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DCO

DUCOMMUN INCORPORATED
CIK 0000030305 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
40.8
composite ยท 4 signals ยท CLEAN

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 2023-12-31 ยท ELEVATED53.9

Restatement predictor

[FY2023 data, stale] F-Score 1.62 โ€” misstatement risk 1.6x the base rate
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2026-05-08) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.618,
  "probability": 0.00599,
  "components": {
    "rsst": -0.0141,
    "drec": 0.0007,
    "dinv": 0.0261,
    "soft": 0.8624,
    "dcs": 0.0614,
    "droa": -0.014,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/30305/000162828026032536/0001628280-26-032536-index.htm",
    "form": "10-K/A",
    "filed": "2026-05-08"
  }
}
P-01 ยท FY 2023-12-31 ยท CLEAN27.7

Earnings quality

[FY2023 data, stale] Beneish M-Score -2.53 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2026-05-08) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.53,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.948,
    "GMI": 0.939,
    "AQI": 1.081,
    "SGI": 1.062,
    "DEPI": 1.009,
    "SGAI": 1.146,
    "LVGI": 0.912,
    "TATA": -0.014
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0141,
  "inputs": {
    "revenue_t": 756992000,
    "revenue_t1": 712537000,
    "total_assets_t": 1120919000,
    "net_income_t": 15928000,
    "cfo_t": 31067000
  },
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/30305/000162828026032536/0001628280-26-032536-index.htm",
    "form": "10-K/A",
    "filed": "2026-05-08"
  }
}
P-05 ยท FY 2024-12-31 ยท CLEAN49.6

Tax arbitrage

ETR 19.5% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2026-05-08) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2024-12-31": 0.1946,
    "2023-12-31": 0.0275
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2024-12-31": 0.0154,
    "2023-12-31": 0.1825
  },
  "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/30305/000162828026032536/0001628280-26-032536-index.htm",
    "form": "10-K/A",
    "filed": "2026-05-08"
  }
}
P-07 ยท FY 2025-12-31 ยท CLEAN5.6

Pension underfunding

DB plan 97% funded
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2026-05-08) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 29723000,
  "plan_assets": 28908000,
  "funded_ratio": 0.9726,
  "deficit": -815000,
  "deficit_vs_equity": 0.0012,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/30305/000162828026032536/0001628280-26-032536-index.htm",
    "form": "10-K/A",
    "filed": "2026-05-08"
  }
}