Gilead Sciences (GILD) 10-K Red Flags
Risk signals extracted deterministically from Gilead Sciences’s SEC 10-K/10-Q XBRL filings — no LLM, every finding cites the underlying data.
Detected red flags (14)
- Earnings-cash flow divergence: Net income grew +1672.9% while operating cash flow declined -7.5%. 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 1 recent filing(s) (vs 1 in the prior period). This risk language is ongoing.
- NEW: Off-balance sheet arrangements: Off-balance sheet arrangements appears in recent filings but not in the prior 24-month period. Monitor for materiality.
- Endogenous analysis: 2 risk signal(s) detected versus 0 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.
- 1 new risk-language term(s) detected in filing text: Off-balance sheet arrangements.
- Ongoing high-severity risk language: Restatement of financial statements.
- Market cap $177.86B at $143.44 per share.
- Trailing P/E 21.16, P/S 6.04, P/B 15.04.
- Composite risk: Elevated.
- Leverage debt/equity 2.22 (high).
- Earnings-cash flow divergence: Net income grew +1672.9% while operating cash flow declined -7.5%. 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 1 recent filing(s) (vs 1 in the prior period). This risk language is ongoing.
Filings & ownership
- Latest annual report (10-K) filed Feb 24, 2026.
- Latest quarterly report (10-Q) filed Aug 6, 2026.
- 7 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 Gilead Sciences; broad institutional reporting.
- Recent filers include SPHINX TRADING, LP, SPHINX TRADING, LP, Axiom Investment Management LLC.
- 7 recent 13D activist/beneficial-ownership filings — potential catalyst.
- 13 recent 13G passive institutional ownership notices.
Full GILD analyst report
Valuation (DCF & Graham), technicals, macro exposure, risk scorecard and 13F/13D ownership.
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