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BANK OF HAWAII CORPORATION
CIK 0000046195 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
49.0
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 2025-12-31 ยท ELEVATED61.4

Restatement predictor

F-Score 1.84 โ€” misstatement risk 1.8x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-24) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.842,
  "probability": 0.00682,
  "components": {
    "rsst": -0.0005,
    "drec": null,
    "dinv": null,
    "soft": 0.9526,
    "dcs": -0.0014,
    "droa": 0.0022,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/46195/000004619526000015/0000046195-26-000015-index.htm",
    "form": "10-K",
    "filed": "2026-02-24"
  }
}
P-01 ยท FY 2025-12-31 ยท CLEAN29.7

Earnings quality

Beneish M-Score -2.46 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-24) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.46,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1,
    "SGI": 0.999,
    "DEPI": 1.142,
    "SGAI": 1,
    "LVGI": 0.976,
    "TATA": -0.001
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "SGAI"
  ],
  "sloan_accruals": -0.0005,
  "inputs": {
    "revenue_t": 121925000,
    "revenue_t1": 122093000,
    "total_assets_t": 24176364000,
    "net_income_t": 205902000,
    "cfo_t": 218338000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/46195/000004619526000015/0000046195-26-000015-index.htm",
    "form": "10-K",
    "filed": "2026-02-24"
  }
}
P-05 ยท FY 2025-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 21.4% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-24) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": 0.2141,
    "2024-12-31": 0.2419,
    "2023-12-31": 0.2462
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": -0.0041,
    "2024-12-31": -0.0319,
    "2023-12-31": -0.0362
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/46195/000004619526000015/0000046195-26-000015-index.htm",
    "form": "10-K",
    "filed": "2026-02-24"
  }
}