ARITHMETIC ERROR 0101 / 05
EBITDA is overstated by A$10,000.
The statement says A$100,000. Its listed components produce A$90,000.
Compare with E04 · Stated EBITDA A$100,000
BUSINESS NUMBERS CHECK / PROPOSED SERVICE
Before the big decision,
check the small sums.
Buying a small business? Start with a clearer set of questions. Trace the headline earnings back to the numbers behind them, before paying for deeper professional diligence.
Self-guided sample. No sales call.
A TOTAL SHOULD
HAVE A TRAIL.
01
Trace the claim
Connect each headline number to its source rows.
02
Recalculate the sum
Make the arithmetic visible and reproducible.
03
Keep questions open
Separate calculation errors from missing evidence.
THE WORKED EXAMPLE / 001
Every finding has a trail.
ARITHMETIC ERROR 0202 / 05
The add-backs sum to A$70,000.
The schedule states A$80,000, which is A$10,000 above its listed items.
Compare with A04 · Stated add-backs A$80,000
Adding these items correctly does not establish that any item is a legitimate add-back.
COMBINED ARITHMETIC EFFECT
A$90,000 + A$70,000 = A$160,000
A$20,000 below the A$180,000 claimed in E05. This corrects the two sums only. It does not estimate sustainable or normalised earnings, or valuation.
UNRESOLVED DIFFERENCE03 / 05
Annual and monthly revenue differ.
The A$10,000 gap needs an explanation. Period coverage, accounting basis or adjustments may differ. This is not a proven error or evidence of fraud.
Ask for a reconciliation of the two schedules. The earnings calculation above continues to use E01; it does not silently replace it with the monthly sum.
RECONCILED ARITHMETIC04 / 05
The balance sheet balances.
Assets of A$210,000 equal liabilities plus equity of A$210,000.
Assets: 40,000 + 60,000 + 30,000 + 80,000 = 210,000
Liabilities + equity: 70,000 + 40,000 + 100,000 = 210,000
Liabilities + equity: 70,000 + 40,000 + 100,000 = 210,000
B01–B04 · Assets / B05–B07 · Liabilities and equity / B08–B09 · Stated totals
A balanced statement does not verify its assets or uncover omitted liabilities.
RECONCILED ARITHMETIC05 / 05
The cash bridge reaches A$40,000.
25,000 + 35,000 − 12,000 − 8,000 = 40,000
C01–C04 · Cash movements / C05 · Closing cash / B01 · Balance-sheet cash
This matches the stated closing cash and balance-sheet cash. Bank support remains unknown.
THE NEXT QUESTIONS
Arithmetic has a boundary.
Evidence starts here.
- Bank supportDo bank statements support revenue and cash? No bank records are included.
- ReceivablesAre the A$60,000 receivables collectible? Ageing and subsequent receipts are unknown.
- Add-back legitimacyAre the items supported and non-recurring? Owner replacement costs and ongoing expenses are unknown.
THE SOURCE DESK
Nothing hidden behind the total.
Open a schedule, or follow any row reference above. All inputs below are fictional and synthetic.
↑ Back to report summarySMALL SCOPE. CLEAR PURPOSE.
A useful first check.
More work still follows.
The proposed check is for buyers who want to organise numerical questions before engaging professional advisers. Its value would be in showing the work and making the unknowns explicit.
What this example establishesWhether the supplied components add up, where stated totals differ, and which source rows explain each finding.
What remains outside the checkDocument authenticity, bank verification, tax treatment, add-back legitimacy, sustainable earnings and business value.
Where professionals come inThis is not investment advice, assurance, completed due diligence or accounting certification. Use qualified advisers for deeper financial, legal and commercial review.
THE PROPOSED OFFER
Know what adds up.
Know what to ask next.
A proposed self-service check of one business’s supplied numbers, with calculations, source-row references and a separate list of unresolved questions.
This is an early concept, illustrated by a fictional report. Scope and delivery must be validated before launch.
PROPOSED PRICE · NOT ON SALE
A$99one-off / per check
Not yet available for purchase.
Answer the interest questionsNo payments or uploads. The questions below save anonymous interest responses.
FICTIONAL SAMPLE / INTEREST TEST · OPTIONAL ANONYMOUS QUESTIONS
Would this fit your next step?
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RESPONSE PRIVACY NOTICE · VERSION 2
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This research is not a purchase, waiting-list signup or marketing subscription. The service is not yet available to buy. The report above is a manually prepared synthetic demonstration, not proof of a validated application.