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DGICB

Donegal Group Inc.
CIK 0000800457 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
55.6
composite ยท 3 signals ยท TRIGGERED

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 2025-12-31 ยท TRIGGERED65.4

Restatement predictor

F-Score 1.96 โ€” misstatement risk 2.0x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-06) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.961,
  "probability": 0.00726,
  "components": {
    "rsst": 0.0039,
    "drec": null,
    "dinv": null,
    "soft": 0.9878,
    "dcs": -0.0117,
    "droa": 0.0115,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/800457/000114036126008268/0001140361-26-008268-index.htm",
    "form": "10-K",
    "filed": "2026-03-06"
  }
}
P-01 ยท FY 2025-12-31 ยท CLEAN29.4

Earnings quality

Beneish M-Score -2.48 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-06) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.477,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1,
    "SGI": 0.988,
    "DEPI": 0.963,
    "SGAI": 1,
    "LVGI": 1,
    "TATA": 0.004
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "SGAI",
    "LVGI"
  ],
  "sloan_accruals": 0.0039,
  "inputs": {
    "revenue_t": 978014322,
    "revenue_t1": 989605050,
    "total_assets_t": 2386629452,
    "net_income_t": 79340740,
    "cfo_t": 70199466
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/800457/000114036126008268/0001140361-26-008268-index.htm",
    "form": "10-K",
    "filed": "2026-03-06"
  }
}
P-05 ยท FY 2025-12-31 ยท CLEAN27.7

Tax arbitrage

ETR 18.7% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-06) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": 0.187,
    "2024-12-31": 0.1841,
    "2023-12-31": 0.126
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": 0.023,
    "2024-12-31": 0.0259,
    "2023-12-31": 0.084
  },
  "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/800457/000114036126008268/0001140361-26-008268-index.htm",
    "form": "10-K",
    "filed": "2026-03-06"
  }
}