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BNED

BARNES & NOBLE EDUCATION, INC.
CIK 0001634117 · EDGAR ↗
cleanelevatedtriggeredno dataplanned
23.2
composite · 3 signals · CLEAN

Every card below shows the score and the exact filing data it was computed from — 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 — never a guess.

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Signals

P-01 · FY 2026-05-02 · CLEAN26.1

Earnings quality

Beneish M-Score -2.59 — no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-07-09) ↗
Evidence — inputs and thresholds
{
  "m_score": -2.588,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.116,
    "GMI": 0.982,
    "AQI": 0.83,
    "SGI": 1.065,
    "DEPI": 1.043,
    "SGAI": 0.955,
    "LVGI": 0.991,
    "TATA": -0.045
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0434,
  "inputs": {
    "revenue_t": 1714770000,
    "revenue_t1": 1610170000,
    "total_assets_t": 739897000,
    "net_income_t": 16872000,
    "cfo_t": 50057000
  },
  "stale": false,
  "latest_filing_period": "2026-05-02",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1634117/000163411726000070/0001634117-26-000070-index.htm",
    "form": "10-K",
    "filed": "2026-07-09"
  }
}
P-05 · FY 2026-05-02 · CLEAN10.5

Tax arbitrage

ETR 18.4% — within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-07-09) ↗
Evidence — inputs and thresholds
{
  "etr_by_year": {
    "2026-05-02": 0.1838
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2026-05-02": 0.0262
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2026-05-02",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1634117/000163411726000070/0001634117-26-000070-index.htm",
    "form": "10-K",
    "filed": "2026-07-09"
  }
}
P-12 · FY 2026-05-02 · CLEAN20.3

Restatement predictor

F-Score 0.61 — at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-07-09) ↗
Evidence — inputs and thresholds
{
  "f_score": 0.609,
  "probability": 0.00225,
  "components": {
    "rsst": -0.0434,
    "drec": 0.0241,
    "dinv": -0.0016,
    "soft": 0.9425,
    "dcs": 0.0535,
    "droa": 0.1061,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2026-05-02",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1634117/000163411726000070/0001634117-26-000070-index.htm",
    "form": "10-K",
    "filed": "2026-07-09"
  }
}