{"validations":[{"rule":"R1","description":"Bank net transfer ≈ sum of payslip net pay (±2%)","passed":true,"detail":"bank=3994.74 vs payslips=3994.74 (Δ 0.00%)"},{"rule":"R2","description":"Employer-IKA ratio consistent with the register (flagged, not failed, when no register is present)","passed":true,"detail":"payslip-derived 26.00% vs register 26.00% (Δ 0.00pt)"},{"rule":"R3","description":"Payment date present and consistent across documents","passed":true,"detail":"payment_date=2026-01-31"},{"rule":"R4","description":"Register-reported employee count matches the payslips present","passed":true,"detail":"payslips=3; no register headcount to cross-check"}],"analysis_engine":"deterministic-finance-engine","event":{"employee_count":3,"register_gross_total":5500,"period":"2026-01","bank_net_total":3994.74,"gross_total":5500,"register_employer_ika_total":1430,"employer_cost_total":6930,"register_employer_cost_total":6930,"linked_docs":["doc-bank-001","doc-register-001","doc-payslip-001","doc-payslip-002","doc-payslip-003"],"employer_ika_total":1430,"tax_withheld_total":625.26,"cost_gap_pct":35.8,"event_id":"evt-archon-demo-ike-2026-01","hidden_total":2935.26,"cost_gap_amount":1430,"register_employee_count":null,"company":"ARCHON DEMO IKE","employees":[{"employer_cost":2268,"gross":1800,"employee_id":"EMP-001","name":"Nikos Papadopoulos","tax":199.56,"net":1312.44,"employer_ika":468,"employee_ika":288},{"employer_cost":1890,"gross":1500,"employee_id":"EMP-002","name":"Eleni Georgiou","tax":169.5,"net":1090.5,"employer_ika":390,"employee_ika":240},{"employer_cost":2772,"gross":2200,"employee_id":"EMP-003","name":"Dimitris Alexiou","tax":256.2,"net":1591.8,"employer_ika":572,"employee_ika":352}],"employee_ika_total":880},"db_mode":"aws-dynamodb","generated_at":"2026-06-29T13:09:16.469Z","executive_summary":"For 2026-01, ARCHON DEMO IKE's finance close links sales, purchases, bank movement, and payroll controls into one reviewable run.\n\nThe evidence-backed payroll control is material: the bank confirmation shows EUR 3994.74 in net salary transfers to 3 employees — the figure most owners treat as \"payroll cost.\"\n\nThat figure is misleading. The true employer cost for the month is EUR 6930.00. Employer social-security (IKA) contributions of EUR 1430.00 — about 35.8% on top of the net salaries — never appear on the bank confirmation.\n\nIncluding withheld employee IKA and income tax, the bank confirmation understates real payroll cash commitment by EUR 2935.26. Budget against the fused figure, not the bank transfer.","business_intelligence":{"pnl":{"revenue":47200,"cogs":1072.45,"grossProfit":46127.55,"grossMarginPct":97.73,"operatingExpenses":15430,"ebitda":30697.55,"ebitdaMarginPct":65.04,"lines":[{"label":"Net revenue","amount":47200,"note":"Sales invoices, POS, and e-commerce settlement."},{"label":"Purchases / COGS","amount":-1072.45,"note":"Supplier ledger, vendor invoices, and bank outflows."},{"label":"Gross profit","amount":46127.55,"note":"97.7% blended margin."},{"label":"Payroll true cost","amount":-6930,"note":"Gross payroll plus employer social-security contributions."},{"label":"Rent, marketing, admin","amount":-8500,"note":"Recurring non-payroll operating expenses."},{"label":"EBITDA","amount":30697.55,"note":"65.0% operating margin."}]},"cash":{"openingBalance":52000,"closingBalance":79497.55,"netMovement":27497.55,"runwayMonths":5.15,"movements":[{"label":"Opening bank balance","amount":52000,"direction":"balance"},{"label":"Customer collections","amount":44000,"direction":"in"},{"label":"Supplier payments","amount":1072.45,"direction":"out"},{"label":"Payroll net transfers","amount":3994.74,"direction":"out"},{"label":"Payroll taxes / social-security gap","amount":2935.26,"direction":"out"},{"label":"Rent, marketing, admin","amount":8500,"direction":"out"},{"label":"Closing bank balance","amount":79497.55,"direction":"balance"}]},"sales":{"actual":47200,"goal":46500,"attainmentPct":101.51,"weightedMarginPct":66.18,"performance":[{"owner":"Nikos Papadopoulos","segment":"AI Engineering","actual":18500,"goal":17000,"marginPct":68},{"owner":"Eleni Georgiou","segment":"Data & Analytics","actual":12300,"goal":13000,"marginPct":64},{"owner":"Dimitris Alexiou","segment":"Advisory","actual":9800,"goal":10500,"marginPct":71},{"owner":"Sofia Marinou","segment":"Managed Services","actual":6600,"goal":6000,"marginPct":58}]},"purchases":{"total":1072.45,"categories":[{"category":"AI model API","vendor":"Anthropic PBC","amount":300.07,"sharePct":27.98,"risk":"watch"},{"category":"Cloud platform","vendor":"Google Cloud EMEA","amount":256.3,"sharePct":23.9,"risk":"watch"},{"category":"Cloud infrastructure","vendor":"Amazon Web Services","amount":246.48,"sharePct":22.98,"risk":"watch"},{"category":"Utilities (power)","vendor":"Public Power Corporation","amount":184.2,"sharePct":17.18,"risk":"watch"},{"category":"Tolls & travel","vendor":"Attiki Odos AE","amount":85.4,"sharePct":7.96,"risk":"low"}]},"workingCapital":{"receivables":9000,"payables":256.3,"vatPayable":7800,"cashConversionGap":16543.7},"brief":"ARCHON DEMO IKE generated EUR 47200 revenue in 2026-01, reaching 101.5% of the sales goal. The month is profitable: EBITDA is EUR 30698 after true payroll cost, with a 65.0% margin. Every document type is present and cross-linked: payroll reconciles across the bank transfer, register, and payslips, and the only item to watch is supplier concentration in ai model api.","alerts":[{"title":"Profitability is positive","detail":"EBITDA margin is 65.0% after full payroll cost.","severity":"good"},{"title":"Sales goal gap","detail":"Total sales are EUR -700 below monthly goal.","severity":"watch"},{"title":"Supplier concentration","detail":"AI model API is 28.0% of purchase spend.","severity":"risk"},{"title":"Payroll reconciled across documents","detail":"Bank transfer plus employer social-security contributions and withheld amounts tie out to the register; EUR 2935 is only visible once the documents are correlated.","severity":"watch"}]},"citations":[{"id":"SRC-REV","title":"Revenue basis","claim":"P&L revenue is shown net of tax and reconciled from sales documents.","source":"sales_ledger_202601.xlsx","evidence":"€47,200 net revenue, 101.5% goal attainment"},{"id":"SRC-COGS","title":"Purchase basis","claim":"COGS and supplier concentration come from the purchase ledger and bank outflows.","source":"vendor_invoices_202601.pdf","evidence":"€1,072 COGS; AI model API is 28.0%"},{"id":"SRC-CASH","title":"Cash basis","claim":"The account statement reconciles collections, supplier payments, payroll transfers, and closing balance.","source":"bank_confirmation_202601.pdf","evidence":"€79,498 closing cash, 5.2 months runway"},{"id":"SRC-PAY","title":"Payroll control basis","claim":"Employer payroll cost must use the payroll register and payslips, not only the bank transfer.","source":"payroll_register_202601.pdf + employee payslips","evidence":"€6,930 true cost vs €3,995 bank net"}]}