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CIK 719866

ARCTIC CAT INC
CIK 0000719866 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
57.5
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-01 ยท FY 2016-03-31 ยท ELEVATED46.0

Earnings quality

Beneish M-Score -1.89 in the elevated zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-05-27) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.89,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.575,
    "GMI": 1.193,
    "AQI": 1.11,
    "SGI": 0.906,
    "DEPI": 1.014,
    "SGAI": 1,
    "LVGI": 1.008,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "SGAI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 632895000,
    "revenue_t1": 698756000,
    "total_assets_t": 317894000,
    "net_income_t": -9187000,
    "cfo_t": null
  },
  "stale": false,
  "latest_filing_period": "2016-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/719866/000119312516606469/0001193125-16-606469-index.htm",
    "form": "10-K",
    "filed": "2016-05-27"
  }
}
P-12 ยท FY 2016-03-31 ยท ELEVATED38.9

Restatement predictor

F-Score 1.17 โ€” misstatement risk 1.2x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-05-27) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.166,
  "probability": 0.00431,
  "components": {
    "rsst": null,
    "drec": 0.0338,
    "dinv": -0.0393,
    "soft": 0.6879,
    "dcs": -0.1096,
    "droa": -0.0445,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2016-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/719866/000119312516606469/0001193125-16-606469-index.htm",
    "form": "10-K",
    "filed": "2016-05-27"
  }
}
P-13 ยท FY 2016-03-31 ยท ELEVATED70.0

Zombie / distress

Interest coverage -19.12x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-05-27) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2016-03-31": -19.12,
    "2015-03-31": 18.521,
    "2014-03-31": 495.869,
    "2013-03-31": 722.786
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": 4.999,
  "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": -16214000,
    "interest_expense_t": 848000
  },
  "stale": false,
  "latest_filing_period": "2016-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/719866/000119312516606469/0001193125-16-606469-index.htm",
    "form": "10-K",
    "filed": "2016-05-27"
  }
}
P-05 ยท FY 2015-03-31 ยท CLEAN0.0

Tax arbitrage

ETR 20.8% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-05-27) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2015-03-31": 0.2077,
    "2014-03-31": 0.3477
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2015-03-31": 0.0023,
    "2014-03-31": -0.1377
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2016-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/719866/000119312516606469/0001193125-16-606469-index.htm",
    "form": "10-K",
    "filed": "2016-05-27"
  }
}