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CIK 850209

Foot Locker, Inc.
CIK 0000850209 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
17.1
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 2025-02-01 ยท CLEAN20.5

Earnings quality

Beneish M-Score -2.78 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-03-27) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.783,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.997,
    "GMI": 0.957,
    "AQI": 0.981,
    "SGI": 0.978,
    "DEPI": 1,
    "SGAI": 1.06,
    "LVGI": 1.042,
    "TATA": -0.048
  },
  "defaulted_to_neutral": [
    "DEPI"
  ],
  "sloan_accruals": -0.0489,
  "inputs": {
    "revenue_t": 7988000000,
    "revenue_t1": 8168000000,
    "total_assets_t": 6748000000,
    "net_income_t": 12000000,
    "cfo_t": 345000000
  },
  "stale": false,
  "latest_filing_period": "2025-02-01",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/850209/000143774925009620/0001437749-25-009620-index.htm",
    "form": "10-K",
    "filed": "2025-03-27"
  }
}
P-05 ยท FY 2025-02-01 ยท CLEAN0.0

Tax arbitrage

ETR 64.7% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-03-27) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-02-01": 0.6471,
    "2023-01-28": 0.3435
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-02-01": -0.4371,
    "2023-01-28": -0.1335
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-02-01",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/850209/000143774925009620/0001437749-25-009620-index.htm",
    "form": "10-K",
    "filed": "2025-03-27"
  }
}
P-07 ยท FY 2023-01-28 ยท CLEAN9.0

Pension underfunding

[FY2023 data, stale โ€” no more recent pension disclosure in XBRL] DB plan 95% funded
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-03-27) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 533000000,
  "plan_assets": 509000000,
  "funded_ratio": 0.955,
  "deficit": -24000000,
  "deficit_vs_equity": null,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": true,
  "latest_filing_period": "2025-02-01",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/850209/000143774925009620/0001437749-25-009620-index.htm",
    "form": "10-K",
    "filed": "2025-03-27"
  }
}
P-12 ยท FY 2025-02-01 ยท CLEAN15.2

Restatement predictor

F-Score 0.45 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-03-27) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.455,
  "probability": 0.00168,
  "components": {
    "rsst": -0.0489,
    "drec": -0.0006,
    "dinv": 0.0024,
    "soft": 0.8057,
    "dcs": -0.0215,
    "droa": 0.0498,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-02-01",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/850209/000143774925009620/0001437749-25-009620-index.htm",
    "form": "10-K",
    "filed": "2025-03-27"
  }
}