Who it is for. Any business owner who wants a fast, honest read on their website before spending another dollar on marketing.
At least three specific, fixable problems named in the report, or it is refunded.
Titles, descriptions, headings, speed, mobile rendering, images, internal links, schema, indexability and the basics that decide whether Google trusts the page. Every number in the report comes from a live crawl of your site, never from a template.
The measurement is. The judgment is not. Sammy reads every report before it goes out, and the three fixes are chosen by what they cost your business, not by what is easiest to find.
Then the report says so, and you still get the three most valuable things to do next. If we cannot name three fixable problems, you get your money back.