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CRI

CARTER’S, INC.
CIK 0001060822 · EDGAR ↗
cleanelevatedtriggeredno dataplanned
20.7
composite · 5 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-07 · FY 2016-12-31 · ELEVATED37.3

Pension underfunding

[FY2016 data, stale — no more recent pension disclosure in XBRL] DB plan 82% funded — -$11M deficit (1% of equity)
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2019-02-25) ↗
Evidence — inputs and thresholds
{
  "benefit_obligation": 62427000,
  "plan_assets": 51213000,
  "funded_ratio": 0.8204,
  "deficit": -11214000,
  "deficit_vs_equity": 0.0142,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": true,
  "latest_filing_period": "2026-01-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1060822/000106082219000004/0001060822-19-000004-index.htm",
    "form": "10-K",
    "filed": "2019-02-25"
  }
}
P-01 · FY 2026-01-03 · CLEAN27.2

Earnings quality

Beneish M-Score -2.55 — no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-27) ↗
Evidence — inputs and thresholds
{
  "m_score": -2.547,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 0.947,
    "SGI": 1.019,
    "DEPI": 1.064,
    "SGAI": 1.061,
    "LVGI": 1.011,
    "TATA": -0.012
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI"
  ],
  "sloan_accruals": -0.0122,
  "inputs": {
    "revenue_t": 2898426000,
    "revenue_t1": 2844102000,
    "total_assets_t": 2565470000,
    "net_income_t": 91796000,
    "cfo_t": 122334000
  },
  "stale": false,
  "latest_filing_period": "2026-01-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1060822/000106082226000016/0001060822-26-000016-index.htm",
    "form": "10-K",
    "filed": "2026-02-27"
  }
}
P-05 · FY 2026-01-03 · CLEAN1.3

Tax arbitrage

ETR 19.4% — within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-27) ↗
Evidence — inputs and thresholds
{
  "etr_by_year": {
    "2026-01-03": 0.1936,
    "2024-12-28": 0.1963,
    "2023-12-30": 0.2307
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2026-01-03": 0.0164,
    "2024-12-28": 0.0137,
    "2023-12-30": -0.0207
  },
  "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/1060822/000106082226000016/0001060822-26-000016-index.htm",
    "form": "10-K",
    "filed": "2026-02-27"
  }
}
P-12 · FY 2026-01-03 · CLEAN15.2

Restatement predictor

F-Score 0.46 — at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-27) ↗
Evidence — inputs and thresholds
{
  "f_score": 0.456,
  "probability": 0.00169,
  "components": {
    "rsst": -0.0122,
    "drec": null,
    "dinv": 0.0169,
    "soft": 0.7375,
    "dcs": 0.0191,
    "droa": -0.0405,
    "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/1060822/000106082226000016/0001060822-26-000016-index.htm",
    "form": "10-K",
    "filed": "2026-02-27"
  }
}
P-13 · FY 2026-01-03 · CLEAN0.0

Zombie / distress

Interest coverage 4.21x — servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-27) ↗
Evidence — inputs and thresholds
{
  "icr_by_year": {
    "2026-01-03": 4.205,
    "2024-12-28": 8.13,
    "2023-12-30": 9.519,
    "2022-12-31": 8.863
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 4.106,
  "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": 143933000,
    "interest_expense_t": 34227000
  },
  "stale": false,
  "latest_filing_period": "2026-01-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1060822/000106082226000016/0001060822-26-000016-index.htm",
    "form": "10-K",
    "filed": "2026-02-27"
  }
}