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FDD workbench

Every adjustment carries its evidence

Quality of earnings and working capital, on reviewed spreads.

FDD · Quality of earnings
  • Reported EBITDA412,600Spread p. 7
  • Related-party rent+38,400Contract, p. 3
  • One-off legal costs+21,900Invoice bundle
  • Adjusted EBITDA472,900Review ready
Every adjustment row carries its evidence and reviewer.

The workbench

What is in it

  • Quality of earnings

    A computed base from the reviewed spread, then adjustment rows on top — each one a line a reviewer can accept or challenge.

  • Net working capital

    The working-capital schedule and its normalisation, on the same figures the QoE bridge is using.

  • Net debt

    Debt-like items assembled explicitly rather than assumed, so the equity bridge survives the other side's questions.

  • Evidence per row

    An adjustment without evidence is visible as such. Attach the document, name the page, and the row stops being an assertion.

  • Eighteen red-flag checks

    A standard checklist run against the file, so the obvious things are never the thing you missed at 2am.

  • Findings register

    Findings recorded once, with their severity and status, feeding the report instead of living in a side document.

Review

A schedule that is review-ready, or honestly not

Schedules carry a review gate. Until the bases and adjustments pass it, the schedule is a working draft — and it says so, everywhere it appears.

Because the inputs are the same reviewed spreads that feed analysis, the diligence file and the ratio exhibits cannot drift apart.

  • Computed bases, explicit adjustments
  • Review-ready state visible on the schedule
  • Shared figures with analysis and FP&A
  • Findings and red flags in the same record
FDD · Quality of earnings
  • Reported EBITDA412,600Spread p. 7
  • Related-party rent+38,400Contract, p. 3
  • One-off legal costs+21,900Invoice bundle
  • Adjusted EBITDA472,900Review ready
Every adjustment row carries its evidence and reviewer.

Why teams move their diligence here

The spreadsheet problems this removes

  • No workbook where the bridge and the schedule disagree by 40 million
  • No adjustment whose origin nobody remembers three weeks later
  • No separate red-flag document that was last updated at kickoff
  • No copy of the statements that has quietly diverged from the file
  • No question in the review meeting that cannot be answered by opening the row

About diligence

  • Can we still export to Excel?
    Yes — teams routinely take the schedules out for a client's own template. The difference is that the export is a snapshot of an evidenced record rather than the record itself.
  • Is the red-flag checklist configurable?
    The eighteen shipped checks are standard and fixed today; findings are free-form, so anything extra your firm looks for gets recorded there. Configurable checklists are a roadmap item.

See it read your own document

Bring one file you already know well. Thirty minutes is enough to tell whether this belongs in your firm.