About this Tool

Purpose: A forensic utility to isolate core operational profit from non-operating windfalls. It helps identify if a business is truly self-sustaining or surviving on incidental income.

Read Theory
Credit Underwriters Forensic Auditors Risk Managers
Financial Inputs

Direct Costs (COGS)

e.g. Interest income, scrap sales, dividends.

Recaster Verdict

Structural Weakness

Financial BreakdownAmount (Lacs)
Net Sales7,400
Cost of Goods Sold (COGS)- 6,130
GROSS PROFIT1,270
Operating & Financial Overheads - 1,475
Net Operating ProfitCore business heartbeat

-205

Add: Non-Operating Window Dressing + 490
Final Net Profit (PAT)

285

Analytical Inference Dashboard
Operating Margin Thin
-2.77%
0%Benchmark: 6%20%+
P&L Dependency Ratio Dependent
171.93%

PAT share from non-core income.

Structural Insight: Critical Weakness The core business is currently loss-making. Net profits are solely dependent on incidental non-operating windfalls.
Verdict: Structural Weakness. Monitor closely.