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

Avalon Telematics Ltd

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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
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All12High4Medium4Low4Document review6Indicator analysis3Restatement comparison2Identity check1
FY20267FY20255FY20245FY20231Cost capitalisation policy4Provision or reserve judgement2Cash flow classification1Company-defined measure1Going-concern statement1Governance1No typology1Restatement1
Medium
FY2026
Impairment charge held outside the segment earnings used internally
The impairment is excluded from the measure reported to management, so the segment table shows earnings the group result does not.
“Segment earnings exclude the impairment of goodwill and intangible assets of 134.7 million”
Line items: Operating Income
Document reviewCompany-defined measureconfidence moderate
Showing 1 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