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CIK 351834

SUNOPTA INC.
CIK 0000351834 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
60.6
composite ยท 4 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.

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Signals

P-05 ยท FY 2026-01-03 ยท ELEVATED77.2

Tax arbitrage

ETR 4.2% vs 21% statutory โ€” gap persistent across 1 of 1 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-04) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2026-01-03": 0.042
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2026-01-03": 0.168
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2026-01-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/351834/000106299326001270/0001062993-26-001270-index.htm",
    "form": "10-K",
    "filed": "2026-03-04"
  }
}
P-13 ยท FY 2026-01-03 ยท ELEVATED20.0

Zombie / distress

Altman Z'' -0.55 in the distress zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-04) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2026-01-03": 1.883,
    "2024-12-28": 0.626,
    "2023-12-30": 0.186,
    "2022-12-31": 1.242
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": -0.546,
  "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": 39686000,
    "interest_expense_t": 21078000
  },
  "stale": false,
  "latest_filing_period": "2026-01-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/351834/000106299326001270/0001062993-26-001270-index.htm",
    "form": "10-K",
    "filed": "2026-03-04"
  }
}
P-01 ยท FY 2026-01-03 ยท CLEAN35.7

Earnings quality

Beneish M-Score -2.25 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-04) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.25,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.445,
    "GMI": 0.938,
    "AQI": 0.821,
    "SGI": 1.13,
    "DEPI": 0.907,
    "SGAI": 0.791,
    "LVGI": 0.959,
    "TATA": -0.049
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0497,
  "inputs": {
    "revenue_t": 817715000,
    "revenue_t1": 723728000,
    "total_assets_t": 694659000,
    "net_income_t": 15768000,
    "cfo_t": 49661000
  },
  "stale": false,
  "latest_filing_period": "2026-01-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/351834/000106299326001270/0001062993-26-001270-index.htm",
    "form": "10-K",
    "filed": "2026-03-04"
  }
}
P-12 ยท FY 2026-01-03 ยท CLEAN10.0

Restatement predictor

F-Score 0.30 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-04) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.3,
  "probability": 0.00111,
  "components": {
    "rsst": -0.0497,
    "drec": 0.043,
    "dinv": 0.0208,
    "soft": 0.5193,
    "dcs": 0.0894,
    "droa": 0.0487,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2026-01-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/351834/000106299326001270/0001062993-26-001270-index.htm",
    "form": "10-K",
    "filed": "2026-03-04"
  }
}