[
  {
    "id": "PE-C01",
    "severity": "material",
    "topic": "Catchment units",
    "details": "PDF pp19-20 reports 34,500 new supply / 36,430 absorption. Exact workbook annual totals sum 34,534 / 36,440. Differences not all ordinary nearest-10 rounding (2024 supply 8,942 vs PDF 8,910).",
    "sources": [
      "TARUSH-PE-20260525-PDF",
      "TARUSH-PE-CHECKLIST-XLSX"
    ]
  },
  {
    "id": "PE-C02",
    "severity": "material",
    "topic": "Absorption denominator",
    "details": "Developer table p30 totals ~37,040 units, while catchment p20 totals 36,430 and ticket bands p27 total 36,442. Coverage unresolved.",
    "sources": [
      "TARUSH-PE-20260525-PDF",
      "TARUSH-PE-CHECKLIST-XLSX"
    ]
  },
  {
    "id": "PE-C03",
    "severity": "material",
    "topic": "Supply denominator",
    "details": "p25 unsold snapshot totals 5,400; p28 completion cohorts report 5,120 ready plus 5,285 under-construction unsold (10,405). Do not sum or substitute these until cohort scope is verified.",
    "sources": [
      "TARUSH-PE-20260525-PDF"
    ]
  },
  {
    "id": "PE-C04",
    "severity": "material",
    "topic": "Gera completion",
    "details": "p38 Dec 2028 differs from p49 Dec 2027.",
    "sources": [
      "TARUSH-PE-20260525-PDF"
    ]
  },
  {
    "id": "PE-C05",
    "severity": "material",
    "topic": "Source project plan",
    "details": "p54 strategy uses ~20.07 lakh saleable sq ft, not user 25 lakh. Row unit counts sum 1,488 vs printed total 1,489; reported area and undisclosed factor should not be imported into user strategy.",
    "sources": [
      "TARUSH-PE-20260525-PDF"
    ]
  },
  {
    "id": "PE-C06",
    "severity": "material",
    "topic": "Source forecast",
    "details": "p55 timeline graphic shows 100% at Q1 2029 while tabular forecast continues through Q1 2031. Source forecast is not historical absorption.",
    "sources": [
      "TARUSH-PE-20260525-PDF"
    ]
  },
  {
    "id": "PE-C07",
    "severity": "material",
    "topic": "RERA coverage",
    "details": "Dolce Vita 1,767 detailed rows vs PDF 1,690 launched. Gera 1,246 detailed unit rows vs 1,626 total (380 units summarized separately for towers 5/6/7). Inventory rows not transactions.",
    "sources": [
      "TARUSH-PE-20260525-PDF",
      "TARUSH-PE-RERA-XLSX"
    ]
  },
  {
    "id": "PE-C08",
    "severity": "material",
    "topic": "Area and configuration",
    "details": "Casagrand source workbook has 2 BHK rows >1,000 carpet sqft while PDF p41 reports 852–967. Preserve underlying values and treat as source discrepancy.",
    "sources": [
      "TARUSH-PE-20260525-PDF",
      "TARUSH-PE-RERA-XLSX"
    ]
  },
  {
    "id": "PE-C09",
    "severity": "minor",
    "topic": "Table headings",
    "details": "pp22–23 total column headings say CY18–CY25 while annual columns and table titles are Jan2021–Dec2025. Period captured from explicit columns/title, conflicting raw heading retained.",
    "sources": [
      "TARUSH-PE-20260525-PDF"
    ]
  }
]