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SGU

STAR GROUP, L.P.
CIK 0001002590 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
27.0
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 2025-09-30 ยท CLEAN33.6

Earnings quality

Beneish M-Score -2.33 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-12-09) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.329,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.064,
    "GMI": 1,
    "AQI": 1.089,
    "SGI": 1.01,
    "DEPI": 1.074,
    "SGAI": 1,
    "LVGI": 0.922,
    "TATA": 0.003
  },
  "defaulted_to_neutral": [
    "GMI",
    "SGAI"
  ],
  "sloan_accruals": 0.0027,
  "inputs": {
    "revenue_t": 1784418000,
    "revenue_t1": 1766099000,
    "total_assets_t": 937331000,
    "net_income_t": 73495000,
    "cfo_t": 70950000
  },
  "stale": false,
  "latest_filing_period": "2025-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1002590/000119312525311490/0001193125-25-311490-index.htm",
    "form": "10-K",
    "filed": "2025-12-09"
  }
}
P-05 ยท FY 2025-09-30 ยท CLEAN0.0

Tax arbitrage

ETR 28.6% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-12-09) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-09-30": 0.2858,
    "2024-09-30": 0.2746,
    "2023-09-30": 0.3045
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-09-30": -0.0758,
    "2024-09-30": -0.0646,
    "2023-09-30": -0.0945
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1002590/000119312525311490/0001193125-25-311490-index.htm",
    "form": "10-K",
    "filed": "2025-12-09"
  }
}
P-12 ยท FY 2025-09-30 ยท CLEAN17.4

Restatement predictor

F-Score 0.52 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-12-09) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.523,
  "probability": 0.00193,
  "components": {
    "rsst": 0.0027,
    "drec": 0.0076,
    "dinv": 0.0058,
    "soft": 0.8365,
    "dcs": 0.0063,
    "droa": 0.0409,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1002590/000119312525311490/0001193125-25-311490-index.htm",
    "form": "10-K",
    "filed": "2025-12-09"
  }
}