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CIK 1433269

Diligent Corp
CIK 0001433269 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
73.1
composite ยท 3 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 2015-12-31 ยท TRIGGERED98.4

Earnings quality

Beneish M-Score -0.05 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-03-14) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -0.054,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 2.909,
    "GMI": 1.004,
    "AQI": 2.251,
    "SGI": 1.196,
    "DEPI": 0.747,
    "SGAI": 1,
    "LVGI": 0.951,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "SGAI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 99309000,
    "revenue_t1": 83054000,
    "total_assets_t": 122485000,
    "net_income_t": 8104000,
    "cfo_t": null
  },
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1433269/000104746916011110/0001047469-16-011110-index.htm",
    "form": "10-K",
    "filed": "2016-03-14"
  }
}
P-05 ยท FY 2015-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 28.6% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-03-14) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2015-12-31": 0.2861,
    "2014-12-31": 0.4051,
    "2013-12-31": 0.3743
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2015-12-31": -0.0761,
    "2014-12-31": -0.1951,
    "2013-12-31": -0.1643
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1433269/000104746916011110/0001047469-16-011110-index.htm",
    "form": "10-K",
    "filed": "2016-03-14"
  }
}
P-12 ยท FY 2015-12-31 ยท CLEAN7.4

Restatement predictor

F-Score 0.22 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-03-14) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.221,
  "probability": 0.00082,
  "components": {
    "rsst": null,
    "drec": 0.039,
    "dinv": null,
    "soft": 0.323,
    "dcs": 0.1434,
    "droa": -0.0227,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1433269/000104746916011110/0001047469-16-011110-index.htm",
    "form": "10-K",
    "filed": "2016-03-14"
  }
}