CIK 1046203

Guaranty Federal Bancshares, Inc.

CIK 0001046203 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

29.7

composite · 3 signals · CLEAN

Every card below shows the score and the exact filing data it was computed from — 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 — never a guess.

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Signals

P-01 · FY 2021-12-31 · CLEAN33.9

Earnings quality

Beneish M-Score -2.31 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2022-03-11) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.312,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1.001,
    "SGI": 1.229,
    "DEPI": 0.974,
    "SGAI": 1,
    "LVGI": 1,
    "TATA": -0.007
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "SGAI",
    "LVGI"
  ],
  "sloan_accruals": -0.0073,
  "inputs": {
    "revenue_t": 1804935,
    "revenue_t1": 1469160,
    "total_assets_t": 1172910304,
    "net_income_t": 10638142,
    "cfo_t": 19077840
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1046203/000143774922005963/0001437749-22-005963-index.htm",
    "form": "10-K",
    "filed": "2022-03-11"
  }
}

P-05 · FY 2021-12-31 · CLEAN16.5

Tax arbitrage

ETR 20.1% — within normal range of statutory

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2022-03-11) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2021-12-31": 0.2012,
    "2020-12-31": 0.1531,
    "2019-12-31": 0.1517
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2021-12-31": 0.0088,
    "2020-12-31": 0.0569,
    "2019-12-31": 0.0583
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1046203/000143774922005963/0001437749-22-005963-index.htm",
    "form": "10-K",
    "filed": "2022-03-11"
  }
}

P-12 · FY 2021-12-31 · CLEAN19.5

Restatement predictor

F-Score 0.59 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2022-03-11) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.586,
  "probability": 0.00217,
  "components": {
    "rsst": -0.0073,
    "drec": null,
    "dinv": null,
    "soft": 0.8743,
    "dcs": 0.2285,
    "droa": 0.0031,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1046203/000143774922005963/0001437749-22-005963-index.htm",
    "form": "10-K",
    "filed": "2022-03-11"
  }
}