Owner Scorecard


← The flag registers

Flags

Restated, or admitted a control weakness

The filing itself concedes the books: prior financials restated, or management admitting a material weakness in its controls over reporting. The gravest register, in the company's own words.

The thresholdThe trigger is the filing's own concession: prior financials restated, or a material weakness in controls over reporting admitted in so many words. No numeric threshold; the words are the fact. Ordered by what was conceded — both together first, then a restatement, then a weakness — alphabetical within each.

293 companies the 200 largest by the fact's own size; 293 fired in all

From the company's SEC filings and its MD&A, computed the same way as on its page. A fired flag is a fact about the filing, stated with its figure; what it means for the business is read on the company page, where the full panel sits.