Research Series · Investigation in progress

Companies that look
healthier than they are.

The Zombie Corp series finds companies that look healthier than they are — whether they hide a dead core behind unwritten goodwill, or broken economics behind a story of future profits. 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 Verdict under review
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
Investigation #2 Live · June 2026

Gaming's $195B Paradox

The games industry hit an all-time high — and the layoffs won't stop. The Goodwill Mask Scorecard applied to three roll-ups: one it would have caught early (Embracer), one it flags now (Unity), one it clears (Take-Two).

Ipalibo Da-Wariboko · June 20, 2026
Investigation #3 Live · June 2026
13 / 20 — Chasing Breakeven

OpenAI & the AI Economy

The first Burn Mask investigation. OpenAI scored the month its IPO filing went public — a genuinely improving business wrapped in a fragile, narrative-funded capital structure. Plus: the AI-capital cycle, who really bears the risk, and the one event that settles it.

Ipalibo Da-Wariboko · June 21, 2026
Investigation #4 Live · July 2026
Cleared — all three instruments

The Reservoir

A new instrument for catching companies that spend their brand rather than build it — and the company it cleared. Plus: the footnote that tells you which brands are closest to being written down.

Ipalibo Da-Wariboko · July 23, 2026
Investigation #5 Live · August 2026
Cleared — confirmed negative

Negative Equity Is Not a Mask

Starbucks carries an $8.1bn shareholders' deficit and $3.4bn of goodwill — and trips Layer 2 harder than anything this series has run. It is clean. Why the layer misfires on a company that bought back its own stock instead of other companies, and the one amendment that fixes it.

Ipalibo Da-Wariboko · August 5, 2026
Investigation #6

Coming next.

Another company that looks healthier than it is — in research now, verified against the actual filing before it ships. One every seven weeks, never rushed.

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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