This is an introduction to our approach to forecast reconciliation without using any matrices. The original research is available here: Hyndman, Ahmed, Athanasopoulos and Shang (CSDA, 2011) Athanasopoulos, Ahmed and Hyndman (IJF, 2009) The software is available in the hts package for R with some notes on usage in the vignette. There is also a gentle introduction in our forecasting …