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EYE

National Vision Holdings, Inc.
CIK 0001710155 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
48.8
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 2026-01-03 ยท TRIGGERED61.8

Restatement predictor

F-Score 1.85 โ€” misstatement risk 1.9x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-04) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.853,
  "probability": 0.00686,
  "components": {
    "rsst": -0.0585,
    "drec": 0.0037,
    "dinv": -0.0023,
    "soft": 0.9805,
    "dcs": 0.086,
    "droa": 0.0291,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2026-01-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1710155/000162828026014379/0001628280-26-014379-index.htm",
    "form": "10-K",
    "filed": "2026-03-04"
  }
}
P-01 ยท FY 2026-01-03 ยท CLEAN26.0

Earnings quality

Beneish M-Score -2.59 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-04) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.59,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.053,
    "GMI": 1,
    "AQI": 1.012,
    "SGI": 1.09,
    "DEPI": 1,
    "SGAI": 0.993,
    "LVGI": 0.909,
    "TATA": -0.059
  },
  "defaulted_to_neutral": [
    "GMI",
    "DEPI"
  ],
  "sloan_accruals": -0.0585,
  "inputs": {
    "revenue_t": 1987488000,
    "revenue_t1": 1823320000,
    "total_assets_t": 1983678000,
    "net_income_t": 29600000,
    "cfo_t": 146293000
  },
  "stale": false,
  "latest_filing_period": "2026-01-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1710155/000162828026014379/0001628280-26-014379-index.htm",
    "form": "10-K",
    "filed": "2026-03-04"
  }
}
P-05 ยท FY 2026-01-03 ยท CLEAN0.0

Tax arbitrage

ETR 29.0% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-04) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2026-01-03": 0.2898,
    "2023-12-30": 0.6288
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2026-01-03": -0.0798,
    "2023-12-30": -0.4188
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2026-01-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1710155/000162828026014379/0001628280-26-014379-index.htm",
    "form": "10-K",
    "filed": "2026-03-04"
  }
}