Generated by Pacioli version 45d7c8c (updated 2 years, 8 months ago). Analysis at 2026-01-09T17:14:07+0000 for myAUDTaddress. Return to MAIN PAGE  
TypeDefinedBoundDerivedOKFail
valueAssertion19240240

Value Assertions

#TypeName Rule Expression
1valueAssertionCR1
  • ok:2
  • failed:0
 

Assets=LiabilitiesAndEquity

2 instances:

mini:Assets[3,084,325.68] = mini:LiabilitiesAndEquity[3,084,325.68]

mini:Assets[3,364,281.75] = mini:LiabilitiesAndEquity[3,364,281.75]

2valueAssertionFAC_CONSISTENCY_12 Added
  • ok:1
  • failed:0
 

GrossProfit=Revenues-CostOfRevenue

1 instance:

fac:GrossProfit[1,718,007.18] = fac:Revenues[2,604,048.36] - fac:CostOfRevenue[886,041.18]

3valueAssertionFAC_CONSISTENCY_17 Added
  • ok:1
  • failed:0
 

IncomeLossFromContinuingOperationsBeforeTax=OperatingIncomeLoss+NonoperatingIncomeLoss

1 instance:

fac:IncomeLossFromContinuingOperationsBeforeTax[-1,351,122.32] = fac:OperatingIncomeLoss[-1,353,288.25] + fac:NonoperatingIncomeLoss[2,165.93]

4valueAssertionFAC_CONSISTENCY_2 Added
  • ok:2
  • failed:0
 

Assets=LiabilitiesAndEquity

2 instances:

fac:Assets[3,084,325.68] = fac:LiabilitiesAndEquity[3,084,325.68]

fac:Assets[3,364,281.75] = fac:LiabilitiesAndEquity[3,364,281.75]

5valueAssertionFAC_CONSISTENCY_3 Added
  • ok:2
  • failed:0
 

Assets=CurrentAssets+NoncurrentAssets

2 instances:

fac:Assets[3,084,325.68] = fac:CurrentAssets[1,838,758.52] + fac:NoncurrentAssets[1,245,567.16]

fac:Assets[3,364,281.75] = fac:CurrentAssets[2,097,286.43] + fac:NoncurrentAssets[1,266,995.32]

6valueAssertionFAC_CONSISTENCY_36 Added
  • ok:1
  • failed:0
 

OperatingIncomeLoss=GrossProfit-OperatingExpenses

1 instance:

fac:OperatingIncomeLoss[-1,353,288.25] = fac:GrossProfit[1,718,007.18] - fac:OperatingExpenses[3,071,295.43]

7valueAssertionFAC_CONSISTENCY_4 Added
  • ok:2
  • failed:0
 

Liabilities=CurrentLiabilities+NoncurrentLiabilities

2 instances:

fac:Liabilities[1,956,635.11] = fac:CurrentLiabilities[1,595,349.42] + fac:NoncurrentLiabilities[361,285.69]

fac:Liabilities[3,027,801.36] = fac:CurrentLiabilities[2,689,452.31] + fac:NoncurrentLiabilities[338,349.05]

8valueAssertionFAC_CONSISTENCY_5 Added
  • ok:2
  • failed:0
 

LiabilitiesAndEquity=Liabilities+Equity

2 instances:

fac:LiabilitiesAndEquity[3,084,325.68] = fac:Liabilities[3,027,801.36] + fac:Equity[56,524.32]

fac:LiabilitiesAndEquity[3,364,281.75] = fac:Liabilities[1,956,635.11] + fac:Equity[1,407,646.64]

9valueAssertionRF1
  • ok:1
  • failed:0
 

CashAndCashEquivalents_BalanceStart+NetCashFlow=CashAndCashEquivalents_BalanceEnd

1 instance:

mini:CashAndCashEquivalents[398,937.76] + mini:NetCashFlow[-1,047,489.70] = mini:CashAndCashEquivalents[-648,551.94]

10valueAssertionRF10
  • ok:1
  • failed:0
 

PaidInCapital_BalanceStart+InvestmentsByOwner-DistributionsToOwner=PaidInCapital_BalanceEnd

1 instance:

mini:PaidInCapital[0.00] + mini:InvestmentsByOwner[0.00] - mini:DistributionsToOwner[0.00] = mini:PaidInCapital[0.00]

11valueAssertionRF11
  • ok:1
  • failed:0
 

RetainedEarnings_BalanceStart+NetIncomeLoss=RetainedEarnings_BalanceEnd

1 instance:

mini:RetainedEarnings[1,407,646.64] + mini:NetIncomeLoss[-1,351,122.32] = mini:RetainedEarnings[56,524.32]

12valueAssertionRF2
  • ok:1
  • failed:0
 

Equity_BalanceStart+NetIncomeLoss+InvestmentsByOwner-DistributionsToOwner=Equity_BalanceEnd

1 instance:

mini:Equity[1,407,646.64] + mini:NetIncomeLoss[-1,351,122.32] + mini:InvestmentsByOwner[0.00] - mini:DistributionsToOwner[0.00] = mini:Equity[56,524.32]

13valueAssertionRF3
  • ok:1
  • failed:0
 

CashAndCashEquivalents_BalanceStart+ProceedsFromCollectionOfReceivables-PaymentOfAccountsPayable-PaymentInterest+ProceedsFromAdditionalLongtermBorrowings-PaymentForReductionOfLongtermBorrowings-PaymentForCapitalAdditionsOfPropertyPlantEquipment+ProceedsFromInvestmentsByOwner=CashAndCashEquivalents_BalanceEnd

1 instance:

mini:CashAndCashEquivalents[398,937.76] + mini:ProceedsFromCollectionOfReceivables[2,072,035.32] - mini:PaymentOfAccountsPayable[3,096,588.38] - mini:PaymentInterest[0.00] + mini:ProceedsFromAdditionalLongtermBorrowings[10,554.36] - mini:PaymentForReductionOfLongtermBorrowings[33,491.00] - mini:PaymentForCapitalAdditionsOfPropertyPlantEquipment[0.00] + mini:ProceedsFromInvestmentsByOwner[0.00] = mini:CashAndCashEquivalents[-648,551.94]

14valueAssertionRF4
  • ok:1
  • failed:0
 

Receivables_BalanceStart+IncreaseInReceivablesFromSalesOnAccount-CollectionOfReceivables-AdditionsToAllowanceForBadDebts-BadDebtsWrittenOff=Receivables_BalanceEnd

1 instance:

mini:Receivables[1,231,338.47] + mini:IncreaseInReceivablesFromSalesOnAccount[2,604,048.36] - mini:CollectionOfReceivables[1,799,918.56] - mini:AdditionsToAllowanceForBadDebts[0.00] - mini:BadDebtsWrittenOff[0.00] = mini:Receivables[2,035,468.27]

15valueAssertionRF5
  • ok:1
  • failed:0
 

Inventories_BalanceStart+PurchasesOfInventoryForSale-DecreaseInInventoriesFromSales=Inventories_BalanceEnd

1 instance:

mini:Inventories[467,010.20] + mini:PurchasesOfInventoryForSale[870,873.17] - mini:DecreaseInInventoriesFromSales[886,041.18] = mini:Inventories[451,842.19]

16valueAssertionRF6
  • ok:1
  • failed:0
 

PropertyPlantAndEquipment_BalanceStart+CapitalAdditionsPropertyPlantAndEquipment-DecreaseFromDepreciationAndAmortization-PropertyPlantAndEquipmentWrittenOff=PropertyPlantAndEquipment_BalanceEnd

1 instance:

mini:PropertyPlantAndEquipment[1,266,995.32] + mini:CapitalAdditionsPropertyPlantAndEquipment[0.00] - mini:DecreaseFromDepreciationAndAmortization[21,428.16] - mini:PropertyPlantAndEquipmentWrittenOff[0.00] = mini:PropertyPlantAndEquipment[1,245,567.16]

17valueAssertionRF7
  • ok:1
  • failed:0
 

AccountsPayable_BalanceStart+PurchasesInventoryForSaleOnAccount-DecreaseFromPaymentAccountsPayable=AccountsPayable_BalanceEnd

1 instance:

mini:AccountsPayable[1,595,349.42] + mini:PurchasesInventoryForSaleOnAccount[2,983,739.70] - mini:DecreaseFromPaymentAccountsPayable[1,889,636.81] = mini:AccountsPayable[2,689,452.31]

18valueAssertionRF8
  • ok:1
  • failed:0
 

AccruedExpenses_BalanceStart+InterestAccrued-DecreaseFromPaymentOfInterest=AccruedExpenses_BalanceEnd

1 instance:

mini:AccruedExpenses[0.00] + mini:InterestAccrued[0.00] - mini:DecreaseFromPaymentOfInterest[0.00] = mini:AccruedExpenses[0.00]

19valueAssertionRF9
  • ok:1
  • failed:0
 

LongtermDebt_BalanceStart+AdditionalLongtermBorrowings-RepaymentLongtermBorrowings=LongtermDebt_BalanceEnd

1 instance:

mini:LongtermDebt[361,285.69] + mini:AdditionalLongtermBorrowings[10,554.36] - mini:RepaymentLongtermBorrowings[33,491.00] = mini:LongtermDebt[338,349.05]

The colours used for the rules are significant, and have the following meanings:

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DISCLAIMER: this analysis is provided by software still under development, and likely incomplete or even erroneous; do NOT use it other than for experimental, inconsequential purposes