CIK 38074

FOREST LABORATORIES INC

CIK 0000038074 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

79.8

composite · 3 signals · ELEVATED

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-05 · FY 2014-03-31 · ELEVATED100.0

Tax arbitrage

ETR -102.7% vs 21% statutory — gap persistent across 1 of 2 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-05-30) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2014-03-31": -1.0267,
    "2012-03-31": 0.209
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2014-03-31": 1.2367,
    "2012-03-31": 0.001
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2014-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/38074/000003807414000019/0000038074-14-000019-index.htm",
    "form": "10-K",
    "filed": "2014-05-30"
  }
}

P-01 · FY 2014-03-31 · CLEAN31.5

Earnings quality

Beneish M-Score -2.40 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-05-30) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.398,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 0.998,
    "AQI": 1.109,
    "SGI": 1.179,
    "DEPI": 1,
    "SGAI": 1.081,
    "LVGI": 0.961,
    "TATA": -0.025
  },
  "defaulted_to_neutral": [
    "DSRI",
    "DEPI"
  ],
  "sloan_accruals": -0.0311,
  "inputs": {
    "revenue_t": 3646899000,
    "revenue_t1": 3094002000,
    "total_assets_t": 12017531000,
    "net_income_t": 165310000,
    "cfo_t": 470903000
  },
  "stale": false,
  "latest_filing_period": "2014-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/38074/000003807414000019/0000038074-14-000019-index.htm",
    "form": "10-K",
    "filed": "2014-05-30"
  }
}

P-12 · FY 2014-03-31 · CLEAN17.3

Restatement predictor

F-Score 0.52 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-05-30) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.519,
  "probability": 0.00192,
  "components": {
    "rsst": -0.0311,
    "drec": null,
    "dinv": 0.0223,
    "soft": 0.8209,
    "dcs": 0.1787,
    "droa": 0.018,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2014-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/38074/000003807414000019/0000038074-14-000019-index.htm",
    "form": "10-K",
    "filed": "2014-05-30"
  }
}