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 Accuracy86 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-07100
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-1063
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
Your customer-level detail reconciles to your reported ARR exactly in every reported period. The ARR bridge also rebuilds from that detail under the monthly_sum convention, with nothing left unexplained. The core arithmetic holds.
The overall grade is B+ (composite 88.5) at tier 3. What holds it back is not the totals. It is how the book is attributed and how the headline metrics are described.
Every dollar of ARR carries a product (0% unassigned), so product attribution is not the gap. Owner attribution is. A buyer reading this file would ask these questions first:
- Who is responsible for the ARR that has no assigned owner?
- How much of the book depends on a single rep?
- Why does the KPI table report churn below what the bridge implies?
What to do first
These changes move the grade, in order of effect. The check each one relies on is listed under “Each check” below.
- Assign an owner to $12.9M of ARR. 20 active accounts have no rep. The top rep holds 29.5% of ARR. The least-covered tag field is parent. Owner coverage drives both the Multi-Dimensional Insights score and the rep concentration result. Moves Multi-Dimensional Insights toward B.
- Remove 6 row-level defects. 6 rows are exact duplicates, and the same 6 rows are flagged as defects. Removing them moves Anomalies and Audit-Grade Accuracy up together.
- Restate the KPI table from the bridge. The KPI table reports churn below 1% for both 2024 and 2025. The bridge implies 2.2% for 2024 and 3.45% for 2025. Align the table with the bridge, and add one line of definition per metric. Moves Audit-Grade Accuracy 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. This lifts the definitions check (cited as CP-07) and unlocks the diligence lens.
- Normalize 2 tag fields. 2 fields carry case or whitespace variants of the same value. One pass of normalization removes them. Moves Multi-Dimensional Insights up one band.
Where the grade comes from
Inputs: 2 file(s), 8 sheet(s), 6,517 rows. Hazards handled: none. Checks run: 39 of 41. The 2 that could not be checked are listed below.
- Unified, Finance-Approved Foundation: 87.3 (B+)
- Audit-Grade Accuracy: 85.7 (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 says what the check looks for. 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.
In this file, 20 accounts carry 22.5% of the book with no owner. 0% of the book is missing a product. Check score 30.
A buyer would ask: who manages these 20 accounts today, and who will manage them after a transaction?
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.
In this file, 5 of 9 terms are defined. MRR, GRR, new and reactivation have no written definition. Check score 56.
A buyer would ask: how is gross retention calculated, and what counts as a new customer?
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); Bookings with no product, on the product side (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.
In this file, 2 of 6 comparisons contradict each other. Both concern churn rate, in 2024 and 2025. Check score 40.
A buyer would ask: which churn figure is correct, and which one appeared in materials already shared?
Next step. Align the KPI table with what the bridge implies, or show the definition that explains the gap.
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.
In this file, 6 defect rows carry $5.9M, which is 0.4% of the book. Check score 63.
A buyer would ask: if these rows were duplicated, what process allowed it, and could it happen again?
Next step. Delete or net the duplicate rows that are holding the tie open, then re-export.
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 this file, 1 period fails: 2024. In that year the subtotal rows do not add to the printed total. Check score 75.
A buyer would ask: which 2024 total is the one to rely on?
Next step. Make the product and segment subtotals add to the summary, and to ending ARR.
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); Headline KPIs can be reproduced (CR-07).
Cohort-Centric Design
Every cohort check passed. Start dates, contract end dates and reactivation keys support cohort and retention analysis as filed.
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.
In this file, the book is split across 3 reps. The top rep holds $16.9M, or 29.5% of the book. Check score 30.
A buyer would ask: what happens to these relationships if one rep leaves, and who covers the unowned accounts?
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.
In this file, 6 tags cover 79.6% of the book on average. Parent is the least-covered tag, and rep is also incomplete. Check score 55.
A buyer would ask: can the book be cut by parent company and by owner, or only by product and region?
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, and scores how many spellings each idea has.
In this file, 2 tags need normalization: segment and status. Check score 80.
A buyer would ask: do segment totals change once the spellings are merged?
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 rows, duplicate product rows and duplicate master rows.
In this file, there are 6 duplicate rows carrying $5.9M. 5 of them sit in the ARR rows. Check score 88.
A buyer would ask: has any reported ARR figure counted these rows twice?
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.
In this file, 1 of 4 tested sentences fails. The failing sentence is the churn rate claim. Check score 75.
A buyer would ask: which version of churn went into the talking points, and why does it differ?
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 no mass-attach month to test.
- Tags stay stable over the year (SG-07): the file stores one tag per account rather than one per month, so changes over time cannot be read.
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.
Lenses:
- Decision-ready: not yet. Two open high findings, on owner coverage and rep concentration, keep this lens closed.
- Diligence-ready: no, for the same two high findings.
- AI-ready: yes.
Next step
The Strategic Revenue Intelligence Assessment walks through these findings with a FinQore analyst. It also shows what a decision-ready and diligence-ready cube looks like for your business.
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