Accounting Anomalies by Sector
The ten-item Enron checklist (Beneish M, C-Score, DSRI, ROIC vs WACC, leverage, goodwill, Exhibit 21 complexity, auditor fees and tenure, related parties, 8-K departures) scored weekly for every company with filed statements. Anomalies are questions, not verdicts — utilities and REITs trip leverage by design; the point is to know which questions to ask before buying. Read the guide
Scored
1,735
Clean (0 items)
259
3+ items
342
Sectors
12
Which items trip most often
1. Income statement
732
2. Balance sheet
745
3. Value creation
496
4. Financial distress
552
5. Related parties
2
6. Auditor fees
0
7. M&A
68
8. Jurisdiction
10
9. Insiders & auditors
213
10. Complexity
3
Sectors, cleanest first
Cleanest overall — 0 items, largest companies
| Stock | Mkt cap | Yield | Items | Items flagged |
|---|---|---|---|---|
| JP Morgan Chase & Co. | $946.9B | 1.69% | 0 / 7 | Clean on every computed item |
| Exxon Mobil Corporation | $682.5B | 2.51% | 0 / 6 | Clean on every computed item |
| ASML Holding N.V. - New York Re | $652.3B | 0.51% | 0 / 7 | Clean on every computed item |
| Mastercard Incorporated | $498.6B | 0.62% | 0 / 7 | Clean on every computed item |
| Costco Wholesale Corporation | $407.5B | 0.65% | 0 / 6 | Clean on every computed item |
| Wells Fargo & Company | $273.0B | 2.24% | 0 / 7 | Clean on every computed item |
| Texas Instruments Incorporated | $240.6B | 2.17% | 0 / 7 | Clean on every computed item |
| BHP Group Limited American Depositary Shares (Each representing two Ordinary Shares) | $221.5B | 4.29% | 0 / 6 | Clean on every computed item |
| American Express Company | $219.3B | 1.18% | 0 / 6 | Clean on every computed item |
| TotalEnergies SE | $203.1B | 3.93% | 0 / 6 | Clean on every computed item |
| Charles Schwab Corporation (The | $185.5B | 1.19% | 0 / 7 | Clean on every computed item |
| TJX Companies, Inc. (The) | $138.6B | 1.52% | 0 / 7 | Clean on every computed item |
| Chubb Limited | $130.5B | 1.20% | 0 / 7 | Clean on every computed item |
| Progressive Corporation (The) | $126.5B | 0.19% | 0 / 6 | Clean on every computed item |
| Bank of Montreal | $121.6B | 2.82% | 0 / 7 | Clean on every computed item |
| Valero Energy Corporation | $110.3B | 1.23% | 0 / 6 | Clean on every computed item |
| Agnico Eagle Mines Limited | $100.0B | 0.91% | 0 / 7 | Clean on every computed item |
| U.S. Bancorp | $97.9B | 3.46% | 0 / 7 | Clean on every computed item |
| PNC Financial Services Group, I | $97.4B | 3.29% | 0 / 7 | Clean on every computed item |
| The Bank of New York Mellon Corporation | $94.1B | 1.55% | 0 / 7 | Clean on every computed item |
| Enterprise Products Partners L.P. | $83.6B | 5.79% | 0 / 7 | Clean on every computed item |
| Suncor Energy Inc. | $80.5B | 2.51% | 0 / 7 | Clean on every computed item |
| Regeneron Pharmaceuticals, Inc. | $80.5B | 0.47% | 0 / 6 | Clean on every computed item |
| Ross Stores, Inc. | $73.7B | 0.77% | 0 / 6 | Clean on every computed item |
| Barrick Mining Corporation | $71.9B | 1.65% | 0 / 6 | Clean on every computed item |
Most flagged overall — 4+ items
| Stock | Mkt cap | Yield | Items | Items flagged |
|---|---|---|---|---|
| FTAI Infrastructure Inc. Common Stock | $355M | 4.26% | 6 / 7 | Income statement, Balance sheet, Value creation, Financial distress, M&A, Insiders & auditors |
| Ventas, Inc. | $46.2B | 2.33% | 5 / 7 | Income statement, Balance sheet, Value creation, Financial distress, Insiders & auditors |
| Molson Coors Beverage Company Class B | $7.3B | 4.99% | 5 / 7 | Income statement, Balance sheet, Value creation, Financial distress, Insiders & auditors |
| DENTSPLY SIRONA Inc. | $2.1B | 6.20% | 5 / 7 | Income statement, Balance sheet, Value creation, Financial distress, Insiders & auditors |
| Xerox Holdings Corporation Common Stock | $450M | 3.15% | 5 / 7 | Income statement, Balance sheet, Value creation, Financial distress, Insiders & auditors |
| AbbVie Inc. | $454.4B | 2.71% | 4 / 10 | Income statement, Balance sheet, Financial distress, Complexity |
| Cisco Systems, Inc. Common Stock (DE) | $442.1B | 1.54% | 4 / 7 | Balance sheet, Financial distress, M&A, Insiders & auditors |
| Walt Disney Company (The) | $184.0B | 1.42% | 4 / 7 | Income statement, Balance sheet, Financial distress, Insiders & auditors |
| Danaher Corporation | $140.7B | 0.80% | 4 / 7 | Income statement, Balance sheet, Value creation, Insiders & auditors |
| Altria Group, Inc. | $117.9B | 6.54% | 4 / 7 | Income statement, Balance sheet, Financial distress, Insiders & auditors |
| Johnson Controls International plc | $83.4B | 1.10% | 4 / 7 | Income statement, Balance sheet, Financial distress, Insiders & auditors |
| Hewlett Packard Enterprise Company | $82.4B | 0.97% | 4 / 7 | Income statement, Balance sheet, Value creation, Insiders & auditors |
| Motorola Solutions, Inc. | $77.1B | 1.04% | 4 / 7 | Income statement, Balance sheet, Financial distress, M&A |
| Realty Income Corporation | $56.3B | 5.47% | 4 / 7 | Income statement, Balance sheet, Value creation, Financial distress |
| DBA Sempra | $54.5B | 3.09% | 4 / 7 | Income statement, Balance sheet, Value creation, Financial distress |
| L3Harris Technologies, Inc. | $46.4B | 2.00% | 4 / 7 | Income statement, Balance sheet, Value creation, Insiders & auditors |
| Joint Stock Company Kaspi.kz American Depository Shares | $19.1B | 6.97% | 4 / 7 | Income statement, Financial distress, M&A, Jurisdiction |
| GFL Environmental Inc. Subordinate Voting Shares | $18.6B | 0.16% | 4 / 7 | Income statement, Balance sheet, Value creation, Financial distress |
| Plains All American Pipeline, L.P. Common Units representing Limited Partner Interests | $18.2B | 6.46% | 4 / 6 | Income statement, Balance sheet, Value creation, Financial distress |
| Hyatt Hotels Corporation | $15.4B | 0.37% | 4 / 7 | Income statement, Balance sheet, Value creation, Financial distress |
| Cemex, S.A.B. de C.V. Sponsored | $15.4B | 1.15% | 4 / 7 | Income statement, Balance sheet, Value creation, Financial distress |
| Sempra 5.750% Junior Subordinated Notes due 2079 | $13.8B | 7.22% | 4 / 7 | Income statement, Balance sheet, Value creation, Financial distress |
| Camden Property Trust | $11.9B | 4.07% | 4 / 6 | Income statement, Value creation, Financial distress, Insiders & auditors |
| Knight-Swift Transportation Holdings Inc. Class A Common Stock | $11.1B | 1.18% | 4 / 7 | Income statement, Balance sheet, Value creation, Financial distress |
| IDACORP, Inc. | $7.8B | 2.60% | 4 / 6 | Income statement, Balance sheet, Value creation, Financial distress |
Scores refresh weekly (Sunday chain). Companies without three annual statements are not scored. As of 9/16/2026.
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