Founder Finance & Metrics

Month-end close as first exported: Every planted trap raised; the board update refused to write

Fixed twin: Every gate PASS, the update written, and every metric equal to the ground truth to the cent

From the report

• STRIPE-INTERVAL-MISMATCH · price_team_y

  Contract says interval_months 1 but 21 lines bill 12-month periods: trusting the contract would book each annual invoice as 12x its monthly value.

  Fix: Set prices.price_team_y.interval_months to 12.

• BANK-REVENUE-OUTSIDE-STRIPE · checking, row 160

  9 receipts (22,500.00) are categorized as revenue but are not Stripe payouts and match no offline contract: an enterprise fleet paying by wire would be missing from MRR.

  Fix: Declare the contract in offline_contracts.

• BANK-TRANSFER-UNMATCHED · savings, row 11

  A 60,000.00 sweep to checking has no opposite transfer; the receiving row (ONLINE DEPOSIT REF 88213) is categorized as other income, so the same money would count twice.

  Fix: Add a rule so both legs are categorized as a transfer.

• MODEL-HARDCODED-CELL · Model!H9

  Model!H9 should be =H4*Inputs!$B$9 but holds the typed value 1234.56: it no longer moves with the drivers.

  Fix: Restore the formula; change drivers on the Inputs sheet instead.

• RUNWAY-CASH-START-MISMATCH · Inputs!B3

  Starting cash on Inputs is 900,000.00; the reconciled bank closing cash is 729,327.86, so every runway number would be off.

  Fix: Set Inputs!B3 to the bank closing balance.

What each skill delivers, in run order

1. 1.Finance Exports Intake Every export placed by its exact headers (files it cannot place reported), each bank account's exact columns, date format and failed-row filter proposed, and every Stripe price id mapped, in a first contract.
2. 2.Finance Contract A validated finance-contract.json: price kinds and intervals, MRR policy, amount units, FX source, statement balances, rules, contracts invoiced outside Stripe, payroll split, plan and waivers, with bank headers, dates and every price id checked.
3. 3.Stripe Revenue Ingest Every Stripe invoice line normalized to monthly value in your base currency (annual plans, discounts, prorations, trials, setup fees, refunds, disputes, FX at your rates checked against Stripe), every invoice reconciled to its lines to the cent, no month or invoice missing, and every dropped row listed with its reason.
4. 4.Bank Cash Ingest Bank statements proved row by row against their running and closing balances, every row categorized by your rules, transfers netted, every Stripe payout matched, receipts from customers outside Stripe matched to their contracts, and monthly cash collected, gross and net burn.
5. 5.MRR Movements and Cohorts The monthly MRR waterfall (new, expansion, contraction, churn, reactivation, FX), ARR, logo churn, trailing-12 NRR and GRR and cohort tables, rolling forward exactly and tied to the subscriptions export.
6. 6.SaaS Unit Economics CAC, ARPA, gross margin, CAC payback and burn multiple over a trailing window, each input cited to bank rows, and BLOCKED rather than estimated when an input is missing.
7. 7.Driver Model (.xlsx) A real .xlsx driver model with live formulas (Inputs with the source of every seed, Model, Actuals, Checks), rebuilt each month keeping your edits.
8. 8.Model Integrity Check The workbook proved as you left it, after a save in Numbers or LibreOffice (Excel untested): no typed-over formulas, no #REF!, every formula recomputed, history and plan current, every driver labelled seed, plan or edit; optionally recalculated by LibreOffice too.
9. 9.Runway Scenarios Base, downside and upside runway from the workbook's drivers: months of runway, zero-cash month, break-even, default alive, what must be true and the assumptions behind it, with starting cash tied to the bank to the cent.
10. 10.Investor and Board Update The board update in Markdown and HTML with a source on every number, accepted risks and founder-stated facts labelled, refused while any gate is missing, stale or failing.

What it does not do

1. 1.It is not accounting, tax or legal advice, and its revenue is not GAAP or IFRS revenue recognition. It computes management metrics for a subscription business, with the definitions printed in every output: MRR from Stripe subscription lines covering each month end (plus contracts you declare that are invoiced outside Stripe), and revenue spread over each line's service days.
2. 2.It reads CSV exports: Stripe invoices, invoice line items, subscriptions, itemized balance transactions and payouts, and bank statements. Optionally it pulls the same Stripe tables read-only through the API with a restricted key held in an environment variable (GET requests to Stripe only, version 2024-06-20; tested against a local mock of the API, not a live account). Nothing else leaves your machine. Stripe does not document its Dashboard invoice, subscription and line-item layouts; an export the pack does not recognise is refused with the missing columns named, and renamed columns can be mapped in the contract.
3. 3.History is checked for internal consistency (invoices against lines, charges against invoices, months present, balances against statements, period-end MRR against the subscriptions export), not against an outside source: data missing from every export at once cannot be detected.
4. 4.Foreign currency is converted at the monthly rates you supply, at the rate of each invoice's month, and checked against what Stripe settled within a tolerance (3% by default): a rate wrong by less than that passes. Stripe must settle in your base currency, every bank account must be in it, and zero-decimal currencies are not supported.
5. 5.Contracts invoiced outside Stripe count in MRR as you declare them. The pack checks that the invoice amount equals the declared MRR times the billing period plus a tax rate of at most 30%, that payments arrive, and that terms are 90 days or less, and it flags a contract with no payment yet. It cannot check the contract itself, and receipts are matched by a text in the bank description.
6. 6.Credit notes and tax-inclusive prices are not modelled: refunds and disputes are read from the balance report, and a tax-inclusive invoice fails reconciliation rather than being guessed. Usage-based prices are treated like any other line.
7. 7.MRR conventions: prorations, seat changes and price changes reach MRR on the next full invoice; a plan switch mid-period counts the new plan only; an open invoice stops carrying MRR after 45 days (configurable); a full refund ends MRR from the refund date without restating earlier months; a partial refund changes revenue, not MRR, unless the subscription ends; an invoice that becomes uncollectible removes its whole period, including months already reported (listed as a finding); a coupon ending shows as expansion; a paused subscription shows as churn and then reactivation; a 100%-discounted subscription is not a customer; one Stripe customer id is one customer.
8. 8.Bank categories come from the rules you write and are only as good as them; materiality has a ceiling and an aggregate test, but the pack cannot know that a correctly matched rule is the wrong category. Funding you categorize as financing, and money from or to the owners, never counts as burn; a large one-off other-income receipt is flagged and not run forward, but a recurring-looking one is taken as recurring. The split of payroll by function, which drives CAC and gross margin, is your judgement and the pack will not guess it. CAC is blended (all S&M spend over all first-time customers in the same window, no lag), and gross margin sets earned revenue against COGS paid in the same months.
9. 9.The model is a monthly cash-basis operating model: revenue is the average of opening and closing MRR, collected the month it is earned. It has no balance sheet, receivables, payables, annual prepayment timing, tax or debt; when more than a quarter of MRR is prepaid for several months the model gate fails until you accept that in the contract. Its starting drivers extrapolate recent months; new-customer growth stops after 12 months by default, and runway, break-even and default alive depend on that and every other driver, which the update lists with their sources. Only the first forecast quarter is compared with actual burn.
10. 10.The workbook is checked by the pack's own formula evaluator (a subset of spreadsheet functions) and, when LibreOffice is installed, by a LibreOffice recalculation. Cell number formats are not checked. Workbooks re-saved by Numbers and LibreOffice pass; it has not been opened in Microsoft Excel in testing.
11. 11.The update refuses unreconciled gates, metrics typed into the narrative and a placeholder whose sentence names another metric, but these checks are rules, not an understanding of the sentence: it cannot judge whether the narrative is fair, does not detect numbers written as words, and prints founder-stated facts and asks as unverified. It never sends anything.
12. 12.Gate files and scripts are plain files on your machine, and the owner and approvers who may accept a risk are names written in the same contract, not authenticated people: fingerprints catch changed exports, contracts and derived files, and the install check catches copy mistakes and casual edits to the scripts, but someone who edits a gate file, or a script together with its checksum table, can defeat them. The API pull's manifest is unsigned in the same way: it catches a pulled file edited or swapped by mistake, not one replaced together with its manifest.
13. 13.Requires an AI client that can run commands (Claude Code, Cursor, Codex) and Python 3.9+.