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CIK 1342287

General Finance Corporation
CIK 0001342287 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
46.4
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-12 ยท FY 2020-06-30 ยท ELEVATED59.3

Restatement predictor

F-Score 1.78 โ€” misstatement risk 1.8x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2020-09-10) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.778,
  "probability": 0.00658,
  "components": {
    "rsst": null,
    "drec": null,
    "dinv": -0.0111,
    "soft": 0.9446,
    "dcs": -0.0574,
    "droa": null,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2020-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1342287/000119312520242828/0001193125-20-242828-index.htm",
    "form": "10-K",
    "filed": "2020-09-10"
  }
}
P-13 ยท FY 2020-06-30 ยท ELEVATED20.0

Zombie / distress

Altman Z'' 0.63 in the distress zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2020-09-10) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2020-06-30": 1.723,
    "2019-06-30": 1.743,
    "2018-06-30": 1.286,
    "2017-06-30": 0.97
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 0.63,
  "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": 45454000,
    "interest_expense_t": 26386000
  },
  "stale": false,
  "latest_filing_period": "2020-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1342287/000119312520242828/0001193125-20-242828-index.htm",
    "form": "10-K",
    "filed": "2020-09-10"
  }
}
P-01 ยท FY 2020-06-30 ยท CLEAN28.9

Earnings quality

Beneish M-Score -2.49 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2020-09-10) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.49,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1,
    "SGI": 0.943,
    "DEPI": 1.092,
    "SGAI": 1.053,
    "LVGI": 0.878,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 356479000,
    "revenue_t1": 378206000,
    "total_assets_t": 756022000,
    "net_income_t": null,
    "cfo_t": 76574000
  },
  "stale": false,
  "latest_filing_period": "2020-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1342287/000119312520242828/0001193125-20-242828-index.htm",
    "form": "10-K",
    "filed": "2020-09-10"
  }
}
P-05 ยท FY 2020-06-30 ยท CLEAN0.0

Tax arbitrage

ETR 45.7% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2020-09-10) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2020-06-30": 0.457
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2020-06-30": -0.247
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2020-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1342287/000119312520242828/0001193125-20-242828-index.htm",
    "form": "10-K",
    "filed": "2020-09-10"
  }
}