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PCAR

PACCAR Inc
CIK 0000075362 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
39.9
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 2025-12-31 ยท ELEVATED54.1

Restatement predictor

F-Score 1.62 โ€” misstatement risk 1.6x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-18) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.622,
  "probability": 0.006,
  "components": {
    "rsst": -0.0465,
    "drec": null,
    "dinv": null,
    "soft": 0.8984,
    "dcs": -0.155,
    "droa": -0.0423,
    "issue": 1
  },
  "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/75362/000119312526057025/0001193125-26-057025-index.htm",
    "form": "10-K",
    "filed": "2026-02-18"
  }
}
P-01 ยท FY 2025-12-31 ยท CLEAN20.3

Earnings quality

Beneish M-Score -2.79 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-18) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.788,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1.124,
    "AQI": 0.989,
    "SGI": 0.845,
    "DEPI": 1.119,
    "SGAI": 1.17,
    "LVGI": 1,
    "TATA": -0.046
  },
  "defaulted_to_neutral": [
    "DSRI",
    "LVGI"
  ],
  "sloan_accruals": -0.0465,
  "inputs": {
    "revenue_t": 28444800000,
    "revenue_t1": 33663800000,
    "total_assets_t": 44336200000,
    "net_income_t": 2375800000,
    "cfo_t": 4415800000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/75362/000119312526057025/0001193125-26-057025-index.htm",
    "form": "10-K",
    "filed": "2026-02-18"
  }
}
P-05 ยท FY 2025-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 21.4% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-18) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": 0.2142,
    "2024-12-31": 0.2294,
    "2023-12-31": 0.1954
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": -0.0042,
    "2024-12-31": -0.0194,
    "2023-12-31": 0.0146
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/75362/000119312526057025/0001193125-26-057025-index.htm",
    "form": "10-K",
    "filed": "2026-02-18"
  }
}
P-07 ยท FY 2025-12-31 ยท CLEAN0.0

Pension underfunding

DB plan 141% funded
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-18) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 2876900000,
  "plan_assets": 4065100000,
  "funded_ratio": 1.413,
  "deficit": 1188200000,
  "deficit_vs_equity": null,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/75362/000119312526057025/0001193125-26-057025-index.htm",
    "form": "10-K",
    "filed": "2026-02-18"
  }
}