STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

YELP

YELP INC.
CIK 0001345016 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
10.1
composite ยท 3 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.

Chat with this filing โ†’

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

Investigation memo โ€” generate one โ†’

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

Signals

P-01 ยท FY 2025-12-31 ยท CLEAN0.0

Earnings quality

Beneish M-Score -3.68 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-27) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -3.675,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.951,
    "GMI": 1,
    "AQI": 0.923,
    "SGI": 1.037,
    "DEPI": 0.985,
    "SGAI": 1,
    "LVGI": 1.139,
    "TATA": -0.236
  },
  "defaulted_to_neutral": [
    "GMI",
    "SGAI"
  ],
  "sloan_accruals": -0.2332,
  "inputs": {
    "revenue_t": 1464955000,
    "revenue_t1": 1412064000,
    "total_assets_t": 958478000,
    "net_income_t": 145600000,
    "cfo_t": 372029000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1345016/000134501626000019/0001345016-26-000019-index.htm",
    "form": "10-K",
    "filed": "2026-02-27"
  }
}
P-05 ยท FY 2025-12-31 ยท CLEAN11.8

Tax arbitrage

ETR 28.6% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-27) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": 0.2864,
    "2024-12-31": 0.2739,
    "2023-12-31": 0.0562
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": -0.0764,
    "2024-12-31": -0.0639,
    "2023-12-31": 0.1538
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1345016/000134501626000019/0001345016-26-000019-index.htm",
    "form": "10-K",
    "filed": "2026-02-27"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN10.6

Restatement predictor

F-Score 0.32 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-27) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.317,
  "probability": 0.00117,
  "components": {
    "rsst": -0.2332,
    "drec": -0.0022,
    "dinv": null,
    "soft": 0.6789,
    "dcs": 0.0389,
    "droa": 0.0168,
    "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/1345016/000134501626000019/0001345016-26-000019-index.htm",
    "form": "10-K",
    "filed": "2026-02-27"
  }
}