Define the review
Set the company, period, purpose, source files, and retention before analysis begins.
Quality of earnings · built for management review
Make the earnings story traceable.
Move from financial source files to a baseline EBITDA bridge, proof-of-cash coverage, accounting-integrity checks, and an explicit review queue. Then connect governed AI spend to the operating results a buyer or portfolio team is already evaluating.
- Linked source records
- Reviewer-supplied adjustments
- Clear review history
Alder IndustrialEarnings bridgeFY 2025 · USD
Baseline$1.25m
Nonrecurring+$75k
Run-rate−$20k
Adjusted$1.31m
Review scheduleReportedAdjustmentAdjusted
Management EBITDA$1.250m—$1.250m
Facility transition—+$75k+$75k
Run-rate service—−$20k−$20k
Adjusted management view$1.250m+$55k$1.305m
TB integrity2 / 2Proof of cash80%Open items2
One review chain
From source data to a report someone can challenge.
Automation handles repeatable evidence preparation. A named reviewer owns mappings, adjustments, limitations, and conclusions.
Validate the files
Screen uploads, confirm the expected structure, and stop incomplete or unsafe inputs before they affect the review.
Run repeatable checks
Test trial-balance integrity, account coverage, cash matches, and unresolved exceptions without guessing.
Approve the bridge
A reviewer supplies baseline EBITDA and each adjustment with supporting source rows. The approved review is then locked.
Inspect the underlying financial evidence.
Use the tabs to follow a fictional review from source files through open exceptions and management adjustments.
Start with source integrity and unresolved evidence.
This draft identifies what reconciles, what does not, and which exact source versions produced the result. It does not invent account mappings or accounting conclusions.
- 01Exact intake23 rows
Trial balance, general ledger, bank activity, and reviewer-supplied account mapping passed the published CSV schema.
- 02Accounting checksComplete
Both trial-balance periods balance, and all four observed accounts have an explicit reviewer category.
- 03Proof of cash80%
Four of five eligible cash-ledger rows have one unique exact bank match by entity, date, and amount.
- 04Management action2 open
One ledger item and one bank item remain unmatched. They stay in the review queue instead of being guessed away.
Clear responsibility
Fast evidence preparation. Human accounting judgment.
Secure intake, repeatable checks, source-linked exceptions, controlled calculations, access control, and review history.
Account classification, adjustment rationale, completeness, materiality, accounting treatment, and the final conclusion.
Source authorization, legal-entity ownership, portfolio disclosure, retention, and the business evidence attached to AI initiatives.
Management quality-of-earnings baseline. This is not an independent quality-of-earnings opinion.
Direct answers
Before you open a workspace.
Is this an independent quality-of-earnings opinion?
No. AI Gateway HQ produces source-linked management diligence and reviewer-approved workpapers. Independent accounting conclusions remain with qualified advisers.
What financial data can I use today?
The current release supports exact trial-balance, general-ledger, bank-activity, and account-mapping CSVs, plus a bounded read-only Xero connection when enabled for the workspace.
How does this connect to AI value?
A company can keep financial evidence separate while mapping governed AI spend to named initiatives, KPIs, and OKRs. Portfolio reporting includes only company-approved aggregate evidence.
Start with a bounded review
Bring one entity, one period, and one decision.
Create a workspace for self-service operating evidence, or define a portfolio pilot with explicit company approvals.