CIK 34115

CLAIRES STORES INC

CIK 0000034115 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

80.1

composite · 3 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 2017-01-28 · ELEVATED100.0

Tax arbitrage

ETR -4.2% vs 21% statutory — gap persistent across 1 of 1 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2018-04-20) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2017-01-28": -0.0416
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2017-01-28": 0.2516
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2018-02-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/34115/000119312518124733/0001193125-18-124733-index.htm",
    "form": "10-K",
    "filed": "2018-04-20"
  }
}

P-01 · FY 2018-02-03 · CLEAN29.5

Earnings quality

Beneish M-Score -2.47 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2018-04-20) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.468,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1.003,
    "SGI": 1.02,
    "DEPI": 1,
    "SGAI": 1.035,
    "LVGI": 1.004,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "DEPI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 1337610000,
    "revenue_t1": 1311316000,
    "total_assets_t": 2000723000,
    "net_income_t": 35244000,
    "cfo_t": null
  },
  "stale": false,
  "latest_filing_period": "2018-02-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/34115/000119312518124733/0001193125-18-124733-index.htm",
    "form": "10-K",
    "filed": "2018-04-20"
  }
}

P-12 · FY 2018-02-03 · CLEAN21.0

Restatement predictor

F-Score 0.63 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2018-04-20) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.63,
  "probability": 0.00233,
  "components": {
    "rsst": null,
    "drec": null,
    "dinv": 0.0022,
    "soft": 0.919,
    "dcs": 0.0201,
    "droa": -0.0093,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2018-02-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/34115/000119312518124733/0001193125-18-124733-index.htm",
    "form": "10-K",
    "filed": "2018-04-20"
  }
}