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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
FY2024, FY2025, FY2026
Allowance against receivables sits at the peer ceiling in every computed year
The allowance held against receivables is higher, relative to the balance, than any company in the population in each year it could be computed.
Indicators: Provision for Bad Debt Relative to Trade Receivables
Reads Provision for Bad Debt Relative to Trade ReceivablesIndicator analysisProvision or reserve judgementconfidence moderate
Medium
FY2023, FY2024
Contract costs moved between operating and investing, comparatives re-presented twice
Capitalised contract acquisition costs were reclassified from operating to investing cash flows and the comparative re-presented, in two successive years.
“Capitalised contract acquisition costs have been reclassified from operating to investing cash flows, and the comparative amounts have been re-presented for the second successive year.”
Line items: Operating Cash FlowNet Cash from Investing
Restatement comparisonCash flow classificationconfidence moderate
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