Earnings ahead of cash
Reported profit ran persistently ahead of operating cash (the through-cycle accrual gap), corroborated by a manipulation screen of eight balance-sheet ratios or wide enough to stand alone. Sometimes inventory in a real grower; sometimes earnings leaning on estimates.
The thresholdFires when total accruals run above 2% of assets a year through the cycle with the eight-ratio manipulation screen elevated, or above 5% of assets a year standing alone. Ordered by the width of the accrual gap.
From the latest filings · data as of August 17, 2026.
- SLMT Brera Holdings PLC accruals about 81% of assets a year through the cycle
- NXTT Next Technology Holding Inc. accruals about 47% of assets a year through the cycle
- TWG Top Wealth Group Holding Limited accruals about 38% of assets a year through the cycle
- JFIN Jiayin Group Inc. accruals about 38% of assets a year through the cycle
- ABX Abacus Global Management Inc. accruals about 31% of assets a year through the cycle
- ABXL Abacus Global Management, Inc. accruals about 31% of assets a year through the cycle
- FUFU BitFuFu Inc. accruals about 22% of assets a year through the cycle
- FUFUW BitFuFu Inc. accruals about 22% of assets a year through the cycle
- PFAI Pinnacle Food Group Limited Class A accruals about 21% of assets a year through the cycle
- BTDR Bitdeer Technologies Group accruals about 21% of assets a year through the cycle
- BDMD Baird Medical Investment Holdings Limited accruals about 21% of assets a year through the cycle
- ONEG OneConstruction Group Limited accruals about 20% of assets a year through the cycle
- RITR Reitar Logtech Holdings Limited accruals about 17% of assets a year through the cycle
- CVNA Carvana accruals about 17% of assets a year through the cycle
- UWMC UWM Holdings Corporation accruals about 16% of assets a year through the cycle
- GRAN Grande Group Limited accruals about 16% of assets a year through the cycle
- YSXT YSX Tech. Co. Ltd accruals about 15% of assets a year through the cycle
- LGIH LGI Homes Inc. accruals about 14% of assets a year through the cycle; the eight-ratio manipulation screen trips too
- FBIOP Fortress Biotech, Inc. accruals about 14% of assets a year through the cycle; the eight-ratio manipulation screen trips too
- RR Richtech Robotics Inc. accruals about 14% of assets a year through the cycle
- PHOE Phoenix Asia Holdings Limited accruals about 14% of assets a year through the cycle
- JL J-Long Group Limited accruals about 12% of assets a year through the cycle
- NEWT NewtekOne Inc. accruals about 12% of assets a year through the cycle
- NEWTG Newtekone, Inc. accruals about 12% of assets a year through the cycle
- NEWTI Newtekone, Inc. accruals about 12% of assets a year through the cycle
- NEWTP NewtekOne Inc. accruals about 12% of assets a year through the cycle
- PROK ProKidney Corp. accruals about 12% of assets a year through the cycle
- BTBT Bit Digital Inc. accruals about 11% of assets a year through the cycle; the eight-ratio manipulation screen trips too
- UXIN Uxin Limited ADS accruals about 11% of assets a year through the cycle
- HPAI Helport AI Limited accruals about 10% of assets a year through the cycle
- AMRC Ameresco Inc. accruals about 10% of assets a year through the cycle; the eight-ratio manipulation screen trips too
- INDV Indivior Pharmaceuticals Inc. accruals about 10% of assets a year through the cycle; the eight-ratio manipulation screen trips too
- SOFI SoFi Technologies accruals about 10% of assets a year through the cycle; the eight-ratio manipulation screen trips too
- PFSI PennyMac Financial Services Inc. accruals about 10% of assets a year through the cycle
- ACMR ACM Research Inc. accruals about 9% of assets a year through the cycle; the eight-ratio manipulation screen trips too
- FOR Forestar Group Inc Common Stock accruals about 9% of assets a year through the cycle
- ELA Envela Corporation accruals about 9% of assets a year through the cycle; the eight-ratio manipulation screen trips too
- NNNN Anbio Biotechnology accruals about 9% of assets a year through the cycle
- GRBK Green Brick Partners Inc. accruals about 8% of assets a year through the cycle; the eight-ratio manipulation screen trips too
- AXG Solowin Holdings Class A Ordinary Share accruals about 8% of assets a year through the cycle
- LEGH Legacy Housing Corporation accruals about 8% of assets a year through the cycle
- LSE Leishen Energy Holding Co. Ltd. accruals about 7% of assets a year through the cycle
- SORA AsiaStrategy accruals about 7% of assets a year through the cycle
- NCI Neo-Concept International Group Holdings Limited accruals about 7% of assets a year through the cycle
- GEGGL Great Elm Group, Inc. accruals about 7% of assets a year through the cycle
- XPEL XPEL Inc. accruals about 6% of assets a year through the cycle; the eight-ratio manipulation screen trips too
- CCS Century Communities Inc. accruals about 6% of assets a year through the cycle
- LGCL Lucas GC Limited accruals about 6% of assets a year through the cycle
- LKFT Lakefront Biotherapeutics accruals about 6% of assets a year through the cycle
- MHO M/I Homes Inc. accruals about 6% of assets a year through the cycle
- ZJK ZJK Industrial Co. Ltd. accruals about 5% of assets a year through the cycle
- NFLX Netflix Inc. accruals about 5% of assets a year through the cycle
- RILY BRC Group Holdings Inc. accruals about 5% of assets a year through the cycle; the eight-ratio manipulation screen trips too
- RILYG BRC Group Holdings, Inc. accruals about 5% of assets a year through the cycle; the eight-ratio manipulation screen trips too
- RILYL BRC Group Holdings Inc. accruals about 5% of assets a year through the cycle; the eight-ratio manipulation screen trips too
- RILYN BRC Group Holdings, Inc. accruals about 5% of assets a year through the cycle; the eight-ratio manipulation screen trips too
- RILYP BRC Group Holdings Inc. accruals about 5% of assets a year through the cycle; the eight-ratio manipulation screen trips too
- RILYT BRC Group Holdings, Inc. accruals about 5% of assets a year through the cycle; the eight-ratio manipulation screen trips too
- RILYZ BRC Group Holdings, Inc. accruals about 5% of assets a year through the cycle; the eight-ratio manipulation screen trips too
- DHI D.R. Horton Inc. accruals about 5% of assets a year through the cycle
- WTM White Mountains Insurance Group Ltd. accruals about 5% of assets a year through the cycle
- LXRX Lexicon Pharmaceuticals Inc. accruals about 5% of assets a year through the cycle; the eight-ratio manipulation screen trips too
- FLNC Fluence Energy Inc. accruals about 5% of assets a year through the cycle; the eight-ratio manipulation screen trips too
- DFH Dream Finders Homes Inc. accruals about 4% of assets a year through the cycle; the eight-ratio manipulation screen trips too
- RUN Sunrun Inc. accruals about 4% of assets a year through the cycle; the eight-ratio manipulation screen trips too
- COCO The Vita Coco Company Inc. accruals about 4% of assets a year through the cycle; the eight-ratio manipulation screen trips too
- PLUS ePlus inc. accruals about 2% of assets a year through the cycle; the eight-ratio manipulation screen trips too
- GOLD Gold.com Inc. accruals about 2% of assets a year through the cycle; the eight-ratio manipulation screen trips too
- VSEC VSE Corporation accruals about 2% of assets a year through the cycle; the eight-ratio manipulation screen trips too
- VSECU VSE Corporation Tangible Equity accruals about 2% of assets a year through the cycle; the eight-ratio manipulation screen trips too
- PLX Protalix BioTherapeutics Inc. (DE) accruals about 2% of assets a year through the cycle; the eight-ratio manipulation screen trips too
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.