ALDER COMPONENTS — F04 SOURCE PACK
Original fictional teaching case. No real company financial data.
As of 15 August 2026. Target: consolidated USD thousands, calendar year.

Start with S01–S05, account-mapping.csv and additional-observations.csv.
Preserve the originals. Use source-register.json for dates, units and hashes.
Normalize units/signs, choose the restated comparative, align periods, remove
only confirmed duplicates and retain account 6999 as unresolved.

Deliver: FY2024 restated, FY2025, H1 2025, H1 2026 and LTM June 2026;
reconcile H1 2026 ledger to S03; document the FY2024 correction, retained
counterpart of the duplicate, and account 6999 owner/action/evidence needed.
A blank D&A amount is missing, not zero. Do not invent EBITDA.

The worksheet is a learner starter with blank Keep decisions and exception notes.
Solutions are separately placed in worked-solution/. They are public teaching
answers, not an unseen assessment. Full explanations are in course.md.
