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LCUT

LIFETIME BRANDS, INC.
CIK 0000874396 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
19.1
composite ยท 5 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 CLEAN22.1

Earnings quality

Beneish M-Score -2.73 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-12) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.728,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.088,
    "GMI": 1.028,
    "AQI": 0.826,
    "SGI": 0.949,
    "DEPI": 1.389,
    "SGAI": 0.94,
    "LVGI": 1.003,
    "TATA": -0.06
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0572,
  "inputs": {
    "revenue_t": 647933000,
    "revenue_t1": 682952000,
    "total_assets_t": 572555000,
    "net_income_t": -26937000,
    "cfo_t": 7608000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/874396/000087439626000008/0000874396-26-000008-index.htm",
    "form": "10-K",
    "filed": "2026-03-12"
  }
}
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 59.4% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-12) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2023-12-31": 0.594
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2023-12-31": -0.384
  },
  "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/874396/000087439626000008/0000874396-26-000008-index.htm",
    "form": "10-K",
    "filed": "2026-03-12"
  }
}
P-07 ยท FY 2014-12-31 ยท CLEAN0.0

Pension underfunding

[FY2014 data, stale โ€” no more recent pension disclosure in XBRL] DB plan 113% funded
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-03-16) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 13796000,
  "plan_assets": 15533000,
  "funded_ratio": 1.1259,
  "deficit": 1738000,
  "deficit_vs_equity": null,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/874396/000119312517085508/0001193125-17-085508-index.htm",
    "form": "10-K",
    "filed": "2017-03-16"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN22.0

Restatement predictor

F-Score 0.66 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-12) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.661,
  "probability": 0.00245,
  "components": {
    "rsst": -0.0572,
    "drec": 0.0085,
    "dinv": -0.0139,
    "soft": 0.9656,
    "dcs": -0.0588,
    "droa": -0.0231,
    "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/874396/000087439626000008/0000874396-26-000008-index.htm",
    "form": "10-K",
    "filed": "2026-03-12"
  }
}
P-13 ยท FY 2024-12-31 ยท CLEAN0.0

Zombie / distress

Interest coverage 1.22x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-12) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": null,
    "2024-12-31": 1.22,
    "2023-12-31": 1.47,
    "2022-12-31": 1.41
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 3.234,
  "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": 27084000,
    "interest_expense_t": 22208000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/874396/000087439626000008/0000874396-26-000008-index.htm",
    "form": "10-K",
    "filed": "2026-03-12"
  }
}