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CRAI

CRA International, Inc.
CIK 0001053706 · EDGAR ↗
cleanelevatedtriggeredno dataplanned
32.2
composite · 4 signals · ELEVATED

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 2026-01-03 · ELEVATED39.6

Earnings quality

Beneish M-Score -2.21 in the elevated zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-26) ↗
Evidence — inputs and thresholds
{
  "m_score": -2.208,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.033,
    "GMI": 1,
    "AQI": 1.022,
    "SGI": 1.093,
    "DEPI": 0.738,
    "SGAI": 0.988,
    "LVGI": 1.193,
    "TATA": 0.051
  },
  "defaulted_to_neutral": [
    "GMI"
  ],
  "sloan_accruals": 0.0539,
  "inputs": {
    "revenue_t": 751583000,
    "revenue_t1": 687414000,
    "total_assets_t": 628873000,
    "net_income_t": 54782000,
    "cfo_t": 22424000
  },
  "stale": false,
  "latest_filing_period": "2026-01-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1053706/000105370626000006/0001053706-26-000006-index.htm",
    "form": "10-K",
    "filed": "2026-02-26"
  }
}
P-05 · FY 2026-01-03 · CLEAN0.0

Tax arbitrage

ETR 28.5% — within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-26) ↗
Evidence — inputs and thresholds
{
  "etr_by_year": {
    "2026-01-03": 0.2846,
    "2024-12-28": 0.2957,
    "2023-12-30": 0.2641
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2026-01-03": -0.0746,
    "2024-12-28": -0.0857,
    "2023-12-30": -0.0541
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2026-01-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1053706/000105370626000006/0001053706-26-000006-index.htm",
    "form": "10-K",
    "filed": "2026-02-26"
  }
}
P-12 · FY 2026-01-03 · CLEAN23.4

Restatement predictor

F-Score 0.70 — at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-26) ↗
Evidence — inputs and thresholds
{
  "f_score": 0.702,
  "probability": 0.0026,
  "components": {
    "rsst": 0.0539,
    "drec": 0.0349,
    "dinv": null,
    "soft": 0.9127,
    "dcs": 0.0628,
    "droa": 0.0055,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2026-01-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1053706/000105370626000006/0001053706-26-000006-index.htm",
    "form": "10-K",
    "filed": "2026-02-26"
  }
}
P-13 · FY 2023-12-30 · CLEAN0.0

Zombie / distress

[FY2023 data, stale — no more recent EBIT figure in XBRL] Interest coverage 15.10x — servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-26) ↗
Evidence — inputs and thresholds
{
  "icr_by_year": {
    "2026-01-03": null,
    "2024-12-28": null,
    "2023-12-30": 15.096,
    "2022-12-31": 32.167
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 3.313,
  "definitions": {
    "zombie": "ICR<1 for 3+ consecutive FYs (BIS 2018)",
    "z_distress": "<1.1 distress, 1.1-2.6 gray, >2.6 safe"
  },
  "inputs": {
    "ebit_t": 57545000,
    "interest_expense_t": 3812000
  },
  "stale": true,
  "latest_filing_period": "2026-01-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1053706/000105370626000006/0001053706-26-000006-index.htm",
    "form": "10-K",
    "filed": "2026-02-26"
  }
}