1. YYAIno longer meets O'Shaughnessy's test of annual earnings above the year before; entered the Altman distress band, below 1.81; entered the Beneish signal band, above -1.78; new statements moved 1 of the 3 catalogue figures we hold for itQ1 2026 10-Q filed 22 Sep
  2. TULPno longer meets Graham's current-ratio test of 2; new statements moved 5 of the 5 catalogue figures we hold for itFY2026 10-K filed 21 Sep
  3. HOFTnew statements moved 3 of the 6 catalogue figures we hold for itQ2 2025 10-Q filed 11 Sep

Draft a thesis on one company

Name a US-listed company. We propose the three numbers that would have to stay true for a case on it to hold, each one a multiple of that company’s own current figure, and then we show you the most recent fiscal year each of those rules was false in the accounts it filed with the SEC.

The rules are a draft and they are yours to edit. Nothing here is a view on any company, and nothing is saved.

One US-listed ticker. No account, no email, and nothing is saved.

How to read the draftFour rules
Every line comes from the company itself
A proposed threshold is a multiple of that company’s own current figure, never a level we think a business should clear. We have no view on any company and we do not publish one.
No rule is proposed already broken
A line the company is already the wrong side of would write to you on the first night about something that was true before you accepted it, so it is refused rather than offered.
A figure we cannot read stays blank
It reads n/a. It is never read as zero and never guessed, and a rule we cannot test against the filings says so rather than reporting that it never broke. Those are two different facts.
Nothing is saved and nothing is scored
This runs without an account and writes nothing anywhere. There is no score, no ranking and no comparison with another company.

Computed from annual accounts filed with the SEC: a computation on public filings, not a recommendation, and not advice. Past filings do not indicate future results. See the risk disclaimer.

Once a week, the companies that started or stopped passing one of the investor tests on this site.