STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

CIK 202467

MAKITA CORP
CIK 0000202467 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
32.9
composite ยท 5 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.

Chat with this filing โ†’

Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

Investigation memo โ€” generate one โ†’

Run the bounded investigation agent โ€” reads this company's signals and writes a short, cited summary.

Signals

P-01 ยท FY 2012-03-31 ยท ELEVATED45.4

Earnings quality

Beneish M-Score -2.02 in the elevated zone
trend: flat
Trend
Source: 20-F/A on SEC.gov (filed 2012-07-03) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.023,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 0.987,
    "AQI": 1.119,
    "SGI": 1.098,
    "DEPI": 1.115,
    "SGAI": 1,
    "LVGI": 0.929,
    "TATA": 0.062
  },
  "defaulted_to_neutral": [
    "DSRI",
    "SGAI"
  ],
  "sloan_accruals": 0.0636,
  "inputs": {
    "revenue_t": 3606232000,
    "revenue_t1": 3284699000,
    "total_assets_t": 4673854000,
    "net_income_t": 396305000,
    "cfo_t": 105146000
  },
  "stale": false,
  "latest_filing_period": "2012-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/202467/000119312512292794/0001193125-12-292794-index.htm",
    "form": "20-F/A",
    "filed": "2012-07-03"
  }
}
P-05 ยท FY 2012-03-31 ยท CLEAN0.0

Tax arbitrage

ETR 30.2% โ€” within normal range of statutory
trend: flat
Trend
Source: 20-F/A on SEC.gov (filed 2012-07-03) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2012-03-31": 0.3018,
    "2011-03-31": 0.2916
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-03-31": -0.0918,
    "2011-03-31": -0.0816
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2012-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/202467/000119312512292794/0001193125-12-292794-index.htm",
    "form": "20-F/A",
    "filed": "2012-07-03"
  }
}
P-07 ยท FY 2012-03-31 ยท CLEAN10.5

Pension underfunding

DB plan 95% funded
trend: flat
Trend
Source: 20-F/A on SEC.gov (filed 2012-07-03) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 457451000,
  "plan_assets": 434805000,
  "funded_ratio": 0.9505,
  "deficit": -22646000,
  "deficit_vs_equity": 0.0058,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2012-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/202467/000119312512292794/0001193125-12-292794-index.htm",
    "form": "20-F/A",
    "filed": "2012-07-03"
  }
}
P-12 ยท FY 2012-03-31 ยท CLEAN14.7

Restatement predictor

F-Score 0.44 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F/A on SEC.gov (filed 2012-07-03) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.44,
  "probability": 0.00163,
  "components": {
    "rsst": 0.0636,
    "drec": null,
    "dinv": 0.0541,
    "soft": 0.6802,
    "dcs": 0.0979,
    "droa": 0.0045,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/202467/000119312512292794/0001193125-12-292794-index.htm",
    "form": "20-F/A",
    "filed": "2012-07-03"
  }
}
P-13 ยท FY 2012-03-31 ยท CLEAN0.0

Zombie / distress

Interest coverage 200.49x โ€” servicing debt from operations
trend: flat
Trend
Source: 20-F/A on SEC.gov (filed 2012-07-03) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2012-03-31": 200.494,
    "2011-03-31": 1268.663
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 10.34,
  "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": 591659000,
    "interest_expense_t": 2951000
  },
  "stale": false,
  "latest_filing_period": "2012-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/202467/000119312512292794/0001193125-12-292794-index.htm",
    "form": "20-F/A",
    "filed": "2012-07-03"
  }
}