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Dealensics Acquire · buying a business

The seller’s numbers, tested.

Acquire tests the seller’s earnings claim against the seller’s own records — and shows you exactly where they part ways, with the file and row behind each figure.

Built for

  • Business buyers
  • Business brokers
  • Accountants
  • Acquisition lawyers
Discuss an acquisition review with Dealensics Acquire See the sample report

Every review is assisted: a person checks each finding before a report is released.

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Example review · a café purchase · FY2025

What the seller gave youWhat their records show
seller-add-backs.csvAUD
Tested against the P&L, four BAS and two bank accounts
2Owner salary above replacement cost24,000.00
Partially supported
Replacement-cost benchmark missing
3Private vehicle component6,000.00
Partially supported
Amount not evidenced
4Depreciation adjustment8,000.00
Supported
Already outside EBITDA, so not added again
5Seller proposed normalised earnings140,000.00
Not reconciled
Tested against P&L row 18
Claim AUD 140,000 · provisional EBITDA AUD 110,000
AUD30,000not reconciled
21.4% of the claim
Add-backs included: AUD 0
Questions · ready to send7

“Please provide a replacement-cost salary benchmark for ‘Owner salary above replacement cost’ for the claim period…”

3 for the seller · 4 for their accountant
9 documents read2 accounts identified22 transactions placed8 findings each with its source7 questions ready to send0 scores by design

The findings register

Eight findings. Each with its source.

Select a finding for its evidence, its limits and the question the engine wrote. Nothing is ranked, scored or ordered by importance.

F-01 · Earnings claimNot reconciled

Seller’s normalised earnings against provisional adjusted EBITDA

AUD 30,000

21.4% of the seller’s claim

Seller proposed normalised earnings

AUD 140,000

Provisional adjusted EBITDA

AUD 110,000

Requires review

Reported EBITDA

AUD 110,000

Evidence
harbour-lane-seller-add-backs.csv · row 5harbour-lane-fy2025-pl.csv · row 18
Limits
  • The comparison uses a provisional reviewer-gated figure.
  • The seller claim is source-stated and not independently confirmed.

Next question · to the seller’s accountant · written by the enginePlease provide a claim-by-claim earnings bridge for the AUD 30000.00 difference between the seller normalised-earnings claim and provisional adjusted EBITDA for FY2025, identifying each included, excluded or unresolved adjustment and its supporting records. Please identify the seller's declared earnings base and provide the complete inclusion schedule.

F-02 · Revenue cross-checkUnable to assess

P&L revenue against bank deposits

Not calculated

Blocked — no difference calculated

Evidence
harbour-lane-operating-fy2025.csv · rows 3–4harbour-lane-reserve-h2-fy2025.pdf · page 1
Limits
  • Bank statement coverage has gaps.
  • The supplied account population is not confirmed complete.
  • Credit inflows may include GST.
  • Credit inflows have not been classified as revenue.
  • Cash takings may not have been banked.
  • Possible legitimate repeated transactions are present.
  • Customer refunds are not netted against inflows.
  • Ambiguous transfer candidates remain unresolved.

Next question · to the seller · written by the enginePlease provide reserve-account statements for 2024-07-01 to 2024-12-31 so the FY2025 account coverage can be assessed. Please also provide the complete account inventory and relevant cash, POS and merchant-settlement records for manual follow-up.

F-03 · Revenue cross-checkUnable to assess

P&L revenue against BAS G1 sales

Not calculated

Blocked — no difference calculated

Evidence
harbour-lane-fy2025-pl.csvharbour-lane-bas-q1-fy2025.pdfharbour-lane-bas-q2-fy2025.pdfharbour-lane-bas-q3-fy2025.pdfharbour-lane-bas-q4-fy2025.pdf
Limits
  • The BAS and P&L bases are not safely aligned.
  • Whether BAS G1 includes GST is not evidenced.
  • The BAS uses a cash GST basis.
  • The P&L cash or accrual basis is not evidenced.

Next question · to the seller’s accountant · written by the enginePlease provide the accountant's GST working and coding reconciliation supporting BAS G1, 1A and 1B, including the GST-inclusive/exclusive treatment used for G1 and the cash/accrual and GST bases of the P&L for FY2025. Dealensics has not performed an internal G1/1A/1B tax reconciliation.

F-04 · Seller add-backPartially supported

Owner salary above replacement cost

AUD 24,000

Claimed · not included

Evidence
harbour-lane-seller-add-backs.csv · row 2
Limits
  • No approved source-backed replacement-remuneration benchmark is available.
  • The supplied evidence does not fully support the adjustment.

Next question · to the seller · written by the enginePlease provide a replacement-cost salary benchmark for "Owner salary above replacement cost" for the claim period and currency, and obtain explicit reviewer approval of that benchmark basis.

F-05 · Seller add-backPartially supported

Private vehicle component

AUD 6,000

Claimed · not included

Evidence
harbour-lane-seller-add-backs.csv · row 3
Limits
  • No cited evidence states the claimed amount.
  • The reviewer did not accept this adjustment.
  • The supplied evidence does not fully support the adjustment.

Next question · to the seller · written by the enginePlease provide evidence that supports the AUD 6000.00 add-back claim "Private vehicle component", including the unsupported portion and calculation.

F-06 · Seller add-backSupported

Depreciation adjustment

AUD 8,000

Claimed · not included

Evidence
harbour-lane-seller-add-backs.csv · row 4
Limits
  • The matched line is already outside EBITDA, so adding it would double count it.
  • The reviewer did not accept this adjustment.

Next questionNone — no follow-up question was generated for this item.

F-07 · Duplicate candidateDuplicate candidate

Two supplier payment transactions on 12 Jun 2025

AUD 5,000

Debit, each · 2 transactions · Operating ••1234

Evidence
harbour-lane-operating-fy2025.csv
Limits
  • Identical rows may be one payment recorded twice, or two genuine payments. Neither is assumed.

Next question · to the seller’s accountant · written by the enginePlease confirm whether the two supplier-payment transactions dated 2025-06-12 are separate genuine payments or duplicate records, and provide supporting records.

F-08 · Transfer candidateTransfer candidate · ambiguous

One transfer out, two possible matching credits

AUD 2,000

Out of Operating ••1234 on 15 Apr 2025 · into Reserve ••5678 on 16 Apr 2025 or 17 Apr 2025

Evidence
harbour-lane-operating-fy2025.csvharbour-lane-reserve-h2-fy2025.pdf · page 1
Limits
  • More than one pairing is possible, so none is chosen and the transfer stays unresolved.

Next question · to the seller’s accountant · written by the enginePlease provide the references and source evidence for each competing reserve-account credit that may match the AUD 2000.00 operating-account transfer dated 2025-04-15, and confirm which pairing is correct.

What you receive

A report you can check line by line.

Every Dealensics review is built to end in the same kind of report. These pages come from synthetic cases with known answers: Acquire’s and Separation’s are engine output; Credit’s are the results its design specifies.

  • Scope: who, what period, what was supplied
  • Findings, each with its status, file and row
  • Coverage drawn to dates, gaps included
  • The exact records still needed, ready to send
  • A workpaper with every calculation
Open the full Acquire report
DealensicsAcquire review · findings report

Financial evidence review

Harbour Lane Cafe Pty LtdFY2025Synthetic case

8Findings
9Source documents
7Questions
2Accounts
  1. 01Summary
  2. 02Findings
  3. 03Coverage
  4. 04Questions
  5. 05Workpaper

Key finding · F-01 · Not reconciled

AUD 30,000 not reconciled

The seller’s claim of AUD 140,000 (add-back schedule, row 5) exceeds provisional adjusted EBITDA of AUD 110,000 (P&L, row 18). Add-backs included: AUD 0.

View the evidence

Synthetic case Harbour Lane. Figures and questions are Dealensics engine output.

Coverage

What the records cover. And what they don’t.

Every document is placed on the review year first. Half a year of reserve account statements is missing, so the revenue-to-bank comparison is blocked — not guessed.

Jul 24OctJan 25AprJun
Operating account ••1234bank CSV · 18 transactions
Reserve account ••5678bank PDF · 4 transactions
July to December 2024 · not supplied
Profit & lossannual CSV
BAS Q1–Q44 × PDF
FY2025 · 1 Jul 2024 – 30 Jun 2025 · synthetic case Harbour Lane

The next step

Seven questions. Ready to send.

Each open matter becomes a precise request, addressed to the person who holds the record — in the engine’s own words.

To the seller

3 requests

Add-backPlease provide evidence that supports the AUD 6000.00 add-back claim "Private vehicle component", including the unsupported portion and calculation.

Add-backPlease provide a replacement-cost salary benchmark for "Owner salary above replacement cost" for the claim period and currency, and obtain explicit reviewer approval of that benchmark basis.

CoveragePlease provide reserve-account statements for 2024-07-01 to 2024-12-31 so the FY2025 account coverage can be assessed. Please also provide the complete account inventory and relevant cash, POS and merchant-settlement records for manual follow-up.

To the seller’s accountant

4 requests

TransferPlease provide the references and source evidence for each competing reserve-account credit that may match the AUD 2000.00 operating-account transfer dated 2025-04-15, and confirm which pairing is correct.

Duplicate candidatePlease confirm whether the two supplier-payment transactions dated 2025-06-12 are separate genuine payments or duplicate records, and provide supporting records.

ReconciliationPlease provide a claim-by-claim earnings bridge for the AUD 30000.00 difference between the seller normalised-earnings claim and provisional adjusted EBITDA for FY2025, identifying each included, excluded or unresolved adjustment and its supporting records. Please identify the seller's declared earnings base and provide the complete inclusion schedule.

ReconciliationPlease provide the accountant's GST working and coding reconciliation supporting BAS G1, 1A and 1B, including the GST-inclusive/exclusive treatment used for G1 and the cash/accrual and GST bases of the P&L for FY2025. Dealensics has not performed an internal G1/1A/1B tax reconciliation.

What you provide · what it checks · what you get

Your records in. Evidence out.

The seller’s own records, read together. Nothing is uploaded through this website, and customer documents aren’t being accepted yet.

01

You provide

The records behind the numbers
  • Profit and lossthe period under review
  • BASthe same quarters
  • Bank statementsevery business account
  • The seller’s add-back scheduleas proposed
  • Support for each add-backpayroll, logbooks, invoices
02

Dealensics tests

Code does the arithmetic first
  • Seller’s normalised earnings against provisional adjusted EBITDAF-01 · Not reconciled
  • P&L revenue against bank depositsF-02 · Unable to assess
  • P&L revenue against BAS G1 salesF-03 · Unable to assess
  • Each add-back against its supportF-04–F-06 · 3 claimed, none included
  • Statement coverage, month by monthReserve account · July to December 2024 missing
  • Possible duplicates and transfersF-07–F-08 · candidates, not conclusions
03

You receive

A report you can check
  • A findings reportscope, findings, limits
  • A findings registerstatus, source, question
  • A coverage mapevery account, month by month
  • A question packfor the seller and accountant
  • A workpaperthe calculations, in full

Results shown are Dealensics engine output on the Harbour Lane synthetic case. What Acquire reads, in full

Boundaries

Evidence for your decision. Not the decision.

Acquire prepares the evidence and the questions. The judgement — and the advice of your accountant and lawyer — stays with you.

It will not

  • Value the business or say what to pay
  • Tell you whether to buy
  • Score the deal, the business or the seller
  • Give legal, financial, tax or accounting advice
  • Draw conclusions about anyone’s intentions or conduct
  • Replace your accountant’s or lawyer’s due diligence

Where your accountant fits

Starts from the findings register and the question pack — the earnings bridge, GST working and add-back support — instead of a stack of files.

Dealensics provides preliminary financial evidence analysis based on the documents supplied. It is not an audit, valuation, legal opinion, tax opinion or recommendation to buy or sell a business. Material matters should be reviewed with appropriately qualified advisers.

What to do next

Bring the seller’s records.

Discuss an acquisition review with Dealensics Acquire Acquire · Early access
  • Acquire · Early access

    For buyers and their advisers. Early-access reviews are assisted: a person checks each finding before a report is released.

    Discuss an acquisition review with Dealensics Acquire
  • Separation · In development

    In development and not yet available. Its page shows how it is being built, on a synthetic case.

    Explore Separation
  • Credit · In development

    In development and not yet available. Its page shows the design, on a synthetic design case.

    Explore Credit
  • Not ready yet?

    See exactly what a review produces first: three sample reports from synthetic cases.

    Open the sample reports