000415.SZFiled Aug 21, 2026
Consolidation
Aircraft impairment of 115,436 recognized; book value 1,468,309, recoverable 1,352,873
In Practise Forensics
Repligen: what changed in the latest 10-K.
Surfacing the accounting concerns and leading indicators of trouble in this filing.
RGEN·Repligen·Filed Dec 31, 2025
Adverse internal controls opinion
Material weaknesses in IT systems, inventory valuation, financial close process
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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