Company Earnings Analysis - Completion of a Case Study
Marked-up Earnings Statement identifying linguistic markers. The company name has been redacted.

Company Earnings Analysis - Completion of a Case Study

Truth Unlocked have completed a Company Earnings Analysis Case Study on a large US multi-national company. We are currently deciding the most engaging way of presenting our findings, one that would allow research analysts to easily overlay our findings on top of the findings from their investment analysis, risk and due diligence processes.

Our target company is listed on the NYSE and is a constituent of the Dow Jones Industrial Average Index (DJIA). You will have heard of them and, no doubt, will have used their products at some point in your life.

We have watched developments at this company for some time. Initially, we thought that problems were confined to one core area, but our analysis has exposed further “sensitive” areas. The words of management, whether written or verbal, don’t necessarily tell investment analysts and the public what is really going on. We are able to 'decode' what they are saying using linguistics.

Firstly, we analysed the last two available Earnings Statements and Calls from Q3 2023 and Q4 2023 and, in the process, identified many areas of “sensitivity”. Negative news concerning the company was then reported and it kept on flowing, week by week. The negative news was in line with our findings.

Our analysis of this company points to issues, in order of importance, in areas including Safety & Quality, Transparency, Production, the Supply Chain and, should any material risk crystallise, then the Financials will be adversely impacted in tandem.

The one pull-out observation is that none of the research analysts attending either of the two Earnings Calls that we looked at identified the right area, despite the risks being in the market. As a result, not one question was asked of management.

Is this a classic case of risks being known, but the gravity of them being under-estimated? We’re not entirely sure that all downside risks are in the market, especially when the negative news flow just keeps on coming. To aid in the understanding of our analysis, we will use a factual timeline that contains only news and events that are in the public domain. You can watch it unfold.

We use an industry standard methodology and we approach all companies from a completely neutral standpoint. We ignore third-party commentary. In this case, we have forensically analysed what has been written by the Board in Earnings Statements and what has been said during the Earnings Call and Q&A sessions in free-form speech. We look for linguistic markers, of which there are hundreds, and when we identify clusters and other patterns, further investigation is generally required by investors to bottom out management commitment.

Truth-Unlocked Ltd is a British company located in London. We do not use any AI systems and all of our analysis is completed on a 4-eyes basis using highly experienced elite analysts who have covered hundreds of different types of cases. It is important to note that we have not reviewed any third-party research notes on our company, as doing so would be outside of our methodology and would pollute our findings. Our analysis does not consider the facts, a financial services firm’s internal processes do that. We only look at the words.

Finally, we would like to make it clear that we do not own and have never had any interest in any part of the capital structure of our target company. We are not working with any other third-party.

Please see www.truth-unlocked.com for more information about what we do.

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