Receivables Growth Gap
FY2025 receivables grew 19.1% while revenue grew 6.4%, creating a 12.6 percentage-point gap. The largest observed gap was 59.0 percentage points in FY2012. This is a review signal, not a conclusion by itself.
Energent Audit recomputes financial analysis, traces every number to its source, cross-checks reference data, and returns a reviewable pass/fail verdict before decisions are made.
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Energent Audit is an independent AI auditor that verifies deliverables produced by other AI agents or automated analysis systems. It recomputes numbers, traces figures to exact source files and fields, checks them against reference data, corrects issues when possible, and attaches evidence to a pass/fail verdict. Finance, accounting, operations, procurement, engineering, and research teams can use it to review spreadsheets, PDFs, scans, CAD files, and other complex deliverables without checking every row manually. For broader AI financial analysis, the same source-grounded approach helps make outputs reproducible and review-ready.
FY2025 receivables grew 19.1% while revenue grew 6.4%, creating a 12.6 percentage-point gap. The largest observed gap was 59.0 percentage points in FY2012. This is a review signal, not a conclusion by itself.
Allowance coverage declined from 1.55% in FY2009 to 0.00% in FY2025. The allowance balance was $0 against receivables of $39.8B, and coverage remained at zero from FY2018 onward according to the supplied analysis.
Accrued liabilities changed by -14.0% in FY2025, while the peak observed movement was +213.5% in FY2012. The latest accrued liabilities balance was $44.5B, and accrued liabilities rose again in FY2023 before declining in FY2025.
FY2025 operating cash flow was 1.00x net income, with operating cash flow less net income of -$528.0M. The largest absolute divergence was $24.5B in FY2024. Operating cash flow was unavailable for FY2014–FY2016 and was not interpolated.
The auditor works as a second agent separate from the one that performed the original analysis. It checks the deliverable before it reaches the reviewer, so teams can focus on flagged rows and evidence rather than repeating the entire analysis. Energent Audit can also audit another AI’s work, not only outputs created within Energent.
The product video explains how an independent agent retraces every figure, verifies it, and produces a report with evidence.
Recompute each analysis so errors can be identified before they affect financial decisions.
Trace every number to its exact source file, row, field, and reference.
Focus review time on flagged rows instead of checking every deliverable manually.
Deliver a pass/fail verdict with supporting evidence attached.
Correct identified issues when possible and turn repeating corrections into reusable audit rules.
Forward stakeholder-ready Excel, Word, PowerPoint, PDF, and HTML deliverables for review or distribution.
The independent auditor recomputes the analysis from the supplied deliverables and sources.
You see the analysis being checked.Each figure is traced to its source and verified against reference data, with unavailable values kept as gaps.
You see the evidence behind each number.Identified issues are corrected when possible, followed by a pass/fail verdict and evidence trail.
You see what passed, what failed, and why.• Independent second-agent verification
• Number recomputation
• Source-file and field tracing
• Reference-data cross-checking
• Same-day failure surfacing
• Pass/fail verdicts
• Supporting evidence trails
• Reviewable and reproducible outputs
• Corrections when possible
• Reusable workflows that retain audit rules
• Support for 150+ file types
• CAD, G-code, scans, and complex documents
• Excel workbooks with live formulas
• Word, PowerPoint, annotated PDF, and HTML outputs
• White-label stakeholder-ready reports
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“Not only did I ultimately choose Energent.ai, but you are the absolute best BY FAR.”— Alyse H., Digital Collection Curator
“Using Energent.ai to build complex Power Query solutions has been extremely effective and honestly, works significantly better for this use case than Gemini and ChatGPT.”— Kay P., Power Query Analyst
“Energent.ai is a great platform... the interactive outputs add real value to my work.”— Amjad M., Telecommunications Engineer
| Dimension | Energent.ai | Generic Alternative A | Generic Alternative B |
|---|---|---|---|
| Verification model | Independent second AI auditor | Original AI output only | Manual reviewer |
| Source traceability | File, row, field, and reference evidence | Not specified in supplied information | Depends on reviewer process |
| Verdict | Pass/fail with supporting evidence | Not specified | Reviewer conclusion |
| File breadth | 150+ file types | Varies by tool | Varies by team and process |
| Repeatability | Reusable workflows learn audit rules | Prompt-dependent | Manual rules may need repeated explanation |
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claimed leaderboard accuracy
fewer hallucinations claimed
supported file types
The supplied dashboard ranks years using growth gaps, allowance ratios, accrued liability swings, cash-flow-to-net-income ratios, operating cash flow less net income, and a watch score. Missing values remain unavailable rather than being represented as zeros.
| Fiscal Year | Growth Gap | Allowance Ratio | Accrued Swing | OCF / NI | OCF - NI | Watch Score |
|---|---|---|---|---|---|---|
| 2012 | +59.0pp | 0.90% | +213.5% | 1.22x | $9.1B | 70/100 |
| 2018 | +13.9pp | 0.00% | n/a | 1.30x | $17.9B | 66/100 |
| 2020 | -35.2pp | 0.00% | n/a | 1.41x | $23.3B | 65/100 |
| 2022 | -0.5pp | 0.00% | n/a | 1.22x | $22.3B | 64/100 |
| 2021 | +29.8pp | 0.00% | n/a | 1.10x | $9.4B | 63/100 |
| 2024 | +11.2pp | 0.00% | +3.4% | 1.26x | $24.5B | 55/100 |
| 2019 | +0.9pp | 0.00% | n/a | 1.26x | $14.1B | 53/100 |
| 2023 | +7.5pp | 0.00% | +94.3% | 1.14x | $13.5B | 53/100 |
Operating cash flow is unavailable for FY2014–FY2016, so cash-versus-earnings visuals show gaps. Accrued liability balances are unavailable for FY2018–FY2022, so those years are suppressed from the accrued liability swing chart rather than plotted as misleading zeros. Allowance balances and allowance-to-receivables ratios are retained exactly as reported, including zero values from FY2018 onward. For related financial red-flag heatmaps, preserving these distinctions is essential to a defensible review.
Automated accrued liability and working capital analysis uses software and AI to examine financial data for changes, relationships, and potential review signals. In this use case, Energent Audit independently recomputes the analysis and checks the output against source documents and reference data. It can examine indicators such as receivables growth, allowance coverage, accrued liability movements, and operating cash flow compared with net income. The result includes a pass/fail verdict and supporting evidence rather than an unexplained number. The analysis is intended to help finance teams identify items worth re-checking before they affect financial decisions.
Finance and accounting teams can use Energent Audit when working capital or accrued liability analysis must be reviewed before delivery. It is also designed for analysts, operations and procurement teams, engineering and CAD teams, research groups, and enterprise customers handling complex source material. The system is useful when a deliverable contains many figures that would otherwise require row-by-row checking. Teams can review flagged items instead of treating every number as equally uncertain. Energent also states that the auditor can review work produced by another AI system, not only its own outputs.
The supplied information describes natural-language prompts and reusable workflows, allowing non-experts to request analysis in plain language. Energent Audit accepts deliverables and source material across more than 150 file types, including PDFs, spreadsheets, scans, CAD, G-code, and complex documents. The audit then recomputes, traces, cross-checks, and reports its findings. Repeating jobs can become persistent workflows so corrections become reusable audit rules. Specific onboarding time, implementation requirements, and configuration steps are not provided here, so those details should be confirmed with Energent.
Energent states that the platform supports more than 150 file types. Examples include CAD, G-code, scans, InDesign, bills of materials, PDFs, XLSX, and DOCX files. Finished deliverables can include Excel workbooks with live formulas and audit-trail tabs, Word reports, PowerPoint presentations, annotated PDFs, HTML dashboards, and white-label reports. The exact supported behavior can vary by file and workflow, so teams should validate their own document set. The supplied product information does not define a file-size limit or a per-workflow volume limit.
Energent.ai describes its platform as providing enterprise-grade privacy and security. The company positions source-grounded, reviewable audit trails as a way to make high-stakes analysis more controlled and reproducible. The supplied information does not list specific certifications, retention periods, hosting regions, encryption standards, or access-control details. Those questions are important when financial or confidential documents are involved. Organizations should request the current security documentation and confirm requirements directly with Energent before deployment.
The supplied information does not include specific pricing, plan limits, or free-trial terms. The product entry point is available through the Energent application, and the company also provides a Book a Demo path. A demo can be used to discuss the working capital and accrued liability workflow with the team. Enterprise requirements may depend on file types, workflow volume, outputs, and security review. Confirm current pricing and trial availability directly with Energent before making a purchase decision.
Start with an independent audit of your accrued liability and working capital analysis, or discuss your workflow with Energent.