An intelligence layer analyzing public-company audit findings and internal-control signals across large U.S. enterprises. Each company is scored on a 0–100 Trust Debt Index built from the last three years of SEC filings — auditor changes (8-K 4.01), non-reliance/restatements (8-K 4.02), late filings (NT 10-K/Q), and material-weakness language — then category-coded from each 10-K’s Item 9A. Every signal traces back to a primary filing.
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Methodology. Signals are extracted from SEC EDGAR (Forms 10-K, 10-K/A, 8-K Items 4.01/4.02/1.05/5.02, NT 10-K/Q) over the trailing three fiscal years; Item 9A “Controls and Procedures” sections are category-coded against a fixed material-weakness taxonomy reconciled to KPMG/PwC population studies. A financial-distress overlay (Altman Z, leverage/coverage, repeated earnings misses, recent M&A) is layered in from cached structured market data. The Index is a weighted composite of those signals — not an opinion on any company’s financial statements or controls.
Figures derive from public filings and should be verified against the primary source (linked by accession number) before any external use.