Multi-Year Trend
Revenue, gross margin, operating and net result for up to five fiscal years the ledger holds, with growth and margins, and movements above performance materiality called out.
- General ledger alone
How the result is read
Planning analytics (AU-C 315 / ISA 315, AS 2110) read the entity's results against its own history: a margin that jumps, revenue that grows while the result falls, a year out of line with the rest. The years come from the ledger itself, so the trend is only as long as the extract; the comparison is between sums of the classified captions, so it follows the classification the reviewer approved.
The worksheet, on the demo engagement
Multi-Year Trend, as the application draws it for Harrow Precision Engineering Ltd, the fictional demo engagement — one row per fiscal year.
Illustration. Three years from a multi-year extract; the result moved by more than PM in 2025.
Result grid3 rows
| Year | Revenue | Revenue growth | Gross margin | Gross margin % | Operating expenses |
|---|---|---|---|---|---|
| 2025 | 24,810,000.00 | 0.06 | 8,930,000.00 | 0.36 | 5,120,000.00 |
| 2024 | 23,405,000.00 | 0.04 | 8,660,000.00 | 0.37 | 4,980,000.00 |
| 2023 | 22,505,000.00 | 8,100,000.00 | 0.36 | 4,810,000.00 |
In the application
Multi-Year Trend is filed under Planning & analytics, index letter A. "Run all analyses" runs it with every other analysis the ledger can answer. The worksheet states the population it tested on its face — or "Not applicable" with the reason when a column it depends on is empty — and the Excel workbook the engagement exports files it under A, beside an index of the source files with their SHA-256 fingerprints.
Read it with
Run your next audit file test without the Excel crash.
One free engagement to evaluate, valid 60 days. The ledger never leaves the machine.
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- Runs on a fictional engagement
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