreeCR-0840
Derives churn and net retention from the bridge and compares them with the KPI table.
- Product and segment totals add upCR-0975
Adds product or segment summary rows and compares them with the summary total and with ending ARR.
- Duplicate dollars that break the tieCR-1083
Measures duplicate dollars whose removal would make the detail match the summary.
Cohort-Centric100 A+
- Customers have a start dateCO-01100
Measures how many accounts have a start or cohort date that can be read.
- The start date matches the first revenue monthCO-02100
Compares each account's start date with the first month it shows revenue.
- Too many customers share one start monthCO-03100
Measures the largest share of accounts that share one start month. A shared month is usually a loading pattern, not a real cohort.
- A returning customer kept the same keyCO-04100
Splits reactivations that kept the same account key from new keys whose name matches an account that churned recently.
- Contract end dates exist and fall after the startCO-05100
Measures how many accounts have an end date, and whether that end date falls on or after the start.
- Retention looks earned, not just unexpiredCO-06100
Flags a year where almost nobody left and no contracts end, which can make retention look better than the contracts support.
- A trailing year has a year of history behind itCO-07100
Asks whether a full year of history exists before the first period used in a trailing-twelve-month metric.
Multi-Dimensional78 B-
- The cuts a buyer expects are presentSG-01100
Counts how many of the useful tags — product, segment, region, owner, and the rest — exist on the master or the lines.
- Those tags actually cover the bookSG-0255
For each tag, measures how much of the latest book sits on accounts with a real value.
- A tag is a category, not free textSG-03100
Flags a tag whose values are mostly unique, or mostly one-off.
- The same idea is spelled one waySG-0480
Groups tag values that match once case and spacing are removed, and scores how many spellings each idea has.
- Parent accounts are usedSG-05100
Asks whether a parent field is present and whether any account points at a different parent.
- One owner does not hold the bookSG-0630
Measures the top owner's share of the latest book and the share with no owner.
- Tags stay stable over the yearSG-07Not checked
Would measure how often a tag changes for the same account across a year. The file stores one tag per account, not one per month, so this cannot be scored yet.
Anomalies95 A
- One customer spikes for a month and revertsAN-01100
Finds one account whose book jumps for a single month and then returns to where it was.
- A customer drops to zero and comes back unmarkedAN-02100
Finds one account that goes to zero for a run of months and then returns, without a churn mark and a reactivation mark.
- One month moves the whole bookAN-03100
Flags a month whose change in total book is large against the file's own typical month, and splits that change by product, movement, and new versus existing accounts.
- A new product line copies a price the account already hadAN-04Not checked
Inside a month that moved the whole book, looks at accounts that gained a product and asks whether that product's price mirrors a product they already had.
- Amounts do not match the file's own formatAN-05100
Finds amounts whose decimal places, or whose round shape, differ from the pattern of the table they sit in, plus negative amounts.
- Duplicate rowsAN-0688
Counts duplicate billing rows, duplicate product rows, and duplicate master rows.
- The book sits in a few customersAN-07100
Measures the largest customer and the top customers as a share of the latest book, including inside each product.
- Prices did not move where an escalator was promisedAN-08100
Reports how many continuing accounts had an unchanged book between the last two year-ends. It is informational unless the definitions promise a price increase.
- A sentence in the talking points does not match the fileAN-0975
Tests quantified sentences in the talking points against figures the file can produce.
What this file says
The core numbers hold together. The customer-level detail matches the reported ARR exactly in every reported period. The ARR bridge rebuilds from the customer rows under the monthly_sum convention, with nothing left unexplained. Product lines tie to billing, statuses follow a valid sequence, and every cohort check came through clean.
The overall grade is B+ (composite 88) at tier 3. The gaps are in who owns the book and in how the KPI table describes churn, not in whether the detail adds up.
A buyer would ask these questions first:
- Who owns the $935K of ARR with no owner assigned? Every account has a product (0% of ARR lacks one), but 30 active accounts, 21% of ARR, have no owner.
- Why does the KPI table show churn under 1% when the bridge implies 9.68% for 2024 and 20.93% for 2025? The bridge and the table describe the same customers but report different churn.
- Are 30.3% of ARR sitting with one owner a deliberate structure? It ranks second to the unowned book as the likely next question about ownership.
What to do first
These changes move the grade, in order of effect. Each one cites the checks it affects in the section that follows.
- Assign an owner to $935K of ARR. 30 active accounts have no rep, and the top rep holds 30.3% of ARR. The least-covered tag field is parent. Owner coverage drives both the result on “Bookings with no product or no owner” and the result on “One owner does not hold the book.” This moves Segmentation toward B.
- Remove 6 row-level defects. The file contains 6 duplicate rows, and those same 6 rows are holding the tie to your control totals open. Removing them lifts Anomalies and Correctness together.
- Restate the KPI table from the bridge. The customer detail cannot reproduce the reported churn rate. For 2024 the table reports churn under 1% while the bridge implies 9.68%. For 2025 the table reports under 1% while the bridge implies 20.93%. Either restate the figure or add one line of definition that explains it. This moves Correctness toward B.
- Add a definitions tab. Write one line each for ARR, NRR, GRR, churn, new, expansion, reactivation and cohort. Written definitions make the KPI table reproducible, and they lift the result on “The words in the definitions were written down,” which currently finds 5 of 9 key terms.
- Normalize 2 tag fields. In 2 fields, segment and status, the same value appears with different capitalization or spacing. One pass of normalization removes the variants and moves Segmentation up one band.
Where the grade comes from
Inputs: 2 file(s), 8 sheet(s), 11,668 rows. Hazards handled: none. Checks run: 39 of 41. 2 could not be checked; they are listed below.
- Unified, Finance-Approved Foundation: 87.3 (B+)
- Audit-Grade Accuracy: 84.2 (B)
- Cohort-Centric Design: 100 (A+)
- Multi-Dimensional Insights: 77.5 (B-)
- Anomalies: 95.4 (A)
Each check
Each item below is one piece of the rubric. The heading is the check, and the short code is the citation.
Unified, Finance-Approved Foundation
Bookings with no product or no owner
Unified, Finance-Approved Foundation. Cited as CP-05, owner.
This check measures how much of the latest book has no product and how much has no owner. Product assignment is complete. Ownership is the gap: 30 accounts carry no owner, which is 21% of the book, while 0% lacks a product. A buyer would ask who manages those accounts today. Check score 30.
Next step. Assign a product and an owner to the unassigned book before the next export.
The words in the definitions were written down
Unified, Finance-Approved Foundation. Cited as CP-07.
This check looks for the standard terms in the definitions text. It does not test whether those words match the numbers. The file defines 5 of 9 terms. MRR, GRR, new and reactivation are not written down. A buyer would ask how those figures are calculated. Check score 56.
Next step. Write a short definition for each headline term the summary uses, in the same words the rubric expects.
Came through clean: Enough history to follow a customer (CP-01); Months where the whole book went quiet (CP-02); A customer goes quiet without a churn mark (CP-03); Revenue with no customer behind it (CP-04); the product side of Bookings with no product or no owner (CP-05); The product file covers the same months as billing (CP-06); Billed customers appear on the customer list (CP-08).
Audit-Grade Accuracy
The bridge and the KPI table agree
Audit-Grade Accuracy. Cited as CR-08.
This check derives churn and net retention from the bridge and compares them with the KPI table. Of 6 comparisons, 2 disagree, and both concern churn. The table reports under 1% for 2024 and 2025, while the bridge implies 9.68% and 20.93%. A buyer would ask which figure is right, and under what definition. Check score 40.
Next step. Align the KPI table with what the bridge implies, or show the definition that explains the gap.
Headline KPIs can be reproduced
Audit-Grade Accuracy. Cited as CR-07.
This check tries to reproduce each reported KPI from the customer file under a standard definition. Of 5 KPIs tested, 1 could not be reproduced: churn rate. Check score 75.
Next step. Either change the KPI to the figure the customer file produces, or write the definition that makes the printed KPI true.
Product and segment totals add up
Audit-Grade Accuracy. Cited as CR-09.
This check adds the product or segment summary rows and compares them with the summary total and with ending ARR. In 1 period, 2024, the printed summary total does not equal the sum of its rows. A buyer would ask whether the total is a typing error or a different basis. Check score 75.
Next step. Make the product and segment subtotals add to the summary, and to ending ARR.
Duplicate dollars that break the tie
Audit-Grade Accuracy. Cited as CR-10.
This check measures duplicate dollars whose removal would make the detail match the summary. The file contains 6 defect rows carrying $229K, about 0.2% of the dollars. A buyer would ask whether those dollars are counted twice. Check score 83.
Next step. Delete or net the duplicate rows that are holding the tie open, then re-export.
Came through clean: The bridge foots on its own (CR-01); Customer detail matches the bridge ending (CR-02); Movements rebuild from the customer rows (CR-03); Product lines tie to billing (CR-04); The amount matches the status word (CR-05); Statuses tell a legal story over time (CR-06).
Cohort-Centric Design
Came through clean: Customers have a start date (CO-01); The start date matches the first revenue month (CO-02); Too many customers share one start month (CO-03); A returning customer kept the same key (CO-04); Contract end dates exist and fall after the start (CO-05); Retention looks earned, not just unexpired (CO-06); A trailing year has a year of history behind it (CO-07).
Multi-Dimensional Insights
One owner does not hold the book
Multi-Dimensional Insights. Cited as SG-06.
This check measures the top owner’s share of the latest book and the share with no owner. Across 3 reps, the top rep holds $1.3M, which is 30.3% of the book. The unowned share is larger than any single rep’s. A buyer would ask how those relationships are covered. Check score 30.
Next step. Reassign concentrated accounts and fill the unassigned ones so the book is not one rep’s.
Those tags actually cover the book
Multi-Dimensional Insights. Cited as SG-02.
For each tag, this check measures how much of the latest book sits on accounts with a real value. Across 6 tags, average coverage is 79.8%. The parent field is empty, and the rep field has gaps. A buyer would ask how to cut the book by parent customer or by owner. Check score 55.
Next step. Fill the blank tags on the accounts that carry the book, starting with product and owner.
The same idea is spelled one way
Multi-Dimensional Insights. Cited as SG-04.
This check groups tag values that match once case and spacing are removed. In 2 tags, segment and status, some values appear in more than one spelling. A buyer would ask whether those spellings mean the same thing. Check score 80.
Next step. Pick one spelling for each category and apply it across the file.
Came through clean: The cuts a buyer expects are present (SG-01); A tag is a category, not free text (SG-03); Parent accounts are used (SG-05).
Anomalies
Duplicate rows
Anomalies. Cited as AN-06.
This check counts duplicate billing, product and master rows. The file contains 6 duplicate rows carrying $229K, and 5 of them are in billing. These are the same rows that hold the tie open above. Check score 88.
Next step. Remove the duplicate rows, keeping one record per account and month.
A sentence in the talking points does not match the file
Anomalies. Cited as AN-09.
This check tests quantified sentences in the talking points against figures the file can produce. Of 4 sentences tested, 1 does not match, and it is the churn rate statement. A buyer would ask why the narrative and the data differ. Check score 75.
Next step. Rewrite or remove the sentences the customer file cannot reproduce.
Came through clean: One customer spikes for a month and reverts (AN-01); A customer drops to zero and comes back unmarked (AN-02); One month moves the whole book (AN-03); Amounts do not match the file’s own format (AN-05); The book sits in a few customers (AN-07); Prices did not move where an escalator was promised (AN-08).
What we could not check
- A new product line copies a price the account already had (AN-04): no month moved the whole book, so there was nothing to test.
- Tags stay stable over the year (SG-07): the file stores one tag per account rather than one per month.
How this was graded
Weights: Unified, Finance-Approved Foundation 25%, Audit-Grade Accuracy 30%, Cohort-Centric Design 15%, Multi-Dimensional Insights 15%, Anomalies 15%. Bands: A ≥ 90, B ≥ 75, C ≥ 60, D ≥ 45. Bridge convention detected: monthly_sum. Rules version caeb8e512330. Readiness: decision-ready not yet, diligence-ready no, AI-ready yes. Two things hold decision readiness back: the unowned book and the owner concentration. Diligence readiness additionally needs Audit-Grade Accuracy above the threshold, which restating churn addresses.
Next step
The Strategic Revenue Intelligence Assessment walks through these findings with a FinQore analyst and shows what a decision-ready and diligence-ready cube looks like for your business. Your files are retained in FinQore infrastructure for the stated retention period and deleted on request.