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CIK 42228

GOLDEN ENTERPRISES INC
CIK 0000042228 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
22.3
composite ยท 4 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 2016-06-03 ยท CLEAN30.8

Earnings quality

Beneish M-Score -2.42 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-08-04) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.421,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.933,
    "GMI": 0.991,
    "AQI": 0.891,
    "SGI": 1.031,
    "DEPI": 0.92,
    "SGAI": 0.984,
    "LVGI": 0.546,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 135870580,
    "revenue_t1": 131724721,
    "total_assets_t": 43084906,
    "net_income_t": 3184803,
    "cfo_t": null
  },
  "stale": false,
  "latest_filing_period": "2016-06-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/42228/000114420416116506/0001144204-16-116506-index.htm",
    "form": "10-K",
    "filed": "2016-08-04"
  }
}
P-05 ยท FY 2016-06-03 ยท CLEAN0.0

Tax arbitrage

ETR 32.2% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-08-04) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2016-06-03": 0.3215,
    "2015-05-29": 0.4215,
    "2014-05-30": 0.4216
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2016-06-03": -0.1115,
    "2015-05-29": -0.2115,
    "2014-05-30": -0.2116
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2016-06-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/42228/000114420416116506/0001144204-16-116506-index.htm",
    "form": "10-K",
    "filed": "2016-08-04"
  }
}
P-12 ยท FY 2016-06-03 ยท CLEAN7.8

Restatement predictor

F-Score 0.23 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-08-04) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.233,
  "probability": 0.00086,
  "components": {
    "rsst": null,
    "drec": -0.0095,
    "dinv": 0.0111,
    "soft": 0.4423,
    "dcs": 0.0347,
    "droa": 0.0349,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2016-06-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/42228/000114420416116506/0001144204-16-116506-index.htm",
    "form": "10-K",
    "filed": "2016-08-04"
  }
}
P-13 ยท FY 2016-06-03 ยท CLEAN0.0

Zombie / distress

Interest coverage 14.53x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-08-04) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2016-06-03": 14.531,
    "2015-05-29": 6.832,
    "2014-05-30": 5.374,
    "2013-05-31": 7.469
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 6.129,
  "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": 4876085,
    "interest_expense_t": 335562
  },
  "stale": false,
  "latest_filing_period": "2016-06-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/42228/000114420416116506/0001144204-16-116506-index.htm",
    "form": "10-K",
    "filed": "2016-08-04"
  }
}