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FOSL

Fossil Group, Inc.
CIK 0000883569 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
24.6
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-13 ยท FY 2023-12-30 ยท ELEVATED80.0

Zombie / distress

[FY2023 data, stale โ€” no more recent EBIT figure in XBRL] Interest coverage -6.57x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-12) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2026-01-03": null,
    "2024-12-28": null,
    "2023-12-30": -6.567,
    "2022-12-31": -0.077
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": 2.03,
  "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": -143024000,
    "interest_expense_t": 21778000
  },
  "stale": true,
  "latest_filing_period": "2026-01-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/883569/000088356926000017/0000883569-26-000017-index.htm",
    "form": "10-K",
    "filed": "2026-03-12"
  }
}
P-01 ยท FY 2026-01-03 ยท CLEAN27.1

Earnings quality

Beneish M-Score -2.55 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-12) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.551,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.016,
    "GMI": 0.93,
    "AQI": 1.239,
    "SGI": 0.877,
    "DEPI": 1.005,
    "SGAI": 0.964,
    "LVGI": 1.131,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 1004406000,
    "revenue_t1": 1144990000,
    "total_assets_t": 689254000,
    "net_income_t": null,
    "cfo_t": -57897000
  },
  "stale": false,
  "latest_filing_period": "2026-01-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/883569/000088356926000017/0000883569-26-000017-index.htm",
    "form": "10-K",
    "filed": "2026-03-12"
  }
}
P-12 ยท FY 2026-01-03 ยท CLEAN14.8

Restatement predictor

F-Score 0.44 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-12) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.444,
  "probability": 0.00164,
  "components": {
    "rsst": null,
    "drec": -0.0242,
    "dinv": -0.0369,
    "soft": 0.8114,
    "dcs": -0.1074,
    "droa": null,
    "issue": 0
  },
  "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/883569/000088356926000017/0000883569-26-000017-index.htm",
    "form": "10-K",
    "filed": "2026-03-12"
  }
}