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

Question ID,Related Claim ID(s),Priority Score,Impact (1-5),Uncertainty (1-5),Downside Risk (1-5),Time Urgency (1-5),Category,Question (Falsification-first),Why it matters,Evidence Request (Exact),Tie-out / Analysis Plan,Owner (Your team),Owner (Seller),Meeting Type (Email/Call/Data room),Due Date,Status,CIM Citation,Follow-ups / Branching,Notes
Q-0001,C-0003,375,5,5,3,5,Customers,Provide customer-level ARR bridge for last 8 quarters and FY2025; recompute NRR/GRR by segment using the exact definitions used in the CIM.,Retention drives underwriting; definition risk is high.,Customer ARR bridge + NRR/GRR definition doc (see request E-0001),Recompute NRR/GRR; tie ending ARR to reported exit ARR; segment by enterprise tier,DD Lead,RevOps,Data room,2026-03-01,OPEN,CIM example.pdf | p.12 | 2.3 Highlights | Ex.4 KPIs | bullet 3 | line 3,"If recomputed NRR differs >2 pts, request exclusions list + migration mapping",Example only
Q-0002,C-0001,300,5,4,3,5,Financial performance,Provide monthly revenue by product line and customer segment for last 36 months with GL reconciliation; confirm FY2025 revenue and YoY growth.,Revenue is core and must tie to GL.,Monthly revenue export + trial balance mapping,Recompute YoY; reconcile to GL; identify one-time items,Finance/QoE,CFO,Data room,2026-03-01,OPEN,CIM example.pdf | p.12 | 2.3 Highlights | Ex.4 KPIs | bullet 1 | line 1,"If mismatch, request rev rec schedules and cutoff testing",Example only
Q-0003,C-0002,500,5,5,4,5,Financial performance,"Provide COGS breakdown (hosting, support, third-party, services delivery) and cloud cost export; recompute GM with and without the stated adjustment.","""Adjusted GM"" often hides structural costs.",COGS detail + cloud export + services payroll allocation (see request E-0002),Recompute GM; quantify impact of adjustment; validate classification,Finance/QoE,CFO/Engineering,Data room + Call,2026-03-01,OPEN,CIM example.pdf | p.12 | 2.3 Highlights | Ex.4 KPIs | bullet 2 | line 2,"If support excluded from COGS, compute pro forma GM including support",Example only