1 · What we do

Reconstruction from source — not review of management reports.

Every financial reporting tool in the market today starts from what management has already reported. PROVEN starts upstream of that — from the source evidence itself. The output is reconstructed independently, then reconciled against what management has provided.

Focused where it matters

PROVEN reconstructs the income statement and the statement of cash flows — the two financial statements where management reporting and source evidence most frequently diverge. Balance sheet items are outside scope by design.

1 · Ingest

Ingest from source

Source documents are pulled directly from the systems where the activity occurred — not from the general ledger or management reports built on top of them.

2 · Reconstruct

Reconstruct independently

The P&L and cash flow statement are rebuilt from source, without reference to management's own financials. The reconstruction is traceable back to individual transactions and counterparties.

3 · Reconcile

Reconcile and surface

Reconstructed output is compared line-by-line to management-reported figures. Variances are classified, documented, and surfaced for review by investment professionals.

2 · Why now

Private markets have outgrown annual verification.

Three forces are converging. Each one on its own would be manageable. Together, they have made the traditional verification model structurally inadequate.

Force one

Capital scale

Private market AUM has grown by a factor of roughly five over the past two decades. The positions being taken against management-reported numbers are far larger than the verification layer was designed to support.

Force two

Regulatory pressure

LPs, regulators, and institutional allocators are applying standards of transparency that were previously reserved for public markets. Annual sampling is no longer enough.

Force three

Technology readiness

Modern source-data infrastructure now makes independent reconstruction economically feasible at institutional scale. What was theoretically desirable a decade ago is now practically achievable.

3 · How it differs

Where PROVEN sits in the intelligence stack.

PROVEN is not a replacement for the general ledger, and not a replacement for the annual audit. It is a third, complementary layer — built for a job the existing layers were not designed to do.

Dimension General Ledger PROVEN Annual Audit
What it represents Management's record of what happened, as classified by the accounting team. An independent reconstruction of what happened, built from source evidence. An attestation that the GL complies with GAAP or IFRS.
Source of data Entries made by the accounting team, often derived from reports. Source documents from the systems of record. Samples drawn from the GL and supporting documentation.
Cadence Continuous, internal to the company. Continuous, independent of the company. Annual, at a point in time.
Best used for Day-to-day operations, tax filings, statutory reporting. Diligence, monitoring, and independent verification of reported results. Investor assurance and GAAP/IFRS compliance attestation.

The three systems are complementary. PROVEN upgrades what the GL and the annual audit cannot provide — continuous, independent, source-verified reconstruction.

4 · Where it applies

Before you commit.
After you have committed.

Pre-investment

Diligence

Independent reconstruction of the target's reported financials, using source evidence, before the commitment is made. PROVEN output is designed to be presented to investment committees and credit committees.

Used by: PE deal teams, VC investment committees, Private Credit underwriters, corporate development teams.

Post-investment

Monitoring

Continuous source-verified reconstruction throughout the hold period. Variances between reported and reconstructed figures are surfaced as they emerge — not at year-end.

Used by: Portfolio monitoring teams, operating partners, credit surveillance, LP reporting functions.

PROVEN does not model reality. It proves it.

Next steps

Have specific questions about scope?

Most institutional buyers have questions before they have a use case. We would rather answer the questions than pitch through them.