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CIK 861361

B/E AEROSPACE INC
CIK 0000861361 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
84.2
composite ยท 3 signals ยท ELEVATED

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-12 ยท FY 2016-12-31 ยท ELEVATED50.9

Restatement predictor

F-Score 1.53 โ€” misstatement risk 1.5x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-02-28) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.528,
  "probability": 0.00565,
  "components": {
    "rsst": 0.0013,
    "drec": -0.0003,
    "dinv": 0.0513,
    "soft": 0.8193,
    "dcs": 0.0749,
    "droa": 0.0014,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/861361/000155837017001141/0001558370-17-001141-index.htm",
    "form": "10-K",
    "filed": "2017-02-28"
  }
}
P-01 ยท FY 2016-12-31 ยท CLEAN30.3

Earnings quality

Beneish M-Score -2.44 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-02-28) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.443,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.928,
    "GMI": 1.031,
    "AQI": 0.935,
    "SGI": 1.074,
    "DEPI": 1,
    "SGAI": 0.868,
    "LVGI": 0.944,
    "TATA": 0.001
  },
  "defaulted_to_neutral": [
    "DEPI"
  ],
  "sloan_accruals": 0.0013,
  "inputs": {
    "revenue_t": 2932900000,
    "revenue_t1": 2729600000,
    "total_assets_t": 3370100000,
    "net_income_t": 311100000,
    "cfo_t": 306800000
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/861361/000155837017001141/0001558370-17-001141-index.htm",
    "form": "10-K",
    "filed": "2017-02-28"
  }
}
P-05 ยท FY 2016-12-31 ยท CLEAN100.0

Tax arbitrage

ETR 25.1% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-02-28) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2016-12-31": 0.2513,
    "2015-12-31": 0.1988,
    "2014-12-31": -4.8878
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2016-12-31": -0.0413,
    "2015-12-31": 0.0112,
    "2014-12-31": 5.0978
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/861361/000155837017001141/0001558370-17-001141-index.htm",
    "form": "10-K",
    "filed": "2017-02-28"
  }
}