CIK 352363

KATE SPADE & CO

CIK 0000352363 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

44.3

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 2016-12-31 · ELEVATED54.3

Tax arbitrage

ETR 2.6% vs 21% statutory — gap persistent across 1 of 2 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2017-02-23) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2016-12-31": 0.0262,
    "2016-01-02": 0.1726
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2016-12-31": 0.1838,
    "2016-01-02": 0.0374
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/352363/000155837017000829/0001558370-17-000829-index.htm",
    "form": "10-K",
    "filed": "2017-02-23"
  }
}

P-01 · FY 2016-12-31 · CLEAN26.1

Earnings quality

Beneish M-Score -2.59 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2017-02-23) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.586,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.72,
    "GMI": 1.014,
    "AQI": 0.902,
    "SGI": 1.112,
    "DEPI": 0.979,
    "SGAI": 0.841,
    "LVGI": 0.818,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 1381478000,
    "revenue_t1": 1242720000,
    "total_assets_t": 1110319000,
    "net_income_t": null,
    "cfo_t": 244886000
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/352363/000155837017000829/0001558370-17-000829-index.htm",
    "form": "10-K",
    "filed": "2017-02-23"
  }
}

P-12 · FY 2016-12-31 · CLEAN7.3

Restatement predictor

F-Score 0.22 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2017-02-23) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.219,
  "probability": 0.00081,
  "components": {
    "rsst": null,
    "drec": -0.0186,
    "dinv": -0.0234,
    "soft": 0.4184,
    "dcs": 0.1272,
    "droa": null,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/352363/000155837017000829/0001558370-17-000829-index.htm",
    "form": "10-K",
    "filed": "2017-02-23"
  }
}