FFilingSight

Union Pacific Corp. (UNP) 10-K Red Flags

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

Detected red flags (15)

  • 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.
  • Operating cash flow exceeds net income: OCF is 1.30x net income, indicating high earnings quality — cash conversion is strong and accruals are not inflating reported profits.
  • NEW: Impairment charge: Impairment charge appears in recent filings but not in the prior 24-month period. Monitor for materiality.
  • NEW: Restructuring: Restructuring appears in recent filings but not in the prior 24-month period. Monitor for materiality.
  • Endogenous analysis: 1 positive signal(s) versus 1 risk signal(s). The filing exhibits more constructive indicators than concerns, though individual risk factors should still be monitored.
  • 1 new XBRL disclosure(s) in latest filing — expanding reporting scope.
  • 20 disclosure(s) dropped from prior year — reduced reporting granularity.
  • 2 new risk-language term(s) detected in filing text: Impairment charge, Restructuring.
  • Ongoing high-severity risk language: Restatement of financial statements.
  • Market cap $181.77B at $305.97 per share.
  • Trailing P/E 25.54, P/S 7.42, P/B 8.79.
  • Composite risk: Elevated.
  • Leverage debt/equity 1.54 (moderate).
  • 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.
  • Operating cash flow exceeds net income: OCF is 1.30x net income, indicating high earnings quality — cash conversion is strong and accruals are not inflating reported profits.

Filings & ownership

  • Latest annual report (10-K) filed Feb 6, 2026.
  • Latest quarterly report (10-Q) filed Jul 23, 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 Union Pacific Corp.; broad institutional reporting.
  • Recent filers include INTRUST BANK NA, Vicis Capital, LLC, Vicis Capital, LLC.
  • 20 recent 13G passive institutional ownership notices.

Full UNP 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.