Sort revenue risks by what they threaten
Classify revenue diligence findings by the economic question they threaten.
Sort each revenue finding by the primary question it threatens. Recognition timing Durability and churn Customer concentration Pricing and mix Invoices booked before customer acceptance was received Top customer represents 38 percent of annual revenue Logo retention fell from 91 percent to 78 percent Growth driven by lower-margin reseller channel Quarter-end shipments delivered after period close Renewal cohort expands less each year despite stable bookings Largest reseller contract renews 30 days after close Average selling price down 12 percent after discount campaign
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