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DECK

DECKERS OUTDOOR CORP
CIK 0000910521 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
21.2
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-01 ยท FY 2026-03-31 ยท CLEAN25.4

Earnings quality

Beneish M-Score -2.61 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-05-22) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.609,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.873,
    "GMI": 1.003,
    "AQI": 1.259,
    "SGI": 1.098,
    "DEPI": 1,
    "SGAI": 1.012,
    "LVGI": 1.011,
    "TATA": -0.043
  },
  "defaulted_to_neutral": [
    "DEPI"
  ],
  "sloan_accruals": -0.0435,
  "inputs": {
    "revenue_t": 5472296000,
    "revenue_t1": 4985612000,
    "total_assets_t": 3687765000,
    "net_income_t": 1024071000,
    "cfo_t": 1181955000
  },
  "stale": false,
  "latest_filing_period": "2026-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/910521/000162828026037664/0001628280-26-037664-index.htm",
    "form": "10-K",
    "filed": "2026-05-22"
  }
}
P-05 ยท FY 2018-03-31 ยท CLEAN0.0

Tax arbitrage

[FY2018 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 48.2% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2020-06-01) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2018-03-31": 0.4817,
    "2016-03-31": 0.2207
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2018-03-31": -0.2717,
    "2016-03-31": -0.0107
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2026-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/910521/000091052120000016/0000910521-20-000016-index.htm",
    "form": "10-K",
    "filed": "2020-06-01"
  }
}
P-12 ยท FY 2026-03-31 ยท CLEAN19.6

Restatement predictor

F-Score 0.59 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-05-22) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.589,
  "probability": 0.00218,
  "components": {
    "rsst": -0.0435,
    "drec": -0.0038,
    "dinv": -0.0023,
    "soft": 0.3912,
    "dcs": 0.1004,
    "droa": 0.0071,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2026-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/910521/000162828026037664/0001628280-26-037664-index.htm",
    "form": "10-K",
    "filed": "2026-05-22"
  }
}
P-13 ยท FY 2026-03-31 ยท CLEAN0.0

Zombie / distress

Interest coverage 499.17x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-05-22) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2026-03-31": 499.171,
    "2025-03-31": 335.255,
    "2024-03-31": 361.745,
    "2023-03-31": 189.643
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 11.191,
  "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": 1262903000,
    "interest_expense_t": 2530000
  },
  "stale": false,
  "latest_filing_period": "2026-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/910521/000162828026037664/0001628280-26-037664-index.htm",
    "form": "10-K",
    "filed": "2026-05-22"
  }
}