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CIK 887497

HI TECH PHARMACAL CO INC
CIK 0000887497 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
24.9
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 2013-04-30 ยท CLEAN19.3

Earnings quality

Beneish M-Score -2.83 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-07-11) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.825,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.05,
    "GMI": 1.134,
    "AQI": 0.865,
    "SGI": 1.01,
    "DEPI": 0.896,
    "SGAI": 1.186,
    "LVGI": 1.193,
    "TATA": -0.066
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0681,
  "inputs": {
    "revenue_t": 232384000,
    "revenue_t1": 230003000,
    "total_assets_t": 294996000,
    "net_income_t": 16251000,
    "cfo_t": 35802000
  },
  "stale": false,
  "latest_filing_period": "2013-04-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/887497/000119312513288273/0001193125-13-288273-index.htm",
    "form": "10-K",
    "filed": "2013-07-11"
  }
}
P-05 ยท FY 2013-04-30 ยท CLEAN0.0

Tax arbitrage

ETR 29.0% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-07-11) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2013-04-30": 0.2895,
    "2012-04-30": 0.3172,
    "2011-04-30": 0.3253
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2013-04-30": -0.0795,
    "2012-04-30": -0.1072,
    "2011-04-30": -0.1153
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2013-04-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/887497/000119312513288273/0001193125-13-288273-index.htm",
    "form": "10-K",
    "filed": "2013-07-11"
  }
}
P-12 ยท FY 2013-04-30 ยท CLEAN30.4

Restatement predictor

F-Score 0.91 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-07-11) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.912,
  "probability": 0.00337,
  "components": {
    "rsst": -0.0681,
    "drec": 0.0128,
    "dinv": -0.0002,
    "soft": 0.5499,
    "dcs": -0.0056,
    "droa": -0.1181,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2013-04-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/887497/000119312513288273/0001193125-13-288273-index.htm",
    "form": "10-K",
    "filed": "2013-07-11"
  }
}