Audit the EBITDA Bridge Step by Step

The EBITDA bridge shows a $1.2M pricing improvement, but the customer-mix movement points in the opposite direction and the story does not reconcile cleanly. Symptom -> precedent -> pattern -> reconciliation The common shortcut is to adjust the bridge output until the story sounds right, which hides whether the source driver, formula pattern, sign convention, or release copy caused the variance. Symptom Name the exact bridge line and movement that looks suspicious before touching the cell. This preserves the audit target. A vague concern becomes a testable claim: the pricing bridge movement is too favorable. Precedent Trace the pricing movement…

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