Detect Financial Fraud Before It Hits Your Portfolio

{
  "ticker": "AAPL",
  "companyName": "Apple Inc.",
  "sector": "Technology",
  "scanDate": "2026-02-21",
  "isDemo": true,
  "compositeRisk": {
    "score": 22,
    "riskLevel": "LOW",
    "summary": "Apple Inc. shows strong financial health with low manipulation risk and solid fundamentals."
  },
  "beneishScore": {
    "mScore": -2.78,
    "interpretation": "M-Score of -2.78 is below the -2.22 threshold, suggesting low probability of earnings manipulation.",
    "isLikelyManipulator": false,
    "variables": {
      "DSRI": 1.02,
      "GMI": 0.98,
      "AQI": 1.01,
      "SGI": 1.05,
      "DEPI": 0.97,
      "SGAI": 1.03,
      "LVGI": 0.99,
      "TATA": -0.04
    }
  },
  "altmanScore": {
    "zScore": 4.82,
    "zone": "SAFE",
    "interpretation": "Z-Score of 4.82 is well above the 2.99 safe threshold, indicating very low bankruptcy risk.",
    "components": {
      "workingCapitalToAssets": 0.15,
      "retainedEarningsToAssets": 0.45,
      "ebitToAssets": 0.28,
      "marketCapToDebt": 3.2,
      "salesToAssets": 0.74
    }
  },
  "piotroskiScore": {
    "fScore": 7,
    "maxScore": 9,
    "interpretation": "F-Score of 7/9 indicates strong financial fundamentals.",
    "criteria": {
      "positiveNetIncome": true,
      "positiveOperatingCashFlow": true,
      "increasingROA": true,
      "cashFlowExceedsNetIncome": true,
      "decreasingLeverage": false,
      "increasingCurrentRatio": true,
      "noNewSharesIssued": false,
      "increasingGrossMargin": true,
      "increasingAssetTurnover": true
    }
  },
  "accrualAnalysis": {
    "sloanRatio": -0.03,
    "cashToIncomeRatio": 1.15,
    "earningsQuality": "HIGH",
    "interpretation": "Cash flows exceed reported earnings, indicating high-quality earnings backed by real cash generation."
  },
  "redFlags": [
    {
      "severity": "LOW",
      "category": "LEVERAGE",
      "message": "Slight increase in long-term debt leverage",
      "detail": "Long-term debt to assets ratio increased by 2.1% year-over-year, within normal range for capital allocation strategy."
    },
    {
      "severity": "LOW",
      "category": "DILUTION",
      "message": "Share count change detected",
      "detail": "Net share count decreased slightly due to ongoing buyback program, which is typical for the company."
    }
  ],
  "dataQuality": {
    "completeness": 1,
    "periodsAvailable": 5,
    "missingFields": []
  }
}