| Demand, price, channel margin and SKU mix by period | Cash-flow boundary matches the investment decision | Reconcile every capital item to scope and payment timing | Version-controlled cash-flow and assumption workbook |
| Installed capital, startup, contingency and working-capital cash flows | Production and revenue derive from supported demand and good output | Audit formulas, units, signs and time-period alignment | Base, downside and supported-upside scenario summary |
| Scheduled hours, ramp-up, utilization, yield and saleable-output assumptions | Capital and operating assumptions have dated traceable sources | Compare production volume with treatment, packing and dispatch capacity | Sensitivity, break-even and decision-driver analysis |
| Labor, utilities, packaging, treatment, maintenance, waste and major replacements | Ranking remains understandable under material downside cases | Run utilization, yield, margin, delay and exchange-rate sensitivities | Investment memo with exclusions, evidence gaps and approval owner |