Before you greenlight a deal, run these revenue consistency tests on tax returns, bank statements, and accounting exports. Each one takes less than 10 minutes and gives your credit memo a defensible stance on top-line stability.

1. Quarter-over-quarter heat map

Stack the last eight quarters of revenue in a simple matrix and apply conditional formatting. Sudden color swings flag customer churn or production hiccups that deserve a note in the memo.

2. Deposit concentration ratio

Divide the top five customers�� deposits by total deposits during the review window. Anything above 45% concentration indicates dependency risk and should trigger mitigants.

3. Rolling 90-day trailing average

Plot a rolling average line on top of monthly revenue. A downward slope over two consecutive 90-day windows warrants a sensitivity case in your approval package.

4. Invoice aging trend

If 60-day aging buckets balloon compared to the prior year, it may signal looser credit terms or customer distress.

5. Sales tax remittance check

Compare reported revenue with sales-tax filings when available. Material gaps could hint at underreported revenue or accounting errors.