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CIK 890491

BARNES & NOBLE INC
CIK 0000890491 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
28.6
composite ยท 3 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-05 ยท FY 2019-04-27 ยท ELEVATED32.7

Tax arbitrage

ETR -22.3% vs 21% statutory โ€” gap persistent across 1 of 2 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2019-06-19) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2019-04-27": -0.2229,
    "2017-04-29": 0.5294
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2019-04-27": 0.4329,
    "2017-04-29": -0.3194
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2019-04-27",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/890491/000119312519176078/0001193125-19-176078-index.htm",
    "form": "10-K",
    "filed": "2019-06-19"
  }
}
P-01 ยท FY 2019-04-27 ยท CLEAN18.7

Earnings quality

Beneish M-Score -2.84 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2019-06-19) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.845,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.904,
    "GMI": 1,
    "AQI": 0.998,
    "SGI": 0.97,
    "DEPI": 1.065,
    "SGAI": 0.968,
    "LVGI": 0.945,
    "TATA": -0.06
  },
  "defaulted_to_neutral": [
    "GMI"
  ],
  "sloan_accruals": -0.0592,
  "inputs": {
    "revenue_t": 3552745000,
    "revenue_t1": 3662280000,
    "total_assets_t": 1705634000,
    "net_income_t": 3769000,
    "cfo_t": 105990000
  },
  "stale": false,
  "latest_filing_period": "2019-04-27",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/890491/000119312519176078/0001193125-19-176078-index.htm",
    "form": "10-K",
    "filed": "2019-06-19"
  }
}
P-12 ยท FY 2019-04-27 ยท CLEAN15.8

Restatement predictor

F-Score 0.47 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2019-06-19) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.473,
  "probability": 0.00175,
  "components": {
    "rsst": -0.0592,
    "drec": -0.0014,
    "dinv": null,
    "soft": 0.8439,
    "dcs": -0.0293,
    "droa": 0.0739,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2019-04-27",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/890491/000119312519176078/0001193125-19-176078-index.htm",
    "form": "10-K",
    "filed": "2019-06-19"
  }
}