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ESI

Element Solutions Inc
CIK 0001590714 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
29.1
composite ยท 3 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 2025-12-31 ยท CLEAN32.4

Earnings quality

Beneish M-Score -2.37 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-18) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.367,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.134,
    "GMI": 1.005,
    "AQI": 0.919,
    "SGI": 1.038,
    "DEPI": 1.13,
    "SGAI": 1.012,
    "LVGI": 1.082,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 2551200000,
    "revenue_t1": 2456900000,
    "total_assets_t": 5101400000,
    "net_income_t": 190800000,
    "cfo_t": null
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1590714/000159071426000018/0001590714-26-000018-index.htm",
    "form": "10-K",
    "filed": "2026-02-18"
  }
}
P-05 ยท FY 2025-12-31 ยท CLEAN22.4

Tax arbitrage

ETR 28.1% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-18) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": 0.2809,
    "2024-12-31": 0.1557,
    "2023-12-31": 0.1007
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": -0.0709,
    "2024-12-31": 0.0543,
    "2023-12-31": 0.1093
  },
  "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/1590714/000159071426000018/0001590714-26-000018-index.htm",
    "form": "10-K",
    "filed": "2026-02-18"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN17.9

Restatement predictor

F-Score 0.54 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-18) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.538,
  "probability": 0.00199,
  "components": {
    "rsst": null,
    "drec": 0.0157,
    "dinv": 0.0097,
    "soft": 0.8145,
    "dcs": 0.0066,
    "droa": -0.0127,
    "issue": 0
  },
  "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/1590714/000159071426000018/0001590714-26-000018-index.htm",
    "form": "10-K",
    "filed": "2026-02-18"
  }
}