Corporate A/G Research Extension SEC public-company structural distress study

Document · Anchor Refresh

Anchor Refresh Note

A bounded out-of-time refresh of the Item 1.03 anchor table from 2026-01-01 through today, with a descriptive 22-row out-of-time check.

Summary

Phase 14 originally built the Item 1.03 anchor table through end-of-2025 (latest file_date 2025-12-15). Phase 19 ran a bounded EDGAR full-text search refresh from 2026-01-01 → 2026-04-26 to look for new high-confidence Item 1.03 anchors and check whether the Phase-18 finding survives an out-of-time directional check.

Counts

Stagen
EFTS hits in refresh window30
Rejected for items field not containing "1.03"24
Accepted high-confidence Item-1.03 anchors6 rows / 6 distinct CIKs
Of those, already in Phase-18 panel5
New CIK (not in Phase-18 panel)1

Out-of-time descriptive check

For the 5 in-panel CIKs, we located their pre-petition firm-year rows in the Phase-18 scored panel and recorded where each row falls in the test-fold score distribution for the candidate geometries. With N = 22 pre-petition rows split across three lag classes (pre_1 / pre_2 / pre_3_plus), no statistical CI is meaningful; this is a descriptive directional check.

GeometryLag classnMean percentileTop-decile capture
Structural distresspre_1361.20/3
Structural distresspre_2456.30/4
Structural distresspre_3+1562.31/15
Joint-collapse severitypre_1362.60/3
Joint-collapse severitypre_2473.70/4
Joint-collapse severitypre_3+1556.41/15
Divergence / maskingpre_1350.70/3
Divergence / maskingpre_2434.50/4
Divergence / maskingpre_3+1554.61/15

Honest reads

What this is: a directional out-of-time check. What this is not: a statistical out-of-time validation. With N = 22 across three lag classes, no AUROC / CI is meaningful. The Phase-18 finding is not contradicted by the refresh; it is also not strongly confirmed.

Source basis: public summary of CORPORATE_PHASE19_ANCHOR_REFRESH_NOTE.md and processed/phase19_anchor_refresh_validation.csv in the project repository.

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