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.
446 flags.
Nov 14, 2025
2 flags · 10-Ks filed this day!
NAKA
Nakamoto
Late filing notice (NT 10-K or NT 10-Q)
NT 10-Q filed 2025-11-14: the company said its 10-Q would be late
!
JCI
Johnson Controls
Cash from operations lower than net income
Cash from operations $2.6B vs net income $3.3B (FY ending 2025-09-30)
Nov 13, 2025
1 flag · 10-Ks filed this day!
DIS
Walt Disney
Critical audit matters changed
New this year: Amortization of Production Costs Predominantly Monetized as a Group (“As described in Notes 2 and 7 to the consolidated financial statements, production costs that are predominantly monetized as a group (hereinafter referred to as “production costs”) are amortized based on projected usage. For the year ended September 27, 2025, the Company recognized $7,072 million of”). No longer listed: TABLE OF CONTENTS; Annual Goodwill Impairment Assessment - Entertainment Linear Networks and Direct-to-Consumer (DTC) Services Reporting Units
Nov 12, 2025
2 flags · 10-Ks filed this day!
ROK
Rockwell Automation
Critical audit matters changed
New this year: Goodwill and Intangible Assets Valuation - Sensia Reporting Unit (“Subsequent to the annual quantitative test for goodwill impairment, the Company identified a triggering event in the fourth quarter of fiscal 2025. As a result of this triggering event in the fourth quarter, the Company completed an evaluation of the recoverability of long-lived assets along with an”); Commitments and Contingent Liabilities - Asbestos (“The Company has been named as a defendant in lawsuits alleging personal injury as a result of exposure to asbestos that was used in certain components of their products many years ago, including products from divested businesses for which the Company has agreed to defend and indemnify claims. As of ”). No longer listed: Goodwill Valuation - Sensia Reporting Unit
!
HSDT
Solana Company
Late filing notice (NT 10-K or NT 10-Q)
NT 10-Q filed 2025-11-12: the company said its 10-Q would be late
Nov 10, 2025
1 flag · 10-Ks filed this day!
TSN
Tyson Foods
Critical audit matters changed
New this year: Interim Goodwill Impairment Assessment - Beef Reporting Unit (“As described in Note 1 to the consolidated financial statements, the Company’s goodwill balance was $9,469 million as of September 27, 2025. Goodwill is reviewed for impairment at least annually or more frequently if impairment indicators arise. If it is determined, based on qualitative factors, the”). No longer listed: Goodwill Impairment Assessments - Beef Segment Reporting Unit and Certain Reporting Units in the Chicken Segment
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 16, 2025
1 flag · 10-Ks filed this day!
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 25, 2025
1 flag · 10-Ks filed this day!
ABTC
American Bitcoin
Auditor change
8-K item 4.01 (change in certifying accountant) filed 2025-09-25
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 15, 2025
1 flag · 10-Ks filed this day!
Sep 11, 2025
1 flag · 10-Ks filed this day!
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 9, 2025
1 flag · 10-Ks filed this day!
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
Jun 13, 2025
1 flag · 10-Ks filed this day!
May 16, 2025
1 flag · 10-Ks filed this day!
UPXI
Upexi
Late filing notice (NT 10-K or NT 10-Q)
NT 10-Q filed 2025-05-16: the company said its 10-Q would be late (2 in 2 years)
May 15, 2025
1 flag · 10-Ks filed this day!
HYPD
Hyperion DeFi
Late filing notice (NT 10-K or NT 10-Q)
NT 10-Q filed 2025-05-15: the company said its 10-Q would be late (2 in 2 years)
May 7, 2025
1 flag · 10-Ks filed this day!
AXON
Axon Enterprise
Restatement (8-K item 4.02)
8-K item 4.02 (non-reliance on previous financial statements) filed 2025-05-07
May 2, 2025
1 flag · 10-Ks filed this day!
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
Apr 29, 2025
1 flag · 10-Ks filed this day!
Apr 24, 2025
1 flag · 10-Ks filed this day!
DFDV
DeFi Development
Auditor change
8-K item 4.01 (change in certifying accountant) filed 2025-04-24
Apr 18, 2025
1 flag · 10-Ks filed this day!
Mar 31, 2025
2 flags · 10-Ks filed this day!
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FWDI
Forward Industries
Auditor change
8-K item 4.01 (change in certifying accountant) filed 2025-03-31
Mar 25, 2025
1 flag · 10-Ks filed this day!
Mar 13, 2025
2 flags · 10-Ks filed this day!
LII
Lennox International
Auditor change
8-K item 4.01 (change in certifying accountant) filed 2025-03-13
!
CORZ
Core Scientific
Auditor change
8-K item 4.01 (change in certifying accountant) filed 2025-03-13
Mar 11, 2025
1 flag · 10-Ks filed this day!
AES
AES Corporation
Restatement (8-K item 4.02)
8-K item 4.02 (non-reliance on previous financial statements) filed 2025-03-11
Mar 10, 2025
1 flag · 10-Ks filed this day!
Mar 5, 2025
1 flag · 10-Ks filed this day!
TRMB
Trimble Inc.
Late filing notice (NT 10-K or NT 10-Q)
NT 10-K filed 2025-03-05: the company said its 10-K would be late
Mar 3, 2025
1 flag · 10-Ks filed this day!
AES
AES Corporation
Late filing notice (NT 10-K or NT 10-Q)
NT 10-K filed 2025-03-03: the company said its 10-K would be late
Feb 28, 2025
1 flag · 10-Ks filed this day!
Feb 25, 2025
1 flag · 10-Ks filed this day!
CCI
Crown Castle
Late filing notice (NT 10-K or NT 10-Q)
NT 10-K filed 2025-02-25: the company said its 10-K would be late
Feb 11, 2025
1 flag · 10-Ks filed this day!
SMCI
Supermicro
Late filing notice (NT 10-K or NT 10-Q)
NT 10-Q filed 2025-02-11: the company said its 10-Q would be late (2 in 2 years)
Feb 6, 2025
1 flag · 10-Ks filed this day!
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
Dec 10, 2024
1 flag · 10-Ks filed this day!
Dec 2, 2024
1 flag · 10-Ks filed this day!
CLSK
CleanSpark
Late filing notice (NT 10-K or NT 10-Q)
NT 10-K filed 2024-12-02: the company said its 10-K would be late
Nov 25, 2024
1 flag · 10-Ks filed this day!
BMNR
Bitmine Immersion Technologies
Late filing notice (NT 10-K or NT 10-Q)
NT 10-K filed 2024-11-25: the company said its 10-K would be late
Nov 18, 2024
1 flag · 10-Ks filed this day!
Nov 12, 2024
1 flag · 10-Ks filed this day!
ADM
Archer Daniels Midland
Late filing notice (NT 10-K or NT 10-Q)
NT 10-Q filed 2024-11-12: the company said its 10-Q would be late
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.