A finished study on a fictitious company, published so you can read one before uploading anything.

Avalon Telematics Ltd

No rating
Avalon Telematics LtdTechnology · Software and IT servicesFY2020–FY2026IFRS · NZDRun 1 · 6 Sep 2026, 16:44
Rating withheld
FY2026 · Coverage 35% is below the 40% floor · risk index 0.85
Verdict: mixed
Analyse your own filing
All12High4Medium4Low4Document review6Indicator analysis3Restatement comparison2Identity check1
FY20267FY20255FY20245FY20231Cost capitalisation policy4Provision or reserve judgement2Cash flow classification1Company-defined measure1Going-concern statement1Governance1No typology1Restatement1
Low
FY2024, FY2025, FY2026
Digit conformity is unremarkable in every year and best at the close
The distribution of leading digits across the filed figures matches the expected distribution; the closing year is the closest fit in the series.
Line items: Digit Distribution Deviation Score
Reads Digit Distribution Deviation ScoreIndicator analysisGovernanceconfidence low
Low
FY2025
Allowance rate on receivables eased in the prior year
The allowance fell by half a point of the balance in the prior year, which is the only movement in the series.
“The allowance held against trade receivables is 6.4 per cent of the balance, against 6.9 per cent in the prior year.”
Line items: Accounts Receivable
Identity checkProvision or reserve judgementconfidence low
Showing 2 of 12 · a finding rests on figures this study published, a quoted passage, or bothTypologies: Cost capitalisation policy · Provision or reserve judgement · Cash flow classification · Company-defined measure · Going-concern statement · Governance · Restatement