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Hartford Creative Group, Inc.
CIK 0001482554 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
72.2
composite ยท 3 signals ยท ELEVATED

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 2025-07-31 ยท ELEVATED48.2

Earnings quality

Beneish M-Score -2.18 in the elevated zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-10-15) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.181,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.065,
    "GMI": 1,
    "AQI": 0.999,
    "SGI": 1.454,
    "DEPI": 1,
    "SGAI": 1.935,
    "LVGI": 0.501,
    "TATA": 0.161
  },
  "defaulted_to_neutral": [
    "GMI",
    "DEPI"
  ],
  "sloan_accruals": 0.2098,
  "inputs": {
    "revenue_t": 2035211,
    "revenue_t1": 1399945,
    "total_assets_t": 6913322,
    "net_income_t": 1099110,
    "cfo_t": -13094
  },
  "stale": false,
  "latest_filing_period": "2025-07-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1482554/000149315225018158/0001493152-25-018158-index.htm",
    "form": "10-K",
    "filed": "2025-10-15"
  }
}
P-05 ยท FY 2025-07-31 ยท ELEVATED84.4

Tax arbitrage

ETR 13.5% vs 21% statutory โ€” gap persistent across 2 of 3 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-10-15) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-07-31": 0.1353,
    "2024-07-31": 0.0096,
    "2023-07-31": 0.002
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-07-31": 0.0747,
    "2024-07-31": 0.2004,
    "2023-07-31": 0.208
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-07-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1482554/000149315225018158/0001493152-25-018158-index.htm",
    "form": "10-K",
    "filed": "2025-10-15"
  }
}
P-12 ยท FY 2025-07-31 ยท CLEAN28.8

Restatement predictor

F-Score 0.86 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-10-15) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.864,
  "probability": 0.0032,
  "components": {
    "rsst": 0.2098,
    "drec": -0.098,
    "dinv": null,
    "soft": 0.9916,
    "dcs": 0.825,
    "droa": -0.1373,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-07-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1482554/000149315225018158/0001493152-25-018158-index.htm",
    "form": "10-K",
    "filed": "2025-10-15"
  }
}