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PG

PROCTER & GAMBLE CO
CIK 0000080424 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
36.6
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 2026-06-30 ยท ELEVATED45.0

Restatement predictor

F-Score 1.35 โ€” misstatement risk 1.4x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-08-04) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.351,
  "probability": 0.005,
  "components": {
    "rsst": -0.0279,
    "drec": -0.001,
    "dinv": 0.0049,
    "soft": 0.7996,
    "dcs": 0.0341,
    "droa": -0.0007,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2026-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/80424/000008042426000103/0000080424-26-000103-index.htm",
    "form": "10-K",
    "filed": "2026-08-04"
  }
}
P-01 ยท FY 2026-06-30 ยท CLEAN24.7

Earnings quality

Beneish M-Score -2.63 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-08-04) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.635,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.948,
    "GMI": 1.02,
    "AQI": 0.977,
    "SGI": 1.033,
    "DEPI": 0.961,
    "SGAI": 1.022,
    "LVGI": 0.998,
    "TATA": -0.028
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0279,
  "inputs": {
    "revenue_t": 87032000000,
    "revenue_t1": 84284000000,
    "total_assets_t": 126521000000,
    "net_income_t": 16046000000,
    "cfo_t": 19556000000
  },
  "stale": false,
  "latest_filing_period": "2026-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/80424/000008042426000103/0000080424-26-000103-index.htm",
    "form": "10-K",
    "filed": "2026-08-04"
  }
}
P-05 ยท FY 2026-06-30 ยท CLEAN2.3

Tax arbitrage

ETR 20.8% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-08-04) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2026-06-30": 0.2077,
    "2025-06-30": 0.2034,
    "2024-06-30": 0.2019
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2026-06-30": 0.0023,
    "2025-06-30": 0.0066,
    "2024-06-30": 0.0081
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2026-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/80424/000008042426000103/0000080424-26-000103-index.htm",
    "form": "10-K",
    "filed": "2026-08-04"
  }
}
P-13 ยท FY 2023-06-30 ยท CLEAN0.0

Zombie / distress

[FY2023 data, stale โ€” no more recent EBIT figure in XBRL] Interest coverage 23.99x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-08-04) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2026-06-30": null,
    "2025-06-30": null,
    "2024-06-30": null,
    "2023-06-30": 23.987
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 4.155,
  "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": 18134000000,
    "interest_expense_t": 756000000
  },
  "stale": true,
  "latest_filing_period": "2026-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/80424/000008042425000076/0000080424-25-000076-index.htm",
    "form": "10-K",
    "filed": "2025-08-04"
  }
}