The Buried
Footnote Forensic Linguistics Analysis
on Corporate Disclosure Documents
Year-over-Year Drift AEM
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Certainty language minus hedging language in Risk Factors. Positive = assertive, negative = hedging-heavy.

Not enough filings yet to chart a trajectory. The EKG fills in as more filings are ingested for this issuer.

Balance-sheet trends inventory, receivables, reserves & impairment vs prior year

  • Receivables building faster than sales FY 2025-12-31
    receivables +146% vs revenue +44% · DSO 0.3→0.6 days

Balance-sheet language forensic risk vocabulary shifting in MD&A / financials vs prior year

  • Impairment risk language + numbers
    density 0.5→1.05 / 10k chars (16→29 mentions)
  • Impairment risk language + numbers
    density 0.16→0.5 / 10k chars (5→16 mentions) · new: recoverability, indicators of impairment