Precision Cascade Engine — M&A Due‑Diligence Module v1.0.0 (Audit‑Certified Reproducibility Archive)

Abstract This record releases the Precision Cascade M&A Module v1.0.0: a deterministic, audit‑grade reproducibility archive for corporate due diligence across mergers, acquisitions, divestitures, and related transactions. The module converts financial, operational, legal, cyber, governance, and risk evidence into canonical truth objects governed by explicit validation, provenance, and integrity rules. It enables reproducible reconstruction of business reality without performing valuation, pricing, synergy modelling, or deal strategy. The archive demonstrates how due‑diligence evidence can be validated, sealed, audited, and independently replicated under a unified, domain‑agnostic truth infrastructure. Description Overview This archive implements a full M&A evidence standardisation and audit system using the Precision Cascade Engine. Scope Supported evidence includes: • financial statements • operational telemetry • contracts and legal records • cyber security evidence • governance documentation • risk and insurance data Reference Case The archive includes a complete, audit‑passed synthetic acquisition (BrightWave Technologies) demonstrating end‑to‑end due‑diligence reproducibility. Relationship to the Core Engine This module is a domain‑specific adaptation derived from the Precision Cascade Cosmology Engine and does not modify the underlying engine.