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CIK 351903

EPOCH HOLDING CORP
CIK 0000351903 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
26.5
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.

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Signals

P-01 ยท FY 2012-06-30 ยท CLEAN33.5

Earnings quality

Beneish M-Score -2.33 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-09-10) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.327,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.921,
    "GMI": 1,
    "AQI": 1.285,
    "SGI": 1.309,
    "DEPI": 0.626,
    "SGAI": 1,
    "LVGI": 1.188,
    "TATA": -0.013
  },
  "defaulted_to_neutral": [
    "GMI",
    "SGAI"
  ],
  "sloan_accruals": -0.0136,
  "inputs": {
    "revenue_t": 92382000,
    "revenue_t1": 70599000,
    "total_assets_t": 77666000,
    "net_income_t": 24767000,
    "cfo_t": 25775000
  },
  "stale": false,
  "latest_filing_period": "2012-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/351903/000119312512385600/0001193125-12-385600-index.htm",
    "form": "10-K",
    "filed": "2012-09-10"
  }
}
P-05 ยท FY 2012-06-30 ยท CLEAN0.0

Tax arbitrage

ETR 43.0% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-09-10) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2012-06-30": 0.4299,
    "2011-06-30": 0.4363,
    "2010-06-30": 0.4191
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-06-30": -0.2199,
    "2011-06-30": -0.2263,
    "2010-06-30": -0.2091
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2012-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/351903/000119312512385600/0001193125-12-385600-index.htm",
    "form": "10-K",
    "filed": "2012-09-10"
  }
}
P-12 ยท FY 2012-06-30 ยท CLEAN14.6

Restatement predictor

F-Score 0.44 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-09-10) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.439,
  "probability": 0.00162,
  "components": {
    "rsst": -0.0136,
    "drec": 0.0476,
    "dinv": null,
    "soft": 0.6731,
    "dcs": 0.2585,
    "droa": 0.0145,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/351903/000119312512385600/0001193125-12-385600-index.htm",
    "form": "10-K",
    "filed": "2012-09-10"
  }
}