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Before a figure from a US 10-K or 10-Q is quoted, re-checks it with exact integer arithmetic on SEC XBRL data: balance sheet identity (including noncontrolling and temporary equity), net income bridge, cash flow to balance sheet cash tie-out with restricted cash and roll-forward, EPS recomputation, every calculation-linkbase relationship the filing declares, and same-period values that a later 10-K/10-Q reports differently (disclosure-rounding differences excluded) plus Item 4.02 non-reliance 8-Ks. Returns per-check PASS, FAIL, NOT_APPLICABLE or INSUFFICIENT_DATA with expected, actual, delta and the smallest line-item set that explains each gap, and the SHA-256 of every SEC document read. No LLM. Limits: non-dimensional facts only (SEC companyfacts omits extension concepts and dimensional data), US GAAP 10-K/10-Q filers, and a revision is reported without a cause. Not legal, accounting, audit or investment advice.