Earnings quality
P-01 · Calculated
FY 2014-08-31
How reported earnings relate to accruals and to changes in receivables, margins and asset quality.
Beneish M-Score 10.14 is above the -1.78 cut-off used in the original study
Trend: flat
CIK 0000799694
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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 2014-08-31
How reported earnings relate to accruals and to changes in receivables, margins and asset quality.
Beneish M-Score 10.14 is above the -1.78 cut-off used in the original study
Trend: flat
P-12 · Calculated
FY 2014-08-31
How closely reported accruals and financing patterns resemble those of companies that later restated.
F-Score 20.13 is above the 1.85 reference level of the Dechow et al. model
Trend: flat
P-13 · Calculated
FY 2014-08-31
Interest coverage: not a valid comparison for this company
Calculated, not presented as a result
The calculation is outside what this model can support: interest expense is zero or negative in a year the test counts (net interest income), so interest coverage is not defined for it.
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, Effective tax rate, 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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