{"id":"res-fin-board-memo-vs-pl","audience":"finance","category":"fact-checking","technique":"verification","title":"Check a board memo's numbers against the Q3 P&L","free":false,"task":"The CEO's draft board memo quotes Q3 results, and you're the finance check before it goes out. You want only the numbers the Q3 P&L contradicts, as numbered lines in the form \"Memo says X; P&L says Y\", under 60 words total, plain text. Skip numbers that match and claims the P&L doesn't cover, and don't rewrite the memo.","materialLabel":"The Q3 P&L excerpt and the memo paragraph (attached to your prompt automatically)","material":"Q3 2026 P&L EXCERPT - Halden Outdoor Gear (in thousands, final after close)\nRevenue: $8,420\nCost of goods sold: $4,970\nGross profit: $3,450 (gross margin 41%)\nOperating expenses: $2,610\nOperating income: $840\nQ3 2025 revenue (for comparison): $7,650\n\n-----\nCEO MEMO DRAFT (board update)\nQ3 was a strong quarter. Revenue reached $8.4 million, up 10% from Q3 last year. Gross margin improved to 44%, and operating income came in at $1.1 million. Our new wholesale partnership with Ridgeway Sports is already paying off. We kept operating expenses to $2.6 million despite the warehouse move.","rules":[{"type":"maxWords","max":60},{"type":"plainText"}],"mistakes":[{"title":"Not checking the math","why":"\"Up 10%\" needs the prior-year number, and the AI may skip the check or flag it wrongly.","fix":"Say: \"Check percentages against the raw numbers.\"","checks":["r1"]},{"title":"Missing unit changes","why":"The P&L is in thousands and the memo uses millions, so mismatches hide in the conversion.","fix":"Add: \"Convert units before comparing.\"","checks":["r0"]},{"title":"Getting edits","why":"The AI polishes the CEO's wording instead of checking numbers.","fix":"Say: \"List only contradicted numbers. Don't rewrite.\"","checks":["r2"]},{"title":"Trusting the AI to count words","why":"AI is bad at counting. Ask for a total word limit and it often lands 10-20% over.","fix":"Cap each line: \"each line under 12 words.\"","checks":["maxWords"]},{"title":"Getting markdown back","why":"AI defaults to bold labels and headings, which show up as stray symbols in an email to the CEO.","fix":"Ask for \"plain text, no bold, no headings.\"","checks":["plainText"]}],"promptHints":[{"label":"Names the source of truth","patterns":["p&l.{0,30}(only|source|truth)","only.{0,30}p&l","against the p&l"]},{"label":"Asks for contradictions only","patterns":["contradict","only.{0,20}(wrong|errors|mismatch)","skip.{0,30}match"]},{"label":"Handles units and math","patterns":["thousands","convert","units","percent","math"]},{"label":"Sets a length limit","patterns":["\\d+\\s*words","one (short )?sentence","word (limit|count)"]},{"label":"Asks for plain text","patterns":["plain","no bold","no markdown","no formatting","no headings"]}],"hint":"Board memos round numbers and switch units. Tell the AI to convert units, check percentages, and list only what the P&L contradicts.","rubricLabels":["Flags both contradictions: gross margin (memo: 44%; P&L: 41%) and operating income (memo: $1.1 million; P&L: $840 thousand)","Does not flag numbers that match ($8.4 million revenue, up about 10% from $7.65 million, $2.6 million operating expenses) or the Ridgeway claim the P&L doesn't cover","Outputs only numbered lines in the form 'Memo says X; P&L says Y': no intro, no rewritten memo, no commentary on the quarter"]}