Portfolio · no engagement · not tax advice

A review, from the function to the file.

Peers are screened before a range is trusted. A paragraph is shown only when it was retrieved. The worked example is one fictional hardening group, so every number on this page can be checked.

Open the app GitHub repository See the 2025 analysis

What the bench actually does

01CharacterizeWho owns the recipe, and who faces the customer.

02Choose the methodTNMM when gross mark-ups across hardening plants are not comparable.

03Screen peersThe same function stays in the set. A brand or a principal drops out.

04Test the rangeInterquartile narrowing, then the median under § 1 (3a) AStG.

05DocumentContract, volume, and consideration, including when they differ.

06Check the citationThe critic leaves a paragraph on the page only if it was retrieved.

The 2025 file, in one view

Härtetechnik AG is invented, and so are the peers. In 2023 and 2024 the Polish net cost plus is 5.00% and inside the range. In 2025 the furnace energy rises and the price does not follow.

Bookings612

HTPL net cost plus2.00%

HTUS operating margin10.17%

Material findings3

How a team would use the bench

Open a year. Read the function before the margin. Screen a new company description against the contract-manufacturer profile. Ask a guideline question and see the paragraph, the graph edge, and the critic on the same page. Add a text extract for that session if the note you need is not already in the index. The OECD book itself stays out of the repository.

Open the interactive desk

http://127.0.0.1:8510

docker compose up --build

The link opens the desk on this computer, after Docker is running. English and Deutsch are at the top. Citation accuracy on the 45 published questions is 45/45. Screening five-fold F1 on the portfolio labels is about 94%.