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CIK 1381455

STEWART & STEVENSON LLC
CIK 0001381455 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
71.5
composite ยท 3 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-01 ยท FY 2012-01-31 ยท ELEVATED39.0

Earnings quality

Beneish M-Score -2.14 in the elevated zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-04-30) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.136,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.886,
    "GMI": 0.867,
    "AQI": 0.974,
    "SGI": 1.537,
    "DEPI": 1.123,
    "SGAI": 0.856,
    "LVGI": 0.966,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 1324007000,
    "revenue_t1": 861234000,
    "total_assets_t": 768001000,
    "net_income_t": null,
    "cfo_t": 29526000
  },
  "stale": false,
  "latest_filing_period": "2012-01-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1381455/000110465912030125/0001104659-12-030125-index.htm",
    "form": "10-K",
    "filed": "2012-04-30"
  }
}
P-05 ยท FY 2012-01-31 ยท ELEVATED84.9

Tax arbitrage

ETR 2.3% vs 21% statutory โ€” gap persistent across 1 of 1 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-04-30) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2012-01-31": 0.0228
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-01-31": 0.1872
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2012-01-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1381455/000110465912030125/0001104659-12-030125-index.htm",
    "form": "10-K",
    "filed": "2012-04-30"
  }
}
P-12 ยท FY 2012-01-31 ยท CLEAN30.2

Restatement predictor

F-Score 0.91 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-04-30) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.907,
  "probability": 0.00335,
  "components": {
    "rsst": null,
    "drec": 0.0463,
    "dinv": 0.2286,
    "soft": 0.8713,
    "dcs": 0.5014,
    "droa": null,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-01-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1381455/000110465912030125/0001104659-12-030125-index.htm",
    "form": "10-K",
    "filed": "2012-04-30"
  }
}