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

10-K 2021-07-28 10-K 2022-07-28 10-K 2023-07-26 10-K 2024-07-30 10-K 2025-07-29

From 2021-07-28 (10-K) to 2025-07-29 (10-K), this metric increased across 5 filings.


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

  • 10-K 2025-07-29 vs 2024-07-30 98.0% boilerplate
  • 10-K 2024-07-30 vs 2023-07-26 97.7% boilerplate
  • 10-K 2023-07-26 vs 2022-07-28 96.4% boilerplate
  • 10-K 2022-07-28 vs 2021-07-28 80.0% noticeable change

Vanished metrics promoted KPIs that stopped being reported

  • Cannabis Business Revenue promoted across 4 consecutive filings, last seen 2024-07-30, absent from 10-K 2025-07-29 dropped
  • Distribution Business Revenue promoted across 4 consecutive filings, last seen 2024-07-30, absent from 10-K 2025-07-29 dropped
  • Wellness Business Revenue promoted across 4 consecutive filings, last seen 2024-07-30, absent from 10-K 2025-07-29 dropped
  • Beverage Alcohol Business Revenue promoted across 4 consecutive filings, last seen 2024-07-30, absent from 10-K 2025-07-29 dropped

Non-GAAP reconciliation expansion growth in adjusted-figure add-backs vs prior filing

  • 10-K 2022-07-28 2 → 5 add-backs (+3)
    new: A Decrease IN Inventory OF 10000 A Decrease IN Prepaids AND Other Current Assets OF 6000 Consideration Related TO Stock Based Compensation Stock Based Compensation Costs


Auditor’s report opinion, going-concern & control flags, critical audit matters

  • 10-K 2025-07-29 unqualified 1 CAM · auditor since 2017
    • Impairment Assessments of Goodwill and Indefinite-lived Intangible Assets related to Cannabis and Beverage Reporting Units
  • 10-K 2024-07-30 unqualified 1 CAM · auditor since 2017
    • Impairment Assessments of Goodwill and Indefinite-lived Intangible Assets
  • 10-K 2023-07-26 unqualified 1 CAM · auditor since 2017
    • Impairment Assessments of Goodwill and Indefinite-lived Intangible Assets
  • 10-K 2022-07-28 unqualified 2 CAMs · auditor since 2017
    • Impairment Assessments of Goodwill and Indefinite lived Intangible Assets for the Cannabis and Beverage Alcohol Reporting Units
    • Fair value measurement of intangible assets acquired related to the acquisition of Double Diamond Distillery LLC (d/b/a Breckenridge Distillery)
  • 10-K 2021-07-28 unqualified 3 CAMs · auditor since 2017
    • Impairment Assessment of Goodwill and Indefinite-lived Intangible Assets for the Business under development Reporting Unit
    • Fair value measurement of intangible assets acquired and valuation of contingent consideration related to the acquisition of SweetWater Brewery LLC
    • Fair value measurement of intangible assets acquired related to the reverse acquisition of Tilray, Inc.

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

  • Goodwill impairment charge FY 2022-05-31
    $223.93M charge · +4% of assets
  • Goodwill impairment charge FY 2021-05-31
    $41.2M charge · +1% of assets

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

  • Impairment risk language
    density 4.13→3.9 / 10k chars (72→70 mentions) · new: write-off, fair value less costs