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AMERICA’S CAR-MART, INC.
CIK 0000799850 · EDGAR ↗
cleanelevatedtriggeredno dataplanned
44.7
composite · 3 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-12 · FY 2026-04-30 · ELEVATED56.3

Restatement predictor

F-Score 1.69 — misstatement risk 1.7x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-07-14) ↗
Evidence — inputs and thresholds
{
  "f_score": 1.688,
  "probability": 0.00624,
  "components": {
    "rsst": null,
    "drec": null,
    "dinv": -0.0385,
    "soft": 0.9366,
    "dcs": -0.0787,
    "droa": null,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2026-04-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/799850/000162828026048191/0001628280-26-048191-index.htm",
    "form": "10-K",
    "filed": "2026-07-14"
  }
}
P-01 · FY 2026-04-30 · CLEAN25.4

Earnings quality

Beneish M-Score -2.61 — no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-07-14) ↗
Evidence — inputs and thresholds
{
  "m_score": -2.612,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1.005,
    "SGI": 0.921,
    "DEPI": 0.737,
    "SGAI": 1.195,
    "LVGI": 1,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "LVGI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 1281502000,
    "revenue_t1": 1390932000,
    "total_assets_t": 1416840000,
    "net_income_t": null,
    "cfo_t": 64959000
  },
  "stale": false,
  "latest_filing_period": "2026-04-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/799850/000162828026048191/0001628280-26-048191-index.htm",
    "form": "10-K",
    "filed": "2026-07-14"
  }
}
P-05 · FY 2025-04-30 · CLEAN0.0

Tax arbitrage

ETR 21.4% — within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-07-14) ↗
Evidence — inputs and thresholds
{
  "etr_by_year": {
    "2025-04-30": 0.2135
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-04-30": -0.0035
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2026-04-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/799850/000162828026048191/0001628280-26-048191-index.htm",
    "form": "10-K",
    "filed": "2026-07-14"
  }
}