{
  "title": "September 2026 CorpDev review",
  "fictional": true,
  "asOf": "2026-09-30",
  "currency": "USD",
  "scale": "millions",
  "period": {
    "start": "2026-09-01",
    "end": "2026-09-30",
    "label": "September 2026",
    "forecastAsOf": "2026-09-15"
  },
  "definitions": {
    "activePipeline": "Only status Active. Hold and Closed are excluded. Indicative enterprise values are uncommitted and are not totaled.",
    "overdueDecision": "Active opportunity with a next decision date strictly before the reporting date.",
    "plBenefit": "Incremental operating P&L benefit after recurring delivery costs, before one-time costs to achieve and tax. Plan, actual, and the retained September 15 forecast cover September only.",
    "cashBenefit": "September gross incremental cash benefit, before cash costs to achieve and tax.",
    "cashCostToAchieve": "September cash paid to implement the initiatives. Positive amounts are cash outflows.",
    "netCashBenefit": "September gross cash benefit less September cash cost to achieve, before tax.",
    "exitAnnualRunRate": "Annualized P&L benefit at September 30 operating conditions. In this fictional example, the September actual benefit is assumed to continue unchanged for 12 months solely to illustrate annualization. This is not a forecast, September earnings, or cash and is never added to either.",
    "openCriticalRisk": "Risk type with severity Critical and status Open. Criticality is an explicit example judgment, not a numeric threshold.",
    "missing": "Null is unknown. Numeric zero is a confirmed zero. Empty template rows do not count as records."
  },
  "pipeline": [
    {
      "id": "D01",
      "company": "Aster Controls",
      "stage": "Screen",
      "sponsor": "Industrial President",
      "gateEntered": "2026-09-10",
      "nextDecision": "2026-09-25",
      "indicativeEV": 120,
      "status": "Active",
      "evidence": "Customer overlap analysis pending"
    },
    {
      "id": "D02",
      "company": "Beacon Workflow",
      "stage": "Explore",
      "sponsor": "Software President",
      "gateEntered": "2026-09-12",
      "nextDecision": "2026-10-05",
      "indicativeEV": 250,
      "status": "Active",
      "evidence": "Product tests in progress"
    },
    {
      "id": "D03",
      "company": "Cedar Analytics",
      "stage": "LOI",
      "sponsor": "Data President",
      "gateEntered": "2026-09-02",
      "nextDecision": "2026-09-29",
      "indicativeEV": 420,
      "status": "Active",
      "evidence": "Revenue bridge under review"
    },
    {
      "id": "D04",
      "company": "Delta Services",
      "stage": "Binding approval",
      "sponsor": "Services President",
      "gateEntered": "2026-09-20",
      "nextDecision": "2026-09-30",
      "indicativeEV": 85,
      "status": "Active",
      "evidence": "Final consent package pending"
    },
    {
      "id": "D05",
      "company": "Elm Components",
      "stage": "Screen",
      "sponsor": "Industrial President",
      "gateEntered": "2026-09-25",
      "nextDecision": "2026-10-12",
      "indicativeEV": 160,
      "status": "Active",
      "evidence": "Plant visit scheduled"
    },
    {
      "id": "D06",
      "company": "Fjord Systems",
      "stage": "Explore",
      "sponsor": "Software President",
      "gateEntered": "2026-09-18",
      "nextDecision": "2026-10-08",
      "indicativeEV": null,
      "status": "Active",
      "evidence": "Indicative price not yet discussed"
    },
    {
      "id": "D07",
      "company": "Grove Logistics",
      "stage": "Explore",
      "sponsor": "Services President",
      "gateEntered": "2026-08-15",
      "nextDecision": "2026-09-15",
      "indicativeEV": 90,
      "status": "Hold",
      "evidence": "Awaiting sponsor capacity"
    },
    {
      "id": "D08",
      "company": "Harbor Tools",
      "stage": "Closed",
      "sponsor": "Industrial President",
      "gateEntered": "2026-08-31",
      "nextDecision": null,
      "indicativeEV": 60,
      "status": "Closed",
      "evidence": "Transferred to integration review"
    }
  ],
  "valueCreation": [
    {
      "id": "V01",
      "deal": "Harbor Tools",
      "initiative": "Procurement contracts",
      "owner": "Procurement VP",
      "originalPeriodPlan": 1.8,
      "actualPeriodPL": 1.5,
      "forecastPeriodPL": 1.7,
      "actualPeriodCash": 1.2,
      "cashCostToAchieve": 0.25,
      "exitAnnualRunRate": 18.0,
      "evidence": "Invoices and signed supplier terms"
    },
    {
      "id": "V02",
      "deal": "Harbor Tools",
      "initiative": "Shared-service consolidation",
      "owner": "Operations VP",
      "originalPeriodPlan": 1.0,
      "actualPeriodPL": 0.9,
      "forecastPeriodPL": 1.0,
      "actualPeriodCash": 0.8,
      "cashCostToAchieve": 0.2,
      "exitAnnualRunRate": 10.8,
      "evidence": "Payroll and service-cost bridge"
    },
    {
      "id": "V03",
      "deal": "Juniper Software",
      "initiative": "Cross-sell contribution",
      "owner": "Commercial VP",
      "originalPeriodPlan": 0.8,
      "actualPeriodPL": 0.6,
      "forecastPeriodPL": 0.7,
      "actualPeriodCash": 0.4,
      "cashCostToAchieve": 0.3,
      "exitAnnualRunRate": 7.2,
      "evidence": "Account-level contribution schedule"
    },
    {
      "id": "V04",
      "deal": "Juniper Software",
      "initiative": "Hosting optimization",
      "owner": "Technology VP",
      "originalPeriodPlan": 0.6,
      "actualPeriodPL": 0.4,
      "forecastPeriodPL": 0.6,
      "actualPeriodCash": 0.2,
      "cashCostToAchieve": 0.15,
      "exitAnnualRunRate": 4.8,
      "evidence": "Provider bills and workload records"
    }
  ],
  "risksAndDecisions": [
    {
      "id": "R01",
      "deal": "Cedar Analytics",
      "type": "Risk",
      "subject": "Customer concentration evidence",
      "owner": "Commercial diligence lead",
      "due": "2026-09-27",
      "gate": "LOI",
      "severity": "Critical",
      "status": "Open",
      "evidence": "Largest-customer renewal not confirmed",
      "nextAction": "Obtain permitted customer evidence"
    },
    {
      "id": "R02",
      "deal": "Beacon Workflow",
      "type": "Decision",
      "subject": "Approve technical diligence scope",
      "owner": "CTO",
      "due": "2026-10-04",
      "gate": "Explore",
      "severity": "High",
      "status": "Open",
      "evidence": "Scope and budget circulated",
      "nextAction": "Approve scope and named reviewers"
    },
    {
      "id": "R03",
      "deal": "Delta Services",
      "type": "Risk",
      "subject": "Contract consent required",
      "owner": "General Counsel",
      "due": "2026-10-02",
      "gate": "Binding approval",
      "severity": "Critical",
      "status": "Open",
      "evidence": "Executed consent not yet received",
      "nextAction": "Confirm condition disposition"
    },
    {
      "id": "R04",
      "deal": "Harbor Tools",
      "type": "Risk",
      "subject": "Payroll readiness",
      "owner": "HR VP",
      "due": "2026-08-28",
      "gate": "Close",
      "severity": "Critical",
      "status": "Closed",
      "evidence": "Parallel payroll reconciled",
      "nextAction": "Closed with evidence retained"
    },
    {
      "id": "R05",
      "deal": "Aster Controls",
      "type": "Decision",
      "subject": "Select customer interview sample",
      "owner": "Business sponsor",
      "due": "2026-09-29",
      "gate": "Screen",
      "severity": "Medium",
      "status": "Open",
      "evidence": "Sample proposal awaiting sponsor",
      "nextAction": "Confirm permitted sample"
    },
    {
      "id": "R06",
      "deal": "Juniper Software",
      "type": "Decision",
      "subject": "Fund hosting migration support",
      "owner": "Technology VP",
      "due": "2026-09-30",
      "gate": "Integration",
      "severity": "High",
      "status": "Open",
      "evidence": "Revised implementation budget ready",
      "nextAction": "Decide resource allocation"
    }
  ],
  "summary": {
    "activeOpportunities": 6,
    "overduePipelineDecisions": 2,
    "openCriticalRisks": 2,
    "originalPeriodPlan": 4.2,
    "actualPeriodPL": 3.4,
    "forecastPeriodPL": 4.0,
    "actualVsPlan": -0.8,
    "actualPeriodCash": 2.6,
    "cashCostToAchieve": 0.9,
    "netPeriodCash": 1.7,
    "exitAnnualRunRate": 40.8,
    "stageCounts": [
      {
        "stage": "Screen",
        "count": 2
      },
      {
        "stage": "Explore",
        "count": 2
      },
      {
        "stage": "LOI",
        "count": 1
      },
      {
        "stage": "Binding approval",
        "count": 1
      }
    ]
  }
}