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
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 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