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

Validation

Phase 18 full-population result, with Phase 19 hardening

The signal survives full-population testing with documented attenuation. Structural distress is the strongest A/G composite screen; two simple primitives slightly outperform it on AUROC. The geometry roles separate broad screening from joint-collapse severity from divergence/masking.

Validation summary

Phase 18
Completed & locked
Full eligible-universe testing
Phase 19
Hardening completed
Baseline comparison weakened the claim
Test rows
19,410
FY 2019 – FY 2025
Strict positives
231
Direct + high/medium-confidence anchors
All-anchored positives
354
Every Phase-14 anchored CIK
Pooled base rate
~1.2% / 1.8%
Strict / anchored

Phase 18 full-population pooled metrics

Threshold-fixed at z = 0.0 (no test-fold tuning). 500-resample CIK-cluster bootstrap CIs.

Strict label (direct + high/medium-confidence anchors)

Geometry Internal metric AUROC 95% CI AP Lift @ 10% Lift @ 1%
Structural distress structural_distress_lam0_0 0.711 [0.660, 0.753] 0.023 2.21× 0.43×
Joint-collapse severity co_collapse_lam0_0 0.677 [0.631, 0.726] 0.021 1.90× 0.00×
Divergence / masking neg_R_lam0_0 0.489 [0.419, 0.551] 0.016 2.03× 3.03×

All-anchored label (every Phase-14 anchored CIK)

Geometry Internal metric AUROC 95% CI AP Lift @ 10% Lift @ 1%
Structural distress structural_distress_lam0_0 0.683 [0.639, 0.719] 0.030 1.81× 0.85×
Joint-collapse severity co_collapse_lam0_0 0.642 [0.602, 0.683] 0.027 1.55× 0.28×
Divergence / masking neg_R_lam0_0 0.510 [0.457, 0.554] 0.024 2.03× 2.54×

The candidate geometries’ CIs cleanly exclude the 0.5 chance line on the lower side. neg_R brackets 0.5 — chance, as expected for a divergence / masking diagnostic on a broad Chapter 11 / Item 1.03 distress screen.

Phase chain

The corporate signal has been measured across five successive cohort designs. The story is one of real but attenuating discrimination as the cohort moves from enriched (engineered) to realistic (full population).

Phase Cohort Test base rate Structural AUROC Joint-collapse AUROC Divergence AUROC
15b Enriched held-out 0.71 0.72 0.74 0.39 (worse than chance)
16 Hardening / base-rate 0.19 0.71 0.66 0.49
17 Population sample (708 CIKs) 0.07 / 0.11 0.78 / 0.76 0.76 / 0.73 0.45 / 0.47
18 Full population (3,412 CIKs) 0.012 / 0.018 0.711 / 0.683 0.677 / 0.642 0.489 / 0.510
19 Hardening / freeze (unchanged) (unchanged) (unchanged)

Slashes separate strict / all-anchored where both are reported. The geometry ordering (structural ≥ joint-collapse > divergence) is preserved at every cell. Phase 18 is the locked final result.

Baseline comparison (Phase 19)

Two simple primitives — neg_g4_ocf_assets_z and neg_g2_interest_coverage_z — slightly outperform structural_distress_lam0_0 on AUROC. This weakens any claim that the A/G composite is the strongest raw discriminator, but it does not erase the structural / regime interpretation value.

Score Kind AUROC (strict) Lift @ 10%
Operating cash flow / assets (risk-up)baseline0.7362.34×
Interest coverage (risk-up)baseline0.7261.93×
Altman-like proxy (Phase-19 weighted; not actual Altman Z)baseline (proxy)0.7141.94×
Return on assets (risk-up)baseline0.7131.82×
Structural distress (composite)candidate0.7112.21×
Joint-collapse severity (composite)candidate0.6771.90×

The composite’s value is robustness (graceful degradation when a primitive is missing) and regime separation, not maximum raw discrimination. Full table: Baseline Comparison.

Sector stratification (Phase 19)

Pooled AUROC of 0.711 is broadly distributed across reliable SIC divisions (n_pos ≥ 20 strict positives in cell):

Smaller cells (Services, Health/Education, Mining, Transport, Agriculture, Finance/RE residual) have fewer than 20 strict positives and are flagged DESCRIPTIVE_ONLY or NO_STRONG_CLAIM. Their flashy AUROCs (e.g., Finance/RE residual 0.92 on 6 positives) should not be over-interpreted. Full table: Sector Analysis.

Calibration / monitoring bands (Phase 19)

Predeclared (not tuned) quantile bands on the test-fold score distribution for structural distress:

Band Percentile n in band Pos in band Event rate Lift Recall captured
Normal / background0–6011,646490.42%0.3521%
Elevated60–803,882761.96%1.6533%
Watch80–952,911903.09%2.6039%
High structural concern95–99745152.01%1.696.5%
Critical / inspect manually99–10022610.44%0.370.4%

Tail-dropoff notice. The Critical / top-1 % band does not have the highest event rate. Its lift is below 1.0 (worse than random for that slice). Treat it as noise-prone, not as the highest-priority flag. The most informative tier is the Watch band (80–95th percentile) — 39 % of strict positives captured by 15 % of the universe, lift 2.6×.

These bands are research-grade triage primitives, not automated decisions. Each company appearing in any band requires manual inspection. Full policy: Calibration Policy.

Divergence-anchor study (Phase 19)

Inside the divergence-state cohort (firm-years where A > 0 and G < 0 — the “healthy-looking earnings, weak balance-sheet ground” pattern), the divergence / masking geometry shows the best discrimination of future structural deterioration:

Geometry Divergence-state cohort AUROC All-comers cohort AUROC
Structural distress0.6660.465 (mean reversion)
Joint-collapse severity0.468 (chance)0.552
Divergence / masking0.7050.342 (mean reversion)

The 36-percentage-point AUROC swing for the divergence geometry between cohorts (0.342 broad → 0.705 inside divergence-state) is first internal evidence that the canonical R / divergence geometry behaves as the Phase-13 doctrine predicted — useful for the divergence / masking regime, not for broad Ch.11 screening. This is an internal future-state anchor, not an external divergence-event anchor; external validation is a future-phase candidate. Full study: Divergence-Anchor Study.

Anchor refresh (Phase 19)

A bounded EDGAR full-text-search refresh (2026-01-01 → 2026-04-26) found 6 new high-confidence Item-1.03 anchors; 5 of 6 are already in the Phase-18 panel. The descriptive out-of-time check (22 pre-petition firm-year rows) is consistent with Phase-18 in direction but is too small for a statistical claim. Full note: Anchor Refresh Note.

Bottom line