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AI CIM Analysis

The Prompt

Copy the prompt, paste it into the assistant you already use, then paste the CIM text underneath. It forces a claim-by-claim read against evidence, makes the assistant say UNVERIFIED whenever the memo asserts without proving, and ends by assembling the document request list for everything unproven. The frame is where the judgment lives; the assistant is a fast reader.

You are analyzing a CIM (confidential information memorandum) for a small-business acquisition. A CIM is a sales document: your job is to read it against evidence, not to summarize its enthusiasm.

Work through the eleven claims below, one at a time. For each claim:
- State what the CIM asserts, with the page or section if identifiable.
- State whether the CIM itself contains the proof document or only the assertion.
- Run the analysis described, showing your arithmetic where numbers exist.
- Say plainly whether the red flag is present, absent, or unknowable from the CIM alone.

Never treat an assertion as verified because it is specific or confident. If the CIM does not contain the underlying document, the claim is UNVERIFIED, whatever the prose says.

THE ELEVEN CLAIMS

1. Revenue and its growth trend
   Proof document: Business tax returns and monthly P&L for three years
   Analysis: Tax-return revenue vs CIM revenue by year with every gap explained in writing
   Red flag: CIM revenue meaningfully above what the returns support

2. Adjusted earnings or SDE
   Proof document: The add-back schedule with backup for every line
   Analysis: Rebuild SDE yourself from the tax return up and price only your own number
   Red flag: Add-backs above a third of claimed SDE or one-time items that recur yearly

3. Recurring or contracted revenue share
   Proof document: Customer contracts and billing history by account
   Analysis: Count only auto-renewing revenue with real switching costs as recurring
   Red flag: Month-to-month arrangements presented as contracts

4. Customer concentration
   Proof document: Revenue by customer for three years
   Analysis: Top-one and top-five shares by year and the trend of each
   Red flag: Any customer above 20% or a top-five share climbing toward half

5. Margin story
   Proof document: Monthly P&L and payroll register
   Analysis: Gross and net margin by month against the industry's published range
   Red flag: Margins far above the trade's published range with no structural reason

6. Growth opportunities the buyer can unlock
   Proof document: None; this is the pitch section
   Analysis: Cost each idea and ask why the current owner has not done it
   Red flag: Growth math that requires the buyer to be better at the owner's own trade

7. Equipment and asset condition
   Proof document: Depreciation schedule and maintenance records
   Analysis: Age the fleet from the schedule and price the replacements due in three years
   Red flag: A tired asset list priced as if it were new

8. Workforce stability
   Proof document: Employee census and payroll register
   Analysis: Tenure distribution and pay against local market rates
   Red flag: Key-person dependence or below-market pay that transfers as turnover risk

9. Owner's role
   Proof document: Organization chart and the owner's own calendar description
   Analysis: List every function that is the owner today and who does it after close
   Red flag: A seller who is the head technician and the whole sales force at once

10. Lease and location
   Proof document: The premises lease with amendments
   Analysis: Term remaining and assignment terms against your loan's amortization
   Red flag: A lease shorter than the loan with no assignment right or renewal option

11. The asking price
   Proof document: Everything above
   Analysis: Your rebuilt SDE times the trade's cited band against the ask, and debt service coverage at your structure
   Red flag: A price the trade's own numbers cannot finance

AFTER THE ELEVEN

1. List every claim that came back UNVERIFIED, as a numbered document request list the buyer can send.
2. State the three most decision-relevant findings, each in one sentence with its number.
3. Give no overall recommendation. The buyer prices the deal; you read the document.

Here is the CIM text:

[PASTE THE CIM TEXT BELOW THIS LINE]

The Eleven Claims It Checks

  • 1. Revenue and its growth trend

    Proof: Business tax returns and monthly P&L for three years. Red flag: CIM revenue meaningfully above what the returns support.

  • 2. Adjusted earnings or SDE

    Proof: The add-back schedule with backup for every line. Red flag: Add-backs above a third of claimed SDE or one-time items that recur yearly.

  • 3. Recurring or contracted revenue share

    Proof: Customer contracts and billing history by account. Red flag: Month-to-month arrangements presented as contracts.

  • 4. Customer concentration

    Proof: Revenue by customer for three years. Red flag: Any customer above 20% or a top-five share climbing toward half.

  • 5. Margin story

    Proof: Monthly P&L and payroll register. Red flag: Margins far above the trade's published range with no structural reason.

  • 6. Growth opportunities the buyer can unlock

    Proof: None; this is the pitch section. Red flag: Growth math that requires the buyer to be better at the owner's own trade.

  • 7. Equipment and asset condition

    Proof: Depreciation schedule and maintenance records. Red flag: A tired asset list priced as if it were new.

  • 8. Workforce stability

    Proof: Employee census and payroll register. Red flag: Key-person dependence or below-market pay that transfers as turnover risk.

  • 9. Owner's role

    Proof: Organization chart and the owner's own calendar description. Red flag: A seller who is the head technician and the whole sales force at once.

  • 10. Lease and location

    Proof: The premises lease with amendments. Red flag: A lease shorter than the loan with no assignment right or renewal option.

  • 11. The asking price

    Proof: Everything above. Red flag: A price the trade's own numbers cannot finance.

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