Scanner Library
KairosIQ Forensic Valuation Console scanner library.
A structured library of scanner families designed to support evidence-led review of revenue quality, operational performance, asset valuation, liquidity pressure, disclosure integrity and entity risk.
Scanner families
Six scanner families for forensic valuation review.
The scanner library helps professional investors and advisers review public-company risk through structured signals, supporting evidence and clear coverage areas.
| Scanner Family | Overview | Coverage Areas | Signals Reviewed |
|---|---|---|---|
| Revenue Quality Scanner™ | Assess whether reported growth is supported by underlying economic reality. This scanner evaluates the relationship between revenue recognition, operating cash generation, receivable behaviour and contractual accounting to identify early indicators of earnings quality deterioration and aggressive revenue recognition practices. Designed for investors seeking greater confidence in the sustainability of reported growth. | Revenue quality, cash conversion, collections, contract accounting |
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| Inventory & Margin Reality Scanner™ | Determine whether reported profitability reflects operational performance or accounting timing differences. This scanner analyses inventory dynamics, turnover efficiency, cost recognition and external cost pressures to identify discrepancies between reported margins and underlying commercial conditions. Particularly valuable for manufacturing, retail, industrial and distribution businesses. | Inventory integrity, demand signals, cost behaviour, margin sustainability |
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| Asset Valuation Scanner™ | Evaluate whether balance sheet values remain supportable under prevailing market conditions. This scanner reviews goodwill, impairment assumptions and complex valuation models against changing economic and market evidence to highlight areas where reported asset values may warrant increased scrutiny. | Goodwill, impairments, fair value measurements, valuation assumptions |
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| Liquidity & Refinancing Scanner™ | Assess near-term financial resilience under changing funding conditions. This scanner evaluates liquidity resources, debt maturity profiles, refinancing requirements and financing costs to identify companies facing elevated balance sheet pressure before stress becomes visible through conventional ratios. | Liquidity, refinancing, debt maturity, interest burden |
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| Disclosure & Entity Risk Scanner™ | Identify inconsistencies between corporate disclosures, legal obligations and organisational structure. This scanner combines disclosure analysis, legal and regulatory indicators, customer concentration, non-GAAP reporting practices, macroeconomic evidence and verified legal entity information to surface governance and reporting risks that may not be apparent from financial statements alone. | Governance, disclosure quality, legal exposure, entity identity, macro consistency |
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| Disclosure Repricing Scanner™ | Recalculates the current economic relevance of filed disclosure facts against live market conditions. This scanner does not restate filed accounting numbers. It uses filed structured disclosures as the accounting baseline, then reprices selected debt, liquidity, maturity, fair-value, goodwill, revenue, receivables, deferred revenue, hedge, segment, refinancing and interest-burden exposures against current credit-spread, rate, currency and market conditions. Designed for investors who need daily review priority even when no new company document has been released. | Disclosure repricing, credit spreads, refinancing pressure, principal repayments, debt maturities, revolver capacity, short-term funding, covenant pressure, lease-adjusted debt, cash interest burden, currency revenue quality, receivables, deferred revenue, hedging, goodwill, fair value and segment exposure |
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Signal catalogue
Signal descriptions.
Each signal is described in plain language so users can understand what the scanner is reviewing and why it may matter.
| Function | Description |
|---|---|
| CashPath™ Revenue Integrity | Evaluates whether reported revenue growth is supported by operating cash generation and underlying earnings quality. |
| Receivable Stretch™ Index | Identifies situations where receivables are expanding faster than reported revenue, potentially signalling deteriorating collections or aggressive sales recognition. |
| DSO Drift™ Signal | Identifys weakening customer payment behaviour through changes in Days Sales Outstanding relative to company history and industry peers. |
| ContractLift™ Pressure Gauge | Assesses whether contract assets are growing disproportionately to recognised revenue, highlighting potential timing and collectability considerations. |
| DemandFracture™ Inventory Signal | Identifies inventory accumulation inconsistent with reported demand trends or revenue performance. |
| Stockturn Decay™ Meter | Measures changes in inventory turnover efficiency that may indicate slowing demand or inventory ageing. |
| FinishedGoods Surge™ Identifyor | Identifys increases in finished goods inventories that may suggest weakening sales velocity or delayed inventory adjustments. |
| MarginReality™ Bridge | Compares reported margins with prevailing macroeconomic cost pressures to assess the sustainability of reported profitability. |
| COGSLock™ Suppression Signal | Identifies potential divergence between recognised costs and external input-cost inflation. |
| GoodwillStress™ Divergence | Evaluates goodwill carrying values against market performance and operating conditions to identify elevated impairment risk. |
| AssumptionLag™ Impairment Signal | Assesses whether valuation assumptions remain aligned with changing economic and market conditions. |
| MarkTension™ Level 3 Signal | Reviews Level 3 fair value measurements for evidence of valuation tension under stressed market environments. |
| DiscountDrift™ Staleness Probe | Identifys valuation discount rates that appear slow to reflect prevailing market movements. |
| MaturityWall™ Pressure Index | Evaluates upcoming debt maturities relative to available liquidity resources and operating cash generation. |
| InterestBurn™ Acceleration | Measures the relationship between financing costs and operating performance to identify increasing debt servicing pressure. |
| CustomerGravity™ Exposure | Assesses concentration risk arising from reliance on a limited number of significant customers. |
| AccrualGap™ Contingency Signal | Compares legal and regulatory disclosures with recognised contingency provisions to identify potential reporting gaps. |
| RepeatAdjust™ Addback Index | Reviews recurring non-GAAP adjustments to evaluate the consistency and quality of reported earnings. |
| NarrativeCross™ Macro Contradiction | Compares management commentary with external macroeconomic and market evidence to identify potential disclosure inconsistencies. |
| EntityFriction™ Identity Score | Evaluates corporate identity, legal entity relationships and issuer reference data to identify organisational complexity or entity resolution issues. |
| CreditSpread™ Repricing Signal | Recalculates disclosed debt, interest burden and liquidity exposure against current credit-spread and rate conditions to identify companies whose financing risk has become more economically relevant since the latest disclosure baseline. |
| MaturityWall™ Repricing Index | Evaluates upcoming debt maturities against available liquidity and current refinancing conditions to identify near-term balance sheet pressure. |
| FloatShock™ Debt Sensitivity | Assesses exposure to floating-rate or short-duration borrowing where interest expense may move quickly with rates and credit spreads. |
| DebtMark™ Fair-Value Divergence | Compares disclosed debt carrying values and fair-value debt information with market-implied repricing pressure to identify liability valuation tension. |
| GoodwillWACC™ Stress Signal | Tests whether goodwill and intangible asset balances face increased impairment pressure when credit spreads and discount-rate conditions deteriorate. |
| ConstantCurrency™ Revenue Integrity | Separates reported revenue growth from estimated currency translation effects to assess whether growth remains strong after FX adjustment. |
| FXReceivables™ Stretch Signal | Tests whether receivables, contract assets or collections pressure remain elevated after adjusting for estimated currency movement. |
| DeferredFX™ Revenue Pressure | Reviews deferred revenue, contract liabilities, backlog and remaining performance obligations for FX-adjusted growth quality and future revenue durability. |
| HedgeCover™ FX Quality Signal | Compares estimated foreign revenue exposure with disclosed FX hedging activity to assess whether reported currency risk appears economically protected. |
| SegmentFX™ Margin Pressure | Reviews segment and geographic revenue exposure against likely cost-currency mismatch to identify FX-related margin pressure. |
| BondPay™ Principal Pressure | Reviews principal and bond repayment obligations against available liquidity, operating cash generation and current funding conditions to identify repayment pressure that may warrant further analyst review. |
| RollForward™ Refinancing Signal | Reviews new debt issuance, refinancing activity and debt roll-forward patterns under current funding conditions to identify issuers whose refinancing position may have become more economically relevant. |
| RevolverDraw™ Liquidity Signal | Assesses revolver use, available borrowing capacity and liquidity fallback reliance to identify situations where revolving facilities may be acting as a stress buffer. |
| PaperRoll™ Funding Stress | Reviews short-term funding and commercial-paper style exposure for rapid refinancing risk where market access, liquidity or rollover conditions may change quickly. |
| CovenantTension™ Signal | Reviews leverage, liquidity and covenant-style constraint indicators to identify issuers that may be moving closer to financing or operating restrictions. |
| LeaseDebt™ Adjusted Pressure | Assesses operating and finance lease liabilities as debt-like obligations to identify additional balance-sheet pressure not fully visible through conventional debt measures. |
| CashInterest™ Burden Signal | Reviews cash interest paid, interest expense and operating performance to identify rising debt-servicing pressure. |
Scanner summary
How each scanner supports review.
| Scanner Family | Review Focus |
|---|---|
| Revenue Quality Scanner™ | Understand whether reported growth is converting into sustainable cash generation. |
| Inventory & Margin Reality Scanner™ | Evaluate whether operational performance supports reported profitability. |
| Asset Valuation Scanner™ | Test whether reported asset values remain credible under current market conditions. |
| Liquidity & Refinancing Scanner™ | Assess balance sheet resilience and refinancing capacity before financial pressure emerges. |
| Disclosure & Entity Risk Scanner™ | Analyse governance, disclosure integrity and legal entity structure through integrated financial and external evidence. |
| Disclosure Repricing Scanner™ | Reprice filed debt, liquidity, revenue, currency, hedge, fair-value, goodwill, repayment, refinancing, revolver, short-term funding, covenant, lease-adjusted debt and cash-interest disclosures against current market conditions without restating the accounting baseline. |
Important note
KairosIQ Forensic Valuation Console is designed to support research, diligence and monitoring workflows. Scanner outputs should be reviewed alongside source evidence, company disclosures, peer context and professional judgement.
Review Accounting-Quality Signals with source-linked evidence.
Request a KairosIQ Forensic Valuation Console demo or review the evidence-pack workflow.