STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

AEO

AMERICAN EAGLE OUTFITTERS INC
CIK 0000919012 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
17.6
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.

Chat with this filing โ†’

Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

Investigation memo โ€” generate one โ†’

Run the bounded investigation agent โ€” reads this company's signals and writes a short, cited summary.

Signals

P-01 ยท FY 2026-01-31 ยท CLEAN21.3

Earnings quality

Beneish M-Score -2.75 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-30) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.753,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.947,
    "GMI": 1,
    "AQI": 1.058,
    "SGI": 1.041,
    "DEPI": 1.029,
    "SGAI": 0.997,
    "LVGI": 0.939,
    "TATA": -0.066
  },
  "defaulted_to_neutral": [
    "GMI"
  ],
  "sloan_accruals": -0.0674,
  "inputs": {
    "revenue_t": 5547236000,
    "revenue_t1": 5328652000,
    "total_assets_t": 4009680000,
    "net_income_t": 191983000,
    "cfo_t": 456182000
  },
  "stale": false,
  "latest_filing_period": "2026-01-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/919012/000119312526132097/0001193125-26-132097-index.htm",
    "form": "10-K",
    "filed": "2026-03-30"
  }
}
P-05 ยท FY 2026-01-31 ยท CLEAN0.0

Tax arbitrage

ETR 25.6% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-30) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2026-01-31": 0.2561,
    "2025-02-01": 0.2566,
    "2024-02-03": 0.2922
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2026-01-31": -0.0461,
    "2025-02-01": -0.0466,
    "2024-02-03": -0.0822
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2026-01-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/919012/000119312526132097/0001193125-26-132097-index.htm",
    "form": "10-K",
    "filed": "2026-03-30"
  }
}
P-12 ยท FY 2026-01-31 ยท CLEAN14.8

Restatement predictor

F-Score 0.44 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-30) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.443,
  "probability": 0.00164,
  "components": {
    "rsst": -0.0674,
    "drec": -0.001,
    "dinv": 0.0167,
    "soft": 0.7445,
    "dcs": 0.0417,
    "droa": -0.0381,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2026-01-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/919012/000119312526132097/0001193125-26-132097-index.htm",
    "form": "10-K",
    "filed": "2026-03-30"
  }
}