Receivables growth gap
For 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.
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Financial due diligence view
| Fiscal year | Growth gap | Allowance ratio | Accrued swing | OCF / NI | Watch score |
|---|---|---|---|---|---|
| FY2012 | +59.0pp | 0.90% | +213.5% | 1.22x | 70/100 |
| FY2018 | +13.9pp | 0.00% | n/a | 1.30x | 66/100 |
| FY2020 | -35.2pp | 0.00% | n/a | 1.41x | 65/100 |
| FY2022 | -0.5pp | 0.00% | n/a | 1.22x | 64/100 |
| FY2021 | +29.8pp | 0.00% | n/a | 1.10x | 63/100 |
| FY2024 | +11.2pp | 0.00% | +3.4% | 1.26x | 55/100 |
| FY2019 | +0.9pp | 0.00% | n/a | 1.26x | 53/100 |
| FY2023 | +7.5pp | 0.00% | +94.3% | 1.14x | 53/100 |
Higher intensity reflects wider receivables growth gaps, thinner allowance coverage, sharper accrued-liability swings, and larger cash-flow-versus-earnings divergence.
It is a fiscal-year risk matrix generated from financial statements and supporting files. Energent Audit independently recomputes financial metrics, traces each figure to its exact source file, row, and field, and combines warning signals into a review-priority score. The result helps finance, accounting, analyst, and due diligence teams focus on the periods and metrics that need attention instead of manually checking every output.
The workflow is designed for source-grounded analysis, including cases where another AI agent produced the original work. It returns a pass/fail verdict with an evidence trail rather than asking a human reviewer to trust an unexplained answer. Teams can also connect this use case with financial red flag heatmaps and related audit workflows.
For 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.
Allowance coverage was 0.00% on $39.8B of receivables in the latest view. The reported ratio declined from 1.55% in FY2009 to zero from FY2018 onward.
Accrued liabilities reached a latest reported balance of $44.5B. The sharpest observed swing was +213.5% in FY2012, followed by a 94.3% increase in FY2023 and a 14.0% decrease in FY2025.
The latest cash-flow-to-net-income ratio is 1.00x, with operating cash flow minus net income at -$528.0M in FY2025. The largest absolute drift was $24.5B in FY2024.
The video explains how Energent Audit retraces figures to their sources, verifies how they were built, and presents evidence for review.
The report view places findings, source-backed notes, and pass/fail audit information into a reviewable output. The full image is preserved without cropping.
Focus review on the highest-risk fiscal years and signals.
Trace every number to its source file, row, field, and reference.
Recompute financial metrics and derived indicators independently.
See missing values as intentional gaps rather than misleading zeros.
Receive a pass/fail verdict with supporting evidence attached.
Audit deliverables produced by another AI agent, too.
Financial metrics and derived indicators are independently recalculated from the supplied materials.
You see the calculations being checked.
Figures are linked to their sources while receivables, reserves, accruals, cash flow, and earnings signals are evaluated.
You see a fiscal-year risk matrix.
The system surfaces priority periods and issues a pass/fail report with the evidence trail attached.
You see what needs re-checking and why.
94.4%
Accuracy on a published HuggingFace leaderboard, identified as a company claim.
30%
More accurate than the listed second-place alternative in the company’s leaderboard comparison.
45K+
Items in spreadsheets that one user reported Energent AI was able to sort through.
3×
Fewer hallucinations in public evaluations, according to the company.
“The shift is from I have to verify everything to I only need to look at what’s flagged. Check 8 rows, or check 500.”
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| Decision dimension | Energent Audit | Generic AI-generated analysis | Manual review |
|---|---|---|---|
| Independent verification | Independent auditor separate from original AI | Not specified | Human-led |
| Source traceability | File, row, field, and reference evidence | May not provide a complete chain | Depends on reviewer process |
| Risk prioritization | Fiscal-year heatmap and watch score | Narrative output may vary | Reviewer prioritizes manually |
| Missing data handling | Unavailable periods shown as gaps | Not specified | Depends on documentation |
The comparison describes the workflow characteristics supplied for this use case and does not make claims about named competitors.
Extend the heatmap workflow with automated financial due diligence when the objective is to review statements and supporting files for warning signals.
Use AI financial analysis to organize source-grounded findings into repeatable analytical outputs.
When reconciliation and reviewability matter, audit trails and reconciliation keep calculations connected to the evidence used.
For filings and statement-heavy work, SEC 10-K analysis is a related application of source-based document review.
Investigate earnings and operating cash differences with cash flow bridge analysis.
Turn recurring review jobs into multi-step analytical workflows so corrections can become persistent audit rules.
When source materials span PDFs, scans, spreadsheets, and other formats, document parsing and synthesis supports the broader file-processing context described by Energent.ai.
Run a source-grounded audit and move from checking everything to reviewing what is actually flagged.