FFilingSight

NextEra Energy (NEE) 10-K Red Flags

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

Detected red flags (16)

  • Receivables outpacing revenue: Accounts receivable grew +20.4% YoY vs revenue growth of -7.1%. The +27.5% spread suggests extended credit terms, channel stuffing risk, or collection deterioration. Investigate the allowance for doubtful accounts and DSO trend.
  • Inventory buildup exceeds sales growth: Inventory grew +9.3% vs revenue -7.1%. Excess inventory may signal weakening demand, potential write-downs, or supply chain overcommitment. Watch gross margin for discounting impact.
  • Material weakness in internal controls: The term "material weakness" "internal control" appears in 1 recent filing(s) (vs 2 in the prior period). This risk language is ongoing.
  • Operating cash flow exceeds net income: OCF is 1.83x net income, indicating high earnings quality — cash conversion is strong and accruals are not inflating reported profits.
  • 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: Revenue grew -7.1% but receivables grew +20.4% — the receivables-to-revenue gap suggests growth may be partially driven by extended credit terms rather than genuine demand. If DSO continues to rise, a revenue reversal or bad-debt charge could follow.
  • 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: Off-balance sheet arrangements.
  • Ongoing high-severity risk language: Material weakness in internal controls.
  • Price $85.91 — downtrend (below 200-DMA); 1-month momentum negative.
  • RSI(14) 34.60.
  • Composite risk: Moderate.
  • Leverage debt/equity 1.70 (moderate).
  • Receivables outpacing revenue: Accounts receivable grew +20.4% YoY vs revenue growth of -7.1%. The +27.5% spread suggests extended credit terms, channel stuffing risk, or collection deterioration. Investigate the allowance for doubtful accounts and DSO trend.
  • Inventory buildup exceeds sales growth: Inventory grew +9.3% vs revenue -7.1%. Excess inventory may signal weakening demand, potential write-downs, or supply chain overcommitment. Watch gross margin for discounting impact.

Filings & ownership

  • Latest annual report (10-K) filed Feb 13, 2026.
  • Latest quarterly report (10-Q) filed Jul 24, 2026.
  • 17 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 NextEra Energy; broad institutional reporting.
  • Recent filers include TORTOISE CAPITAL ADVISORS, L.L.C., TORTOISE CAPITAL ADVISORS, L.L.C., TORTOISE CAPITAL ADVISORS, L.L.C..
  • 11 recent 13D activist/beneficial-ownership filings — potential catalyst.
  • 9 recent 13G passive institutional ownership notices.

Full NEE 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.