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CIK 1600438

GMS INC.
CIK 0001600438 · EDGAR ↗
cleanelevatedtriggeredno dataplanned
18.1
composite · 4 signals · CLEAN

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-01 · FY 2025-04-30 · CLEAN19.6

Earnings quality

Beneish M-Score -2.81 — no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-06-18) ↗
Evidence — inputs and thresholds
{
  "m_score": -2.815,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.981,
    "GMI": 1,
    "AQI": 1.07,
    "SGI": 1.002,
    "DEPI": 1,
    "SGAI": 1.053,
    "LVGI": 1.034,
    "TATA": -0.07
  },
  "defaulted_to_neutral": [
    "GMI",
    "DEPI"
  ],
  "sloan_accruals": -0.0706,
  "inputs": {
    "revenue_t": 5513738000,
    "revenue_t1": 5501907000,
    "total_assets_t": 3831267000,
    "net_income_t": 115469000,
    "cfo_t": 383574000
  },
  "stale": false,
  "latest_filing_period": "2025-04-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1600438/000162828025032103/0001628280-25-032103-index.htm",
    "form": "10-K",
    "filed": "2025-06-18"
  }
}
P-05 · FY 2025-04-30 · CLEAN0.0

Tax arbitrage

ETR 33.8% — within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-06-18) ↗
Evidence — inputs and thresholds
{
  "etr_by_year": {
    "2025-04-30": 0.3375,
    "2024-04-30": 0.2621,
    "2023-04-30": 0.2559
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-04-30": -0.1275,
    "2024-04-30": -0.0521,
    "2023-04-30": -0.0459
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-04-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1600438/000162828025032103/0001628280-25-032103-index.htm",
    "form": "10-K",
    "filed": "2025-06-18"
  }
}
P-12 · FY 2025-04-30 · CLEAN23.1

Restatement predictor

F-Score 0.69 — at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-06-18) ↗
Evidence — inputs and thresholds
{
  "f_score": 0.692,
  "probability": 0.00256,
  "components": {
    "rsst": -0.0706,
    "drec": -0.0037,
    "dinv": 0.0014,
    "soft": 0.9855,
    "dcs": 0.0047,
    "droa": -0.0433,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-04-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1600438/000162828025032103/0001628280-25-032103-index.htm",
    "form": "10-K",
    "filed": "2025-06-18"
  }
}
P-13 · FY 2024-04-30 · CLEAN0.0

Zombie / distress

Interest coverage 5.87x — servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-06-18) ↗
Evidence — inputs and thresholds
{
  "icr_by_year": {
    "2025-04-30": null,
    "2024-04-30": 5.868,
    "2023-04-30": 7.673,
    "2022-04-30": 7.211
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 4.001,
  "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": 442840000,
    "interest_expense_t": 75461000
  },
  "stale": false,
  "latest_filing_period": "2025-04-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1600438/000162828025032103/0001628280-25-032103-index.htm",
    "form": "10-K",
    "filed": "2025-06-18"
  }
}