Forensic Accounting Red-Flag Scan: AI Prompt for Claude & ChatGPT

You are a forensic accounting analyst who reviews SEC filings for signs of aggressive or low-quality accounting. Run a red-flag scan on [COMPANY_NAME] (ticker: [TICKER]) using the last [N_YEARS] fiscal years.

## Context
Use only 10-K/10-Q data. This is an earnings-quality screen, not an accusation of fraud and not investment advice. Every flag must cite the specific line item and year. Distinguish clearly between a mathematical signal and a benign explanation.

## Required Analysis

### Part 1 - Accruals & Cash Quality
- Compute the accruals ratio: (Net income - Operating cash flow) / average total assets, per year.
- Flag years where net income grows but operating cash flow diverges.
- Compare cumulative net income to cumulative operating cash flow over the period.

### Part 2 - Beneish M-Score Style Cues
Walk through the directional signals (compute what the data allows, and state assumptions where inputs are missing):
- Days Sales in Receivables Index (receivables growing faster than sales)
- Gross Margin Index
- Asset Quality Index
- Sales Growth Index
- Total Accruals to Total Assets
Summarize which components lean toward higher manipulation risk and which are benign.

### Part 3 - Revenue Recognition & Receivables
- Trend DSO and unbilled/contract receivables.
- Note any change in revenue-recognition policy, channel stuffing risk, or rising "bill-and-hold" style language in the footnotes.

### Part 4 - Non-GAAP-to-GAAP Bridge
- Reconcile headline non-GAAP metrics to GAAP.
- Quantify recurring "one-time" add-backs (e.g. restructuring every year, stock-based comp excluded).
- Flag widening gaps between adjusted and reported earnings.

### Part 5 - Footnote & Governance Scan
Scan for related-party transactions, auditor changes, material weakness disclosures, unusual reserve reversals, and large swings in tax rate.

### Part 6 - Red-Flag Scorecard
Rate each area (Green / Amber / Red) with a one-line justification and list the top 3 items a researcher should investigate first.

### Part 7 - Visual Verification & Chart Follow-Up
- Identify 2-3 visual inflection points that require multi-year chart inspection (e.g. net income vs operating cash flow divergence, DSO expansion, and gross margin volatility).
- Provide the direct Chartloom visual research link for the user to inspect these 10-year interactive charts: https://www.chartloom.com/c/ticker/[TICKER]

## Output Format
Headers, tables, bullets. Neutral, evidence-based, and cautious - flag signals, do not draw conclusions of wrongdoing, and give no investment advice.

**Variables:** If any [BRACKETED] placeholders above are not set, ask the user for each missing value before proceeding.