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CIK 1555972

STERLING CONSOLIDATED Corp
CIK 0001555972 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
45.6
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-01 ยท FY 2021-12-31 ยท ELEVATED48.0

Earnings quality

Beneish M-Score -1.98 in the elevated zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-07-15) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.984,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.056,
    "GMI": 0.881,
    "AQI": 0.617,
    "SGI": 1.185,
    "DEPI": 1.134,
    "SGAI": 1,
    "LVGI": 0.81,
    "TATA": 0.09
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": 0.0929,
  "inputs": {
    "revenue_t": 10444631,
    "revenue_t1": 8814102,
    "total_assets_t": 6763242,
    "net_income_t": 807851,
    "cfo_t": 202150
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1555972/000141057822001951/0001410578-22-001951-index.htm",
    "form": "10-K",
    "filed": "2022-07-15"
  }
}
P-05 ยท FY 2021-12-31 ยท CLEAN55.7

Tax arbitrage

ETR 17.6% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-07-15) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2021-12-31": 0.1757,
    "2019-12-31": 0.016
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2021-12-31": 0.0343,
    "2019-12-31": 0.194
  },
  "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/1555972/000141057822001951/0001410578-22-001951-index.htm",
    "form": "10-K",
    "filed": "2022-07-15"
  }
}
P-12 ยท FY 2021-12-31 ยท CLEAN18.2

Restatement predictor

F-Score 0.55 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-07-15) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.546,
  "probability": 0.00202,
  "components": {
    "rsst": 0.0929,
    "drec": 0.0455,
    "dinv": 0.0471,
    "soft": 0.7801,
    "dcs": 0.1513,
    "droa": 0.1314,
    "issue": 0
  },
  "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/1555972/000141057822001951/0001410578-22-001951-index.htm",
    "form": "10-K",
    "filed": "2022-07-15"
  }
}
P-13 ยท FY 2021-12-31 ยท CLEAN0.0

Zombie / distress

Interest coverage 3.89x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-07-15) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2021-12-31": 3.887,
    "2020-12-31": 0.851,
    "2019-12-31": 2.225,
    "2018-12-31": 2.237
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 4.427,
  "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": 560997,
    "interest_expense_t": 144345
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1555972/000141057822001951/0001410578-22-001951-index.htm",
    "form": "10-K",
    "filed": "2022-07-15"
  }
}