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CIK 1284823

XYRATEX LTD
CIK 0001284823 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
72.8
composite ยท 4 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-05 ยท FY 2012-11-30 ยท ELEVATED89.0

Tax arbitrage

ETR -2.3% vs 21% statutory โ€” gap persistent across 2 of 2 years
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2014-08-29) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2012-11-30": -0.0231,
    "2011-11-30": 0.098
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-11-30": 0.2331,
    "2011-11-30": 0.112
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2013-11-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1284823/000110465914063933/0001104659-14-063933-index.htm",
    "form": "20-F",
    "filed": "2014-08-29"
  }
}
P-13 ยท FY 2013-11-30 ยท ELEVATED70.0

Zombie / distress

Interest coverage -2215.00x below 1.0
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2014-08-29) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2013-11-30": -2215,
    "2012-11-30": 8231.5,
    "2011-11-30": 6196.2,
    "2010-11-30": 3009.561
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": 6.404,
  "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": -2215000,
    "interest_expense_t": 1000
  },
  "stale": false,
  "latest_filing_period": "2013-11-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1284823/000110465914063933/0001104659-14-063933-index.htm",
    "form": "20-F",
    "filed": "2014-08-29"
  }
}
P-01 ยท FY 2013-11-30 ยท CLEAN12.4

Earnings quality

Beneish M-Score -3.07 โ€” no manipulation profile
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2014-08-29) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -3.067,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.973,
    "GMI": 0.804,
    "AQI": 0.678,
    "SGI": 0.703,
    "DEPI": 1.148,
    "SGAI": 1.445,
    "LVGI": 1.012,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 814318000,
    "revenue_t1": 1158898000,
    "total_assets_t": 404196000,
    "net_income_t": null,
    "cfo_t": 66538000
  },
  "stale": false,
  "latest_filing_period": "2013-11-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1284823/000110465914063933/0001104659-14-063933-index.htm",
    "form": "20-F",
    "filed": "2014-08-29"
  }
}
P-12 ยท FY 2013-11-30 ยท CLEAN22.9

Restatement predictor

F-Score 0.69 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2014-08-29) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.688,
  "probability": 0.00254,
  "components": {
    "rsst": null,
    "drec": -0.0919,
    "dinv": -0.086,
    "soft": 0.6423,
    "dcs": -0.261,
    "droa": null,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2013-11-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1284823/000110465914063933/0001104659-14-063933-index.htm",
    "form": "20-F",
    "filed": "2014-08-29"
  }
}