Anomaly: negative working capital

The Statements tab surfaces a negative_working_capital anomaly: current liabilities exceed current assets.

What this means

The generator flagged the imbalance because it can be a going-concern signal. The flag is informational — it does not block the engagement.

Causes (most common first)

1. Legitimate, e.g. a deferred-revenue-heavy SaaS where customer-prepayments inflate current liabilities. Document on the engagement notes and disclose under going-concern (DISC-003).
2. Legitimate, e.g. a startup operating on customer-supplied cash with negative cash conversion.
3. A long-term liability misclassified as current. Inspect mappings: a row mapped to accruals that should have been provisions_non_current.
4. A current asset misclassified as non-current. Less common but symmetric.

Diagnose

SELECT taxonomy_key, sum(current_year_balance) AS total
  FROM fs_trial_balance_items
  WHERE engagement_id = '<engagementId>'
  GROUP BY taxonomy_key
  ORDER BY total DESC;

Look at the *_payables, accruals, borrowings_current, lease_liabilities_current rows. Anything unusually large is the candidate misclassification.

Fix

• If the working capital is genuinely negative, ensure DISC-003 (Going Concern) is answered with the management's basis for going concern. The notes generator will surface this in the appropriate note.
• If misclassification, override the mapping; regenerate statements.

Related

• Override a mapping
• Complete the disclosure interrogation — DISC-003
• Generate statements