Begin with reliable historical results, then connect each forecast change to an action, cost and supporting record. Supplier terms, capacity plans or genuine customer commitments may help where they fit the actual recovery strategy.
Explain departures from history
Show why the new owner expects different outcomes and identify dependencies that remain unresolved. Keep seller claims separate from documented facts. Include the additional capital and management arrangements needed to execute the plan, alongside the acquisition documents and source trail.
Avoid presenting a spreadsheet’s growth formula as independent evidence that the enterprise will become more than marginal. Distinguish what the seller says from what the records show, and keep the two physically apart in the file. A seller’s description may be evidence of what the seller asserts, but it does not independently substantiate a forecast.
Begin with reliable historical results, then connect each forecast change to a specific action, its cost and the record supporting it. Identify the dependencies still unresolved rather than smoothing them, and include the additional capital and management arrangements the plan requires alongside the acquisition documents and the source trail. A growth formula in a spreadsheet is arithmetic and not independent evidence that the enterprise will become more than marginal.