Analytical signals
Signals
A signal is a calculation over a company’s filings, compared with a stated threshold. It tells you where to read more closely. It is analytical evidence, not a finding about the company, and none implies wrongdoing.
At or above threshold today
4,011 of 12,436 tracked companies have at least one signal at its upper threshold, as of 2026-08-25. A signal is a reason to read the filings, not a conclusion about the company.
- ROBERTSON GLOBAL HEALTH SOLUTIONS CORP
- Interest coverage · Interest coverage below 1.0x for 3 consecutive years (BIS-style test; company age is not checked)
- APPLIED MINERALS, INC.
- Interest coverage · Interest coverage below 1.0x for 4 consecutive years (BIS-style test; company age is not checked)
- LUB Liquidating Trust
- Interest coverage · Interest coverage below 1.0x for 4 consecutive years (BIS-style test; company age is not checked)
- EMERGE HEALTH INTERNATIONAL INC
- Interest coverage · Interest coverage below 1.0x for 4 consecutive years (BIS-style test; company age is not checked)
- FOREST CITY ENTERPRISES INC
- Interest coverage · Interest coverage below 1.0x for 4 consecutive years (BIS-style test; company age is not checked)
- STRATEGIC INTERNET INVESTMENTS INC
- Interest coverage · Interest coverage below 1.0x for 4 consecutive years (BIS-style test; company age is not checked)
- GLOBAL ASSET MANAGEMENT GROUP, INC.GAMG
- Earnings quality · Beneish M-Score 13.91 is above the -1.78 cut-off used in the original study
- Quad M Solutions, Inc.
- Interest coverage · Interest coverage below 1.0x for 4 consecutive years (BIS-style test; company age is not checked)
- NORTEL NETWORKS CORP
- Earnings quality · Beneish M-Score 11.34 is above the -1.78 cut-off used in the original study
- OAKRIDGE HOLDINGS INC
- Interest coverage · Interest coverage below 1.0x for 4 consecutive years (BIS-style test; company age is not checked)
- ALSERES PHARMACEUTICALS INC /DE
- Interest coverage · Interest coverage below 1.0x for 3 consecutive years (BIS-style test; company age is not checked)
- CALMARE THERAPEUTICS INC
- Interest coverage · Interest coverage below 1.0x for 4 consecutive years (BIS-style test; company age is not checked)
How to read a result
- Below threshold
- The calculation ran and the result is under its stated threshold.
- Elevated
- The result is above the first threshold. A reason to read the filings, not a conclusion.
- Threshold met
- The result reached the upper threshold. Still analytical evidence, not proof of anything.
- Insufficient data
- The filing does not tag the inputs the calculation needs, so no result is shown.
- Source issue
- A filing or a service the calculation depends on could not be retrieved.
The signals
Earnings quality
P-01
How reported earnings relate to accruals and to changes in receivables, margins and asset quality.
Beneish M-Score (8-ratio model, 1999), supplemented by Sloan accruals (1996).
Basis: XBRL financial data
Subsidiary jurisdictions
P-02
Where the company's significant subsidiaries are domiciled, compared with a configurable list of jurisdictions.
Counts subsidiaries by jurisdiction from Exhibit 21 of the latest 10-K. A mention count, not an ownership or revenue attribution.
Basis: Exhibit 21 · computed on demand
ESG disclosure support
P-03
How many environmental and social claims in the annual report are backed by a target, date or baseline.
A language model extracts claims; every claim must quote the filing verbatim or it is discarded.
Basis: Filing text (AI-assisted, quote-verified)
Effective tax rate
P-05
The gap between the effective and the statutory tax rate, and whether it persists across three years.
Persistence and magnitude of the effective-rate gap. A low rate is often legitimate; the tax footnote explains it.
Basis: XBRL financial data
Pension funding
P-07
The funded ratio of defined-benefit plans against shareholder equity.
Plan assets over benefit obligations from tagged facts; the deficit is scaled against equity.
Basis: XBRL financial data
Insider filing timing
P-08
Whether several insiders filed Form 4 in the 14 days before recent 8-K events.
Counts distinct Form 4 filers ahead of each 8-K over the trailing year. A timing pattern is a reason to read the filings.
Basis: Insider and event filings · computed on demand
Language change
P-09
How the density of uncertainty, negative and litigious wording changed between the latest and prior annual report.
Loughran-McDonald dictionary densities per 1,000 words (2011).
Basis: Filing text · computed on demand
Strategic-review language
P-10
Activist 13D/13G filings, and language about strategic alternatives in MD&A and risk factors.
A deterministic count of 13D filings, plus a quote-verified language read.
Basis: Filing text (AI-assisted, quote-verified)
Carbon-exposed assets
P-11
How asset-heavy the balance sheet is, and whether the filing names carbon-exposed asset classes.
PP&E share of total assets, plus quote-verified extraction of carbon-exposed asset language.
Basis: Filing text (AI-assisted, quote-verified)
Restatement indicators
P-12
How closely reported accruals and financing patterns resemble those of companies that later restated.
Dechow-Ge-Larson-Sloan F-Score, Model 1 (2011). A statistical resemblance, not a finding about this company.
Basis: XBRL financial data
Interest coverage
P-13
Whether operating earnings cover interest expense, and for how many consecutive years they did not.
Coverage below 1.0x for three consecutive years (the BIS definition), with Altman Z'' for context.
Basis: XBRL financial data
Planned, not yet available: Wage data, Director networks, Labour-market concentration.
Read the full methodology for models, citations and limits.