Review complete. The FY2026 assumption register has 4 flagged assumptions out of 20:

**Key findings:**
- **2 stale reviews**: Inventory turns (last reviewed March 2025, 293 days ago) and Line of credit interest rate (last reviewed June 2025, 213 days ago) need refreshing.
- **1 unowned assumption**: Merit increase lacks an owner.
- **1 unsourced change**: Average headcount increased from 23.00 to 23.75 FTE in the Current version without recorded source documentation, and feeds the Headcount driver.

**Value changes** (5 total): Active customers dropped from 46 to 44, gross margin improved from 26.2% to 26.6%, headcount rose 0.75 FTE, list prices increased from 4.0% to 4.5%, and DSO extended from 45 to 47 days.

The register review and script output are in `/tmp/spb-assumption-register-fy26-claude-5b_ngi8g/output/`.