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HUN

Huntsman Corporation
CIK 0001307954 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
16.4
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 2025-12-31 ยท CLEAN18.1

Earnings quality

Beneish M-Score -2.87 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-18) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.866,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.991,
    "GMI": 1.086,
    "AQI": 1.002,
    "SGI": 0.942,
    "DEPI": 1.004,
    "SGAI": 1.061,
    "LVGI": 1.071,
    "TATA": -0.072
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0811,
  "inputs": {
    "revenue_t": 5683000000,
    "revenue_t1": 6036000000,
    "total_assets_t": 7015000000,
    "net_income_t": -284000000,
    "cfo_t": 289000000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1307954/000143774926004524/0001437749-26-004524-index.htm",
    "form": "10-K",
    "filed": "2026-02-18"
  }
}
P-05 ยท FY 2023-12-31 ยท CLEAN0.0

Tax arbitrage

[FY2023 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 64.6% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-18) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2023-12-31": 0.6465
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2023-12-31": -0.4365
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1307954/000143774926004524/0001437749-26-004524-index.htm",
    "form": "10-K",
    "filed": "2026-02-18"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN9.7

Restatement predictor

F-Score 0.29 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-18) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.292,
  "probability": 0.00108,
  "components": {
    "rsst": -0.0811,
    "drec": -0.0068,
    "dinv": -0.014,
    "soft": 0.5845,
    "dcs": -0.0505,
    "droa": -0.0139,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1307954/000143774926004524/0001437749-26-004524-index.htm",
    "form": "10-K",
    "filed": "2026-02-18"
  }
}