Source Recovery Company
Note the hyphen: www.sourcerecovery.com is a different company (see JuggerSoft).
From the Source Recovery Company's web page: We use our patented ReSource (TM) technology to recover missing COBOL or Assembler source code for the IBM mainframe environment back to its original language.
Their marketing company is Essential Systems Technical Consulting:
http://www.essential-systems.com
On Sept 7, 2000, The Source Recovery Company transferred its ownership of ReSource, the technology to recover COBOL or Assembler source code from MVS load modules back to Fred Brandes (it's original author). They are now marketing this service under ESTC. This is now performed as a regular consulting engagement based on an hourly fee, to IBM 360/370/380 clients who have lost their source code. Mainframe code is disassembled to assembly code and/or decompiled to COBOL code.
Pattern matching techniques are used in order to match sequences of code known to be generated by COBOL compilers. Manual intervention is required. Although the approach is not portable in general, i.e. new patterns need to be generated for other machines, the extensive database of patterns allows them to decompile a good percentage of the code.