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USL

United States 12 Month Oil Fund, LP
CIK 0001405528 · EDGAR ↗
cleanelevatedtriggeredno dataplanned
16.6
composite · 2 signals · CLEAN

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-01 · FY 2025-12-31 · CLEAN19.8

Earnings quality

Beneish M-Score -2.81 — no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-27) ↗
Evidence — inputs and thresholds
{
  "m_score": -2.807,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1,
    "SGI": 1,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1,
    "TATA": -0.07
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "AQI",
    "SGI",
    "DEPI",
    "SGAI",
    "LVGI"
  ],
  "sloan_accruals": -0.0595,
  "inputs": {
    "revenue_t": -5333392,
    "revenue_t1": 5675975,
    "total_assets_t": 36815860,
    "net_income_t": -5764786,
    "cfo_t": -3192472
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1405528/000110465926021509/0001104659-26-021509-index.htm",
    "form": "10-K",
    "filed": "2026-02-27"
  }
}
P-12 · FY 2025-12-31 · CLEAN3.8

Restatement predictor

F-Score 0.12 — at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-27) ↗
Evidence — inputs and thresholds
{
  "f_score": 0.115,
  "probability": 0.00043,
  "components": {
    "rsst": -0.0595,
    "drec": null,
    "dinv": null,
    "soft": 0.1369,
    "dcs": -1.9396,
    "droa": -0.2585,
    "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/1405528/000110465926021509/0001104659-26-021509-index.htm",
    "form": "10-K",
    "filed": "2026-02-27"
  }
}