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CIK 721447

CCA INDUSTRIES INC
CIK 0000721447 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
23.7
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 2018-11-30 ยท CLEAN7.7

Earnings quality

Beneish M-Score -3.23 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2019-02-28) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -3.231,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.2,
    "GMI": 1.029,
    "AQI": 0.768,
    "SGI": 0.837,
    "DEPI": 1.02,
    "SGAI": 1.332,
    "LVGI": 0.932,
    "TATA": -0.145
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.1366,
  "inputs": {
    "revenue_t": 16606753,
    "revenue_t1": 19830098,
    "total_assets_t": 14154852,
    "net_income_t": -3321766,
    "cfo_t": -1266280
  },
  "stale": false,
  "latest_filing_period": "2018-11-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/721447/000072144719000006/0000721447-19-000006-index.htm",
    "form": "10-K",
    "filed": "2019-02-28"
  }
}
P-05 ยท FY 2018-11-30 ยท CLEAN0.0

Tax arbitrage

ETR 5778.0% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2019-02-28) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2018-11-30": 57.7804,
    "2017-11-30": 0.3906,
    "2016-11-30": 0.443
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2018-11-30": -57.5704,
    "2017-11-30": -0.1806,
    "2016-11-30": -0.233
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2018-11-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/721447/000072144719000006/0000721447-19-000006-index.htm",
    "form": "10-K",
    "filed": "2019-02-28"
  }
}
P-12 ยท FY 2018-11-30 ยท CLEAN30.9

Restatement predictor

F-Score 0.93 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2019-02-28) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.926,
  "probability": 0.00343,
  "components": {
    "rsst": -0.1366,
    "drec": 0.0009,
    "dinv": 0.0953,
    "soft": 0.9676,
    "dcs": -0.1632,
    "droa": -0.3496,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2018-11-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/721447/000072144719000006/0000721447-19-000006-index.htm",
    "form": "10-K",
    "filed": "2019-02-28"
  }
}