STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

CIK 25212

COURIER CORP
CIK 0000025212 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
15.9
composite ยท 3 signals ยท CLEAN

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 2014-09-27 ยท CLEAN19.7

Earnings quality

Beneish M-Score -2.81 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-12-01) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.811,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1.052,
    "AQI": 0.894,
    "SGI": 1.046,
    "DEPI": 1,
    "SGAI": 0.995,
    "LVGI": 0.9,
    "TATA": -0.083
  },
  "defaulted_to_neutral": [
    "DSRI",
    "DEPI"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 283293000,
    "revenue_t1": 270950000,
    "total_assets_t": 216516000,
    "net_income_t": null,
    "cfo_t": 26752000
  },
  "stale": false,
  "latest_filing_period": "2014-09-27",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/25212/000110465914084165/0001104659-14-084165-index.htm",
    "form": "10-K",
    "filed": "2014-12-01"
  }
}
P-05 ยท FY 2014-09-27 ยท CLEAN0.0

Tax arbitrage

ETR 38.5% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-12-01) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2014-09-27": 0.385,
    "2013-09-28": 0.367,
    "2012-09-29": 0.366
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2014-09-27": -0.175,
    "2013-09-28": -0.157,
    "2012-09-29": -0.156
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2014-09-27",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/25212/000110465914084165/0001104659-14-084165-index.htm",
    "form": "10-K",
    "filed": "2014-12-01"
  }
}
P-12 ยท FY 2014-09-27 ยท CLEAN11.2

Restatement predictor

F-Score 0.34 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-12-01) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.337,
  "probability": 0.00125,
  "components": {
    "rsst": null,
    "drec": null,
    "dinv": 0.0145,
    "soft": 0.5968,
    "dcs": 0.0456,
    "droa": null,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2014-09-27",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/25212/000110465914084165/0001104659-14-084165-index.htm",
    "form": "10-K",
    "filed": "2014-12-01"
  }
}