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CIK 1091171

BLUE NILE INC
CIK 0001091171 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
23.2
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 2016-01-03 ยท CLEAN30.3

Earnings quality

Beneish M-Score -2.47 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-03-01) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.466,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 0.951,
    "AQI": 0.876,
    "SGI": 1.014,
    "DEPI": 0.959,
    "SGAI": 1.039,
    "LVGI": 0.954,
    "TATA": 0.016
  },
  "defaulted_to_neutral": [
    "DSRI"
  ],
  "sloan_accruals": 0.0159,
  "inputs": {
    "revenue_t": 480057000,
    "revenue_t1": 473516000,
    "total_assets_t": 157414000,
    "net_income_t": 10534000,
    "cfo_t": 8036000
  },
  "stale": false,
  "latest_filing_period": "2016-01-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1091171/000109117116000189/0001091171-16-000189-index.htm",
    "form": "10-K",
    "filed": "2016-03-01"
  }
}
P-05 ยท FY 2016-01-03 ยท CLEAN0.0

Tax arbitrage

ETR 34.6% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-03-01) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2016-01-03": 0.3462,
    "2015-01-04": 0.3344,
    "2013-12-29": 0.2533
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2016-01-03": -0.1362,
    "2015-01-04": -0.1244,
    "2013-12-29": -0.0433
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2016-01-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1091171/000109117116000189/0001091171-16-000189-index.htm",
    "form": "10-K",
    "filed": "2016-03-01"
  }
}
P-12 ยท FY 2016-01-03 ยท CLEAN7.3

Restatement predictor

F-Score 0.22 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-03-01) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.218,
  "probability": 0.00081,
  "components": {
    "rsst": 0.0159,
    "drec": -0.0136,
    "dinv": 0.0299,
    "soft": 0.3833,
    "dcs": 0.0183,
    "droa": 0.0051,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2016-01-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1091171/000109117116000189/0001091171-16-000189-index.htm",
    "form": "10-K",
    "filed": "2016-03-01"
  }
}