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PBR-A

PETROBRAS - PETROLEO BRASILEIRO SA
CIK 0001119639 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
27.9
composite ยท 3 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 2010-12-31 ยท CLEAN35.2

Earnings quality

Beneish M-Score -2.27 โ€” no manipulation profile
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2011-05-26) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.267,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.001,
    "GMI": 1.082,
    "AQI": 0.794,
    "SGI": 1.302,
    "DEPI": 1.338,
    "SGAI": 0.982,
    "LVGI": 0.762,
    "TATA": -0.029
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0354,
  "inputs": {
    "revenue_t": 150852000000,
    "revenue_t1": 115892000000,
    "total_assets_t": 308683000000,
    "net_income_t": 19475000000,
    "cfo_t": 28495000000
  },
  "stale": false,
  "latest_filing_period": "2010-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1119639/000129281411001552/0001292814-11-001552-index.htm",
    "form": "20-F",
    "filed": "2011-05-26"
  }
}
P-05 ยท FY 2010-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 24.6% โ€” within normal range of statutory
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2011-05-26) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2010-12-31": 0.2461,
    "2009-12-31": 0.2374,
    "2008-12-31": 0.343
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2010-12-31": -0.0361,
    "2009-12-31": -0.0274,
    "2008-12-31": -0.133
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2010-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1119639/000129281411001552/0001292814-11-001552-index.htm",
    "form": "20-F",
    "filed": "2011-05-26"
  }
}
P-12 ยท FY 2010-12-31 ยท CLEAN16.0

Restatement predictor

F-Score 0.48 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2011-05-26) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.48,
  "probability": 0.00178,
  "components": {
    "rsst": -0.0354,
    "drec": 0.0097,
    "dinv": 0.003,
    "soft": 0.2348,
    "dcs": 0.2805,
    "droa": -0.0209,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2010-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1119639/000129281411001552/0001292814-11-001552-index.htm",
    "form": "20-F",
    "filed": "2011-05-26"
  }
}