[
  {
    "company": "Enron 2.0 (Energy AI)",
    "sector": "Energy / Tech",
    "description": "Rapidly growing energy trading firm claiming AI-driven arbitrage profits.",
    "original_financials": {
      "revenue": 100000000,
      "cash_flow": 5000000,
      "expenses": 80000000,
      "net_income": 20000000,
      "growth_rate": 0.6,
      "liabilities": 50000000
    },
    "restated_financials": {
      "revenue": 85000000.0,
      "cash_flow": 5000000,
      "expenses": 96000000.0,
      "net_income": -11000000.0,
      "growth_rate": 0.6,
      "liabilities": 50000000,
      "restatement_date": "2026-04-01",
      "notes": "Restated due to accounting irregularities discovered by FraudDetectionAgent."
    },
    "anomalies": [
      "Revenue high but operating cash flow dangerously low (<10%).",
      "Unusual growth rate (>50%) flagged for review."
    ],
    "impact_assessment": {
      "revenue_impact_pct": -15.0,
      "risk_score": 50,
      "verdict": "FRAUD_LIKELY"
    }
  },
  {
    "company": "Wirecard AI Payments",
    "sector": "Fintech",
    "description": "Payment processor claiming massive Asian subsidiary revenues.",
    "original_financials": {
      "revenue": 50000000,
      "cash_flow": 40000000,
      "expenses": 10000000,
      "net_income": 40000000,
      "growth_rate": 0.2,
      "cash_reserves_claimed": 2000000000,
      "cash_reserves_audited": 10000
    },
    "restated_financials": {
      "revenue": 42500000.0,
      "cash_flow": 40000000,
      "expenses": 12000000.0,
      "net_income": 30500000.0,
      "growth_rate": 0.2,
      "cash_reserves_claimed": 2000000000,
      "cash_reserves_audited": 10000,
      "restatement_date": "2026-04-01",
      "notes": "Restated due to accounting irregularities discovered by FraudDetectionAgent."
    },
    "anomalies": [],
    "impact_assessment": {
      "revenue_impact_pct": -15.0,
      "risk_score": 0,
      "verdict": "CLEAN"
    }
  },
  {
    "company": "FTX Reborn",
    "sector": "Crypto / Exchange",
    "description": "Next-gen exchange with 'fully on-chain' auditing (that no one can find).",
    "original_financials": {
      "revenue": 0,
      "expenses": 0,
      "net_income": 0,
      "token_valuation": 5000000000,
      "customer_deposits": 1000000000,
      "liquid_assets": 5000000
    },
    "restated_financials": {
      "revenue": 0.0,
      "expenses": 0.0,
      "net_income": 0.0,
      "token_valuation": 5000000000,
      "customer_deposits": 1000000000,
      "liquid_assets": 5000000,
      "restatement_date": "2026-04-01",
      "notes": "Restated due to accounting irregularities discovered by FraudDetectionAgent."
    },
    "anomalies": [],
    "impact_assessment": {
      "revenue_impact_pct": -100.0,
      "risk_score": 0,
      "verdict": "CLEAN"
    }
  }
]