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SWK

STANLEY BLACK & DECKER, INC.
CIK 0000093556 · EDGAR ↗
cleanelevatedtriggeredno dataplanned
82.9
composite · 4 signals · ELEVATED

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.

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Signals

P-05 · FY 2026-01-03 · ELEVATED100.0

Tax arbitrage

ETR 3.8% vs 21% statutory — gap persistent across 2 of 2 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-24) ↗
Evidence — inputs and thresholds
{
  "etr_by_year": {
    "2026-01-03": 0.0383,
    "2024-12-28": -0.1875
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2026-01-03": 0.1717,
    "2024-12-28": 0.3975
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2026-01-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/93556/000009355626000009/0000093556-26-000009-index.htm",
    "form": "10-K",
    "filed": "2026-02-24"
  }
}
P-12 · FY 2026-01-03 · ELEVATED51.6

Restatement predictor

F-Score 1.55 — misstatement risk 1.5x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-24) ↗
Evidence — inputs and thresholds
{
  "f_score": 1.549,
  "probability": 0.00573,
  "components": {
    "rsst": -0.0264,
    "drec": -0.0109,
    "dinv": -0.0176,
    "soft": 0.9006,
    "dcs": -0.0001,
    "droa": 0.0054,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2026-01-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/93556/000009355626000009/0000093556-26-000009-index.htm",
    "form": "10-K",
    "filed": "2026-02-24"
  }
}
P-01 · FY 2026-01-03 · CLEAN20.3

Earnings quality

Beneish M-Score -2.79 — no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-24) ↗
Evidence — inputs and thresholds
{
  "m_score": -2.789,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.81,
    "GMI": 0.969,
    "AQI": 1.028,
    "SGI": 0.985,
    "DEPI": 1.041,
    "SGAI": 1.017,
    "LVGI": 0.973,
    "TATA": -0.027
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0264,
  "inputs": {
    "revenue_t": 15130400000,
    "revenue_t1": 15365700000,
    "total_assets_t": 21243700000,
    "net_income_t": 401900000,
    "cfo_t": 971200000
  },
  "stale": false,
  "latest_filing_period": "2026-01-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/93556/000009355626000009/0000093556-26-000009-index.htm",
    "form": "10-K",
    "filed": "2026-02-24"
  }
}
P-13 · FY 2021-01-02 · CLEAN0.0

Zombie / distress

[FY2021 data, stale — no more recent EBIT figure in XBRL] Interest coverage 9.77x — servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2023-02-23) ↗
Evidence — inputs and thresholds
{
  "icr_by_year": {
    "2021-01-02": 9.771,
    "2019-12-28": 7.066,
    "2018-12-29": 6.773,
    "2017-12-30": 8.969
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 3.394,
  "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": 2176000000,
    "interest_expense_t": 222700000
  },
  "stale": true,
  "latest_filing_period": "2026-01-03",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/93556/000009355623000007/0000093556-23-000007-index.htm",
    "form": "10-K",
    "filed": "2023-02-23"
  }
}