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CIK 1039889

P F CHANGS CHINA BISTRO INC
CIK 0001039889 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
9.6
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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Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

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Signals

P-01 ยท FY 2012-01-01 ยท CLEAN12.2

Earnings quality

Beneish M-Score -3.07 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-02-16) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -3.072,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1.137,
    "SGI": 0.997,
    "DEPI": 0.883,
    "SGAI": 1,
    "LVGI": 1.14,
    "TATA": -0.125
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "SGAI"
  ],
  "sloan_accruals": -0.1197,
  "inputs": {
    "revenue_t": 1238755000,
    "revenue_t1": 1242799000,
    "total_assets_t": 576075000,
    "net_income_t": 30077000,
    "cfo_t": 102563000
  },
  "stale": false,
  "latest_filing_period": "2012-01-01",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1039889/000103988912000003/0001039889-12-000003-index.htm",
    "form": "10-K",
    "filed": "2012-02-16"
  }
}
P-05 ยท FY 2012-01-01 ยท CLEAN0.0

Tax arbitrage

ETR 25.2% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-02-16) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2012-01-01": 0.2517,
    "2011-01-02": 0.2656,
    "2010-01-03": 0.2909
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-01-01": -0.0417,
    "2011-01-02": -0.0556,
    "2010-01-03": -0.0809
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2012-01-01",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1039889/000103988912000003/0001039889-12-000003-index.htm",
    "form": "10-K",
    "filed": "2012-02-16"
  }
}
P-12 ยท FY 2012-01-01 ยท CLEAN4.6

Restatement predictor

F-Score 0.14 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-02-16) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.139,
  "probability": 0.00051,
  "components": {
    "rsst": -0.1197,
    "drec": null,
    "dinv": 0.0011,
    "soft": 0.1996,
    "dcs": -0.0033,
    "droa": -0.0212,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-01-01",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1039889/000103988912000003/0001039889-12-000003-index.htm",
    "form": "10-K",
    "filed": "2012-02-16"
  }
}