Learn the readings.

Every score Filing.fyi computes comes from a published academic paper or a piece of accounting tradecraft. The lessons below explain each one with worked examples from real filings.

• Beneish M-Score

  Earnings-manipulation detector built on 8 financial-statement ratios.

• Altman Z″-Score

  Bankruptcy-distress predictor calibrated for non-manufacturing firms.

• Piotroski F-Score

  9-point fundamental-strength scan: profitability, leverage, efficiency.

• Gunning Fog Index

  Readability score the SEC's plain-English guidance is built on.

• Going-concern language

  What auditors mean by 'substantial doubt' — and what the softer phrasings hide.

• 8-K item disclosures

  Each 8-K item code maps to a different category of material event. Item 4.02 is the rarest.