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AMZN

AMAZON COM INC
CIK 0001018724 · EDGAR ↗
cleanelevatedtriggeredno dataplanned
23.2
composite · 4 signals · CLEAN

Every card below shows the score and the exact filing data it was computed from — no unexplained numbers. Some signals (P-02, P-03, P-08, P-09, P-10, P-11) pull live documents from SEC EDGAR the first time you view this company; a few of those (P-03, P-10, P-11) use AI to read the filing text, but every AI claim must quote the actual document verbatim or it's discarded — never a guess.

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Signals

P-08 · FY 2026-07-30 · TRIGGERED100.0

Insider timing

5 8-K event(s) preceded by clustered Form 4 activity within 14 days
Evidence — inputs and thresholds
{
  "clusters": [
    {
      "event_8k": "2026-05-22",
      "form4_count": 4,
      "form4_dates": [
        "2026-05-19"
      ]
    },
    {
      "event_8k": "2026-04-29",
      "form4_count": 3,
      "form4_dates": [
        "2026-04-16",
        "2026-04-21",
        "2026-04-28"
      ]
    },
    {
      "event_8k": "2026-04-14",
      "form4_count": 6,
      "form4_dates": [
        "2026-04-03",
        "2026-04-09"
      ]
    },
    {
      "event_8k": "2026-02-27",
      "form4_count": 11,
      "form4_dates": [
        "2026-02-13",
        "2026-02-17",
        "2026-02-18",
        "2026-02-24"
      ]
    },
    {
      "event_8k": "2025-11-20",
      "form4_count": 10,
      "form4_dates": [
        "2025-11-10",
        "2025-11-12",
        "2025-11-18"
      ]
    }
  ],
  "form4_total_1y": 74,
  "events_8k_1y": 14,
  "window_days": 14,
  "note": "Timing pattern only — direction (buy/sell) requires parsing each Form 4 XML; treat as a read-the-filings triage flag, not an accusation."
}
P-01 · FY 2025-12-31 · CLEAN24.8

Earnings quality

Beneish M-Score -2.63 — no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-06)
Evidence — inputs and thresholds
{
  "m_score": -2.633,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.087,
    "GMI": 0.972,
    "AQI": 0.977,
    "SGI": 1.124,
    "DEPI": 1.111,
    "SGAI": 1,
    "LVGI": 0.934,
    "TATA": -0.076
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -0.0857,
  "inputs": {
    "revenue_t": 716924000000,
    "revenue_t1": 637959000000,
    "total_assets_t": 818042000000,
    "net_income_t": 77670000000,
    "cfo_t": 139514000000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1018724/000101872426000004/0001018724-26-000004-index.htm",
    "form": "10-K",
    "filed": "2026-02-06"
  }
}
P-02 · FY 2026-02-06 · CLEAN0.0

Jurisdiction exposure

No watchlist-jurisdiction subsidiaries in EX-21
Evidence — inputs and thresholds
{
  "exhibit": "amzn-20251231xex211.htm",
  "filing_date": "2026-02-06",
  "watchlist": [
    "China",
    "Russia",
    "Belarus",
    "Iran",
    "North Korea"
  ],
  "watchlist_mentions": {},
  "all_jurisdiction_mentions": {
    "Delaware": 6
  },
  "note": "Mention-count proxy from EX-21; ownership %, revenue share and supply relationships require the LLM enrichment phase."
}
P-05 · FY 2025-12-31 · CLEAN14.6

Tax arbitrage

ETR 19.6% — within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-06)
Evidence — inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": 0.1961,
    "2024-12-31": 0.135,
    "2023-12-31": 0.1896
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": 0.0139,
    "2024-12-31": 0.075,
    "2023-12-31": 0.0204
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1018724/000101872426000004/0001018724-26-000004-index.htm",
    "form": "10-K",
    "filed": "2026-02-06"
  }
}
P-09 · FY 2026-02-06 · CLEAN0.0

Narrative divergence

Filing language stable vs prior 10-K
Evidence — inputs and thresholds
{
  "current": {
    "filed": "2026-02-06",
    "tokens": 39901,
    "uncertainty_per_1k": 14.86,
    "negative_per_1k": 7.29,
    "litigious_per_1k": 3.56
  },
  "prior": {
    "filed": "2025-02-07",
    "tokens": 39459,
    "uncertainty_per_1k": 15,
    "negative_per_1k": 7.32,
    "litigious_per_1k": 3.52
  },
  "ratios": {
    "uncertainty": 0.991,
    "negative": 0.996
  },
  "method": "Loughran-McDonald dictionary densities (lite subset unless full CSV present)"
}
P-10 · FY 2026-02-06 · CLEAN0.0

M&A pre-signal

No M&A pre-signals detected
Evidence — inputs and thresholds
{
  "sc13d_filings": [],
  "ai_signals": [],
  "quotes_discarded_unverified": 0,
  "ai_status": "ok",
  "method": "Deterministic 13D count + LLM language read (quote-verified)"
}
P-11 · FY 2026-02-06 · CLEAN0.0

Stranded assets

No carbon-exposed asset language detected
Evidence — inputs and thresholds
{
  "exposures": [],
  "ppe_share_of_assets": null,
  "quotes_discarded_unverified": 0
}
P-12 · FY 2025-12-31 · CLEAN23.2

Restatement predictor

F-Score 0.70 — at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-06)
Evidence — inputs and thresholds
{
  "f_score": 0.696,
  "probability": 0.00258,
  "components": {
    "rsst": -0.0857,
    "drec": 0.017,
    "dinv": 0.0057,
    "soft": 0.4574,
    "dcs": 0.1045,
    "droa": 0.0001,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1018724/000101872426000004/0001018724-26-000004-index.htm",
    "form": "10-K",
    "filed": "2026-02-06"
  }
}
P-13 · FY 2023-12-31 · CLEAN0.0

Zombie / distress

[FY2023 data, stale — no more recent EBIT figure in XBRL] Interest coverage 11.58x — servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-06)
Evidence — inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": null,
    "2024-12-31": null,
    "2023-12-31": 11.581,
    "2022-12-31": 5.174
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 2.213,
  "definitions": {
    "zombie": "ICR<1 for 3+ consecutive FYs (BIS 2018)",
    "z_distress": "<1.1 distress, 1.1-2.6 gray, >2.6 safe"
  },
  "inputs": {
    "ebit_t": 36852000000,
    "interest_expense_t": 3182000000
  },
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1018724/000101872426000004/0001018724-26-000004-index.htm",
    "form": "10-K",
    "filed": "2026-02-06"
  }
}