company stringlengths 10 42 | cik int64 794k 2.07M | ticker stringlengths 3 5 ⌀ | sic int64 1.22k 7.36k | spac bool 1
class | state stringlengths 2 2 ⌀ | form stringclasses 3
values | filed stringdate 2025-11-14 00:00:00 2026-11-06 00:00:00 | period stringdate 2025-09-30 00:00:00 2026-09-30 00:00:00 | gc_filings_in_window int64 1 6 | alleviated_language bool 2
classes | cash float64 1.48M 2.08B | total_debt float64 566M 26.8B | debt_current float64 0 6.58B ⌀ | debt_noncurrent float64 1.9M 20.4B ⌀ | liabilities float64 695M 31.5B ⌀ | assets float64 641M 24.7B | equity float64 -7,410,371,000 4.96B ⌀ | debt_to_cash float64 0.73 408 | balance_sheet_date stringdate 2025-09-30 00:00:00 2026-09-30 00:00:00 | fed_uei stringclasses 2
values | fed_recipient_name stringclasses 2
values | fed_obligated_fy25_plus float64 327k 89M ⌀ | fed_top_agency stringclasses 2
values | accession stringlengths 20 20 | doc_url stringlengths 82 88 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Optimum Communications, Inc. | 1,702,780 | OPTU | 4,841 | false | NY | 10-K/A | 2026-11-06 | 2025-12-31 | 6 | false | 1,100,796,000 | 26,816,903,000 | 6,371,609,000 | 20,445,294,000 | 31,495,101,000 | 24,657,844,000 | -7,410,371,000 | 24.36 | 2026-09-30 | null | null | null | null | 0001702780-26-000071 | https://www.sec.gov/Archives/edgar/data/1702780/000170278026000071/optu-20251231.htm |
DISH DBS CORP | 1,042,642 | null | 4,899 | false | CO | 10-Q | 2025-11-14 | 2025-09-30 | 1 | false | 946,640,000 | 8,790,219,000 | null | 8,790,219,000 | 14,564,035,000 | 8,311,896,000 | -6,252,139,000 | 9.29 | 2025-09-30 | null | null | null | null | 0001104659-25-111701 | https://www.sec.gov/Archives/edgar/data/1042642/000110465925111701/ddbs-20250930x10q.htm |
New Fortress Energy Inc. | 1,749,723 | NFE | 4,924 | false | NY | 10-Q | 2026-08-06 | 2026-06-30 | 4 | false | 161,191,000 | 8,710,497,000 | 6,579,321,000 | 2,131,176,000 | 11,161,258,000 | 10,728,820,000 | -553,650,000 | 54.04 | 2026-06-30 | null | null | null | null | 0001749723-26-000106 | https://www.sec.gov/Archives/edgar/data/1749723/000174972326000106/nfe-20260630.htm |
Gaming & Leisure Properties, Inc. | 1,575,965 | GLPI | 6,798 | false | PA | 10-Q | 2026-10-29 | 2026-09-30 | 1 | false | 165,752,000 | 8,080,546,000 | null | 8,080,546,000 | 8,742,261,000 | 14,096,196,000 | 4,955,114,000 | 48.75 | 2026-09-30 | null | null | null | null | 0001575965-26-000072 | https://www.sec.gov/Archives/edgar/data/1575965/000157596526000072/glpi-20260930.htm |
Bally's Corp | 1,747,079 | BALY | 7,011 | false | RI | 10-Q | 2026-08-14 | 2026-06-30 | 1 | false | 390,184,000 | 4,506,700,000 | 39,977,000 | 4,466,723,000 | 8,636,971,000 | 10,806,978,000 | 644,779,000 | 11.55 | 2026-06-30 | null | null | null | null | 0001747079-26-000084 | https://www.sec.gov/Archives/edgar/data/1747079/000174707926000084/baly-20260630.htm |
ASHFORD HOSPITALITY TRUST INC | 1,232,582 | AHT | 6,798 | false | TX | 10-Q | 2026-08-12 | 2026-06-30 | 3 | false | 72,510,000 | 1,905,747,000 | null | 1,905,747,000 | 2,643,964,000 | 2,334,450,000 | -570,885,000 | 26.28 | 2026-06-30 | null | null | null | null | 0001232582-26-000183 | https://www.sec.gov/Archives/edgar/data/1232582/000123258226000183/aht-20260630.htm |
HARLEY-DAVIDSON, INC. | 793,952 | HOG | 3,751 | false | WI | 10-Q | 2026-11-04 | 2026-09-30 | 1 | false | 2,076,378,000 | 1,869,015,000 | 543,740,000 | 1,325,275,000 | null | 7,296,908,000 | 3,032,587,000 | 0.9 | 2026-09-30 | ZY52H9RDMTZ3 | HARLEY DAVIDSON INC | 89,000,000 | Department of Energy | 0000793952-26-000070 | https://www.sec.gov/Archives/edgar/data/793952/000079395226000070/hog-20260930.htm |
COGENT COMMUNICATIONS HOLDINGS, INC. | 1,158,324 | CCOI | 4,899 | false | DC | 10-Q | 2026-11-05 | 2026-09-30 | 1 | false | 166,855,000 | 1,730,400,000 | null | 1,730,400,000 | 2,949,753,000 | 2,892,734,000 | -57,019,000 | 10.37 | 2026-09-30 | null | null | null | null | 0001104659-26-123158 | https://www.sec.gov/Archives/edgar/data/1158324/000110465926123158/ccoi-20260930x10q.htm |
OFFICE PROPERTIES INCOME TRUST | 1,456,772 | OPI | 6,500 | false | MA | 10-Q | 2026-08-06 | 2026-06-30 | 3 | true | 50,751,000 | 1,683,556,000 | null | 1,683,556,000 | 1,863,075,000 | 2,374,530,000 | 511,455,000 | 33.17 | 2026-06-30 | null | null | null | null | 0001456772-26-000038 | https://www.sec.gov/Archives/edgar/data/1456772/000145677226000038/opi-20260630.htm |
MERCER INTERNATIONAL INC. | 1,333,274 | MERC | 2,611 | false | A1 | 10-Q | 2026-11-05 | 2026-09-30 | 2 | false | 71,007,000 | 1,664,473,000 | 354,703,000 | 1,309,770,000 | 1,974,055,000 | 1,815,850,000 | -158,205,000 | 23.44 | 2026-09-30 | null | null | null | null | 0001193125-26-450000 | https://www.sec.gov/Archives/edgar/data/1333274/000119312526450000/merc-20260930.htm |
Compass Diversified Holdings | 1,345,126 | CODI | 2,510 | false | CT | 10-K | 2026-02-27 | 2025-12-31 | 5 | false | 87,443,000 | 1,581,930,000 | 43,250,000 | 1,538,680,000 | 2,145,268,000 | 2,752,438,000 | 472,560,000 | 18.09 | 2026-06-30 | null | null | null | null | 0001345126-26-000026 | https://www.sec.gov/Archives/edgar/data/1345126/000134512626000026/codi-20251231.htm |
Hughes Satellite Systems Corp | 1,533,758 | null | 4,899 | false | CO | 10-Q | 2026-05-13 | 2026-03-31 | 3 | false | 101,628,000 | 1,533,564,000 | 1,510,174,000 | 23,390,000 | 2,760,131,000 | 1,903,620,000 | -900,353,000 | 15.09 | 2026-03-31 | null | null | null | null | 0001104659-26-059606 | https://www.sec.gov/Archives/edgar/data/1533758/000110465926059606/hssc-20260331x10q.htm |
KBS Real Estate Investment Trust III, Inc. | 1,482,430 | KBSR | 6,798 | false | CA | 10-Q | 2026-08-13 | 2026-06-30 | 4 | false | 26,634,000 | 1,240,114,000 | null | 1,240,114,000 | 1,352,304,000 | 1,478,602,000 | 126,298,000 | 46.56 | 2026-06-30 | null | null | null | null | 0001482430-26-000026 | https://www.sec.gov/Archives/edgar/data/1482430/000148243026000026/kbsriii-20260630.htm |
Spirit Aviation Holdings, Inc. | 1,498,710 | null | 4,512 | false | FL | 10-K | 2026-03-16 | 2025-12-31 | 2 | false | 272,959,000 | 1,193,700,000 | 474,800,000 | 718,900,000 | null | 5,993,137,000 | -2,091,688,000 | 4.37 | 2025-12-31 | null | null | null | null | 0001628280-26-018265 | https://www.sec.gov/Archives/edgar/data/1498710/000162828026018265/flyy-20251231.htm |
Fermi Inc. | 2,071,778 | FRMI | 6,798 | false | TX | 10-Q | 2026-08-14 | 2026-06-30 | 4 | true | 62,536,000 | 1,040,182,000 | 520,091,000 | 520,091,000 | 731,479,000 | 1,763,136,000 | 1,031,657,000 | 16.63 | 2026-06-30 | null | null | null | null | 0002071778-26-000051 | https://www.sec.gov/Archives/edgar/data/2071778/000207177826000051/frmi-20260630.htm |
Beacon Financial Corp | 1,108,134 | BBT | 6,036 | false | MA | 10-Q | 2026-08-07 | 2026-06-30 | 4 | false | 1,216,103,000 | 888,592,000 | null | 888,592,000 | 19,711,168,000 | 22,250,964,000 | 2,539,796,000 | 0.73 | 2026-06-30 | null | null | null | null | 0001628280-26-054720 | https://www.sec.gov/Archives/edgar/data/1108134/000162828026054720/bbt-20260630.htm |
Leslie's, Inc. | 1,821,806 | LESLQ | 5,990 | false | AZ | 10-Q | 2026-08-12 | 2026-07-04 | 1 | false | 45,911,000 | 753,364,000 | 0 | 753,364,000 | 1,214,930,000 | 722,192,000 | -492,738,000 | 16.41 | 2026-07-04 | null | null | null | null | 0001193125-26-347169 | https://www.sec.gov/Archives/edgar/data/1821806/000119312526347169/lesl-20260704.htm |
Sable Offshore Corp. | 1,831,481 | SOC | 1,311 | false | TX | 10-Q | 2026-08-10 | 2026-06-30 | 5 | true | 21,599,000 | 732,087,000 | null | 732,087,000 | 1,366,643,000 | 1,761,643,000 | 395,000,000 | 33.89 | 2026-06-30 | null | null | null | null | 0001831481-26-000104 | https://www.sec.gov/Archives/edgar/data/1831481/000183148126000104/socc-20260630.htm |
INNOVATIVE INDUSTRIAL PROPERTIES INC | 1,677,576 | IIPR | 6,500 | false | UT | 10-Q | 2026-05-05 | 2026-03-31 | 2 | false | 142,352,000 | 695,959,000 | null | 695,959,000 | 820,233,000 | 2,650,715,000 | 1,830,482,000 | 4.89 | 2026-09-30 | null | null | null | null | 0001677576-26-000002 | https://www.sec.gov/Archives/edgar/data/1677576/000167757626000002/iipr-20260331.htm |
Coronado Global Resources Inc. | 1,770,561 | CODQL | 1,220 | false | null | 10-K | 2026-03-03 | 2025-12-31 | 2 | true | 171,800,000 | 694,626,000 | 1,829,000 | 692,797,000 | 2,105,710,000 | 2,333,672,000 | null | 4.04 | 2025-09-30 | FL4FDKBEEXF7 | CORONADO GLOBAL RESOURCES INC. | 327,264.35 | Department of Health and Human Services | 0001562762-26-000024 | https://www.sec.gov/Archives/edgar/data/1770561/000156276226000024/c561202510K.htm |
SPRUCE POWER HOLDING CORP | 1,772,720 | SPRU | 4,911 | false | TX | 10-Q | 2026-08-13 | 2026-06-30 | 6 | false | 44,660,000 | 662,575,000 | 269,617,000 | 392,958,000 | 695,482,000 | 818,400,000 | 120,399,000 | 14.84 | 2026-06-30 | null | null | null | null | 0001628280-26-056824 | https://www.sec.gov/Archives/edgar/data/1772720/000162828026056824/spru-20260630.htm |
GoHealth, Inc. | 1,808,220 | null | 6,411 | false | IL | 10-Q | 2026-05-18 | 2026-03-31 | 1 | false | 39,879,000 | 653,133,000 | 2,375,000 | 650,758,000 | null | 917,917,000 | 2,131,000 | 16.38 | 2026-03-31 | null | null | null | null | 0001628280-26-035953 | https://www.sec.gov/Archives/edgar/data/1808220/000162828026035953/goco-20260331.htm |
Sleep Number Corp | 827,187 | SNBRQ | 2,510 | false | MN | 10-Q | 2026-05-12 | 2026-04-04 | 2 | true | 1,484,000 | 605,600,000 | 605,600,000 | null | 1,267,327,000 | 641,008,000 | -626,319,000 | 408.09 | 2026-04-04 | null | null | null | null | 0000827187-26-000041 | https://www.sec.gov/Archives/edgar/data/827187/000082718726000041/snbr-20260404.htm |
Trinseo PLC | 1,519,061 | TSEOQ | 2,821 | false | PA | 10-Q | 2026-08-06 | 2026-06-30 | 3 | false | 181,400,000 | 591,500,000 | 589,600,000 | 1,900,000 | null | 2,498,600,000 | -1,347,200,000 | 3.26 | 2026-06-30 | null | null | null | null | 0001104659-26-091910 | https://www.sec.gov/Archives/edgar/data/1519061/000110465926091910/tse-20260630x10q.htm |
CIRCLE8 GROUP INC | 1,605,888 | CIRC | 7,363 | false | NJ | 10-Q | 2026-08-19 | 2026-06-30 | 3 | false | 19,325,095 | 565,922,148 | 456,951,821 | 108,970,327 | 987,574,566 | 965,614,525 | -25,541,552 | 29.28 | 2026-06-30 | null | null | null | null | 0001605888-26-000044 | https://www.sec.gov/Archives/edgar/data/1605888/000160588826000044/altn-20260630.htm |
Going Concern Warnings: free sample (Tensorust LLC)
Every public company whose recent 10-K or 10-Q says there is substantial doubt it can continue as a going concern, with its cash and debt.
Headline: 1,543 public companies told the SEC since Nov 2025 that there is substantial doubt they can last another year, and excluding the 147 that say the doubt was alleviated they carry $88.2B of reported debt.
This repository is a free teaser, not the dataset. It holds 25 example rows and a summary table with no names in it. The full file has 1,543 rows and is sold by Tensorust LLC: https://tensorust.com/datasets/sec-going-concern/.
Files here
| file | what it is |
|---|---|
sample.csv |
25 rows of the full file (the same sample shown on tensorust.com) |
summary_by_business_state.csv |
row counts and totals by business state across the full file, no entity names (groups with fewer than 3 rows are folded into "Other") |
Summary by business state (largest groups)
| Business state | rows | Reported debt (USD) |
|---|---|---|
| CA | 247 | 3,607,116,572 |
| FL | 185 | 2,068,448,124 |
| NY | 181 | 37,184,452,479 |
| TX | 116 | 5,502,103,142 |
| (blank) | 114 | 1,224,399,667 |
| NV | 73 | 256,135,509 |
| MA | 68 | 3,562,840,268 |
| NJ | 50 | 1,220,210,997 |
| PA | 48 | 9,004,350,790 |
| Other (groups under 3 rows) | 40 | 3,091,583,708 |
| CO | 38 | 11,193,815,767 |
| AZ | 28 | 1,354,533,224 |
| TOTAL | 1,543 | 94,328,486,813 |
Full table: summary_by_business_state.csv.
What the full file has
- 1,543 rows
- Key fields: company, cik, ticker, sic, spac, state, form, filed, period, gc_filings_in_window
- Parquet and CSV, a README with sources, method and limits, and the build script
- Free 25-row sample (no personal contact data)
Coverage: 1,543 companies. Filings through Nov 6, 2026.
Columns in the full file
| column | meaning |
|---|---|
company |
Registrant |
cik |
SEC CIK |
ticker |
Ticker from the SEC ticker file |
sic |
SIC code |
spac |
Blank-check company (SIC 6770) |
state |
Business state |
form |
Latest 10-K or 10-Q with going-concern language |
filed |
Its filing date |
period |
Period of report |
gc_filings_in_window |
Filings with the language in the window |
alleviated_language |
The filing also says the substantial doubt was alleviated: treat as a weaker signal |
cash |
Cash and equivalents, latest XBRL quarter-end frame (USD) |
total_debt |
Current plus noncurrent debt from XBRL (USD) |
debt_current |
Current debt or notes |
debt_noncurrent |
Long-term debt or notes |
liabilities |
Total liabilities |
assets |
Total assets |
equity |
Stockholders equity |
debt_to_cash |
Total debt / cash |
balance_sheet_date |
Date of the cash or assets value |
fed_uei |
UEI of a matching federal award recipient |
fed_recipient_name |
Matching USAspending recipient |
fed_obligated_fy25_plus |
Its obligations FY2025 onward (USD) |
fed_top_agency |
Top awarding agency |
accession |
EDGAR accession |
doc_url |
The filing document |
Get the full file
| tier | price | includes |
|---|---|---|
| Going concern file | $1,200 | All 1,543 companies with going-concern language since Nov 2025, with cash, debt, liabilities, assets, alleviation flag and filing links. |
| Distress watch feed | $9,000 a year | New going-concern filings each week with balance-sheet figures, first-time warnings flagged. Up to 5 users. |
| Credit desk license | $30,000 a year | Daily refresh, history back to 2018, screening of your counterparties by name or CIK, and use across credit and trading teams. |
Email mattbusel@tensorust.com with the tier and a billing contact, and we will send a proper invoice (ACH or card). The file is delivered once the invoice is paid. Details and the live sample: https://tensorust.com/datasets/sec-going-concern/. All datasets: https://tensorust.com/datasets/
Method and limits
EDGAR full-text search returns 10-K and 10-Q main documents containing both "substantial doubt" and "going concern". To drop accounting-policy boilerplate, a filing is kept only when it also contains an affirmative phrase such as "these conditions raise substantial doubt", "there is substantial doubt" or "substantial doubt exists"; exhibits are dropped and each company keeps its latest such filing. A second search flags filings that also say the doubt was "alleviated". Cash, debt, liabilities, assets and equity come from the SEC XBRL frames API, taking the most recent quarter-end value per company.
Not an auditor's opinion database: the language can appear in management's discussion or risk factors as well as the audit report, some filings discuss the doubt only to say it was resolved (flagged), and some large filers use the phrase about a subsidiary, tenant, investee or counterparty rather than themselves; each row links to the document. Not investment advice.
Sources
- SEC EDGAR full-text search, 10-K and 10-Q main documents Nov 1 2025 to Nov 6 2026, https://efts.sec.gov/LATEST/search-index
- SEC XBRL frames API, quarter ends Q3 2025 to Q3 2026, https://data.sec.gov/api/xbrl/frames/
- SEC company ticker file, https://www.sec.gov/files/company_tickers.json
- USAspending recipients via the Tensorust ontology, https://www.usaspending.gov
License
The sample and summary here are free to view, analyze and cite with attribution to "Tensorust LLC, https://tensorust.com/datasets/sec-going-concern/". The full dataset is licensed separately per tier. No resale or redistribution of Tensorust data without a written license.
Tensorust LLC, Tuckahoe NY. mattbusel@tensorust.com | https://tensorust.com
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