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Zombie Corp Series
Research Series · Investigation in progress

Companies that look
healthier than they are.

The Zombie Corp series finds companies using debt-funded acquisitions and unwritten goodwill to mask genuine weakness. We check the leaves, not just the canopy.

Layer 01
The zombie core. Cannot cover interest payments from earnings for three consecutive years — and has been operating long enough that this isn't a growth-phase excuse.
Layer 02
The mask. Goodwill exceeds tangible equity. The balance sheet looks positive only because intangible assets are holding it above zero.
Layer 03
Stale recognition. Acquisitions were debt-funded and the goodwill has never been honestly written down. Management has every incentive to keep it that way.
Investigations
Investigation #1 Live · June 2026
19 / 20 — Acute

SpaceX IPO & the US Economy

The largest IPO in stock market history — scored against the Goodwill Mask Scorecard the day before pricing. Plus: who is really suffering in the US economy, and what four scenarios look like for investors.

Ipalibo Da-Wariboko · June 8, 2026 Read the analysis
Investigation #2

Coming next.

The Wayfair calibration surfaced a second pattern worth its own investigation — the debt + buyback negative-equity zombie with no goodwill. No IPO drama required.

In progress
The method

The Goodwill Mask Scorecard (v1.2) is a 20-point repeatable framework calibrated across four test companies before being applied to any live case. It scores one question with evidence, not opinion: is this company hiding genuine weakness behind unimpaired acquisition goodwill?

Anchor
OECD zombie definition (EBIT ÷ interest <1 for 3 consecutive years, firm ≥10 years old) plus CEPR cash-flow confirmation
The edge
Goodwill vs. tangible equity, debt-funded acquisition pattern, and stale recognition — what none of the standard definitions include
Calibration
Roper (cleared), Wayfair (screened out), B. Riley (rerouted), B&G Foods (17/20 Acute) — all four required behaviors proven before any live case
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Zombie Corp Series · A CULT+MATH Research Initiative
Ipalibo Da-Wariboko · Houston, TX · 2026
cultmath.com
frameworks.cultmath.com
Not investment advice