Test analytics and sensitivities

Compute a small decision-relevant set of measures from the adjusted statements: current ratio, working capital, operating cash conversion, return on assets, debt relationships, and selected turnover measures. State definitions and use consistent averages and periods.

Compare them with the unadjusted results. The point is not to produce a dashboard; it is to show which accounting issues materially changed the view and which apparent trends survived the close.

Run bounded sensitivities on the few estimates identified by the issue map. Change one input at a time first, then consider linked scenarios when the facts justify interaction. Show pretax, tax, earnings, balance-sheet, cash, ratio, and covenant effects as applicable.

A sensitivity is conditional arithmetic. It does not prove that the alternative is probable, reasonably possible, independent, or the right estimate. Label held-constant assumptions and the evidence needed to assign likelihood.

Choose a restrained visual. Use common scales, honest baselines, direct labels, and a table for unresolved ranges. The executive should see both the magnitude and the limitation.