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KR

KROGER CO
CIK 0000056873 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
43.0
composite ยท 4 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 2026-01-31 ยท ELEVATED55.4

Restatement predictor

F-Score 1.66 โ€” misstatement risk 1.7x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.662,
  "probability": 0.00615,
  "components": {
    "rsst": -0.1227,
    "drec": -0.0001,
    "dinv": null,
    "soft": 0.9333,
    "dcs": 0.0035,
    "droa": -0.0303,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2026-01-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/56873/000110465926037723/0001104659-26-037723-index.htm",
    "form": "10-K",
    "filed": "2026-03-31"
  }
}
P-01 ยท FY 2026-01-31 ยท CLEAN11.5

Earnings quality

Beneish M-Score -3.10 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -3.098,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.995,
    "GMI": 1,
    "AQI": 1,
    "SGI": 1.004,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1.082,
    "TATA": -0.126
  },
  "defaulted_to_neutral": [
    "GMI",
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": -0.1227,
  "inputs": {
    "revenue_t": 147642000000,
    "revenue_t1": 147123000000,
    "total_assets_t": 49953000000,
    "net_income_t": 1016000000,
    "cfo_t": 7311000000
  },
  "stale": false,
  "latest_filing_period": "2026-01-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/56873/000110465926037723/0001104659-26-037723-index.htm",
    "form": "10-K",
    "filed": "2026-03-31"
  }
}
P-05 ยท FY 2026-01-31 ยท CLEAN6.4

Tax arbitrage

ETR 14.7% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2026-01-31": 0.1467,
    "2025-02-01": 0.2005,
    "2024-02-03": 0.2352
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2026-01-31": 0.0633,
    "2025-02-01": 0.0095,
    "2024-02-03": -0.0252
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2026-01-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/56873/000110465926037723/0001104659-26-037723-index.htm",
    "form": "10-K",
    "filed": "2026-03-31"
  }
}
P-13 ยท FY 2024-02-03 ยท CLEAN0.0

Zombie / distress

[FY2024 data, stale โ€” no more recent EBIT figure in XBRL] Interest coverage 7.02x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2026-01-31": null,
    "2025-02-01": null,
    "2024-02-03": 7.02,
    "2023-01-28": 7.712
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 2.061,
  "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": 3096000000,
    "interest_expense_t": 441000000
  },
  "stale": true,
  "latest_filing_period": "2026-01-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/56873/000110465926037723/0001104659-26-037723-index.htm",
    "form": "10-K",
    "filed": "2026-03-31"
  }
}