Read-only ingestionSFRS(I) · Full XBRL · materiality SGD 100,000
9 for youAgents: scripted
aXios Global Consultech
AI-Native. Audit-Ready. Done.

CoreAI platform

The CFO's execution engine. Three modules over one set of numbers: reconciliation proves the balances, the close controls the period, and the statements present it — each with its own agents, its own audit trail, and the same rule throughout. The engine owns every figure and a named human owns every conclusion.

Engagement
TMG-FS-FY2025
Tembusu Marine Group Pte. Ltd.
Framework
SFRS(I)
Full XBRL
Year end
31 Dec 2025
Comparatives 2024-12-31
Governed agents
22
Each bounded by a deterministic engine

One set of numbers, three modules

Where each module gets its figures, and what it hands the next one

  1. 1Reconciliation

    Reads the trial balance directly. Proves each balance against support outside the ledger, tests cut-off, and reviews the journal population. Hands the close a certified — or explicitly uncertified — balance sheet.

  2. 2Financial Close

    Reads the reconciliation result rather than recomputing it. Orchestrates the task graph, measures flux against policy thresholds, and refuses the period lock in code until every precondition is met.

  3. 3Financial Statements

    Reads the same trial balance, already consolidated by the group ledger. Maps each account to a presentation line at a human gate, composes the four statements, consolidates the registers into the footnotes and ties them back to the face.

Architecture principles

Non-negotiable. Every one of these is enforced in code, not by convention.

  1. 1Read-only ingestion

    The platform ingests exports. No write path to a client system exists, so modifying a balance is architecturally impossible.

  2. 2Deterministic computation

    Composition, cash flow derivation, reconciliation differences, cut-off effects and tie-outs are pure functions, unit-tested against golden fixtures. An LLM never produces a figure.

  3. 3LLMs propose only

    Mapping suggestions, note prose, evidence opinions, triage and tagging proposals are proposal objects with confidence and rationale — never applied changes.

  4. 4Named humans confirm

    Three gates with role enforcement, and a period lock only the controller can release. Every decision is attributable to a person.

  5. 5Full lineage

    Any figure on the face resolves to FS line → presentation mapping → trial balance account → source file, and every module carries its own slice of one hash-chained log.

The group comprises 12 entities across Singapore, Malaysia, Indonesia, Thailand, Vietnam, Philippines, Hong Kong, Australia. Consolidation is performed in the group ledger before export — this platform does not consolidate a trial balance. It does consolidate the footnote schedules, and proves each one back to the face.