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CIK 1022368

SCHIFF NUTRITION INTERNATIONAL, INC.
CIK 0001022368 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
72.3
composite ยท 4 signals ยท TRIGGERED

Every card below shows the score and the exact filing data it was computed from โ€” no unexplained numbers. Some signals (P-02, P-03, P-08, P-09, P-10, P-11) pull live documents from SEC EDGAR the first time you view this company; a few of those (P-03, P-10, P-11) use AI to read the filing text, but every AI claim must quote the actual document verbatim or it's discarded โ€” never a guess.

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Signals

P-01 ยท FY 2012-05-31 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 2.88 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-08-14) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 2.879,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.899,
    "GMI": 0.824,
    "AQI": 15.752,
    "SGI": 1.212,
    "DEPI": 0.645,
    "SGAI": 1,
    "LVGI": 2.071,
    "TATA": -0.046
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -0.0652,
  "inputs": {
    "revenue_t": 258911000,
    "revenue_t1": 213648000,
    "total_assets_t": 332266000,
    "net_income_t": 13727000,
    "cfo_t": 28870000
  },
  "stale": false,
  "latest_filing_period": "2012-05-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1022368/000102236812000032/0001022368-12-000032-index.htm",
    "form": "10-K",
    "filed": "2012-08-14"
  }
}
P-05 ยท FY 2012-05-31 ยท CLEAN0.0

Tax arbitrage

ETR 39.8% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-08-14) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2012-05-31": 0.398,
    "2011-05-31": 0.3644,
    "2010-05-31": 0.356
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-05-31": -0.188,
    "2011-05-31": -0.1544,
    "2010-05-31": -0.146
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2012-05-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1022368/000102236812000032/0001022368-12-000032-index.htm",
    "form": "10-K",
    "filed": "2012-08-14"
  }
}
P-12 ยท FY 2012-05-31 ยท CLEAN23.4

Restatement predictor

F-Score 0.70 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-08-14) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.702,
  "probability": 0.0026,
  "components": {
    "rsst": -0.0652,
    "drec": 0.0105,
    "dinv": 0.0279,
    "soft": 0.9346,
    "dcs": 0.2004,
    "droa": -0.0541,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-05-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1022368/000102236812000032/0001022368-12-000032-index.htm",
    "form": "10-K",
    "filed": "2012-08-14"
  }
}
P-13 ยท FY 2012-05-31 ยท CLEAN0.0

Zombie / distress

Interest coverage 9.11x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-08-14) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2012-05-31": 9.11,
    "2011-05-31": 47.625,
    "2010-05-31": 82.314
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 2.449,
  "definitions": {
    "zombie": "ICR<1 for 3+ consecutive FYs (BIS 2018)",
    "z_distress": "<1.1 distress, 1.1-2.6 gray, >2.6 safe"
  },
  "inputs": {
    "ebit_t": 25462000,
    "interest_expense_t": 2795000
  },
  "stale": false,
  "latest_filing_period": "2012-05-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1022368/000102236812000032/0001022368-12-000032-index.htm",
    "form": "10-K",
    "filed": "2012-08-14"
  }
}