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CIK 1321646

Kraton Corp
CIK 0001321646 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
81.7
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 2021-12-31 ยท CLEAN34.0

Earnings quality

Beneish M-Score -2.31 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-02-24) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.311,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.017,
    "GMI": 0.852,
    "AQI": 0.897,
    "SGI": 1.26,
    "DEPI": 0.99,
    "SGAI": 0.804,
    "LVGI": 0.965,
    "TATA": 0
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0004,
  "inputs": {
    "revenue_t": 1970129000,
    "revenue_t1": 1563150000,
    "total_assets_t": 2654608000,
    "net_income_t": 170226000,
    "cfo_t": 171225000
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1321646/000132164622000003/0001321646-22-000003-index.htm",
    "form": "10-K",
    "filed": "2022-02-24"
  }
}
P-05 ยท FY 2021-12-31 ยท CLEAN100.0

Tax arbitrage

ETR 18.4% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-02-24) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2021-12-31": 0.1837,
    "2019-12-31": -0.2685
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2021-12-31": 0.0263,
    "2019-12-31": 0.4785
  },
  "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/1321646/000132164622000003/0001321646-22-000003-index.htm",
    "form": "10-K",
    "filed": "2022-02-24"
  }
}
P-12 ยท FY 2021-12-31 ยท CLEAN29.0

Restatement predictor

F-Score 0.87 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-02-24) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.87,
  "probability": 0.00322,
  "components": {
    "rsst": -0.0004,
    "drec": 0.0198,
    "dinv": null,
    "soft": 0.5987,
    "dcs": 0.2279,
    "droa": 0.1558,
    "issue": 1
  },
  "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/1321646/000132164622000003/0001321646-22-000003-index.htm",
    "form": "10-K",
    "filed": "2022-02-24"
  }
}