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Platform · Methodology

The rigor of a Big 4 team. In every deliverable.

Our methodology is codified, versioned, and auditable — not a black box. See exactly how we produce every KPI, adjustment, and red flag.

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L0 → L5 hierarchy

Six levels from transaction to memo.

Each level traces back to the one beneath it. No level is computed from anything fuzzier than what's directly below it.

L0

Raw transactions

ERP entries, bank lines, accounting system records — the unit of truth.

L1

Account balances

Trial balance, reconciled totals — derived from L0 via posted-only filters.

L2

Financial statements

Built from scratch — never copied from management PDFs.

L3

Ratios & metrics

30+ ratios, computed live with full audit trail to L0.

L4

Risk flags & adjustments

Anomalies, red flags, EBITDA add-backs — every one source-linked.

L5

DD report

IC-ready memo — every number traceable to its L0 origin.

Principles

What makes the math defendable.

Compute, don't summarize

We rebuild every number from raw data. Management-prepared figures are inputs to verify, not outputs to trust.

  • EBITDA bridge built from raw GL — every add-back tied to a journal entry
  • NWC peg from trailing 12-month transaction averages, not management estimates
  • Ratios computed at query time — never cached approximations
  • Concentration analysis from invoice-level data, not customer-supplied summaries

Attribution is a product, not a feature

Source links travel with every number — into reports, exports, and downstream calculations.

  • Every metric carries a link to its underlying records
  • Citations preserved through DOCX, PDF, and Excel exports
  • Audit trail records who accessed what, when, and from which IP
  • Versioning on every prompt, model, and connector — reproducible at any point in time

Equivalence with Big 4

Methodology is mapped against advisory standards — so your output reads like a deliverable they would defend.

  • Quality of Earnings — adjusted EBITDA framework matches Big 4 templates
  • NWC peg — completion accounts and locked-box mechanisms supported
  • DCF and comps — assumptions surfaced, not buried
  • S-1 / DRHP risk factors — generated from findings, ready for counsel review

Delligen

Source-verified due diligence for funds, family offices, and deal teams.

Product

  • DD Workspace
  • IB Templates
  • Expert Interviews
  • Playbook Engine

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  • Credit
  • Equity
  • Pre-IPO / SPAC

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