FFilingSight

Goldman Sachs Group (GS) 10-K Red Flags

Risk signals extracted deterministically from Goldman Sachs Group’s SEC 10-K/10-Q XBRL filings — no LLM, every finding cites the underlying data.

Detected red flags (10)

  • Earnings-cash flow divergence: Net income grew +20.3% while operating cash flow declined -241.8%. 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.
  • NEW: Impairment charge: Impairment charge appears in recent filings but not in the prior 24-month period. Monitor for materiality.
  • Endogenous analysis: 1 risk signal(s) detected versus 0 positive signal(s). The balance of evidence suggests elevated filing-specific risk that warrants monitoring in subsequent filings.
  • 9 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: Impairment charge.
  • Composite risk: Elevated.
  • Leverage debt/equity 1.86 (moderate).
  • Earnings-cash flow divergence: Net income grew +20.3% while operating cash flow declined -241.8%. 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.
  • NEW: Impairment charge: Impairment charge appears in recent filings but not in the prior 24-month period. Monitor for materiality.

Filings & ownership

  • Recent insider Form 4s: 0 buy vs 0 sell transactions.
  • ~10,000+ recent 13F-HR filings reference Goldman Sachs Group; broad institutional reporting.
  • Recent filers include CONTINENTAL ADVISORS LLC, Titan Capital Group III, LP, TYKHE CAPITAL LLC.
  • 1 recent 13D activist/beneficial-ownership filings — potential catalyst.
  • 19 recent 13G passive institutional ownership notices.

Full GS analyst report

Valuation (DCF & Graham), technicals, macro exposure, risk scorecard and 13F/13D ownership.

View full report →

Not investment advice. FilingSight is an automated analytical research tool, not a registered investment advisor. Ratings and scores are quantitative analytical classifications, not buy or sell recommendations. Nothing here is personalized to your circumstances. Investing involves risk of loss — consult a licensed professional. See full disclosures.