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CITI TRENDS, INC.
CIK 0001318484 · EDGAR ↗
cleanelevatedtriggeredno dataplanned
59.1
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-05 · FY 2026-01-31 · ELEVATED72.5

Tax arbitrage

ETR 5.4% vs 21% statutory — gap persistent across 1 of 1 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-04-15) ↗
Evidence — inputs and thresholds
{
  "etr_by_year": {
    "2026-01-31": 0.0538
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2026-01-31": 0.1562
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2026-01-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1318484/000110465926043813/0001104659-26-043813-index.htm",
    "form": "10-K",
    "filed": "2026-04-15"
  }
}
P-13 · FY 2024-02-03 · ELEVATED70.0

Zombie / distress

[FY2024 data, stale — no more recent EBIT figure in XBRL] Interest coverage -63.58x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-04-15) ↗
Evidence — inputs and thresholds
{
  "icr_by_year": {
    "2026-01-31": null,
    "2025-02-01": null,
    "2024-02-03": -63.575,
    "2023-01-28": 246.095
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": 2.91,
  "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": -19454000,
    "interest_expense_t": 306000
  },
  "stale": true,
  "latest_filing_period": "2026-01-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1318484/000110465926043813/0001104659-26-043813-index.htm",
    "form": "10-K",
    "filed": "2026-04-15"
  }
}
P-01 · FY 2026-01-31 · CLEAN27.8

Earnings quality

Beneish M-Score -2.53 — no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-04-15) ↗
Evidence — inputs and thresholds
{
  "m_score": -2.526,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1.022,
    "SGI": 1.089,
    "DEPI": 1.067,
    "SGAI": 0.958,
    "LVGI": 0.977,
    "TATA": -0.033
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI"
  ],
  "sloan_accruals": -0.0337,
  "inputs": {
    "revenue_t": 819962000,
    "revenue_t1": 753079000,
    "total_assets_t": 471171000,
    "net_income_t": 5207000,
    "cfo_t": 20954000
  },
  "stale": false,
  "latest_filing_period": "2026-01-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1318484/000110465926043813/0001104659-26-043813-index.htm",
    "form": "10-K",
    "filed": "2026-04-15"
  }
}
P-12 · FY 2026-01-31 · CLEAN16.9

Restatement predictor

F-Score 0.51 — at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-04-15) ↗
Evidence — inputs and thresholds
{
  "f_score": 0.508,
  "probability": 0.00188,
  "components": {
    "rsst": -0.0337,
    "drec": null,
    "dinv": -0.0195,
    "soft": 0.8846,
    "dcs": 0.0888,
    "droa": 0.1043,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2026-01-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1318484/000110465926043813/0001104659-26-043813-index.htm",
    "form": "10-K",
    "filed": "2026-04-15"
  }
}