CIK 1320947

DIAMOND FOODS INC

CIK 0001320947 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

54.5

composite · 4 signals · ELEVATED

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-05 · FY 2015-07-31 · ELEVATED68.7

Tax arbitrage

ETR 6.3% vs 21% statutory — gap persistent across 1 of 1 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2015-10-01) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2015-07-31": 0.0632
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2015-07-31": 0.1468
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2015-07-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1320947/000162828015007491/0001628280-15-007491-index.htm",
    "form": "10-K",
    "filed": "2015-10-01"
  }
}

P-13 · FY 2015-07-31 · ELEVATED20.0

Zombie / distress

Altman Z'' 0.79 in the distress zone

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2015-10-01) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2015-07-31": 1.864,
    "2014-07-31": -0.526,
    "2013-07-31": -2.042,
    "2012-07-31": -1.49
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 0.795,
  "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": 75974000,
    "interest_expense_t": 40757000
  },
  "stale": false,
  "latest_filing_period": "2015-07-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1320947/000162828015007491/0001628280-15-007491-index.htm",
    "form": "10-K",
    "filed": "2015-10-01"
  }
}

P-01 · FY 2015-07-31 · CLEAN26.9

Earnings quality

Beneish M-Score -2.56 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2015-10-01) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.558,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.996,
    "GMI": 0.912,
    "AQI": 0.954,
    "SGI": 0.999,
    "DEPI": 1,
    "SGAI": 0.745,
    "LVGI": 0.982,
    "TATA": -0.012
  },
  "defaulted_to_neutral": [
    "DEPI"
  ],
  "sloan_accruals": -0.0125,
  "inputs": {
    "revenue_t": 864165000,
    "revenue_t1": 865207000,
    "total_assets_t": 1212692000,
    "net_income_t": 33030000,
    "cfo_t": 48038000
  },
  "stale": false,
  "latest_filing_period": "2015-07-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1320947/000162828015007491/0001628280-15-007491-index.htm",
    "form": "10-K",
    "filed": "2015-10-01"
  }
}

P-12 · FY 2015-07-31 · CLEAN16.7

Restatement predictor

F-Score 0.50 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2015-10-01) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.501,
  "probability": 0.00185,
  "components": {
    "rsst": -0.0125,
    "drec": -0.0004,
    "dinv": 0.0287,
    "soft": 0.8765,
    "dcs": -0.0006,
    "droa": 0.1653,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2015-07-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1320947/000162828015007491/0001628280-15-007491-index.htm",
    "form": "10-K",
    "filed": "2015-10-01"
  }
}