CIK 27748

DGT HOLDINGS CORP.

CIK 0000027748 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

60.9

composite · 4 signals · ELEVATED

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-05 · FY 2010-07-31 · ELEVATED100.0

Tax arbitrage

[FY2010 data, stale — no more recent pretax-income figure in XBRL] ETR -4.9% vs 21% statutory — gap persistent across 1 of 1 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-09-21) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2010-07-31": -0.0493
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2010-07-31": 0.2593
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2012-07-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/27748/000117184312003441/0001171843-12-003441-index.htm",
    "form": "10-K",
    "filed": "2012-09-21"
  }
}

P-13 · FY 2012-07-28 · ELEVATED80.0

Zombie / distress

Interest coverage -19.33x below 1.0

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-09-21) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2012-07-28": -19.333,
    "2011-07-30": -11.242,
    "2010-07-31": 2.543
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": 11.056,
  "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": -2958000,
    "interest_expense_t": 153000
  },
  "stale": false,
  "latest_filing_period": "2012-07-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/27748/000117184312003441/0001171843-12-003441-index.htm",
    "form": "10-K",
    "filed": "2012-09-21"
  }
}

P-01 · FY 2012-07-28 · CLEAN12.0

Earnings quality

Beneish M-Score -3.23 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-09-21) ↗

Evidence — inputs and thresholds

{
  "m_score": -3.226,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.8,
    "GMI": 0.855,
    "AQI": 0.13,
    "SGI": 1.061,
    "DEPI": 0.675,
    "SGAI": 1.407,
    "LVGI": 0.378,
    "TATA": -0.061
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": 0.0832,
  "inputs": {
    "revenue_t": 11438000,
    "revenue_t1": 10783000,
    "total_assets_t": 52797000,
    "net_income_t": 5116000,
    "cfo_t": 262000
  },
  "stale": false,
  "latest_filing_period": "2012-07-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/27748/000117184312003441/0001171843-12-003441-index.htm",
    "form": "10-K",
    "filed": "2012-09-21"
  }
}

P-12 · FY 2012-07-28 · CLEAN5.0

Restatement predictor

F-Score 0.15 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-09-21) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.15,
  "probability": 0.00056,
  "components": {
    "rsst": 0.0832,
    "drec": -0.0041,
    "dinv": 0.0002,
    "soft": 0.2037,
    "dcs": 0.0827,
    "droa": 0.0792,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-07-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/27748/000117184312003441/0001171843-12-003441-index.htm",
    "form": "10-K",
    "filed": "2012-09-21"
  }
}