The Buried
Footnote Forensic Linguistics Analysis
on Corporate Disclosure Documents
Year-over-Year Drift TRP
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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 2026-02-13 vs 2025-02-14 99.2% boilerplate
  • 40-F 2025-02-14 vs 2024-02-16 99.5% boilerplate
  • 40-F 2024-02-16 vs 2023-02-14 99.2% boilerplate
  • 40-F 2023-02-14 vs 2022-02-15 84.1% noticeable change

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

  • Receivables building faster than sales FY 2022-12-31
    receivables +17% vs revenue -8% · DSO 84.3→107.5 days
  • Inventory building faster than sales FY 2022-12-31
    inventory +29% vs revenue -8% · DIO 3037.5→15529.1 days
  • Goodwill impairment charge FY 2022-12-31
    $453.0M charge · +0% of assets
  • Receivables building faster than sales FY 2021-12-31
    receivables +43% vs revenue +3% · DSO 60.7→84.3 days

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

  • Impairment risk language + numbers
    density 1.98→3.5 / 10k chars (48→95 mentions)