Workstream completion, adviser ownership, findings register and valuation impact.
| Finding | Workstream | Severity | Buyer impact | Valuation impact | Owner | Mitigation | Due | Status | Action |
|---|---|---|---|---|---|---|---|---|---|
| Deferred tax provision understated | Corporate | Risk · High | Price adjustment | -42M | Adaeze Okonkwo | Provide revised computation | in 5 days | Open | |
| Top customer contract lacks change-of-control consent | Financial | Risk · Medium | Warranty | -18M | Chuka Okonkwo | Obtain consent letter | in 10 days | Remediation | |
| Pension remittance arrears identified | Tax | Risk · Low | Indemnity | -9M | Ola Adekunle | Settle arrears pre-closing | in 15 days | Closed | |
| Plant insurance cover below replacement value | Legal | Risk · High | Condition precedent | -26M | Tunde Bello | Increase cover | in 5 days | Open | |
| Two supplier contracts expired | Commercial | Risk · Medium | Price adjustment | -5M | Ngozi Uche | Renew agreements | in 10 days | Remediation | |
| Environmental permit renewal pending | Operational | Risk · Low | Warranty | -42M | Kelechi Musa | Provide revised computation | in 15 days | Closed | |
| Unregistered trademark in use | Human resources | Risk · High | Indemnity | -18M | Fatima Danladi | Obtain consent letter | in 5 days | Open | |
| No formal disaster recovery plan | Technology | Risk · Medium | Condition precedent | -9M | Emeka Aigbe | Settle arrears pre-closing | in 10 days | Remediation | |
| Related-party loan undocumented | Cybersecurity | Risk · Low | Price adjustment | -26M | Zainab Yusuf | Increase cover | in 15 days | Closed | |
| Completion accounts basis undefined | Intellectual property | Risk · High | Warranty | -5M | Peter Nkomo | Renew agreements | in 5 days | Open |