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CIK 1977303

ARCADIUM LITHIUM PLC
CIK 0001977303 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
47.8
composite ยท 3 signals ยท TRIGGERED

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 2024-12-31 ยท TRIGGERED63.9

Earnings quality

Beneish M-Score -1.33 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-02-27) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.335,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.069,
    "GMI": 2.13,
    "AQI": 1.801,
    "SGI": 1.142,
    "DEPI": 0.789,
    "SGAI": 1.757,
    "LVGI": 0.815,
    "TATA": 0.027
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": 0.0416,
  "inputs": {
    "revenue_t": 1007800000,
    "revenue_t1": 882500000,
    "total_assets_t": 10190100000,
    "net_income_t": 103200000,
    "cfo_t": -176000000
  },
  "stale": false,
  "latest_filing_period": "2024-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1977303/000197730325000006/0001977303-25-000006-index.htm",
    "form": "10-K",
    "filed": "2025-02-27"
  }
}
P-05 ยท FY 2024-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 37.5% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-02-27) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2024-12-31": 0.3746,
    "2023-12-31": 0.1514,
    "2022-12-31": 0.1846
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2024-12-31": -0.1646,
    "2023-12-31": 0.0586,
    "2022-12-31": 0.0254
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2024-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1977303/000197730325000006/0001977303-25-000006-index.htm",
    "form": "10-K",
    "filed": "2025-02-27"
  }
}
P-12 ยท FY 2024-12-31 ยท CLEAN6.9

Restatement predictor

F-Score 0.21 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-02-27) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.206,
  "probability": 0.00076,
  "components": {
    "rsst": 0.0416,
    "drec": 0.0035,
    "dinv": 0.0298,
    "soft": 0.2675,
    "dcs": 0.1152,
    "droa": -0.0921,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2024-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1977303/000197730325000006/0001977303-25-000006-index.htm",
    "form": "10-K",
    "filed": "2025-02-27"
  }
}