skills/cim-teardown/assets/examples/micro_example_claims_ledger.csv

Claim ID,Claim Text (Verbatim),Category,Subcategory,Claim Type,Metric(s),Period / As-of,Scope (Segment/Geo/Cohort),Qualifiers,CIM Citation,Supporting Doc Citations,Confidence (1-5),Materiality (H/M/L),Implied Assumptions,Required Evidence (Minimum),Verification Method,Linked Question IDs,Linked Red-Flag IDs,Status,Notes
C-0001,Revenue grew 55% YoY in FY2025 to $48M.,Financial performance,Revenue growth,Fact,Revenue; YoY growth,FY2025,All,,CIM example.pdf | p.12 | 2.3 Highlights | Ex.4 KPIs | bullet 1 | line 1,,3,H,GAAP revenue; consistent FY definition,Monthly revenue by customer/product + GL tie-out,Recompute YoY; reconcile to GL,Q-0002,RF-0003,OPEN,Example only
C-0002,LTM gross margin is 82% (adjusted for one-time implementation costs).,Financial performance,Gross margin,Estimate,Gross margin %,LTM,All,Adjusted; excludes one-time impl costs,CIM example.pdf | p.12 | 2.3 Highlights | Ex.4 KPIs | bullet 2 | line 2,,2,H,COGS classification; adjustments are truly one-time,COGS detail + cloud spend + services delivery cost,Recompute GM with/without adjustments,Q-0003,RF-0001,OPEN,Example only
C-0003,FY2025 NRR was 125% across the enterprise segment.,Customers,Retention,Fact,NRR,FY2025,Enterprise,,CIM example.pdf | p.12 | 2.3 Highlights | Ex.4 KPIs | bullet 3 | line 3,,2,H,NRR definition matches standard; includes churned,Customer-level ARR bridge 8+ qtrs + NRR/GRR definitions,Recompute NRR/GRR; reconcile exit ARR,Q-0001,RF-0002,OPEN,Example only