[Timestamp: 26_0507 19:26:18] [Session-ID: 8724e33f-043d-4fac-9950-a90f6c305833] [Runtime: copilot_cli] [Agent: financial_analyst] [Project: Based Resilience House] [Access-Tier: matias-only]

# HROI Review Remediation Log

## Review result

Second-lane review returned `ISSUES` on the first HROI package pass. The review was correct on the workbook static-value and first-send-deck gaps. This log records the remediation.

## Remediated blockers

| ID | Finding | Action taken |
| --- | --- | --- |
| B1 | A true HROI-corrected deck artifact did not exist. | Created a new 13-slide first-send PPTX: `brh_lippold_investor_pitch_deck_v4.1_hroi_first_send_13_slide_26_0507.pptx`. |
| B2 | No first-send 13-slide deck existed. | Same remediation: separate first-send PPTX created; v4.0 remains diligence source. |
| B3 | Workbook `02_HROI_Revenue_Cases` displayed blank formula outputs to static reviewers and later needed MC's revenue-floor correction. | Replaced formulas with static visible values and relabelled EUR 0.5m as the flat current MSC/MSB Breakfast revenue floor rather than speculative new-product revenue. |
| B4 | Workbook `03_2026_Product_Bridge` total rows displayed blank formula outputs and later needed current-floor separation. | Replaced formula totals with static visible values: EUR 500k current floor, EUR 2.0m incremental expansion, EUR 2.5m expansion ceiling. |
| B5 | Workbook `04_Runway_Use_Of_Funds` total displayed blank formula output. | Replaced formula total with static EUR 1.0m. |

## Remediated residual risks

| ID | Finding | Action taken |
| --- | --- | --- |
| R1 | 2025 product component sum did not reconcile to total revenue. | Added `Other / transition revenue reconciliation` row for EUR 37,651 in `01_Original_Model_Bridge`. |
| R2 | EUR 2.5m label differed from earlier critical review. | Added bridge note in master memo: critical review's EUR 2.5m control case is now this memo's expansion ceiling; EUR 0.5m flat current MSC/MSB Breakfast revenue floor sits below it. |
| R3 | Minor rounding differences. | Kept rounded memo presentation but workbook now carries exact source-model bridge values and reconciliation note. |
| R4 | No gross-margin bridge. | Added `08_Package_Margins` sheet with direct cost %, gross profit, gross margin %, and product-level gates. |
| R5 | No named design-partner pipeline. | Kept as an explicit open pre-send item; cannot be solved without source names from MC/Lippold. |
| R6 | Gate owners were agent names. | Replaced gate owners with MC / Lippold / counsel / finance / deck owner / review roles. |
| R7 | KPI targets qualitative. | Added numeric year-1 KPI targets in `05_HROI_KPIs`. |
| R8 | v4.1 deck binary ambiguity. | Avoided modifying or renaming the v4.0 diligence deck; created a clearly separate first-send deck artifact. |
| R9 | Slide 10 EUR 34.8m caveat needed. | First-send deck excludes the high figure; deck surgery map instructs keeping legacy high scenario in appendix only. |
| R10 | Investor-release gates under-specified. | Added `09_Investor_Release_Gates` sheet with management, legal/counsel, financial, claims, public-support, cap-table, model/deck, and redaction gates. |

## Final hygiene closure

| Item | Action |
| --- | --- |
| First-send PPTX text extract | Created `hroi_first_send_deck_text_extract_26_0507.md`. |
| First-send high-scenario scan | Removed explicit EUR 8.61m legacy-high figure from the first-send PPTX; the detailed high scenario is now only referenced as appendix/diligence. |
| Unsafe phrase scan | Text extract scan returned clear for `8.61`, `17.69`, `17.7`, `34.75`, `34.8`, `historical Resilience House revenue`, `fully automated`, `mature SaaS`, and `awarded unrestricted cash`. |
| Binary integrity | PPTX and XLSX zip integrity checks passed. |
| Revenue-floor sync | Patched deck, workbook, narrative pack, master memo, and prior-session executive-summary copies so EUR 0.5m is the flat current MSC/MSB Breakfast event-revenue floor from prior-year generated revenue expected to repeat this year. |

## Remaining open item

The only material open item that cannot be completed from current files is the **named or anonymized design-partner pipeline**. Before external send, MC/Lippold should supply or approve a coded target list for:

1. 3-5 design partner conversations;
2. at least 2 paid pilot targets;
3. any known sponsor/operator/investor prospects that can credibly support incremental revenue above the 2026 MSC/MSB floor.

## Prior-session sync note

Session `c7b9f49b-5387-4a62-8aa6-f290f8bdd7f7` produced the model executive summary DOCX from the same 26_0507 HROI overlay. Synced copies are now filed beside the originals with `_revenue_floor_synced_26_0507` suffix. The controlling reconciliation is:

| Figure | Correct current use |
| --- | --- |
| EUR 0.5m | Flat current MSC/MSB Breakfast event-revenue floor; prior-year generated revenue expected to repeat this year. |
| EUR 2.5m | 2026 expansion ceiling including the EUR 0.5m floor and EUR 2.0m incremental new revenue. |
| EUR 8.61m / 17.69m / 34.75m | Legacy high scenario for diligence appendix only. |