CIK 201779

EXCALIBUR INDUSTRIES

CIK 0000201779 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

91.3

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 2016-05-31 · TRIGGERED100.0

Earnings quality

Beneish M-Score 3.45 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2016-08-17) ↗

Evidence — inputs and thresholds

{
  "m_score": 3.447,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.904,
    "GMI": 1,
    "AQI": 0.874,
    "SGI": 0.874,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 0.081,
    "TATA": 1.256
  },
  "defaulted_to_neutral": [
    "GMI",
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": 1.2411,
  "inputs": {
    "revenue_t": 1252755,
    "revenue_t1": 1433761,
    "total_assets_t": 604613,
    "net_income_t": 746888,
    "cfo_t": -12786
  },
  "stale": false,
  "latest_filing_period": "2016-05-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/201779/000165495416001693/0001654954-16-001693-index.htm",
    "form": "10-K",
    "filed": "2016-08-17"
  }
}

P-05 · FY 2016-05-31 · TRIGGERED100.0

Tax arbitrage

ETR 0.0% vs 21% statutory — gap persistent across 3 of 3 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2016-08-17) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2016-05-31": 0,
    "2015-05-31": 0.0001,
    "2014-05-31": 0.0019
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2016-05-31": 0.21,
    "2015-05-31": 0.2099,
    "2014-05-31": 0.2081
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2016-05-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/201779/000165495416001693/0001654954-16-001693-index.htm",
    "form": "10-K",
    "filed": "2016-08-17"
  }
}

P-12 · FY 2016-05-31 · ELEVATED34.8

Restatement predictor

F-Score 1.05 — misstatement risk 1.0x the base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2016-08-17) ↗

Evidence — inputs and thresholds

{
  "f_score": 1.045,
  "probability": 0.00387,
  "components": {
    "rsst": 1.2411,
    "drec": -0.0745,
    "dinv": null,
    "soft": 0.5434,
    "dcs": -0.0945,
    "droa": -0.5253,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2016-05-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/201779/000165495416001693/0001654954-16-001693-index.htm",
    "form": "10-K",
    "filed": "2016-08-17"
  }
}