LUCA REPORT

Component: (Network and Hypercube)
Network	100-General Information (http://luca.auditchain.finance/report/role/GeneralInformation)
Hypercube	General Information [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://xbrlsite.com/id

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2025-01-01 \| 2025-12-31
General Information [Set]
Audit Firm Identifier	8f76b84afd
Economic Entity Identifier	30810137d58f76b84afd
Financial Report Balance Sheet Date	2025-12-31
Audit Result Information [Set]
Audit Opinion Date	2026-02-18
Audit Opinion Issued Type	Unqualified

Component: (Network and Hypercube)
Network	110-Transactions (http://luca.auditchain.finance/report/role/Transactions)
Hypercube	Transactions [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://xbrlsite.com/id

Concept [Aspect]	Period [Aspect]
	2024-01-01 \| 2024-12-31
	Entry [Dimension]
	Key176	Key177	Key178	Key179	Key180	Key181	Key182	Key183	Key184	Key185	Key186	Key187	Key188	Key189	Key190	Key191	Key192	Key193	Key194	Key195	Key211	Key196	Key197	Key198	Key203	Key204	Key205	Key206	Key207	Key208	Key209	Key210	All Entries [Member]
Entry [Set]
Entry Code	JE-201	JE-201	JE-202	JE-202	JE-203	JE-203	JE-204	JE-204	JE-205	JE-205	JE-206	JE-206	JE-206	JE-206	JE-207	JE-207	JE-208	JE-208	JE-209	JE-209	JE-209	JE-209	JE-210	JE-210	JE-223	JE-223	JE-224	JE-224	JE-225	JE-225	JE-226	JE-226
Entry Economic Entity	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd
Entry Date	2024-01-01	2024-01-01	2024-01-02	2024-01-02	2024-01-05	2024-01-05	2024-01-10	2024-01-10	2024-01-15	2024-01-15	2024-01-16	2024-01-16	2024-01-16	2024-01-16	2024-01-20	2024-01-20	2024-01-21	2024-01-21	2024-01-25	2024-01-25	2024-01-25	2024-01-25	2024-01-24	2024-01-24	2024-01-28	2024-01-28	2024-01-28	2024-01-28	2024-01-28	2024-01-28	2024-01-29	2024-01-29
Entry Concept	mini:CashAndCashEquivalents	mini:PaidInCapital	mini:CashAndCashEquivalents	mini:LongtermDebt	mini:PropertyPlantAndEquipment	mini:CashAndCashEquivalents	mini:Inventories	mini:AccountsPayable	mini:CostsOfSales	mini:AccountsPayable	mini:Receivables	mini:Sales	mini:CostsOfSales	mini:Inventories	mini:CashAndCashEquivalents	mini:Receivables	mini:AccountsPayable	mini:CashAndCashEquivalents	mini:LongtermDebt	mini:CashAndCashEquivalents	mini:CashAndCashEquivalents	mini:AccruedExpenses	mini:InterestExpense	mini:AccruedExpenses	mini:CostsOfSales	mini:Inventories	mini:DepreciationAndAmortization	mini:PropertyPlantAndEquipment	mini:PropertyPlantAndEquipment	mini:NonoperatingIncomeExpenses	mini:IncomeTaxExpenseBenefit	mini:AccruedExpenses
Entry Event Type Code	mini:ProceedsFromInvestmentsByOwner	mini:InvestmentsByOwner	mini:ProceedsFromAdditionalLongtermBorrowings	mini:AdditionalLongtermBorrowings	mini:CapitalAdditionsPropertyPlantAndEquipment	mini:PaymentForCapitalAdditionsOfPropertyPlantEquipment	mini:PurchasesOfInventoryForSale	mini:PurchasesInventoryForSaleOnAccount	mini:NetIncomeLoss	mini:PurchasesInventoryForSaleOnAccount	mini:IncreaseInReceivablesFromSalesOnAccount	mini:NetIncomeLoss	mini:NetIncomeLoss	mini:DecreaseInInventoriesFromSales	mini:ProceedsFromCollectionOfReceivables	mini:CollectionOfReceivables	mini:DecreaseFromPaymentAccountsPayable	mini:PaymentOfAccountsPayable	mini:RepaymentLongtermBorrowings	mini:PaymentForReductionOfLongtermBorrowings	mini:PaymentOfInterest	mini:DecreaseFromPaymentOfInterest	mini:NetIncomeLoss	mini:InterestAccrued	mini:NetIncomeLoss	mini:InventoryWrittenOff	mini:NetIncomeLoss	mini:DecreaseFromDepreciationAndAmortization	mini:PropertyPlantAndEquipmentWrittenOff	mini:NetIncomeLoss	mini:NetIncomeLoss	mini:InterestAccrued
Entry Description	Investment by owner to open a lemonade stand.	Investment by owner to open a lemonade stand.	Long term borrowing to purchase refrigerator.	Long term borrowing to purchase refrigerator.	Purchase of refrigerator using cash from additional borrowings.	Purchase of refrigerator using cash from additional borrowings.	Purchase of lemons to put intoinventory on account.	Purchase of lemons to put intoinventory on account.	Payment for contractor to work the lemonade stand.	Payment for contractor to work the lemonade stand.	Sales on account.	Sales on account.	Costs related to sales on account.	Costs related to sales on account.	Collection of accounts receivable.	Collection of accounts receivable.	Payment of accounts payable.	Payment of accounts payable.	Payment of long term debt including accrued interest.	Payment of long term debt including accrued interest.	Payment of long term debt including accrued interest.	Payment of long term debt including accrued interest.	Accrual of interest on debt.	Accrual of interest on debt.	Closing entry. Inventory write offs, adjust to physical.	Closing entry. Inventory write offs, adjust to physical.	Closing entry. Depreciation and amortization expensed.	Closing entry. Depreciation and amortization expensed.	Closing entry. Write of of PPE.	Closing entry. Write of of PPE.	Closing entry. Book taxes.	Closing entry. Book taxes.
Entry Amount	10,000	(10,000)	2,000	(2,000)	1,000	(1,000)	5,000	(5,000)	3,000	(3,000)	8,000	(8,000)	2,000	(2,000)	8,000	(8,000)	7,000	(7,000)	1,000	(1,000)	(150)	150	150	(150)	300	(300)	100	(100)	0	0	400	(400)	0
Entry Currency	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD

Component: (Network and Hypercube)
Network	120-Company Trial Balance (http://luca.auditchain.finance/report/role/CompanyTrialBalance)
Hypercube	Working Trial Balance [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://xbrlsite.com/id

Concept [Aspect]	Period [Aspect]
	2022-12-31
	Status [Dimension]
	Prepared by Client [Member]	Adjustments [Member]	Adjusted [Member]
Trial Balance of Accounts [Abstract]
000-1100-00 - BofA Checking	40,000	0	40,000
000-1105-00 - Payroll imprest account - B of A	15,000	0	15,000
000-1107-00 - Petty cash on hand	5,000	0	5,000
000-1200-00 - AR	180,000	50,000	230,000
000-1500-00 - Furniture and fixtures	210,000	0	210,000
000-2150-00 - AP	90,000	0	90,000
000-2300-00 - Note payable Bank of America	50,000	25,000	75,000
000-3200-00 - RE	350,000	0	350,000

Component: (Network and Hypercube)
Network	130-Lead Schedules (http://luca.auditchain.finance/report/role/LeadSchedules)
Hypercube	Lead Schedule [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://xbrlsite.com/id

Concept [Aspect]	Period [Aspect]
	2022-12-31
	Status [Dimension]
	Prepared by Client [Member]	Adjustments [Member]	Adjusted [Member]
Cash and Cash Equivalents [Roll Up]
000-1100-00 - BofA Checking	$ 40,000	$ 0	$ 40,000
000-1105-00 - Payroll imprest account - B of A	15,000	0	15,000
000-1107-00 - Petty cash on hand	5,000	0	5,000
Cash and Cash Equivalents	$ 60,000	$ 0	$ 60,000
Trade Accounts Receivable [Roll Up]
000-1200-00 - AR	$ 180,000	$ 50,000	$ 230,000
Trade Accounts Receivable	$ 180,000	$ 50,000	$ 230,000
Inventories [Roll Up]
000-1300-00 - Inventory on hand	$ 300,000	$ 0	$ 300,000
Inventories	$ 300,000	$ 0	$ 300,000
Property, Plant and Equipment [Roll Up]
000-1500-00 - Furniture and fixtures	$ 210,000	$ 0	$ 210,000
Property, Plant and Equipment	$ 210,000	$ 0	$ 210,000
Trade Accounts Payable [Roll Up]
000-2150-00 - AP	$ 90,000	$ 0	$ 90,000
Trade Payables	$ 90,000	$ 0	$ 90,000
Long-term Debt [Roll Up]
000-2300-00 - Note payable Bank of America	$ 50,000	$ 25,000	$ 75,000
Long-term Debt	$ 50,000	$ 25,000	$ 75,000
Retained Earnings [Roll Up]
000-3200-00 - RE	$ 350,000	$ 0	$ 350,000
Retained Earnings	$ 350,000	$ 0	$ 350,000

Component: (Network and Hypercube)
Network	140-Working Trial Balance (http://luca.auditchain.finance/report/role/WorkingTrialBalance)
Hypercube	Working Trial Balance [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://xbrlsite.com/id

Concept [Aspect]	Period [Aspect]
	2025-12-31
	Dimension [Dimension]
	Prepaired by Client [Member]	Adjustments [Member]	Adjusted Balance [Member]
Working Trial Balance [Roll Up]
Cash and Cash Equivalents	$ 60,000	$ 0	$ 60,000
Trade Accounts Receivable	180,000	50,000	230,000
Inventories	300,000	0	300,000
Prepayments	0	0	0
Property, Plant and Equipment	210,000	0	210,000
Trade Payables	90,000	0	90,000
Accruals	50,000	25,000	75,000
Long-term Debt	420,000	0	420,000
Retained Earnings	190,000	25,000	215,000
Check Sum	$ 0	$ 0	$ 0

Component: (Network and Hypercube)
Network	201-Audit Working Papers Index (http://luca.auditchain.finance/report/role/AuditWorkingPapersIndex)
Hypercube	Audit Working Papers Index [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://xbrlsite.com/id

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2025-01-01 \| 2025-12-31
Workpapers Index [Set]
Cash and Cash Equivalents Section	This is a string.
Receivables Section	This is a string.
Property, Plant and Equipment Section
Payables Section
Accruals Section
Long-term Debt Section
Equity Section
Revenues Section
Expenses Section

Component: (Network and Hypercube)
Network	202-Audit Program (http://luca.auditchain.finance/report/role/AuditProgram)
Hypercube	Audit Program [Hypercube]

Background and Planning [Set]

Audit Program General [Set]

Audit Objectives [Set]

Audit Procedures [Set]

Information Systems [Set]

Key Internal Controls [Set]

Component: (Network and Hypercube)
Network	203-Risk Assessment and Materiality Thresholds (http://luca.auditchain.finance/report/role/RiskAssessment)
Hypercube	Risk Assessment [Hypercube]

Reporting Entity [Aspect]

AAAAAAAAAA | http://xbrlsite.com/id

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2025-01-01 \| 2025-12-31
Risk Assessment [Set]
Inherent Risk	10
Control Risk	20
Detection Risk	40

Component: (Network and Hypercube)
Network	204-Financial Statement Analytics (http://luca.auditchain.finance/report/role/FinancialStatementAnalytics)
Hypercube	Financial Statement Analytics [Hypercube]

Financial Statement Analytics [Set]

Component: (Network and Hypercube)
Network	207-Proposed Adjusting Journal Entries (http://luca.auditchain.finance/report/role/ProposedAdjustingJournalEntries)
Hypercube	Proposed Journal Entries [Hypercube]

Entry [Dimension]

All Entries [Member]

Proposed Journal Entries [Roll Up]

Component: (Network and Hypercube)
Network	208-Summary of Misstatements (http://luca.auditchain.finance/report/role/SummaryOfMisstatements)
Hypercube	Summary of Misstatements [Hypercube]

Misstatements [Set]

Component: (Network and Hypercube)
Network	209-Audit Issues (http://luca.auditchain.finance/report/role/Issues)
Hypercube	Issues [Hypercube]

Audit Issues [Set]

Component: (Network and Hypercube)
Network	361-Schedules-Trade Receivable Aging (http://luca.auditchain.finance/report/role/TradeReceivablesAging)
Hypercube	Trade Receivables Aging [Hypercube]

Reporting Entity [Aspect]	30810137d58f76b84afd \| http://xbrlsite.com/id
Customer [Dimension]	All Customers [Member]

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2025-01-01 \| 2025-12-31
Customer Information [Set]
Customer Identifier	ACME001
Customer Name	Acme LLC
Trade Recivables [Roll Up]
Current Portion of Trade Receivables	$ 456,000
Trade Receivables 31 to 60 Days	20,000
Trade Receivables 61 to 90 Days	100
Trade Receivables 91 to 120 Days	0
Trade Receivables 121 or More Days	285,000
Trade Receivables	$ 761,100

Component: (Network and Hypercube)
Network	391-Schedules-Debt-Heading (http://luca.auditchain.finance/report/role/DebtHeading)
Hypercube	Debt [Hypercube]

Reporting Entity [Aspect]

GH259400TOMPUOLS65II | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2022-01-01 \| 2022-12-31
Document Information [Set]
Document Creation Date	2023-04-27
Document Period End Date	2022-12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Information [Set]
Entity Registrant Name	ABC Company
Current Fiscal Year End Date	2022-12-31
Entity Tax Identification Number	GH259400TOMPUOLS65II

Component: (Network and Hypercube)
Network	392-Schedules-Debt-Instruments (http://luca.auditchain.finance/report/role/DebtInstruments)
Hypercube	Debt [Hypercube]

Reporting Entity [Aspect]

GH259400TOMPUOLS65II | http://standards.iso.org/iso/17442

Concept [Aspect]	Units	Period [Aspect]
		2022-01-01 \| 2022-12-31										2021-12-31
		Instrument [Dimension]										Instrument [Dimension]
		West-One [Member]	Bank of Tacoma [Member]	MCM [Member]	Provident Capital [Member]	Security Pacific Bank [Member]	Hyster Loan #1 [Member]	Hyster Loan #3 [Member]	Provident Capital #2 [Member]	Growers [Member]	All Instruments [Member]	West-One [Member]	Bank of Tacoma [Member]	MCM [Member]	Provident Capital [Member]	Security Pacific Bank [Member]	Hyster Loan #1 [Member]	Hyster Loan #3 [Member]	Provident Capital #2 [Member]	Growers [Member]	All Instruments [Member]
Debt Instrument Details [Set]
Lendor		West One	Bank of Tacoma	MCM	Provident Capital	Security Pacific Bank	Hyster	Hyster	Provident Capital	Growers	BLANK
Security		Equipment	Truck	Equipment	Vehicle	Vehicle	Forklift	Forklift	Truck	Unsecured	BLANK
Interest Rate	Pure	14%	8%	13%	13.23%	10.61%	11.75%	7.759%	15.91%	10%	0%
Last Date Interest Paid		2022-12-31	2022-12-31	2022-12-31	2022-12-31	2022-12-31	2022-12-31	2022-12-31	2022-12-31	2022-12-31	2022-12-31
Debt Amount	iso4217:USD	23,480	85,000	0	33,301	7,955	0	10,984	17,936	52,500	231,156	46,080	0	45,000	43,782	11,991	3,707	0	32,980	57,500	241,040

Component: (Network and Hypercube)
Network	393-Schedules-Debt-Interest (http://luca.auditchain.finance/report/role/DebtInterest)
Hypercube	Debt [Hypercube]

Reporting Entity [Aspect]

GH259400TOMPUOLS65II | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
	2022-01-01 \| 2022-12-31
	Instrument [Dimension]
	West-One [Member]	Bank of Tacoma [Member]	MCM [Member]	Provident Capital [Member]	Security Pacific Bank [Member]	Hyster Loan #1 [Member]	Hyster Loan #3 [Member]	Provident Capital #2 [Member]	Growers [Member]	All Instruments [Member]
Interest Expense [Roll Up]
Interest Paid	$ 4,641	$ 2,273	$ 2,081	$ 5,124	$ 1,115	$ 149	$ 625	$ 4,393	$ 5,515	$ 25,916
Interest Accrued	0	578	0	0	0	0	0	0	963	1,541
Interest Accrual Reversed	0	0	0	0	0	0	0	0	442	442
Interest Expense	$ 4,641	$ 2,851	$ 2,081	$ 5,124	$ 1,115	$ 149	$ 625	$ 4,393	$ 6,036	$ 27,015

Component: (Network and Hypercube)
Network	394-Schedules-Debt-Maturities (http://luca.auditchain.finance/report/role/DebtMaturities)
Hypercube	Debt [Hypercube]

Reporting Entity [Aspect]

GH259400TOMPUOLS65II | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
	2022-12-31										2021-12-31
	Instrument [Dimension]										Instrument [Dimension]
	West-One [Member]	Bank of Tacoma [Member]	MCM [Member]	Provident Capital [Member]	Security Pacific Bank [Member]	Hyster Loan #1 [Member]	Hyster Loan #3 [Member]	Provident Capital #2 [Member]	Growers [Member]	All Instruments [Member]	West-One [Member]	Bank of Tacoma [Member]	MCM [Member]	Provident Capital [Member]	Security Pacific Bank [Member]	Hyster Loan #1 [Member]	Hyster Loan #3 [Member]	Provident Capital #2 [Member]	Growers [Member]	All Instruments [Member]
Debt Maturities [Roll Up]
Current Maturities	$ 23,480	$ 13,600	$ 0	$ 10,555	$ 4,447	$ 0	$ 4,682	$ 17,390	$ 0	$ 74,154
Maturities in Year Two	0	20,400	0	12,003	3,508	0	5,085	546	0	41,542
Maturities in Year Three	0	20,400	0	10,743	0	0	1,217	0	0	32,360
Maturities in Year Four	0	20,400	0	0	0	0	0	0	0	20,400
Maturities in Year Five	0	10,200	0	0	0	0	0	0	0	10,200
Maturities Thereafter	0	0	0	0	0	0	0	0	52,500	52,500
Debt Amount	$ 23,480	$ 85,000	$ 0	$ 33,301	$ 7,955	$ 0	$ 10,984	$ 17,936	$ 52,500	$ 231,156	$ 46,080	$ 0	$ 45,000	$ 43,782	$ 11,991	$ 3,707	$ 0	$ 32,980	$ 57,500	$ 241,040

Component: (Network and Hypercube)
Network	395-Schedules-Debt-Movements (http://luca.auditchain.finance/report/role/DebtMovements)
Hypercube	Debt [Hypercube]

Reporting Entity [Aspect]

GH259400TOMPUOLS65II | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
	2022-01-01 \| 2022-12-31
	Instrument [Dimension]
	West-One [Member]	Bank of Tacoma [Member]	MCM [Member]	Provident Capital [Member]	Security Pacific Bank [Member]	Hyster Loan #1 [Member]	Hyster Loan #3 [Member]	Provident Capital #2 [Member]	Growers [Member]	All Instruments [Member]
Debt [Roll Forward]
Debt Amount, Beginning Balance	$ 46,080	$ 0	$ 45,000	$ 43,782	$ 11,991	$ 3,707	$ 0	$ 32,980	$ 57,500	$ 241,040
Repayment of Debt	22,600	0	45,000	10,481	4,036	3,707	3,453	15,044	5,000	109,321
Additional Borrowings	0	85,000	0	0	0	0	14,437	0	0	99,437
Debt Amount, Ending Balance	$ 23,480	$ 85,000	$ 0	$ 33,301	$ 7,955	$ 0	$ 10,984	$ 17,936	$ 52,500	$ 231,156

Component: (Network and Hypercube)
Network	410-Analytical Procedures (http://luca.auditchain.finance/report/role/AnalyticalProcedures)
Hypercube	Analytical Procedures [Hypercube]

Analytical Procedures [Set]

Period Variance Investigations and Comparison [Set]

Peer Benchmarking Comparison [Set]

Ratio and Trend Analyses [Set]

Component: (Network and Hypercube)
Network	420-Schedules-Analytics-Revenue Build / Unit Economics (http://luca.auditchain.finance/report/role/RevenueBuild)
Hypercube	Revenue Build [Hypercube]

Reporting Entity [Aspect]

GH259400TOMPUOLS65II | http://standards.iso.org/iso/17442

Concept [Aspect]	Units	Period [Aspect]
		2023-01-01 \| 2023-12-31					2022-01-01 \| 2022-12-31					2021-01-01 \| 2021-12-31					2020-01-01 \| 2020-12-31					2019-01-01 \| 2019-12-31					2018-01-01 \| 2018-12-31
		Product [Dimension]					Product [Dimension]					Product [Dimension]					Product [Dimension]					Product [Dimension]					Product [Dimension]
		Product 1 [Member]	Product 2 [Member]	Product 3 [Member]	Product 4 [Member]	All Products [Member]	Product 1 [Member]	Product 2 [Member]	Product 3 [Member]	Product 4 [Member]	All Products [Member]	Product 1 [Member]	Product 2 [Member]	Product 3 [Member]	Product 4 [Member]	All Products [Member]	Product 1 [Member]	Product 2 [Member]	Product 3 [Member]	Product 4 [Member]	All Products [Member]	Product 1 [Member]	Product 2 [Member]	Product 3 [Member]	Product 4 [Member]	All Products [Member]	Product 1 [Member]	Product 2 [Member]	Product 3 [Member]	Product 4 [Member]	All Products [Member]
Revenue Build [Arithmetic]
Quantity Sold	Pure	6	2	5	5	18	5	2	4	3	13	5	1	3	4	13	5	1	3	4	13	5	2	2	4	12	5	1	2	4	11
Price per Unit	iso4217:USD	8	32	10	16	16	8	30	10	16	16	7	29	9	15	15	7	28	8	15	14	7	26	8	15	13	7	25	7	15	13
Cost per Unit	iso4217:USD	2	11	1	9	5	2	11	1	9	5	2	11	1	8	4	2	10	1	8	4	2	10	1	8	4	2	10	1	8	4
Unit Marketing Cost (CAC)	iso4217:USD	3	6	1	3	5	3	5	1	3	5	3	5	1	3	5	3	5	1	3	5	3	5	1	3	5	3	5	1	3	5
Revenue	iso4217:USD	43	64	54	51	212	41	58	41	53	192	39	52	30	55	176	38	46	23	56	163	36	42	17	58	153	35	38	13	60	145
As % of Revenue [Set]
% of Total Revenue	Pure	20%	30%	26%	24%	100%	21%	30%	21%	28%	100%	22%	29%	17%	31%	100%	23%	28%	14%	35%	100%	24%	27%	11%	38%	100%	24%	26%	9%	41%	100%

Component: (Network and Hypercube)
Network	425-Schedules-Analytics-Product Operating Ratios (http://luca.auditchain.finance/report/role/ProductOperatingRatios)
Hypercube	Product Operating Ratios [Hypercube]

Reporting Entity [Aspect]

GH259400TOMPUOLS65II | http://standards.iso.org/iso/17442

Concept [Aspect]	Units	Period [Aspect]
		2023-01-01 \| 2023-12-31					2022-01-01 \| 2022-12-31					2021-01-01 \| 2021-12-31					2020-01-01 \| 2020-12-31					2019-01-01 \| 2019-12-31					2018-01-01 \| 2018-12-31
		Product [Dimension]					Product [Dimension]					Product [Dimension]					Product [Dimension]					Product [Dimension]					Product [Dimension]
		Product 1 [Member]	Product 2 [Member]	Product 3 [Member]	Product 4 [Member]	All Products [Member]	Product 1 [Member]	Product 2 [Member]	Product 3 [Member]	Product 4 [Member]	All Products [Member]	Product 1 [Member]	Product 2 [Member]	Product 3 [Member]	Product 4 [Member]	All Products [Member]	Product 1 [Member]	Product 2 [Member]	Product 3 [Member]	Product 4 [Member]	All Products [Member]	Product 1 [Member]	Product 2 [Member]	Product 3 [Member]	Product 4 [Member]	All Products [Member]	Product 1 [Member]	Product 2 [Member]	Product 3 [Member]	Product 4 [Member]	All Products [Member]
Product Operating Ratios [Set]
Units Growth Percent	Pure	2%	6%	24%	-4%	10%	2%	6%	24%	-4%	10%	2%	6%	24%	-4%	10%	2%	6%	24%	-4%	10%	2%	6%	24%	-4%	10%	2%	6%	24%	-4%	10%
Pricing Growth Percent	Pure	2%	5%	8%	1%	3%	2%	5%	8%	1%	3%	2%	5%	8%	1%	3%	2%	5%	8%	1%	3%	2%	5%	8%	1%	3%	2%	5%	8%	1%	3%
ROAS	Pure	2	6	9	5	8	2	6	9	5	8	2	6	8	5	8	2	5	8	5	7	2	5	7	5	7	2	5	7	5	7
Gross Margin Percent	Pure	71%	65%	89%	44%	74%	71%	65%	89%	44%	74%	71%	63%	88%	45%	67%	71%	62%	87%	46%	61%	71%	61%	87%	46%	62%	71%	60%	86%	47%	63%
LTV/CAC (no recurring here)	Pure	2	4	8	2	5	2	4	8	2	5	2	4	7	2	5	2	3	7	2	5	2	3	6	2	4	2	3	6	2	4
Unit Contribution Margin Percent	Pure	29%	48%	79%	23%	63%	29%	48%	77%	23%	63%	29%	43%	75%	25%	66%	29%	43%	75%	25%	66%	29%	40%	71%	27%	65%	29%	40%	71%	27%	65%

Component: (Network and Hypercube)
Network	426-Schedules-Analytics-Business Operating Ratios (http://luca.auditchain.finance/report/role/BusinessOperatingRatios)
Hypercube	Business Operating Ratios [Hypercube]

Reporting Entity [Aspect]

GH259400TOMPUOLS65II | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2023-01-01 \| 2023-12-31	2022-01-01 \| 2022-12-31	2021-01-01 \| 2021-12-31	2020-01-01 \| 2020-12-31	2019-01-01 \| 2019-12-31	2018-01-01 \| 2018-12-31
Business Operating Ratios [Set]
Revenue Growth Percentage	10.6%	9.1%	7.8%	6.6%	5.6%
EBITDA Growth Percentage	24%	22%	20%	18%	16%
EBITDA Growth Margin Percentage	35%	32%	28%	25%	23%	21%
Contribution Margin Percentage	72%	69%	66%	63%	60%
Growth Margin Percentage	60%	57%	55%	53%	51%	49%
Net Income Margin Percentage	14%	10%	7%	5%	3%	1%

Component: (Network and Hypercube)
Network	427-Schedules-Analytics-Valuation Ratios (http://luca.auditchain.finance/report/role/ValuationRatios)
Hypercube	Valuation Ratios [Hypercube]

Reporting Entity [Aspect]

GH259400TOMPUOLS65II | http://standards.iso.org/iso/17442

Concept [Aspect]	Units	Period [Aspect]
Concept [Aspect]	Units	2023-12-31	2022-12-31	2021-12-31	2020-12-31	2019-12-31	2018-12-31	2017-12-31
Price per Share [Arithmetic]
Market Cap	iso4217:USD	$ 678	$ 678	$ 678	$ 678	$ 678	$ 678
Shares	Shares	5	5	5	5	5	5
Price per Share	iso4217:USD/shares	136	136	136	136	136	136
Net Debt [Arithmetic]
Gross Debt	iso4217:USD	331	325	318	312	306	300
Cash on Hand	iso4217:USD	194	161	137	120	108	100	89
Net Debt	iso4217:USD	$ 137	$ 164	$ 181	$ 192	$ 198	$ 200
Enterprise Value [Set]
Enterprise Value (EV)	iso4217:USD	878	876	870	859	841	815
Leverage [Set]
Debt / EBITDA	Pure	4	5	6	8	9	10
Net Debt / EBITDA	Pure	2	3	386	5	6	7
Debt % EV	Pure	41%	39%	37%	36%	35%	34%
Net Debt % EV	Pure	17%	19%	21%	22%	23%	23%
Valuation [Set]
EV / EBITDA	Pure	29	25	21	17	14	11
Price Earnings Ratio (P/E)	Pure	23	34	52	88	166	521

Component: (Network and Hypercube)
Network	428-Schedules-Analytics-Condensed Income Statement (http://luca.auditchain.finance/report/role/MiniIncomeStatement)
Hypercube	Condensed Income Statement [Hypercube]

Reporting Entity [Aspect]

GH259400TOMPUOLS65II | http://standards.iso.org/iso/17442

Concept [Aspect]	Units	Period [Aspect]
Concept [Aspect]	Units	2023-01-01 \| 2023-12-31	2022-01-01 \| 2022-12-31	2021-01-01 \| 2021-12-31	2020-01-01 \| 2020-12-31	2019-01-01 \| 2019-12-31	2018-01-01 \| 2018-12-31
Net Income [Roll Up]
EBT [Roll Up]
EBIT [Roll Up]
EBITDA [Roll Up]
Gross Profit [Roll Up]
Revenue	iso4217:USD	$ 212	$ 192	$ 176	$ 163	$ 153	$ 145
Variable COGS	iso4217:USD	69	66	64	62	60	59
Fixed COGS	iso4217:USD	16	16	16	15	15	15
Gross Profit	iso4217:USD	127	110	96	86	78	71
Variable SG&A	iso4217:USD	46	43	41	39	38	36
Fixed SG&A	iso4217:USD	6	6	5	6	5	5
EBITDA	iso4217:USD	75	61	50	41	35	30
D&A	iso4217:USD	11	11	11	10	10	10
EBIT	iso4217:USD	64	50	39	31	25	20
Interest	iso4217:USD	20	20	19	19	19	18
EBT	iso4217:USD	44	30	20	12	6	2
Taxes	iso4217:USD	15	10	7	4	2	1
Net Income	iso4217:USD	$ 29	$ 20	$ 13	$ 8	$ 4	$ 1
Shares [Set]
Weighted Average Shares	Shares	5	5	5	5	5	5
EPS	Pure	6	4	3	2	1	0

Component: (Network and Hypercube)
Network	429-Schedules-Analytics-Condensed Cash Flow Statement (http://luca.auditchain.finance/report/role/MiniCashFlowStatement)
Hypercube	Condensed Cash Flow Statement [Hypercube]

Reporting Entity [Aspect]

GH259400TOMPUOLS65II | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2023-01-01 \| 2023-12-31	2022-01-01 \| 2022-12-31	2021-01-01 \| 2021-12-31	2020-01-01 \| 2020-12-31	2019-01-01 \| 2019-12-31	2018-01-01 \| 2018-12-31
Changes in Cash [Set]
Operating Cash Flows [Roll Up]
Net Income	$ 29	$ 20	$ 13	$ 8	$ 4	$ 1
D&A	11	11	11	10	10	10
Other Operating Cash Flow	0	0	0	0	0	0
Operating Cash Flow	40	31	24	18	14	11
Investing Cash Flows [Roll Up]
Cap Ex (=D&A)	(13)	(13)	(13)	(12)	(12)	0
Other Investing Cash Flow	0	0	0	0	0	0
Investing Cash Flow	(13)	(13)	(13)	(12)	(12)	0
Financing Cash Flows [Roll Up]
Debt Raised	6	6	6	6	6	0
Equity Raised	0	0	0	0	0	0
Other Financing Cash Flow	0	0	0	0	0	0
Financing Cash Flow	6	6	6	6	6	0
Changes in Cash	$ 33	$ 24	$ 17	$ 12	$ 8	$ 11
Free Cash Flow [Set]
Unlevered Free Cash Flow	40	30	23	18	14	11
Cash on Hand [Roll Forward]
Cash on Hand, Start	$ 161	$ 137	$ 120	$ 108	$ 100	$ 89
Changes in Cash	33	24	17	12	8	11
Cash on Hand, End	$ 194	$ 161	$ 137	$ 120	$ 108	$ 100

Component: (Network and Hypercube)
Network	430-Schedules-Analytics-Condensed Balance Sheet (http://luca.auditchain.finance/report/role/MiniBalanceSheet)
Hypercube	Condensed Balance Sheet [Hypercube]

Reporting Entity [Aspect]

GH259400TOMPUOLS65II | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2023-12-31	2022-12-31	2021-12-31	2020-12-31	2019-12-31	2018-12-31	2017-12-31
Condensed Balance Sheet [Set]
Cash on Hand	194	161	137	120	108	100	89
Debt	331	325	318	312	306	300
PP&E	110	108	106	104	102	100

Component: (Network and Hypercube)
Network	1110 - Statement - Balance Sheet (http://luca.auditchain.finance/report/role/BalanceSheet2)
Hypercube	Implied

Reporting Entity [Aspect]