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CIK 1332602

CARIBOU COFFEE COMPANY, INC.
CIK 0001332602 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
80.8
composite ยท 4 signals ยท TRIGGERED

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-01 ยท FY 2012-01-01 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 1.54 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-03-16) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 1.544,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.574,
    "GMI": 1.073,
    "AQI": 8.566,
    "SGI": 1.15,
    "DEPI": 0.968,
    "SGAI": 1,
    "LVGI": 0.809,
    "TATA": 0.045
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": 0.0522,
  "inputs": {
    "revenue_t": 326504000,
    "revenue_t1": 283997000,
    "total_assets_t": 143364000,
    "net_income_t": 35223000,
    "cfo_t": 28829000
  },
  "stale": false,
  "latest_filing_period": "2012-01-01",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1332602/000119312512119722/0001193125-12-119722-index.htm",
    "form": "10-K",
    "filed": "2012-03-16"
  }
}
P-05 ยท FY 2012-01-01 ยท ELEVATED100.0

Tax arbitrage

ETR -138.5% vs 21% statutory โ€” gap persistent across 2 of 2 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-03-16) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2012-01-01": -1.3852,
    "2011-01-02": -0.0078
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-01-01": 1.5952,
    "2011-01-02": 0.2178
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2012-01-01",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1332602/000119312512119722/0001193125-12-119722-index.htm",
    "form": "10-K",
    "filed": "2012-03-16"
  }
}
P-12 ยท FY 2012-01-01 ยท CLEAN8.1

Restatement predictor

F-Score 0.24 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-03-16) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.243,
  "probability": 0.0009,
  "components": {
    "rsst": 0.0522,
    "drec": 0.0534,
    "dinv": -0.0242,
    "soft": 0.4318,
    "dcs": 0.1266,
    "droa": 0.1533,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-01-01",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1332602/000119312512119722/0001193125-12-119722-index.htm",
    "form": "10-K",
    "filed": "2012-03-16"
  }
}
P-13 ยท FY 2012-01-01 ยท CLEAN0.0

Zombie / distress

Interest coverage 53.69x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-03-16) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2012-01-01": 53.686,
    "2011-01-02": 24.772
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 5.795,
  "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": 15193000,
    "interest_expense_t": 283000
  },
  "stale": false,
  "latest_filing_period": "2012-01-01",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1332602/000119312512119722/0001193125-12-119722-index.htm",
    "form": "10-K",
    "filed": "2012-03-16"
  }
}