Fundamental Screener
3,057 US filers ranked on three documented accounting anomalies — accruals, asset growth and net share issuance — computed directly from SEC XBRL filings for fiscal 2024 against 2023. No data vendor is involved, and no figure here is estimated.
Read this before using it
The frames API returns each company's most recently reported value for a period, so restatements overwrite the figure originally filed. These series are therefore not point-in-time and must not be used to backtest — a backtest would use numbers that were not knowable on the test date.
| Company | Assets ▼ | Asset growth | Accruals | Net issuance | Fiscal year |
|---|---|---|---|---|---|
| FNMAHFEDERAL NATIONAL MORTGAGE ASSOCIATION FANNIE MAE | $4.35T | 0.6% | 0.6% | 0.0% | 2024-12-31 |
| JPM-PMJPMorgan Chase & Co | $4.00T | 3.3% | 2.6% | 0.0% | 2024-12-31 |
| FMCCTFederal Home Loan Mortgage Corporation | $3.39T | 3.2% | 0.2% | 0.0% | 2024-12-31 |
| BML-PJBank of America Corporation | $3.26T | 2.6% | 1.1% | -3.6% | 2024-12-31 |
| C-PRCitigroup Inc | $2.35T | -2.4% | 1.4% | 0.0% | 2024-12-31 |
| WFC-PZWELLS FARGO & COMPANY/MN | $1.93T | -0.1% | 0.9% | 0.0% | 2024-12-31 |
| GS-PDThe Goldman Sachs Group, Inc. | $1.68T | 2.1% | 1.7% | 0.5% | 2024-12-31 |
| MS-PQMORGAN STANLEY | $1.22T | 1.8% | 1.0% | 0.0% | 2024-12-31 |
| BRK-ABERKSHIRE HATHAWAY INC | $1.15T | 7.8% | 5.3% | — | 2024-12-31 |
| PRSPrudential Financial, Inc. | $735.6B | 2.0% | -0.8% | 0.0% | 2024-12-31 |
| USB-PSUS BANCORP \DE\ | $678.3B | 2.2% | -0.8% | 0.0% | 2024-12-31 |
| MET-PFMetLife, Inc. | $677.5B | -1.5% | -1.5% | 0.2% | 2024-12-31 |
| AMZNAMAZON.COM, INC. | $624.9B | 18.4% | -9.8% | 1.9% | 2024-12-31 |
| MSFTMICROSOFT CORPORATION | $512.2B | 24.3% | -6.6% | — | 2024-06-30 |
| COF-PNCAPITAL ONE FINANCIAL CORP | $490.1B | 2.4% | -2.8% | 0.9% | 2024-12-31 |
| SCHW-PDSCHWAB CHARLES CORP | $479.8B | -2.7% | -0.5% | — | 2024-12-31 |
| GOOGNAlphabet Inc. | $450.3B | 11.9% | -5.9% | -2.0% | 2024-12-31 |
| BNY-PKTHE BANK OF NEW YORK MELLON CORPORATION | $416.1B | 1.5% | 0.9% | 0.5% | 2024-12-31 |
| T-PCAT&T INC. | $394.8B | -3.0% | -6.9% | 0.0% | 2024-12-31 |
| LNC-PDLINCOLN NATIONAL CORPORATION | $390.8B | 4.9% | 1.4% | 0.4% | 2024-12-31 |
| CRBDCorebridge Financial, Inc. | $389.4B | 2.7% | 0.0% | 0.3% | 2024-12-31 |
| VZVerizon Communications Inc. | $384.7B | 1.2% | -5.0% | 0.0% | 2024-12-31 |
| APOSAPOLLO GLOBAL MANAGEMENT, INC. | $377.9B | 20.5% | 0.4% | -0.4% | 2024-12-31 |
| AAPLApple Inc. | $365.0B | 3.5% | -6.8% | -2.8% | 2024-09-28 |
| ATH-PEATHENE HOLDING LTD | $363.3B | 20.9% | 0.5% | — | 2024-12-31 |
| KKRSKKR & CO. INC. | $360.1B | 13.5% | -1.1% | 0.4% | 2024-12-31 |
| STT-PGSTATE STREET CORPORATION | $353.2B | 18.8% | 4.9% | 0.0% | 2024-12-31 |
| JXN-PAJackson Financial Inc. | $338.4B | 2.5% | -1.5% | -6.7% | 2024-12-31 |
| PFGPRINCIPAL FINANCIAL GROUP, INC | $313.7B | 2.8% | -1.0% | 0.5% | 2024-12-31 |
| UNHUnitedHealth Group Incorporated | $298.3B | 9.0% | -3.4% | -1.0% | 2024-12-31 |
| EQH-PCEquitable Holdings, Inc. | $295.7B | 6.9% | -0.7% | -2.7% | 2024-12-31 |
| F-PDFord Motor Co | $285.2B | 4.3% | -3.4% | — | 2024-12-31 |
| GMGENERAL MOTORS COMPANY | $279.8B | 2.5% | -5.1% | -17.1% | 2024-12-31 |
| METAMeta Platforms, Inc. | $276.1B | 20.2% | -11.5% | — | 2024-12-31 |
| AXPAmerican Express Co | $271.5B | 4.0% | -1.5% | -2.9% | 2024-12-31 |
| CCZCOMCAST CORPORATION | $266.2B | 0.5% | -4.3% | — | 2024-12-31 |
| WMTWalmart Inc. | $260.8B | 3.3% | -6.6% | — | 2025-01-31 |
| CVXChevron Corp | $256.9B | -1.8% | -5.3% | 0.0% | 2024-12-31 |
| CVSCVS HEALTH CORPORATION | $253.2B | 1.4% | -1.8% | 0.6% | 2024-12-31 |
| CBCHUBB LIMITED | $246.5B | 6.9% | -2.9% | -2.7% | 2024-12-31 |
| BHFAPBrighthouse Financial, Inc. | $238.5B | 0.9% | 0.2% | 0.5% | 2024-12-31 |
| FCNCNFIRST CITIZENS BANCSHARES INC /DE/ | $223.7B | 4.7% | -0.1% | — | 2024-12-31 |
| CFG-PICITIZENS FINANCIAL GROUP INC/RI | $217.5B | -2.0% | -0.2% | 0.3% | 2024-12-31 |
| PFEPFIZER INC | $213.4B | -5.8% | -2.1% | 0.3% | 2024-12-31 |
| FITB-PKFifth Third Bancorp | $212.9B | -0.8% | -0.2% | 0.0% | 2024-12-31 |
| MTB-PHM&T BANK CORPORATION | $208.1B | -0.1% | -0.5% | 0.0% | 2024-12-31 |
| TMUSLT-MOBILE US, INC. | $208.0B | 0.2% | -5.3% | 0.6% | 2024-12-31 |
| HBANPHuntington Bancshares Incorporated | $204.2B | 7.8% | 0.1% | — | 2024-12-31 |
| INTCINTEL CORPORATION | $196.5B | 2.6% | -13.9% | 2.4% | 2024-12-28 |
| DISWALT DISNEY CO/ | $196.2B | -4.6% | -4.5% | 5.6% | 2024-09-28 |
Green is the end of each range the cited research associates with higher subsequent returns; red the other end. That is a historical association from the papers cited below, not a prediction, and not a recommendation. A dash means the company did not report the tags that signal needs.
The three signals
Each is a published cross-sectional association between an accounting quantity and subsequent stock returns, replicated independently after publication. Each is computable from filings alone, which is why these three and not others.
Asset growth
Assets_t / Assets_{t-1} − 1
Historically, LOW asset growth was associated with higher subsequent returns.
Cooper, Gulen & Schill (2008), Journal of Finance 63(4)
Reported for 3,057 of 3,057 companies.
Accruals
(Net income − Operating cash flow) / average total assets
Historically, LOW accruals were associated with higher subsequent returns.
Sloan (1996), The Accounting Review 71(3)
Reported for 3,057 of 3,057 companies.
Net share issuance
Shares issued_t / Shares issued_{t-1} − 1
Historically, share repurchasers outperformed issuers.
Pontiff & Woodgate (2008), Journal of Finance 63(2)
Reported for 2,372 of 3,057 companies.
The extremes
Lowest accruals
Earnings most backed by cash.
| TECX | Tectonic Therapeutic, Inc. | -60241.0% |
| BDTX | BLACK DIAMOND THERAPEUTICS, INC. | -49510.6% |
| VNCE | VINCE HOLDING CORP. | -8515.2% |
| OPK | OPKO Health, Inc. | -2518.6% |
| EOSEW | EOS ENERGY ENTERPRISES, INC. | -238.1% |
| CORZR | Core Scientific, Inc./tx | -135.3% |
| CIRCW | ATLANTIC INTERNATIONAL CORP. | -105.1% |
| RUMBW | Rumble Inc. | -102.4% |
| LUNR | INTUITIVE MACHINES, INC. | -102.3% |
| XBPEW | XBP Global Holdings, Inc. | -96.7% |
Highest accruals
Earnings least backed by cash.
| STLNW | The Oncology Institute, Inc. | 33872.7% |
| REAL | TheRealReal, Inc. | 30844.2% |
| JAKK | JAKKS PACIFIC, INC. | 8096.8% |
| HPK | HighPeak Energy, Inc. | 3072.2% |
| SNFCA | SECURITY NATIONAL FINANCIAL CORPORATION | 1810.5% |
| INBX | INHIBRX BIOSCIENCES, INC. | 770.3% |
| BTCW | WISDOMTREE BITCOIN FUND | 199.9% |
| BTCO | Invesco Galaxy Bitcoin ETF | 199.9% |
| ABEO | ABEONA THERAPEUTICS INC. | 138.5% |
| AIRJ | AIRJOULE TECHNOLOGIES CORPORATION | 129.6% |
Lowest asset growth
Balance sheets that shrank most.
| SITC | SITE Centers Corp. | -77.0% |
| RILYT | BRC Group Holdings, Inc. | -70.7% |
| AIG | American International Group, Inc. | -70.1% |
| CWD | CALIBERCOS INC. | -64.8% |
| AMLX | Amylyx Pharmaceuticals, Inc. | -62.6% |
| MAXNQ | Maxeon Solar Technologies, Ltd. | -62.4% |
| MCRB | Seres Therapeutics, Inc. | -61.0% |
| NBIS | NEBIUS GROUP N.V. | -59.5% |
| BINI | Bollinger Innovations, Inc. | -57.6% |
| BLNK | BLINK CHARGING CO. | -49.8% |
Highest asset growth
Balance sheets that expanded most.
| TDACW | TRANSLATIONAL DEVELOPMENT ACQUISITION CORP. | 8659008.3% |
| BTCO | Invesco Galaxy Bitcoin ETF | 727689.3% |
| BTCW | WISDOMTREE BITCOIN FUND | 721092.9% |
| IBACR | IB Acquisition Corp. | 227861.1% |
| UPC | Universe Pharmaceuticals INC | 162762.2% |
| AIRJ | AIRJOULE TECHNOLOGIES CORPORATION | 66404.0% |
| GPATW | GP-Act III Acquisition Corp. | 56001.9% |
| BBOT | BRIDGEBIO ONCOLOGY THERAPEUTICS, INC. | 49255.3% |
| BEAGR | BOLD EAGLE ACQUISITION CORP. | 48695.7% |
| DJTWW | Trump Media & Technology Group Corp. | 27795.3% |
These are the extremes of the whole screened universe, not of the table above. An extreme value is more often an accounting event — an acquisition, a spin-off, a reverse merger — than a signal, and none of these lists is a recommendation.
How the numbers were built
The SEC's XBRL frames API returns one reported fact for every filer in a period in a single request — roughly 6,000 companies' total assets in one call. That is what makes a market-wide screen possible without a data vendor, and because SEC filings are US government works in the public domain, the results can be published here without the licence restrictions that every free price API imposes.
Each company's annual flow window (from the NetIncomeLoss frame) defines its own fiscal year. The balance sheets used are the ones whose period ends fall closest to that window's start and end, within 21 days. This is why a September-year-end filer is measured on September balance sheets rather than December ones, and why the accrual denominator covers the same twelve months as its numerator.
Companies were checked against their filings before publication. Apple's fiscal 2024 total assets resolve to $364.98bn against $352.58bn a year earlier, a 3.5% asset growth, and accruals of −6.8% from $93.7bn of net income against $118.3bn of operating cash flow — each matching the 10-K. Microsoft resolves to its June year end, NVIDIA and Walmart to their January ones.
Coverage, and what was excluded
6,047 filers reported an annual income statement for the period. 3,057 survived to the screen. Every exclusion is counted rather than silently dropped:
| below min assets | 1,661 |
| no ticker | 495 |
| no fye balance sheet | 413 |
| no prior balance sheet | 262 |
| no flows | 122 |
| nonpositive assets | 21 |
| flow windows differ | 16 |
Limitations
Not point in time
The frames API returns each company's most recently reported value for a period, so restatements overwrite the figure originally filed. These series are therefore not point-in-time and must not be used to backtest — a backtest would use numbers that were not knowable on the test date.
Fiscal alignment
Companies are measured on their own fiscal years, not on a common date. A September-year-end filer's figures cover October to September; a December filer's cover the calendar year. Every ratio is therefore internally consistent, but two companies in the same ranking may be describing twelve-month windows that overlap only partly.
No industry adjustment
Financials and REITs carry balance sheets that are not comparable to operating companies on these ratios. No industry classification is applied, because SIC codes are not in the frames response; the ranks are raw cross-sectional ranks.
Anomalies are historical
Every signal here is a published historical association, measured on past decades of data by its authors. None is a prediction, and several documented anomalies have weakened or vanished since publication.
Get the data
The complete artefact — all 3,057 companies with every field, the provenance block and the exclusion counts — is served as a static JSON file. It is public-domain source data, so use it however you like.
Download edgar-screener.jsonGenerated 2026-08-20T15:32:00+00:00 from SEC EDGAR XBRL frames API. US government work, public domain (17 U.S.C. 105). The table above embeds the 1,200 largest filers by total assets; the download has all of them.
Related tools
Source: US Securities and Exchange Commission, EDGAR XBRL company facts. This page is not affiliated with or endorsed by the SEC. The signals shown are historical academic associations, not forecasts; nothing here is investment advice or a recommendation to buy or sell any security.