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CIK 949874

YOUNG INNOVATIONS INC
CIK 0000949874 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
36.0
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-12 ยท FY 2011-12-31 ยท ELEVATED43.7

Restatement predictor

F-Score 1.31 โ€” misstatement risk 1.3x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-03-15) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.311,
  "probability": 0.00485,
  "components": {
    "rsst": -0.0327,
    "drec": 0.0021,
    "dinv": -0.0006,
    "soft": 0.7916,
    "dcs": 0.0296,
    "droa": 0.0106,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/949874/000119312512117444/0001193125-12-117444-index.htm",
    "form": "10-K",
    "filed": "2012-03-15"
  }
}
P-01 ยท FY 2011-12-31 ยท CLEAN29.5

Earnings quality

Beneish M-Score -2.47 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-03-15) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.469,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.997,
    "GMI": 1.006,
    "AQI": 0.997,
    "SGI": 1.033,
    "DEPI": 0.986,
    "SGAI": 0.974,
    "LVGI": 0.589,
    "TATA": -0.033
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0327,
  "inputs": {
    "revenue_t": 106230000,
    "revenue_t1": 102842000,
    "total_assets_t": 159786000,
    "net_income_t": 16453000,
    "cfo_t": 21706000
  },
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/949874/000119312512117444/0001193125-12-117444-index.htm",
    "form": "10-K",
    "filed": "2012-03-15"
  }
}
P-05 ยท FY 2011-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 34.6% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-03-15) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2011-12-31": 0.3463,
    "2010-12-31": 0.345,
    "2009-12-31": 0.35
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2011-12-31": -0.1363,
    "2010-12-31": -0.135,
    "2009-12-31": -0.14
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/949874/000119312512117444/0001193125-12-117444-index.htm",
    "form": "10-K",
    "filed": "2012-03-15"
  }
}