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CIK 1179484

COMDISCO HOLDING CO INC
CIK 0001179484 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
88.9
composite ยท 3 signals ยท TRIGGERED

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 2014-09-30 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 4.60 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-12-09) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 4.604,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1,
    "SGI": 8.775,
    "DEPI": 1,
    "SGAI": 0.134,
    "LVGI": 1,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "AQI",
    "DEPI",
    "LVGI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 1755000,
    "revenue_t1": 200000,
    "total_assets_t": 37438000,
    "net_income_t": null,
    "cfo_t": 353000
  },
  "stale": false,
  "latest_filing_period": "2014-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1179484/000110465915083776/0001104659-15-083776-index.htm",
    "form": "10-K",
    "filed": "2015-12-09"
  }
}
P-05 ยท FY 2014-09-30 ยท ELEVATED100.0

Tax arbitrage

ETR -180.3% vs 21% statutory โ€” gap persistent across 1 of 1 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-12-09) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2014-09-30": -1.8033
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2014-09-30": 2.0133
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2014-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1179484/000110465915083776/0001104659-15-083776-index.htm",
    "form": "10-K",
    "filed": "2015-12-09"
  }
}
P-12 ยท FY 2014-09-30 ยท CLEAN16.9

Restatement predictor

F-Score 0.51 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-12-09) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.508,
  "probability": 0.00188,
  "components": {
    "rsst": null,
    "drec": null,
    "dinv": null,
    "soft": 0.1455,
    "dcs": 7.775,
    "droa": null,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2014-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1179484/000110465915083776/0001104659-15-083776-index.htm",
    "form": "10-K",
    "filed": "2015-12-09"
  }
}