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CIK 1060232

COLLECTIVE BRANDS, INC.
CIK 0001060232 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
52.8
composite ยท 4 signals ยท ELEVATED

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-05 ยท FY 2011-01-29 ยท ELEVATED59.9

Tax arbitrage

ETR 12.4% vs 21% statutory โ€” gap persistent across 2 of 2 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-03-22) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2011-01-29": 0.1243,
    "2010-01-30": 0.0963
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2011-01-29": 0.0857,
    "2010-01-30": 0.1137
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2012-01-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1060232/000119312512127340/0001193125-12-127340-index.htm",
    "form": "10-K",
    "filed": "2012-03-22"
  }
}
P-12 ยท FY 2012-01-28 ยท ELEVATED44.0

Restatement predictor

F-Score 1.32 โ€” misstatement risk 1.3x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-03-22) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.321,
  "probability": 0.00489,
  "components": {
    "rsst": -0.0954,
    "drec": 0.0146,
    "dinv": 0.0147,
    "soft": 0.731,
    "dcs": 0.0161,
    "droa": -0.128,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-01-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1060232/000119312512127340/0001193125-12-127340-index.htm",
    "form": "10-K",
    "filed": "2012-03-22"
  }
}
P-13 ยท FY 2012-01-28 ยท ELEVATED52.2

Zombie / distress

Interest coverage -0.69x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-03-22) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2012-01-28": -0.689,
    "2011-01-29": 3.895,
    "2010-01-30": 2.607,
    "2009-01-31": -0.535
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": 3.337,
  "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": -26800000,
    "interest_expense_t": 38900000
  },
  "stale": false,
  "latest_filing_period": "2012-01-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1060232/000119312512127340/0001193125-12-127340-index.htm",
    "form": "10-K",
    "filed": "2012-03-22"
  }
}
P-01 ยท FY 2012-01-28 ยท CLEAN12.8

Earnings quality

Beneish M-Score -3.05 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-03-22) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -3.052,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.245,
    "GMI": 1.197,
    "AQI": 1.018,
    "SGI": 1.025,
    "DEPI": 0.922,
    "SGAI": 1.009,
    "LVGI": 2.449,
    "TATA": -0.095
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0954,
  "inputs": {
    "revenue_t": 3461700000,
    "revenue_t1": 3375700000,
    "total_assets_t": 2047200000,
    "net_income_t": -160200000,
    "cfo_t": 45700000
  },
  "stale": false,
  "latest_filing_period": "2012-01-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1060232/000119312512127340/0001193125-12-127340-index.htm",
    "form": "10-K",
    "filed": "2012-03-22"
  }
}