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HTHIF

HITACHI LTD
CIK 0000047710 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
27.8
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-12 ยท FY 2011-03-31 ยท ELEVATED34.4

Restatement predictor

F-Score 1.03 โ€” misstatement risk 1.0x the base rate
trend: flat
Trend
Source: 20-F/A on SEC.gov (filed 2011-07-21) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.032,
  "probability": 0.00382,
  "components": {
    "rsst": -0.0664,
    "drec": -0.0167,
    "dinv": 0.0132,
    "soft": 0.7098,
    "dcs": 0.0556,
    "droa": 0.0379,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2011-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/47710/000119312511192990/0001193125-11-192990-index.htm",
    "form": "20-F/A",
    "filed": "2011-07-21"
  }
}
P-01 ยท FY 2011-03-31 ยท CLEAN19.6

Earnings quality

Beneish M-Score -2.81 โ€” no manipulation profile
trend: flat
Trend
Source: 20-F/A on SEC.gov (filed 2011-07-21) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.815,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.898,
    "GMI": 0.937,
    "AQI": 1.077,
    "SGI": 1.039,
    "DEPI": 1.081,
    "SGAI": 0.956,
    "LVGI": 0.949,
    "TATA": -0.066
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0664,
  "inputs": {
    "revenue_t": 9315807000000,
    "revenue_t1": 8968546000000,
    "total_assets_t": 9185629000000,
    "net_income_t": 238869000000,
    "cfo_t": 841554000000
  },
  "stale": false,
  "latest_filing_period": "2011-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/47710/000119312511192990/0001193125-11-192990-index.htm",
    "form": "20-F/A",
    "filed": "2011-07-21"
  }
}
P-05 ยท FY 2011-03-31 ยท CLEAN0.0

Tax arbitrage

ETR 29.9% โ€” within normal range of statutory
trend: flat
Trend
Source: 20-F/A on SEC.gov (filed 2011-07-21) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2011-03-31": 0.2986,
    "2010-03-31": 2.3273
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2011-03-31": -0.0886,
    "2010-03-31": -2.1173
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2011-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/47710/000119312511192990/0001193125-11-192990-index.htm",
    "form": "20-F/A",
    "filed": "2011-07-21"
  }
}