AA-2 Acquisition Cash Flow Inflation
Evaluate whether M&A accounting inflates CFFO optics.
Checks
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Adjust for acquired working-capital classification effects.
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Review noncash deal financing and repayment classification.
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Compare pre/post-deal CFFO conversion with organic explanations.
Output
Return JSON with shenanigan , risk_level , flags , supporting_evidence , adjusted_cffo_bridge , and recommended_follow_up .