# Excel Workbook Handover — preliminary technical report

**Workbook:** `real_sample.xlsx`
**Sheets inspected:** 2 | **Formula cells inspected:** 1

## What needs attention

No broken references, saved Excel errors or sampled external links found by these basic checks. This is NOT a clean bill of health.

## Sheet inventory

| Worksheet | Visibility | Formula cells | Volatile formulas | Cached errors |
|---|---|---:|---:|---:|
| Inputs | visible | 0 | 0 | 0 |
| Summary | visible | 1 | 0 | 0 |

## Cross-sheet data flow (source → consumer)

| Source sheet | Used by | Formula references (approx.) |
|---|---|---:|
| Inputs | Summary | 1 |

## Formula examples for the next owner

**Summary:**
- `B1`: `=Inputs!B2*Inputs!A2`

## Handover questions to ask before changing this file

1. Which sheets are manual inputs, and which are reports or calculations?
2. Are links to external workbooks still valid on the new owner's computer?
3. Which cells should be locked or compared against source data?
4. Is there an approved sample with expected results to regression-test changes?

## Important limitations

- Structural scan only; no formulas were executed or recalculated, and no business logic was verified.
- Cross-sheet references are approximate and may miss dynamic references (INDIRECT), tables, ranges, names, and some 3-D references.
- Does not audit VBA, macros, charts, Power Query, pivots, or all defined-name dependencies.
- Files are processed offline and read-only. No spreadsheet or contents are uploaded.
- Prototype for testing a potential product idea, NOT financial or accounting assurance.