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FIZZ

National Beverage Corp.
CIK 0000069891 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
21.5
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 2026-05-02 ยท CLEAN27.9

Earnings quality

Beneish M-Score -2.53 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-07-01) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.528,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.019,
    "GMI": 0.998,
    "AQI": 0.668,
    "SGI": 0.983,
    "DEPI": 0.957,
    "SGAI": 1.011,
    "LVGI": 0.76,
    "TATA": 0.003
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": 0.0031,
  "inputs": {
    "revenue_t": 1180552000,
    "revenue_t1": 1201354000,
    "total_assets_t": 851647000,
    "net_income_t": 183648000,
    "cfo_t": 181254000
  },
  "stale": false,
  "latest_filing_period": "2026-05-02",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/69891/000143774926022315/0001437749-26-022315-index.htm",
    "form": "10-K",
    "filed": "2026-07-01"
  }
}
P-05 ยท FY 2026-05-02 ยท CLEAN0.0

Tax arbitrage

ETR 23.7% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-07-01) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2026-05-02": 0.2366,
    "2025-05-03": 0.2361,
    "2024-04-27": 0.2311
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2026-05-02": -0.0266,
    "2025-05-03": -0.0261,
    "2024-04-27": -0.0211
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2026-05-02",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/69891/000143774926022315/0001437749-26-022315-index.htm",
    "form": "10-K",
    "filed": "2026-07-01"
  }
}
P-12 ยท FY 2026-05-02 ยท CLEAN7.6

Restatement predictor

F-Score 0.23 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-07-01) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.228,
  "probability": 0.00084,
  "components": {
    "rsst": 0.0031,
    "drec": 0.0002,
    "dinv": 0.0137,
    "soft": 0.3757,
    "dcs": -0.0174,
    "droa": -0.062,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2026-05-02",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/69891/000143774926022315/0001437749-26-022315-index.htm",
    "form": "10-K",
    "filed": "2026-07-01"
  }
}