KM-2 Balance Sheet Distortion
Test whether balance-sheet metrics were engineered to look healthier.
Checks
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Recompute DSO consistently and detect method changes.
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Track reclassification of AR, notes, inventory, or debt accounts.
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Evaluate reserve coverage vs underlying credit or quality stress.
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Review off-balance-sheet debt and presentation-driven metric effects.
Output
Return JSON with shenanigan , risk_level , flags , supporting_evidence , adjusted_metrics , and recommended_follow_up .