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LULU

lululemon athletica inc.
CIK 0001397187 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
35.6
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 2026-02-01 ยท ELEVATED45.5

Earnings quality

Beneish M-Score -1.91 in the elevated zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-17) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.909,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.513,
    "GMI": 1.046,
    "AQI": 1.054,
    "SGI": 1.049,
    "DEPI": 1.022,
    "SGAI": 1.031,
    "LVGI": 0.922,
    "TATA": -0.003
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0029,
  "inputs": {
    "revenue_t": 11102600000,
    "revenue_t1": 10588126000,
    "total_assets_t": 8456743000,
    "net_income_t": 1579183000,
    "cfo_t": 1602477000
  },
  "stale": false,
  "latest_filing_period": "2026-02-01",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1397187/000139718726000020/0001397187-26-000020-index.htm",
    "form": "10-K",
    "filed": "2026-03-17"
  }
}
P-05 ยท FY 2026-02-01 ยท CLEAN0.0

Tax arbitrage

ETR 29.5% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-17) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2026-02-01": 0.2947,
    "2025-02-02": 0.2956,
    "2024-01-28": 0.2875
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2026-02-01": -0.0847,
    "2025-02-02": -0.0856,
    "2024-01-28": -0.0775
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2026-02-01",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1397187/000139718726000020/0001397187-26-000020-index.htm",
    "form": "10-K",
    "filed": "2026-03-17"
  }
}
P-12 ยท FY 2026-02-01 ยท CLEAN16.9

Restatement predictor

F-Score 0.51 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-17) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.507,
  "probability": 0.00188,
  "components": {
    "rsst": -0.0029,
    "drec": 0.0088,
    "dinv": 0.0322,
    "soft": 0.7595,
    "dcs": 0.0419,
    "droa": -0.0519,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2026-02-01",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1397187/000139718726000020/0001397187-26-000020-index.htm",
    "form": "10-K",
    "filed": "2026-03-17"
  }
}