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CIK 1817944

CLARUS THERAPEUTICS HOLDINGS, INC.
CIK 0001817944 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
84.0
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 2021-12-31 ยท TRIGGERED70.2

Earnings quality

Beneish M-Score -1.20 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.198,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.658,
    "GMI": 1,
    "AQI": 1,
    "SGI": 2.191,
    "DEPI": 0.79,
    "SGAI": 1,
    "LVGI": 0.414,
    "TATA": 0.078
  },
  "defaulted_to_neutral": [
    "GMI",
    "AQI",
    "SGAI"
  ],
  "sloan_accruals": 0.0891,
  "inputs": {
    "revenue_t": 13957000,
    "revenue_t1": 6369000,
    "total_assets_t": 51708000,
    "net_income_t": -40617000,
    "cfo_t": -43786000
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1817944/000119312522092120/0001193125-22-092120-index.htm",
    "form": "10-K",
    "filed": "2022-03-31"
  }
}
P-05 ยท FY 2020-12-31 ยท ELEVATED94.0

Tax arbitrage

ETR 0.0% vs 21% statutory โ€” gap persistent across 1 of 1 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2020-12-31": 0
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2020-12-31": 0.21
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1817944/000119312522092120/0001193125-22-092120-index.htm",
    "form": "10-K",
    "filed": "2022-03-31"
  }
}
P-12 ยท FY 2021-12-31 ยท ELEVATED42.7

Restatement predictor

F-Score 1.28 โ€” misstatement risk 1.3x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.281,
  "probability": 0.00474,
  "components": {
    "rsst": 0.0891,
    "drec": 0.0546,
    "dinv": 0.2351,
    "soft": 0.4879,
    "dcs": 0.8866,
    "droa": -1.0095,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1817944/000119312522092120/0001193125-22-092120-index.htm",
    "form": "10-K",
    "filed": "2022-03-31"
  }
}