FFilingSight

Qualcomm Inc. (QCOM) 10-K Red Flags

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

Detected red flags (19)

  • Receivables outpacing revenue: Accounts receivable grew +22.0% YoY vs revenue growth of -19.0%. The +41.0% 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 +0.0% vs revenue -19.0%. Excess inventory may signal weakening demand, potential write-downs, or supply chain overcommitment. Watch gross margin for discounting impact.
  • Going concern doubt: The term "going concern" appears in 6 recent filing(s) (vs 2 in the prior period). This risk language is ongoing.
  • Material weakness in internal controls: The term "material weakness" appears in 19 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 3 filing(s).
  • Operating cash flow exceeds net income: OCF is 1.56x net income, indicating high earnings quality — cash conversion is strong and accruals are not inflating reported profits.
  • Endogenous analysis: Revenue grew -19.0% but receivables grew +22.0% — 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.
  • 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: Restatement of financial statements.
  • Ongoing high-severity risk language: Going concern doubt, Material weakness in internal controls.
  • Revenue declined **+19.0%** YoY to $35.82B.
  • 5-year revenue CAGR **+8.1%**; 10y CAGR +3.4%.
  • Market cap $185.77B at $176.25 per share.
  • Trailing P/E 27.45, P/S 5.19, P/B 37.84.
  • Composite risk: Moderate.
  • Leverage debt/equity 3.01 (high).
  • Receivables outpacing revenue: Accounts receivable grew +22.0% YoY vs revenue growth of -19.0%. The +41.0% 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 +0.0% vs revenue -19.0%. 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 Nov 5, 2025.
  • Latest quarterly report (10-Q) filed Apr 29, 2026.
  • 8 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 Qualcomm Inc.; broad institutional reporting.
  • Recent filers include LORING WOLCOTT & COOLIDGE FIDUCIARY ADVISORS /MA, LORING WOLCOTT & COOLIDGE FIDUCIARY ADVISORS /MA, LORING WOLCOTT & COOLIDGE FIDUCIARY ADVISORS /MA.
  • 20 recent 13G passive institutional ownership notices.

Full QCOM analyst report

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

View full report →

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