The Buried
Footnote Forensic Linguistics Analysis
on Corporate Disclosure Documents
Year-over-Year Drift KGC
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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.

Risk-factor drift item_1a vs prior same-form filing, cosine similarity

  • 40-F 2026-03-26 vs 2025-03-27 75.0% noticeable change
  • 40-F 2025-03-27 vs 2024-03-27 76.8% noticeable change
  • 40-F 2024-03-27 vs 2023-03-31 77.2% noticeable change
  • 40-F 2023-03-31 vs 2022-03-31 98.1% boilerplate

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

  • Receivables building faster than sales FY 2021-12-31
    receivables +85% vs revenue -38% · DSO 10.0→30.1 days