000415.SZFiled Aug 21, 2026
Consolidation
Aircraft impairment of 115,436 recognized; book value 1,468,309, recoverable 1,352,873
In Practise Forensics
Credit Acceptance: what changed in the latest 10-K.
Surfacing the accounting concerns and leading indicators of trouble in this filing.
CACC·Credit Acceptance·Filed Jul 27, 2026
cfo_departure
Jay D. Martin retired as CFO, effective July 27, 2026. The reason cited was "decided to retire as an officer and employee of the Company; will serve in a consulting capacity as an employee advisor until August 31, 2026". A permanent successor was named at the same time.
Contact sales
Already an In Practise subscriber? Sign in
Recent research
CACCPublished Jun 5, 2026
Credit Acceptance: Collection rates below forecast and Economic Profit
Reported finance charges revenue grew 22% from 2023 to 2025 while $1.246B in credit losses on forecast changes flowed below the line.
RGENPublished May 19, 2026
Repligen: non-GAAP adjustments worth examining
Recurring inventory write-off is excluded from adjusted EBITDA while non-cash FX gain is kept.
BRKRPublished May 13, 2026
Bruker: Inventory write-downs classified as restructuring charges
Scrapped inventory is classified as restructuring rather than COGS, and outside non-GAAP metrics
Recent flags
SPMFiled Aug 3, 2026
Related Party
New merger agreement: Saipem SpA and Subsea7 SA cross-border merger signed July 23, 2025; company to be renamed Saipem7 SpA
AVGOFiled Aug 2, 2026
Commitments and Contingencies
New backstop agreement disclosed; maximum potential liability ~$29 billion undiscounted