Anil Mehta · Company
Anil wrote this. Everything below is what Corto can show about where it came from and whether it holds up — including what it cannot stand behind.
Where it came from
A goal Corto proposed has a reason it exists. This is that reason, with the record behind it.
No finding sits behind this one. It was written by its owner rather than proposed from the diagnosis, which is not a fault — but it means Corto cannot tell you why it exists, only whether it holds up.
From the interview
Corto asked: Look at this pattern — all four late filings fall in the month after a quarter close. What is going on at that desk in those weeks?
Ramesh ji is alone, no? Quarter close, audit data, filings — all of it on him.
That chain ends at Ours, and funded by us, one of the three destinations.
What Corto read
2Every record under every number in this goal — where it came from, how it was read, and when it was true.
Computed by Corto
Corto's arithmetic, from recordsUsed for: Collection cycle: 74 days down to 55
- The record
- Average days to collect, trailing twelve months
- How read
- arithmetic over the tenant's own records
- True as of
- 25 Aug 2026 · refreshed daily
Tally - outstanding invoices with dates, via the read-only agent
from a filed or system recordUsed for: Nothing older than ninety days on the ledger
- The record
- Open invoices and ageing buckets
- How read
- read-only export from the customer's own accounting system, with their consent
- True as of
- last sync 25 Aug 2026 19:40 · refreshed daily
Why these key results are enough
If every one of them lands, is the goal true? If the answer is no, the goal is measuring the wrong things.
The cycle and the aged balance are the two halves of the same problem. Move both and the cash position has changed; move only one and it has not.
Is it a good goal
5 of 5SMART, checked against the goal itself. Where Corto asks more than SMART does, it says so — it is not a badge, it is what was actually tested.
- S
Specific
holdsThe goal names a change, and leaves every number to its key results.
SMART asks a goal to be specific. Corto asks it to be specific WITHOUT a number in it, so the target can move without rewriting what the company is trying to do.
- M
Measurable
holdsAll 2 key results carry a start value, a target, a unit and the record they are read from.
SMART asks for a number. Corto asks WHERE THE NUMBER COMES FROM — the actual record — because a target nobody can read is not measurable, it is only numeric.
- A
Achievable
holds1 initiative is under it, and every key result reads from a record that exists.
Corto does not judge whether an ambition is realistic — that is the founder's to set. It checks the two things it can see: that somebody is working on it, and that the number can actually be read.
- R
Relevant
holdsIt hangs off the pillar “Cash comes home before it is spent”.
SMART asks whether a goal matters. Corto asks WHAT IT SERVES, by name, all the way up to one of the three destinations — so relevance is a chain you can follow rather than an opinion.
- T
Time-bound
holdsIt runs to FY 2026-27, and nothing is scored before that period begins.
What Corto cannot stand behind
3Read this before you argue with anybody using the rest of the page. A case that states no limit is a sales sheet.
Computed by Corto — Corto's arithmetic, from records
This is Corto's reading rather than a record. It can be wrong in a way a filed number cannot.
What Computed by Corto cannot tell you
any single customer's behavioura promise about future collectioncomparison to another company unless computed identically
What Tally - outstanding invoices with dates, via the read-only agent cannot tell you
why a payment is latea customer's intent or credit standinginvoices raised outside Tallyanything after the last sync
Assembled from records that already existed — the diagnosis, the interview, the derivation registry and the goal itself. Nothing on this page is written about the goal after the fact. The line to the destination