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DELL

Dell Technologies Inc.
CIK 0001571996 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
53.1
composite ยท 4 signals ยท ELEVATED

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 2026-01-30 ยท ELEVATED38.5

Earnings quality

Beneish M-Score -2.15 in the elevated zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-16) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.152,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.437,
    "GMI": 1.112,
    "AQI": 0.784,
    "SGI": 1.188,
    "DEPI": 1.058,
    "SGAI": 0.804,
    "LVGI": 1.037,
    "TATA": -0.052
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.058,
  "inputs": {
    "revenue_t": 113538000000,
    "revenue_t1": 95567000000,
    "total_assets_t": 101286000000,
    "net_income_t": 5936000000,
    "cfo_t": 11185000000
  },
  "stale": false,
  "latest_filing_period": "2026-01-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1571996/000157199626000008/0001571996-26-000008-index.htm",
    "form": "10-K",
    "filed": "2026-03-16"
  }
}
P-12 ยท FY 2026-01-30 ยท ELEVATED59.3

Restatement predictor

F-Score 1.78 โ€” misstatement risk 1.8x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-16) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.779,
  "probability": 0.00658,
  "components": {
    "rsst": -0.058,
    "drec": 0.0805,
    "dinv": 0.0411,
    "soft": 0.8203,
    "dcs": 0.1118,
    "droa": 0.001,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2026-01-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1571996/000157199626000008/0001571996-26-000008-index.htm",
    "form": "10-K",
    "filed": "2026-03-16"
  }
}
P-13 ยท FY 2024-02-02 ยท ELEVATED20.0

Zombie / distress

[FY2024 data, stale โ€” no more recent EBIT figure in XBRL] Altman Z'' -0.75 in the distress zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-16) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2026-01-30": null,
    "2025-01-31": null,
    "2024-02-02": 3.605,
    "2023-02-03": 4.723
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": -0.75,
  "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": 5411000000,
    "interest_expense_t": 1501000000
  },
  "stale": true,
  "latest_filing_period": "2026-01-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1571996/000157199626000008/0001571996-26-000008-index.htm",
    "form": "10-K",
    "filed": "2026-03-16"
  }
}
P-05 ยท FY 2026-01-30 ยท CLEAN33.8

Tax arbitrage

ETR 18.3% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-16) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2026-01-30": 0.1827,
    "2025-01-31": 0.0935,
    "2024-02-02": 0.1749
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2026-01-30": 0.0273,
    "2025-01-31": 0.1165,
    "2024-02-02": 0.0351
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2026-01-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1571996/000157199626000008/0001571996-26-000008-index.htm",
    "form": "10-K",
    "filed": "2026-03-16"
  }
}