INTERACTIVE FORENSIC ANALYTICS

10-K Forensic Red Flag Scanner

Evaluate 2 consecutive years of balance sheet and income statement line items against quantitative forensic accounting models.

KEY FACTS

Computes the 8-variable Beneish M-Score, Sloan Accruals Ratio, and Days Sales Outstanding divergence from public SEC filings.
M-Score values greater than -1.78 indicate an elevated statistical probability of financial statement manipulation.
Pre-loaded with verified historical numbers from Enron (2000), WorldCom (2001), and Luckin Coffee (2019).

Load Historical Enforcement Case Data: Populate audited numbers from landmark SEC restatement filings.

Financial Statement Line Items Amounts in Millions USD / Currency

Line Item Suspect Year (t) Prior Year (t-1)

Revenue

COGS

Receivables

Current Assets

PP&E (Net)

Depreciation

SG&A Expense

Total Assets

Long-Term Debt

Operating CFO

Net Income

Beneish M-Score HIGH RISK

-1.42 threshold: -1.78

Score is greater than -1.78, indicating a high probability of material earnings manipulation.

Days Sales in Receivables (DSRI) 1.37

Measures receivable growth vs. revenue growth. > 1.0 indicates revenue recognition acceleration.

Gross Margin Index (GMI) 0.96

Prior margin divided by current margin. > 1.0 indicates deteriorating gross margins.

Asset Quality Index (AQI) 1.25

Proportion of non-current non-PP&E assets. > 1.0 flags capitalized operating expenses.

Sales Growth Index (SGI) 2.51

High growth companies face intense pressure to sustain market expectations.

Sloan Accrual Ratio -7.7%

Accruals over average assets. Rates above +10% indicate low-quality earnings driven by non-cash entries.

Days Sales Outstanding (DSO) 37.7 days (+10.1d)

Average collection duration. Spikes flag channel stuffing and delayed bad debt recognition.