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XELB

XCEL BRANDS,ย INC.
CIK 0001083220 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
39.1
composite ยท 2 signals ยท ELEVATED

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-12 ยท FY 2025-12-31 ยท ELEVATED48.9

Restatement predictor

F-Score 1.47 โ€” misstatement risk 1.5x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-04-15) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.466,
  "probability": 0.00543,
  "components": {
    "rsst": -0.2252,
    "drec": -0.0283,
    "dinv": 0,
    "soft": 0.9671,
    "dcs": -0.243,
    "droa": -0.0317,
    "issue": 1
  },
  "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/1083220/000110465926043348/0001104659-26-043348-index.htm",
    "form": "10-K",
    "filed": "2026-04-15"
  }
}
P-01 ยท FY 2025-12-31 ยท CLEAN0.0

Earnings quality

Beneish M-Score -4.52 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-04-15) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -4.52,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.705,
    "GMI": 1,
    "AQI": 0.979,
    "SGI": 0.598,
    "DEPI": 0.999,
    "SGAI": 1.136,
    "LVGI": 1.379,
    "TATA": -0.268
  },
  "defaulted_to_neutral": [
    "GMI"
  ],
  "sloan_accruals": -0.2252,
  "inputs": {
    "revenue_t": 4939000,
    "revenue_t1": 8259000,
    "total_assets_t": 38946000,
    "net_income_t": -17461000,
    "cfo_t": -7023000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1083220/000110465926043348/0001104659-26-043348-index.htm",
    "form": "10-K",
    "filed": "2026-04-15"
  }
}