Due Diligence Assessment Report

62/100

Overall Readiness

LOTOMIX BC 6.7 is the current September 2026 / Waterhouse management model, replacing BC 6.4 as the active source and retaining explicit assumptions, launch-year cash use and diligence gates.

MAGNÆRA BC 4.0 has been corrected and reconciled (700-vs-860 contradiction resolved, 33.55% uplift clarified, lead-time separated).

Both platforms have real, downloadable financial model workbooks (Excel) uploaded to the Data Room.

MAGNÆRA has 11 utility-model packages (22 files) filed with OEPM — a meaningful IP perimeter for a physical-digital collectibles business.

LOTOMIX has 1 utility model (U202631087) filed for the PPI modular reader hardware, plus documented LOTOADS software architecture.

MAGNÆRA has real factory production evidence (3 photos + 1 video) of an assembled vending machine unit.

LOTOMIX has documented commercial proof via the Fundación SEUR campaign (370 locations, 60 days, 18.87M estimated impacts).

Both platforms maintain archived/superseded models for audit trail — good governance practice.

Bilingual (ES/EN) documentation across both platforms.

Waterhouse access is covered by signed NDA; access-level classification remains only for confidentiality, PII and role-based review control.

Neither platform has an independent financial audit. All financial figures are management forecasts.

LOTOMIX BC 6.7 has no formal valuation — the former €83.01M reference is archived. This is correctly conservative but may leave investors without a price anchor.

MAGNÆRA trademark M4368071 is filed but not granted. Corporate IP assignment is pending validation.

LOTOMIX FENAMIX 70/30 split scope requires final legal verification of the executed agreement.

LOTOMIX document coverage has improved under the BC 6.7 Data Room refresh; remaining gaps are primarily legal execution, audit, commercial validation, hardware/supplier validation and one PPTX media-URL resolution item.

MAGNÆRA has more real uploaded files (~20 of 52) but key legal documents (WEIMI LOI, corporate assignment) lack fileUrls.

No signed supplier quotations for LOTOMIX hardware (€300/€300/€750 are management assumptions).

No rate cards, insertion orders or proof-of-play evidence for LOTOMIX advertising inventory.

MAGNÆRA Swarovski tier lacks documented licensing agreement — legal note present but agreement missing.

Team due diligence checklist shows items still pending (CVs, role confirmations, agreements, board status).

Formal GDPR/data-protection compliance audit and signed DPAs remain pending.

No insurance documentation (liability, cyber, product).

Conclusion

LOTOMIX Data Room is conditionally ready for Waterhouse review under the signed NDA. BC 6.7 is the sole current financial source; BC 6.4 and BC 6.3 are archived for audit trail only. The signed FENAMIX file is available in the supporting library, with final executed-clause legal verification still required. Remaining items are formal legal execution, GDPR/DPA audit and signatures, independent financial audit, supplier/hardware validation, signed commercial evidence and the PremiaTech PPTX media-URL resolution. MAGNÆRA remains subject to its separate BC 4.0 diligence status.