FFilingSight

Moderna Inc. (MRNA) 10-K Red Flags

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

Detected red flags (11)

  • Free cash flow deteriorating: FCF declined +183.5% YoY (from $4.58B to $-3.83B). With OCF at $-3.12B and capex at $707.0M, cash generation capacity is weakening — monitor for dividend/buyback sustainability.
  • Material weakness in internal controls: The term "material weakness" appears in 7 recent filing(s) (vs 2 in the prior period). This risk language is ongoing.
  • NEW: Restatement of financial statements in latest filing: The term "restate" "financial statements" appears in recent 10-K/10-Q filings but was NOT present in the prior 24-month period. This is a new risk disclosure that warrants attention. Found in 6 filing(s).
  • R&D intensity declining: R&D as % of revenue fell from 5491.7% to 603.4%. This may signal reduced innovation investment — potentially impacting long-term competitive position. Compare with peer R&D trends.
  • Endogenous analysis: Free cash flow declined despite stable or rising capex, indicating the cash burn is operational rather than investment-driven. This is a structural concern — cost reduction or asset sales may be needed to restore FCF.
  • 1 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: Restatement of financial statements.
  • Ongoing high-severity risk language: Material weakness in internal controls.
  • Free cash flow deteriorating: FCF declined +183.5% YoY (from $4.58B to $-3.83B). With OCF at $-3.12B and capex at $707.0M, cash generation capacity is weakening — monitor for dividend/buyback sustainability.
  • Material weakness in internal controls: The term "material weakness" appears in 7 recent filing(s) (vs 2 in the prior period). This risk language is ongoing.

Filings & ownership

  • Latest annual report (10-K) filed Feb 20, 2026.
  • Latest quarterly report (10-Q) filed May 1, 2026.
  • 13 recent 8-K material-event filings in the index.
  • Recent insider Form 4s: 0 buy vs 2 sell transactions — net selling $2.9M.
  • ~10,000+ recent 13F-HR filings reference Moderna Inc.; broad institutional reporting.
  • Recent filers include Theleme Partners LLP, Theleme Partners LLP, Theleme Partners LLP.
  • 20 recent 13G passive institutional ownership notices.

Full MRNA analyst report

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

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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.