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WOR

WORTHINGTON ENTERPRISES, INC.
CIK 0000108516 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
22.6
composite ยท 5 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 2021-05-31 ยท ELEVATED39.7

Pension underfunding

[FY2021 data, stale โ€” no more recent pension disclosure in XBRL] DB plan 80% funded โ€” -$8M deficit (1% of equity)
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2023-07-31) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 41195000,
  "plan_assets": 33136000,
  "funded_ratio": 0.8044,
  "deficit": -8059000,
  "deficit_vs_equity": 0.0058,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": true,
  "latest_filing_period": "2026-05-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/108516/000095017023035904/0000950170-23-035904-index.htm",
    "form": "10-K",
    "filed": "2023-07-31"
  }
}
P-01 ยท FY 2026-05-31 ยท CLEAN29.8

Earnings quality

Beneish M-Score -2.46 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-07-30) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.458,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.883,
    "GMI": 1.01,
    "AQI": 1.256,
    "SGI": 1.197,
    "DEPI": 1,
    "SGAI": 0.918,
    "LVGI": 0.968,
    "TATA": -0.038
  },
  "defaulted_to_neutral": [
    "DEPI"
  ],
  "sloan_accruals": -0.0395,
  "inputs": {
    "revenue_t": 1381292000,
    "revenue_t1": 1153762000,
    "total_assets_t": 1848064000,
    "net_income_t": 156085000,
    "cfo_t": 226119000
  },
  "stale": false,
  "latest_filing_period": "2026-05-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/108516/000119312526325872/0001193125-26-325872-index.htm",
    "form": "10-K",
    "filed": "2026-07-30"
  }
}
P-05 ยท FY 2026-05-31 ยท CLEAN0.0

Tax arbitrage

ETR 23.0% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-07-30) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2026-05-31": 0.23,
    "2025-05-31": 0.2627,
    "2024-05-31": 0.5273
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2026-05-31": -0.02,
    "2025-05-31": -0.0527,
    "2024-05-31": -0.3173
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2026-05-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/108516/000119312526325872/0001193125-26-325872-index.htm",
    "form": "10-K",
    "filed": "2026-07-30"
  }
}
P-12 ยท FY 2026-05-31 ยท CLEAN17.2

Restatement predictor

F-Score 0.52 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-07-30) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.516,
  "probability": 0.00191,
  "components": {
    "rsst": -0.0395,
    "drec": 0.007,
    "dinv": 0.0214,
    "soft": 0.8168,
    "dcs": 0.1865,
    "droa": 0.0278,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2026-05-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/108516/000119312526325872/0001193125-26-325872-index.htm",
    "form": "10-K",
    "filed": "2026-07-30"
  }
}
P-13 ยท FY 2026-05-31 ยท CLEAN0.0

Zombie / distress

Interest coverage 12.20x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-07-30) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2026-05-31": 12.197,
    "2025-05-31": -5.127,
    "2024-05-31": -46.288,
    "2023-05-31": 1.63
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 3.908,
  "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": 76209000,
    "interest_expense_t": 6248000
  },
  "stale": false,
  "latest_filing_period": "2026-05-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/108516/000119312526325872/0001193125-26-325872-index.htm",
    "form": "10-K",
    "filed": "2026-07-30"
  }
}