CIK 4828

AMERICAN CRYSTAL SUGAR CO /MN/

CIK 0000004828 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

89.5

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 2012-08-31 · TRIGGERED100.0

Earnings quality

Beneish M-Score 0.17 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-11-08) ↗

Evidence — inputs and thresholds

{
  "m_score": 0.17,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.964,
    "GMI": 1.228,
    "AQI": 0.878,
    "SGI": 0.959,
    "DEPI": 1.087,
    "SGAI": 1.077,
    "LVGI": 0.992,
    "TATA": 0.566
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": 0.5731,
  "inputs": {
    "revenue_t": 1479095000,
    "revenue_t1": 1542777000,
    "total_assets_t": 899480000,
    "net_income_t": 548253000,
    "cfo_t": 38855000
  },
  "stale": false,
  "latest_filing_period": "2012-08-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/4828/000110465912075840/0001104659-12-075840-index.htm",
    "form": "10-K",
    "filed": "2012-11-08"
  }
}

P-05 · FY 2012-08-31 · TRIGGERED100.0

Tax arbitrage

ETR 1.1% vs 21% statutory — gap persistent across 3 of 3 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-11-08) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2012-08-31": 0.0107,
    "2011-08-31": 0.0023,
    "2010-08-31": 0.0043
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-08-31": 0.1993,
    "2011-08-31": 0.2077,
    "2010-08-31": 0.2057
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2012-08-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/4828/000110465912075840/0001104659-12-075840-index.htm",
    "form": "10-K",
    "filed": "2012-11-08"
  }
}

P-12 · FY 2012-08-31 · CLEAN21.1

Restatement predictor

F-Score 0.63 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-11-08) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.634,
  "probability": 0.00234,
  "components": {
    "rsst": 0.5731,
    "drec": -0.0066,
    "dinv": 0.0322,
    "soft": 0.5485,
    "dcs": -0.0375,
    "droa": -0.307,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-08-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/4828/000110465912075840/0001104659-12-075840-index.htm",
    "form": "10-K",
    "filed": "2012-11-08"
  }
}