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
1,721
Clean (0 items)
190
3+ items
602
Sectors
12
Which items trip most often
1. Income statement
734
2. Balance sheet
745
3. Value creation
501
4. Financial distress
555
5. Related parties
246
6. Auditor fees
17
7. M&A
57
8. Jurisdiction
10
9. Insiders & auditors
236
10. Complexity
443
Sectors, cleanest first
Cleanest overall — 0 items, largest companies
| Stock | Mkt cap | Yield | Items | Items flagged |
|---|---|---|---|---|
| JP Morgan Chase & Co. | $880.5B | 1.99% | 0 / 9 | Clean on every computed item |
| Exxon Mobil Corporation | $739.8B | 2.23% | 0 / 6 | Clean on every computed item |
| ASML Holding N.V. - New York Re | $605.8B | 0.52% | 0 / 7 | Clean on every computed item |
| Mastercard Incorporated | $546.3B | 0.57% | 0 / 8 | Clean on every computed item |
| Texas Instruments Incorporated | $283.3B | 1.96% | 0 / 9 | Clean on every computed item |
| Wells Fargo & Company | $247.3B | 2.42% | 0 / 10 | Clean on every computed item |
| American Express Company | $209.8B | 1.20% | 0 / 8 | Clean on every computed item |
| TotalEnergies SE | $204.6B | 3.88% | 0 / 6 | Clean on every computed item |
| BHP Group Limited American Depositary Shares (Each representing two Ordinary Shares) | $197.9B | 5.09% | 0 / 6 | Clean on every computed item |
| TJX Companies, Inc. (The) | $159.6B | 1.39% | 0 / 9 | Clean on every computed item |
| Progressive Corporation (The) | $130.7B | 0.18% | 0 / 9 | Clean on every computed item |
| Valero Energy Corporation | $122.9B | 1.24% | 0 / 7 | Clean on every computed item |
| Bank of Montreal | $117.5B | 2.81% | 0 / 7 | Clean on every computed item |
| Suncor Energy Inc. | $93.0B | 2.21% | 0 / 7 | Clean on every computed item |
| U.S. Bancorp | $92.8B | 3.63% | 0 / 10 | Clean on every computed item |
| Agnico Eagle Mines Limited | $91.5B | 1.00% | 0 / 7 | Clean on every computed item |
| PNC Financial Services Group, I | $89.5B | 3.52% | 0 / 9 | Clean on every computed item |
| Regeneron Pharmaceuticals, Inc. | $82.9B | 0.47% | 0 / 8 | Clean on every computed item |
| Enterprise Products Partners L.P. | $80.3B | 6.05% | 0 / 8 | Clean on every computed item |
| Ross Stores, Inc. | $74.8B | 0.77% | 0 / 8 | Clean on every computed item |
| Imperial Oil Limited | $65.2B | 1.90% | 0 / 7 | Clean on every computed item |
| Barrick Mining Corporation | $64.6B | 1.79% | 0 / 6 | Clean on every computed item |
| W.W. Grainger, Inc. | $63.2B | 0.74% | 0 / 10 | Clean on every computed item |
| AFLAC Incorporated | $60.6B | 2.00% | 0 / 8 | Clean on every computed item |
| Baker Hughes Company | $58.6B | 1.65% | 0 / 9 | Clean on every computed item |
Most flagged overall — 4+ items
| Stock | Mkt cap | Yield | Items | Items flagged |
|---|---|---|---|---|
| Xerox Holdings Corporation Common Stock | $334M | 3.57% | 7 / 10 | Income statement, Balance sheet, Value creation, Financial distress, Related parties, Insiders & auditors, Complexity |
| Walt Disney Company (The) | $194.3B | 1.33% | 6 / 10 | Income statement, Balance sheet, Financial distress, Related parties, Insiders & auditors, Complexity |
| Ventas, Inc. | $42.7B | 2.50% | 6 / 10 | Income statement, Balance sheet, Value creation, Financial distress, Insiders & auditors, Complexity |
| Hyatt Hotels Corporation | $16.3B | 0.35% | 6 / 10 | Income statement, Balance sheet, Value creation, Financial distress, Related parties, Complexity |
| Select Water Solutions, Inc. | $2.3B | 1.60% | 6 / 10 | Income statement, Balance sheet, Value creation, Financial distress, Related parties, Complexity |
| Entravision Communications Corporation | $580M | 3.21% | 6 / 9 | Income statement, Balance sheet, Value creation, Financial distress, Related parties, Insiders & auditors |
| FTAI Infrastructure Inc. Common Stock | $316M | 4.49% | 6 / 7 | Income statement, Balance sheet, Value creation, Financial distress, M&A, Insiders & auditors |
| Philip Morris International Inc. | $315.8B | 3.20% | 5 / 10 | Income statement, Balance sheet, Financial distress, Related parties, Complexity |
| S&P Global Inc. | $132.8B | 0.87% | 5 / 10 | Income statement, Balance sheet, Financial distress, Related parties, Complexity |
| Digital Realty Trust, Inc. | $63.9B | 2.83% | 5 / 10 | Income statement, Value creation, Financial distress, Related parties, Complexity |
| Realty Income Corporation | $53.8B | 5.69% | 5 / 9 | Income statement, Balance sheet, Value creation, Financial distress, Complexity |
| L3Harris Technologies, Inc. | $47.3B | 1.97% | 5 / 10 | Income statement, Balance sheet, Value creation, Insiders & auditors, Complexity |
| Plains All American Pipeline, L.P. Common Units representing Limited Partner Interests | $18.6B | 6.25% | 5 / 9 | Income statement, Balance sheet, Value creation, Financial distress, Related parties |
| Sun Communities, Inc. | $14.6B | 3.73% | 5 / 10 | Value creation, Financial distress, Related parties, Insiders & auditors, Complexity |
| TKO Group Holdings, Inc. | $12.7B | 1.83% | 5 / 9 | Income statement, Balance sheet, Value creation, Insiders & auditors, Complexity |
| Littelfuse, Inc. | $9.2B | 0.83% | 5 / 10 | Income statement, Balance sheet, Related parties, Insiders & auditors, Complexity |
| CareTrust REIT, Inc. | $8.7B | 4.22% | 5 / 9 | Income statement, Value creation, Financial distress, Auditor fees, Complexity |
| NOV Inc. | $7.0B | 1.82% | 5 / 9 | Income statement, Balance sheet, Value creation, Insiders & auditors, Complexity |
| Healthcare Realty Trust Incorporated | $6.1B | 5.34% | 5 / 10 | Income statement, Value creation, Financial distress, Insiders & auditors, Complexity |
| Teleflex Incorporated | $5.8B | 1.00% | 5 / 9 | Income statement, Balance sheet, Value creation, Auditor fees, Complexity |
| Choice Hotels International, Inc. | $4.9B | 1.06% | 5 / 10 | Income statement, Balance sheet, Financial distress, Insiders & auditors, Complexity |
| Herc Holdings Inc. | $4.3B | 2.20% | 5 / 10 | Income statement, Balance sheet, Financial distress, Related parties, M&A |
| VSE Corporation | $4.0B | 0.27% | 5 / 10 | Income statement, Balance sheet, Value creation, Financial distress, Complexity |
| Helmerich & Payne, Inc. | $4.0B | 2.52% | 5 / 9 | Income statement, Balance sheet, Value creation, Insiders & auditors, Complexity |
| Marriott Vacations Worldwide Corporation | $3.8B | 2.93% | 5 / 9 | Balance sheet, Value creation, Financial distress, Insiders & auditors, Complexity |
Scores refresh weekly (Sunday chain). Companies without three annual statements are not scored. As of 10/30/2026.
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