IPO research evidence record
Blank educational worksheet. Not company data, an investment recommendation or legal advice.

Company:
Researcher:
Review date:
Original filing URL:
Filing type and filing date:
Amendment/version:
Accounting period and currency:
Reporting perimeter:

For each claim record:
1. Exact claim and whether it is reported fact, management metric or analyst assumption.
2. Source section/page and source date.
3. Observation period, units and denominator.
4. Original definition, customer eligibility and exclusions.
5. Comparable prior observation and whether the basis changed.
6. Calculation inputs and reproducible arithmetic, if applicable.
7. Missing evidence and the consequence for the interpretation.
8. Evidence that would change the interpretation.
9. Next review condition and responsible reviewer.

Keep separate records for:
- Recognised revenue versus annualised run rate.
- Existing-customer expansion versus new customers.
- Net income/loss versus operating cash flow and investing cash flows.
- Cash raised versus cash generated, restrictions and future obligations.
- Company economics versus share-class rights and proposed offering terms.

Leave unavailable fields blank and label them unavailable. Do not enter zero as a substitute.