Earnings quality
P-01 · Calculated
FY 2023-06-30
How reported earnings relate to accruals and to changes in receivables, margins and asset quality.
Beneish M-Score 373.88 is above the -1.78 cut-off used in the original study
Trend: flat
CIK 0001309057
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Calculations over this company’s filings, each compared with a stated threshold. They indicate where to read more closely; they are analytical evidence, not conclusions, and none implies wrongdoing.
P-01 · Calculated
FY 2023-06-30
How reported earnings relate to accruals and to changes in receivables, margins and asset quality.
Beneish M-Score 373.88 is above the -1.78 cut-off used in the original study
Trend: flat
P-05 · Calculated
FY 2021-06-30
[FY2021 data, stale — no more recent pretax-income figure in XBRL] ETR 36.1% — within normal range of statutory
Trend: flat
P-13 · Calculated
FY 2020-06-30
[FY2020 data, stale — no more recent EBIT figure in XBRL] Interest coverage 4892095.00x, at or above 1.0x
Trend: flat
P-12 · Calculated
FY 2023-06-30
F-Score 270.27: outside the range in which the model is defined
Calculated, not presented as a result
The calculation is outside what this model can support: the model's probability is numerically 100%, so the score is pinned at its ceiling (1 / base rate) and no longer distinguishes inputs.
The raw calculation is kept under Details for audit. It is not shown as a level, a score, a ranking or a multiple of a base rate.
Trend: flat
No stored result for Subsidiary jurisdictions, ESG disclosure support, Pension funding, Insider filing timing, Language change, Strategic-review language, Carbon-exposed assets. Some signals are computed on request, and others need inputs this company’s filings do not tag; a missing result is not a finding either way.
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