CIK 1316644

AeroGrow International, Inc.

CIK 0001316644 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

87.3

composite · 3 signals · TRIGGERED

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 2020-03-31 · TRIGGERED100.0

Earnings quality

Beneish M-Score 10.21 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2020-06-23) ↗

Evidence — inputs and thresholds

{
  "m_score": 10.209,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.609,
    "GMI": 0.974,
    "AQI": 37.215,
    "SGI": 1.141,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1.475,
    "TATA": -0.329
  },
  "defaulted_to_neutral": [
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": -0.3728,
  "inputs": {
    "revenue_t": 39214000,
    "revenue_t1": 34366000,
    "total_assets_t": 22047000,
    "net_income_t": 57000,
    "cfo_t": 7310000
  },
  "stale": false,
  "latest_filing_period": "2020-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1316644/000118518520000885/0001185185-20-000885-index.htm",
    "form": "10-K",
    "filed": "2020-06-23"
  }
}

P-05 · FY 2020-03-31 · ELEVATED99.9

Tax arbitrage

ETR 1.8% vs 21% statutory — gap persistent across 2 of 2 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2020-06-23) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2020-03-31": 0.0175,
    "2018-03-31": 0.003
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2020-03-31": 0.1925,
    "2018-03-31": 0.207
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2020-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1316644/000118518520000885/0001185185-20-000885-index.htm",
    "form": "10-K",
    "filed": "2020-06-23"
  }
}

P-12 · FY 2020-03-31 · CLEAN4.8

Restatement predictor

F-Score 0.14 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2020-06-23) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.144,
  "probability": 0.00053,
  "components": {
    "rsst": -0.3728,
    "drec": -0.0771,
    "dinv": -0.1877,
    "soft": 0.5333,
    "dcs": 0.1847,
    "droa": 0.0198,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2020-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1316644/000118518520000885/0001185185-20-000885-index.htm",
    "form": "10-K",
    "filed": "2020-06-23"
  }
}