OEI Financial Validation Lab

Matchbook Learning Schools of Indiana, 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 (6). 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.