The Diligence Findings Summariser

Summarise these diligence findings for the deal team.

Findings:
[PASTE]

Audience: [DEAL TEAM / CLIENT PRINCIPAL / INVESTMENT COMMITTEE]

Produce:
1. Executive summary: the three things that could change the deal
2. Findings by category, each with: what we found, why it matters,
   quantified where I have supplied figures, recommended treatment
3. Classification: deal-breaker / price adjustment / condition /
   warranty / disclose and accept
4. Open items and what is needed to close them
5. Items where we could not verify and the risk that leaves
6. Recommended next steps

Rules: only the supplied findings, no invented quantum, no legal
conclusions, no citations.