Sample Corpus

Verify our claims yourself.

Five Tesla SEC filings (FY2022-2025 + 10KA Amendment). 1.85 MB of real regulatory prose. SIGMA found 8 structural contradictions, 2 critical, in 46.7 seconds. Download the files. Run them. See what it finds.

8Contradictions
2Critical
12,952Sentences
97%Coverage
46.7sTotal Time
10-K FY2022 469 KB SEC Filing
10-K FY2023 398 KB SEC Filing
10-K FY2024 386 KB SEC Filing
10-K FY2025 394 KB SEC Filing
10KA Amendment 157 KB SEC Filing

What SIGMA found in these files

Two critical structural contradictions across four years of Tesla SEC filings:

1 Bitcoin accounting treatment flip. FY2022 and FY2023 use impairment-only accounting (DENIES fair value). FY2024 and FY2025 adopt ASU 2023-08 fair value remeasurement (AFFIRMS fair value). The policy changed between filings without a reconciling disclosure that satisfies cross-document consistency.
2 Board independence assertion. All four 10-K filings reference PwC's audit opinion describing "redeemable noncontrolling interests" (DENIES full independence). The 10KA Amendment asserts all Compensation Committee members are independent directors under Nasdaq rules (AFFIRMS independence). Structural contradiction between the auditor's framing and the board's self-classification.

These are real contradictions in real SEC filings. SIGMA did not hallucinate them. The source sentences are in the report. Every run produces the same result. The output is cryptographically signed.

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