Cigna Group (CI) 10-K Red Flags
Risk signals extracted deterministically from Cigna Group’s SEC 10-K/10-Q XBRL filings — no LLM, every finding cites the underlying data.
Detected red flags (13)
- Earnings-cash flow divergence: Net income grew +73.5% while operating cash flow declined -7.4%. This divergence may indicate accrual-based earnings inflation — non-cash gains, aggressive revenue recognition, or working capital absorption. The accrual ratio (NI − OCF) is deteriorating.
- Restatement of financial statements: The term "restatement of" "previously issued" appears in 2 recent filing(s) (vs 2 in the prior period). This risk language is ongoing.
- Operating cash flow exceeds net income: OCF is 1.61x net income, indicating high earnings quality — cash conversion is strong and accruals are not inflating reported profits.
- Endogenous analysis: 2 risk signal(s) detected versus 1 positive signal(s). The balance of evidence suggests elevated filing-specific risk that warrants monitoring in subsequent filings.
- 4 new XBRL disclosure(s) in latest filing — expanding reporting scope.
- 20 disclosure(s) dropped from prior year — reduced reporting granularity.
- Ongoing high-severity risk language: Restatement of financial statements.
- Price $277.45 — downtrend (below 200-DMA); 1-month momentum negative.
- RSI(14) 42.01.
- Composite risk: Elevated.
- Leverage debt/equity 0.93 (moderate).
- Earnings-cash flow divergence: Net income grew +73.5% while operating cash flow declined -7.4%. This divergence may indicate accrual-based earnings inflation — non-cash gains, aggressive revenue recognition, or working capital absorption. The accrual ratio (NI − OCF) is deteriorating.
- Restatement of financial statements: The term "restatement of" "previously issued" appears in 2 recent filing(s) (vs 2 in the prior period). This risk language is ongoing.
Filings & ownership
- Latest annual report (10-K) filed Feb 26, 2026.
- Latest quarterly report (10-Q) filed Jul 30, 2026.
- 20 recent 8-K material-event filings in the index.
- Recent insider Form 4s: 0 buy vs 0 sell transactions.
- ~10,000+ recent 13F-HR filings reference Cigna Group; broad institutional reporting.
- Recent filers include XY Capital Ltd, TAM Capital Management Inc., TAM Capital Management Inc..
- 3 recent 13D activist/beneficial-ownership filings — potential catalyst.
- 3 recent 13G passive institutional ownership notices.
Full CI analyst report
Valuation (DCF & Graham), technicals, macro exposure, risk scorecard and 13F/13D ownership.
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