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CIK 1024519

CNH GLOBAL N V
CIK 0001024519 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
26.1
composite ยท 3 signals ยท CLEAN

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 2012-12-31 ยท CLEAN31.9

Earnings quality

Beneish M-Score -2.38 โ€” no manipulation profile
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2013-03-01) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.384,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.013,
    "GMI": 0.995,
    "AQI": 1.024,
    "SGI": 1.066,
    "DEPI": 1.056,
    "SGAI": 0.921,
    "LVGI": 0.988,
    "TATA": -0.001
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0012,
  "inputs": {
    "revenue_t": 20447000000,
    "revenue_t1": 19185000000,
    "total_assets_t": 35426000000,
    "net_income_t": 1142000000,
    "cfo_t": 1185000000
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1024519/000119312513085322/0001193125-13-085322-index.htm",
    "form": "20-F",
    "filed": "2013-03-01"
  }
}
P-05 ยท FY 2011-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 29.8% โ€” within normal range of statutory
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2013-03-01) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2011-12-31": 0.298,
    "2010-12-31": 0.1851
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2011-12-31": -0.088,
    "2010-12-31": 0.0249
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1024519/000119312513085322/0001193125-13-085322-index.htm",
    "form": "20-F",
    "filed": "2013-03-01"
  }
}
P-12 ยท FY 2012-12-31 ยท CLEAN20.2

Restatement predictor

F-Score 0.61 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2013-03-01) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.607,
  "probability": 0.00224,
  "components": {
    "rsst": -0.0012,
    "drec": 0.0202,
    "dinv": 0.0021,
    "soft": 0.8807,
    "dcs": 0.0291,
    "droa": 0.0047,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1024519/000119312513085322/0001193125-13-085322-index.htm",
    "form": "20-F",
    "filed": "2013-03-01"
  }
}