Global Preparatory Academy, Inc. — replication accuracy
Replication accuracy asks one question: starting only from the source documents, can we reproduce the rating OEI published? The numerator is the number of independently calculated metrics whose rating equals the published rating (7). The denominator is the number of metrics we could calculate at all from the sources supplied (7 of 9 attempted). Excluded from the denominator: Three-Year Aggregate Net Income, Financial Reporting Requirements — the required source was not provided, so no independent figure exists and the published figure is never adopted in its place. A match here means the published number is reproducible — it does not mean the accounting basis behind it is agreed; basis questions are raised separately in Exceptions - Review Needed.
| Detail | ||||||||
|---|---|---|---|---|---|---|---|---|
| GPA | FY2024-25 | Enrollment Variance | 104% | MS | 104% | MS | EXACT MATCH | Open |
| GPA | FY2024-25 | Current Ratio | 14.68 | MS | 14.68 | MS | EXACT MATCH | Open |
| GPA | FY2024-25 | Days Cash on Hand | 280 | MS | 280 | MS | EXACT MATCH | Open |
| GPA | FY2024-25 | Debt Default | No default | MS | No | MS | EXACT MATCH | Open |
| GPA | FY2024-25 | Debt-to-Asset Ratio | 0.07 | MS | 0.07 | MS | EXACT MATCH | Open |
| GPA | FY2024-25 | Debt Service Coverage Ratio | 30.90 | MS | 30.90 | MS | EXACT MATCH | Open |
| GPA | FY2024-25 | Financial Audit | Unmodified, no findings | MS | MS | MS | EXACT MATCH | Open |