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MSB

MESABI TRUST
CIK 0000065172 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
70.6
composite ยท 2 signals ยท TRIGGERED

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 2025-01-31 ยท TRIGGERED79.7

Earnings quality

Beneish M-Score -0.71 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-04-24) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -0.712,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.137,
    "GMI": 0.878,
    "AQI": 0.262,
    "SGI": 4.313,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1,
    "TATA": -0.007
  },
  "defaulted_to_neutral": [
    "DEPI",
    "SGAI",
    "LVGI"
  ],
  "sloan_accruals": -0.0103,
  "inputs": {
    "revenue_t": 98595651,
    "revenue_t1": 22862029,
    "total_assets_t": 101728455,
    "net_income_t": 93274243,
    "cfo_t": 93936096
  },
  "stale": false,
  "latest_filing_period": "2025-01-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/65172/000155837025005426/0001558370-25-005426-index.htm",
    "form": "10-K",
    "filed": "2025-04-24"
  }
}
P-12 ยท FY 2025-01-31 ยท ELEVATED34.1

Restatement predictor

F-Score 1.02 โ€” misstatement risk 1.0x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-04-24) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.023,
  "probability": 0.00379,
  "components": {
    "rsst": -0.0103,
    "drec": -0.0125,
    "dinv": null,
    "soft": 1,
    "dcs": 3.3476,
    "droa": 0.2057,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-01-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/65172/000155837025005426/0001558370-25-005426-index.htm",
    "form": "10-K",
    "filed": "2025-04-24"
  }
}