Overview Multi‑Tier Consolidation

Overview — Real Data

1) Consolidated (Direct Share)

ParentChildOwnership %Child NetParent Share

2) Trend & Variance (Group GL)

3/4) Ratios & Margins

CompanyD/EIntCov (proxy)Gross %Oper %Net %ROAROE

5) Intercompany (from GL)

CompanyCounterpartyDebitCredit

6/7/8) Top Movers (GL Net)

CompanyNet Movement

9) Ownership Influence (Ownership % vs ROE)

10) Scenario Modeling (Direct Share)

Parent share of child Net Income:

Multi‑Tier Consolidation & Eliminations

%
%

Effective Ownership Map

CompanyEffective %TierTypePath
MetricAmount

Intercompany Elimination Schedule (Preview)

CompanyCounterpartyDebitCreditNet

GL Trend (Group)