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SGC

SUPERIOR GROUP OF COMPANIES, INC.
CIK 0000095574 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
34.7
composite ยท 4 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-07 ยท FY 2021-12-31 ยท TRIGGERED76.7

Pension underfunding

[FY2021 data, stale โ€” no more recent pension disclosure in XBRL] DB plan 3% funded โ€” -$15M deficit (7% of equity)
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2023-03-20) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 15654000,
  "plan_assets": 546000,
  "funded_ratio": 0.0349,
  "deficit": -15108000,
  "deficit_vs_equity": 0.0666,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/95574/000143774923007261/0001437749-23-007261-index.htm",
    "form": "10-K",
    "filed": "2023-03-20"
  }
}
P-01 ยท FY 2025-12-31 ยท CLEAN27.2

Earnings quality

Beneish M-Score -2.55 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-03) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.549,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.096,
    "GMI": 1.037,
    "AQI": 0.951,
    "SGI": 1.001,
    "DEPI": 1,
    "SGAI": 0.997,
    "LVGI": 1.054,
    "TATA": -0.03
  },
  "defaulted_to_neutral": [
    "DEPI"
  ],
  "sloan_accruals": -0.0304,
  "inputs": {
    "revenue_t": 566184000,
    "revenue_t1": 565676000,
    "total_assets_t": 421844000,
    "net_income_t": 7000000,
    "cfo_t": 19709000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/95574/000143774926006653/0001437749-26-006653-index.htm",
    "form": "10-K",
    "filed": "2026-03-03"
  }
}
P-05 ยท FY 2025-12-31 ยท CLEAN38.9

Tax arbitrage

ETR 15.1% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-03) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": 0.1511,
    "2024-12-31": 0.1602,
    "2023-12-31": 0.1021
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": 0.0589,
    "2024-12-31": 0.0498,
    "2023-12-31": 0.1079
  },
  "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/95574/000143774926006653/0001437749-26-006653-index.htm",
    "form": "10-K",
    "filed": "2026-03-03"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN19.0

Restatement predictor

F-Score 0.57 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-03) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.571,
  "probability": 0.00211,
  "components": {
    "rsst": -0.0304,
    "drec": 0.0221,
    "dinv": 0.0019,
    "soft": 0.8553,
    "dcs": -0.0154,
    "droa": -0.0123,
    "issue": 0
  },
  "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/95574/000143774926006653/0001437749-26-006653-index.htm",
    "form": "10-K",
    "filed": "2026-03-03"
  }
}