KM-2 Balance Sheet Distortion

Test whether balance-sheet metrics were engineered to look healthier.

Checks

• Recompute DSO consistently and detect method changes.
• Track reclassification of AR, notes, inventory, or debt accounts.
• Evaluate reserve coverage vs underlying credit or quality stress.
• Review off-balance-sheet debt and presentation-driven metric effects.

Output

Return JSON with shenanigan, risk_level, flags, supporting_evidence, adjusted_metrics, and recommended_follow_up.