Accounting flags
Every accounting check that came out marked, across all 532 companies, newest filing first. Each row quotes or states what the filing says and links to it. A marked check is something to read in the filing. It is not a verdict on the company, and nothing here is ranked.
Material impairment (8-K item 2.06)
- What it measures
- Whether the company told the SEC it expects a material charge for impaired assets, such as goodwill.
- When it is marked
- An 8-K item 2.06 in the last 2 years.
- What it does not mean
- A non-cash write-down. It says an earlier value was too high, not that the business is failing or that cash ran out.
19 flags of this kind.
Jun 30, 2026
1 flag · 10-Ks filed this day!
APD
Air Products
Material impairment (8-K item 2.06)
8-K item 2.06 (material impairments) filed 2026-06-30 (2 in 2 years): “On June 26, 2026, Air Products and Chemicals, Inc. (the “Company”) determined that, as part of a review initiated by its Board of Directors and Chief Executive Officer, it would exit projects to develop a clean energy complex to produce low carbon hydrogen and ammonia in Louisiana (the “Louisiana Clean Energy Complex”), a facility to produce green hydrogen in Arizona (the “Casa Grande Project”)…”
May 29, 2026
1 flag · 10-Ks filed this day!
BXP
BXP, Inc.
Material impairment (8-K item 2.06)
8-K item 2.06 (material impairments) filed 2026-05-29: “Consistent with the strategic asset sales plan outlined at BXP, Inc.’s September 2025 Investor Day, on May 27, 2026, a subsidiary of Boston Properties Limited Partnership (“BPLP”) entered into an agreement to sell certain property (the "Property") comprised of (1) the leasehold interest in the real property commonly known as Sumner Square, located at the corner of 17th and M Street, NW in…”
Apr 8, 2026
1 flag · 10-Ks filed this day!
MOS
Mosaic
Material impairment (8-K item 2.06)
8-K item 2.06 (material impairments) filed 2026-04-08: “On April 8, 2026, The Mosaic Company (the "Company") announced that it will begin the process of idling and demobilizing its Araxá Mining and Chemical Complex and idling related mining activities at the Patrocínio Complex in Brazil. (the "Araxá Idling"). The Company currently anticipates recording a pre-tax book impact of $350 to $400 million in the first quarter of 2026 with $275 to $300 million…”
Feb 4, 2026
1 flag · 10-Ks filed this day!
WDAY
Workday, Inc.
Material impairment (8-K item 2.06)
8-K item 2.06 (material impairments) filed 2026-02-04 (2 in 2 years)
Jan 16, 2026
1 flag · 10-Ks filed this day!
AES
AES Corporation
Material impairment (8-K item 2.06)
8-K item 2.06 (material impairments) filed 2026-01-16: “The AES Corporation’s (“AES”) Maritza power plant in Bulgaria is operating under a Power Purchase Agreement (“PPA”) that expires in May 2026. Although negotiations are underway for a new PPA and other alternatives to realize additional value are being considered, no agreements have been reached. Further, in the fourth quarter of 2025, the Company made the decision not to invest in a conversion of…”
Dec 15, 2025
2 flags · 10-Ks filed this day!
ZBRA
Zebra Technologies
Material impairment (8-K item 2.06)
8-K item 2.06 (material impairments) filed 2025-12-15: “and are incorporated by reference herein. SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. ZEBRA TECHNOLOGIES CORPORATION Date: December 15, 2025 By: /s/ Cristen Kogl Cristen Kogl Chief Legal Officer, General Counsel & Corporate Secretary”
!
F
Ford Motor Company
Material impairment (8-K item 2.06)
8-K item 2.06 (material impairments) filed 2025-12-15: “As previously disclosed, although we are investing in our electric vehicle (“EV”) strategy, we anticipate that the market for EVs will continue to be challenging. As a result, we are taking several actions to adjust our business strategy, which impact our EV manufacturing capacity and product roadmap. BlueOval SK, LLC On December 9, 2025, Ford Motor Company (“Ford”), SK On Co., Ltd. (“SK On”), SK…”
Dec 5, 2025
1 flag · 10-Ks filed this day!
KR
Kroger
Material impairment (8-K item 2.06)
8-K item 2.06 (material impairments) filed 2025-12-05 (2 in 2 years)
Dec 4, 2025
1 flag · 10-Ks filed this day!
PKG
Packaging Corporation of America
Material impairment (8-K item 2.06)
8-K item 2.06 (material impairments) filed 2025-12-04
Nov 17, 2025
1 flag · 10-Ks filed this day!
ON
ON Semiconductor
Material impairment (8-K item 2.06)
8-K item 2.06 (material impairments) filed 2025-11-17 (2 in 2 years): “During the first quarter of 2025, ON Semiconductor Corporation (the “Company” or “we” and, together with its subsidiaries, “onsemi”) announced restructuring and cost reduction initiatives based on an evaluation of its operating structure, business strategy, manufacturing technologies and internal capabilities to realign internal manufacturing capacity and capabilities with anticipated long-term…”
Oct 27, 2025
1 flag · 10-Ks filed this day!
ALB
Albemarle Corporation
Material impairment (8-K item 2.06)
8-K item 2.06 (material impairments) filed 2025-10-27
Oct 14, 2025
1 flag · 10-Ks filed this day!
GM
General Motors
Material impairment (8-K item 2.06)
8-K item 2.06 (material impairments) filed 2025-10-14 (2 in 2 years)
Sep 24, 2025
1 flag · 10-Ks filed this day!
C
Citigroup
Material impairment (8-K item 2.06)
8-K item 2.06 (material impairments) filed 2025-09-24
Sep 9, 2025
1 flag · 10-Ks filed this day!
FITB
Fifth Third Bancorp
Material impairment (8-K item 2.06)
8-K item 2.06 (material impairments) filed 2025-09-09
Aug 21, 2025
1 flag · 10-Ks filed this day!
IP
International Paper
Material impairment (8-K item 2.06)
8-K item 2.06 (material impairments) filed 2025-08-21 (3 in 2 years)
Jul 7, 2025
1 flag · 10-Ks filed this day!
DOW
Dow Inc.
Material impairment (8-K item 2.06)
8-K item 2.06 (material impairments) filed 2025-07-07
Apr 30, 2025
1 flag · 10-Ks filed this day!
SW
Smurfit Westrock
Material impairment (8-K item 2.06)
8-K item 2.06 (material impairments) filed 2025-04-30
Jan 10, 2025
1 flag · 10-Ks filed this day!
ABBV
AbbVie
Material impairment (8-K item 2.06)
8-K item 2.06 (material impairments) filed 2025-01-10
Dec 18, 2024
1 flag · 10-Ks filed this day!
TXT
Textron
Material impairment (8-K item 2.06)
8-K item 2.06 (material impairments) filed 2024-12-18
How each check works
what it measures, the threshold, what it does not mean
| Check | What it measures | When it is marked | What it does not mean |
|---|---|---|---|
| Receivables growing faster than revenue | Whether customers owe more, relative to sales, than a year ago. | Receivables grew more than 10 percentage points faster than revenue, and grew. | Not proof that revenue is overstated. A large deal at year end, longer payment terms or an acquisition can do the same. |
| Cash from operations lower than net income | Whether reported profit is backed by cash from the business. | Cash from operations is below net income. Not computed for banks and other financial companies. | Common in fast-growing or seasonal companies. It is a question to ask, not a failure. |
| Inventory growing faster than revenue | Whether stock is piling up relative to sales. | Inventory grew more than 10 percentage points faster than revenue, and grew. | May be a planned build ahead of a product launch or a supply-chain change. |
| Auditor change | Whether the company changed its auditor. | An 8-K item 4.01 in the last 2 years, or a different auditor name in the two latest 10-Ks. | Often routine: rotation, a tender, or an audit firm merger. |
| Going concern language | Whether the 10-K states substantial doubt about continuing as a going concern. | A sentence to that effect is found in the 10-K text. Quoted as filed. | The wording is the company's, not our estimate. It can also appear in a sentence saying the doubt was removed. |
| Restatement (8-K item 4.02) | Whether the company said earlier financial statements should no longer be relied on. | An 8-K item 4.02 in the last 2 years. | Some restatements are small and do not change the picture. |
| Late filing notice | Whether the company asked for more time to file a 10-K or 10-Q. | An NT 10-K or NT 10-Q in the last 2 years. | Delays can be technical and one-off. |
| Critical audit matters changed | Which topics the auditor singled out as most difficult, and whether they changed. | A matter is new in the latest 10-K compared with the one before. | A new matter shows where the auditor spent its effort, not that something is wrong. |
| Material weakness in internal control | Whether the 10-K concludes that internal control over financial reporting was not effective because of a material weakness. | A sentence in the 10-K text concludes that controls were not effective because of a material weakness, quoted as filed. Sentences that say there is none, that one could occur, or that an earlier one was fixed are not marked. | It is the company's or the auditor's own wording, not our estimate. Many are about one account or process and are fixed within a year. It does not say the numbers are wrong. |
| Material impairment (8-K item 2.06) | Whether the company told the SEC it expects a material charge for impaired assets, such as goodwill. | An 8-K item 2.06 in the last 2 years. | A non-cash write-down. It says an earlier value was too high, not that the business is failing or that cash ran out. |
| Bankruptcy (8-K item 1.03) | Whether the company filed for bankruptcy or receivership. | An 8-K item 1.03 in the last 2 years. | The filing is the company's own and is a fact. It does not say what shareholders will get or whether the business continues. |
The 10-point threshold is our choice, not an academic result. Every check cites the filing and the line items it used.