The numbers already exist. The accountability does not.

Numera sits on top of the ledger. Upload actuals, map the mess, assign every material line to an owner, collect a structured Call, and export a pack the board can read.

Honesty over completeness

Measured, mapped, allocated, estimated, unassigned. Every figure carries a source label, including the pack. We do not invent a split to make the screen look finished.

The Call

Finance issues a deadline. The owner answers in the product — explanation, root cause, action, expected impact — and gets a receipt. Email is not the system of record.

The pack is the output

Not a dashboard. A management-control pack: numbers, approved explanations, open issues, and three charts. The system computes. Drafting assistance only writes words.

Sterling Shield, July 2026

A mid-size composite insurer. Motor is soft on renewals. Oil & gas is carrying GWP. Claims are heavy after Lagos flooding. Admin expenses still live in one 2014 general-ledger account and must be split. A dollar bond line is up only because the naira moved.

Many-to-many mapping, including a three-way split of Admin Expenses
Unassigned salaries held in their own bucket — ₦42m, no cost centre
USD securities: real movement vs translation, CBN I&E rate named
June restated. v2 is the board number. v1 kept.

Working period

July 2026 · submitted

Gross written premium: ₦6.4bn
Loss ratio: 68.4%
Expense ratio: 28.4%
Unassigned pool: ₦42m

Source labels travel with every number. Unassigned is a trust feature, not a failure.