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HYLN

HYLIION HOLDINGS CORP.
CIK 0001759631 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
33.6
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 2025-12-31 ยท ELEVATED37.0

Earnings quality

Beneish M-Score -2.20 in the elevated zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-25) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.204,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.11,
    "GMI": 1.273,
    "AQI": 0.785,
    "SGI": 2.303,
    "DEPI": 0.844,
    "SGAI": 0.405,
    "LVGI": 0.892,
    "TATA": -0.052
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0456,
  "inputs": {
    "revenue_t": 3475000,
    "revenue_t1": 1509000,
    "total_assets_t": 203559000,
    "net_income_t": -57188000,
    "cfo_t": -46549000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1759631/000162828026011278/0001628280-26-011278-index.htm",
    "form": "10-K",
    "filed": "2026-02-25"
  }
}
P-05 ยท FY 2019-12-31 ยท ELEVATED94.0

Tax arbitrage

[FY2019 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 0.0% vs 21% statutory โ€” gap persistent across 1 of 1 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-02-24) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2019-12-31": 0
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2019-12-31": 0.21
  },
  "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/1759631/000175963122000014/0001759631-22-000014-index.htm",
    "form": "10-K",
    "filed": "2022-02-24"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN19.8

Restatement predictor

F-Score 0.59 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-25) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.593,
  "probability": 0.0022,
  "components": {
    "rsst": -0.0456,
    "drec": -0.0061,
    "dinv": null,
    "soft": 0.6885,
    "dcs": 2.2531,
    "droa": -0.0831,
    "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/1759631/000162828026011278/0001628280-26-011278-index.htm",
    "form": "10-K",
    "filed": "2026-02-25"
  }
}