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DDT

DILLARD’S, INC.
CIK 0000028917 · EDGAR ↗
cleanelevatedtriggeredno dataplanned
65.0
composite · 4 signals · TRIGGERED

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 2026-01-31 · TRIGGERED87.7

Pension underfunding

DB plan 0% funded — -$314M deficit (18% of equity)
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-27) ↗
Evidence — inputs and thresholds
{
  "benefit_obligation": 314040000,
  "plan_assets": null,
  "funded_ratio": 0,
  "deficit": -314040000,
  "deficit_vs_equity": 0.1765,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2026-01-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/28917/000002891726000006/0000028917-26-000006-index.htm",
    "form": "10-K",
    "filed": "2026-03-27"
  }
}
P-01 · FY 2026-01-31 · CLEAN14.8

Earnings quality

Beneish M-Score -2.98 — no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-27) ↗
Evidence — inputs and thresholds
{
  "m_score": -2.983,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.716,
    "GMI": 1.005,
    "AQI": 0.969,
    "SGI": 0.996,
    "DEPI": 1,
    "SGAI": 1.02,
    "LVGI": 1.088,
    "TATA": -0.042
  },
  "defaulted_to_neutral": [
    "DEPI"
  ],
  "sloan_accruals": -0.0417,
  "inputs": {
    "revenue_t": 6563336000,
    "revenue_t1": 6590231000,
    "total_assets_t": 3505023000,
    "net_income_t": 570187000,
    "cfo_t": 717008000
  },
  "stale": false,
  "latest_filing_period": "2026-01-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/28917/000002891726000006/0000028917-26-000006-index.htm",
    "form": "10-K",
    "filed": "2026-03-27"
  }
}
P-05 · FY 2025-02-01 · CLEAN7.1

Tax arbitrage

ETR 18.7% — within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-27) ↗
Evidence — inputs and thresholds
{
  "etr_by_year": {
    "2025-02-01": 0.1867,
    "2024-02-03": 0.1939,
    "2023-01-28": 0.1963
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-02-01": 0.0233,
    "2024-02-03": 0.0161,
    "2023-01-28": 0.0137
  },
  "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/28917/000002891726000006/0000028917-26-000006-index.htm",
    "form": "10-K",
    "filed": "2026-03-27"
  }
}
P-12 · FY 2026-01-31 · CLEAN14.4

Restatement predictor

F-Score 0.43 — at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-27) ↗
Evidence — inputs and thresholds
{
  "f_score": 0.431,
  "probability": 0.00159,
  "components": {
    "rsst": -0.0417,
    "drec": -0.0045,
    "dinv": null,
    "soft": 0.7542,
    "dcs": -0.0017,
    "droa": -0.0054,
    "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/28917/000002891726000006/0000028917-26-000006-index.htm",
    "form": "10-K",
    "filed": "2026-03-27"
  }
}