STRATUMfiling intelligence🇮🇳 Indian private portal

SPWH

SPORTSMAN’S WAREHOUSE HOLDINGS, INC.
CIK 0001132105 · EDGAR ↗
cleanelevatedtriggeredno dataplanned
72.9
composite · 3 signals · TRIGGERED

Every card below shows the score and the exact filing data it was computed from — 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 — never a guess.

Chat with this filing →

Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

Investigation memo — generate one →

Run the bounded investigation agent — reads this company's signals and writes a short, cited summary.

Signals

P-13 · FY 2026-01-31 · TRIGGERED90.0

Zombie / distress

Zombie: interest coverage below 1.0x for 3 consecutive years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-31) ↗
Evidence — inputs and thresholds
{
  "icr_by_year": {
    "2026-01-31": -2.725,
    "2025-02-01": -1.486,
    "2024-02-03": -1.969,
    "2023-01-28": 13.841
  },
  "consecutive_years_below_1": 3,
  "altman_z_double_prime": 1.203,
  "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": -37360000,
    "interest_expense_t": 13711000
  },
  "stale": false,
  "latest_filing_period": "2026-01-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1132105/000119312526134702/0001193125-26-134702-index.htm",
    "form": "10-K",
    "filed": "2026-03-31"
  }
}
P-01 · FY 2026-01-31 · CLEAN35.5

Earnings quality

Beneish M-Score -2.26 — no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-31) ↗
Evidence — inputs and thresholds
{
  "m_score": -2.258,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.804,
    "GMI": 1.001,
    "AQI": 1.023,
    "SGI": 1.01,
    "DEPI": 0.857,
    "SGAI": 1.001,
    "LVGI": 1.064,
    "TATA": -0.107
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.1008,
  "inputs": {
    "revenue_t": 1209182000,
    "revenue_t1": 1197633000,
    "total_assets_t": 762582000,
    "net_income_t": -50061000,
    "cfo_t": 31326000
  },
  "stale": false,
  "latest_filing_period": "2026-01-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1132105/000119312526134702/0001193125-26-134702-index.htm",
    "form": "10-K",
    "filed": "2026-03-31"
  }
}
P-12 · FY 2026-01-31 · CLEAN16.3

Restatement predictor

F-Score 0.49 — at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-31) ↗
Evidence — inputs and thresholds
{
  "f_score": 0.49,
  "probability": 0.00181,
  "components": {
    "rsst": -0.1008,
    "drec": 0.0025,
    "dinv": null,
    "soft": 0.823,
    "dcs": 0.008,
    "droa": -0.0268,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2026-01-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1132105/000119312526134702/0001193125-26-134702-index.htm",
    "form": "10-K",
    "filed": "2026-03-31"
  }
}