Earnings quality
P-01 · Calculated
FY 2026-07-03
How reported earnings relate to accruals and to changes in receivables, margins and asset quality.
Beneish M-Score -0.19 is above the -1.78 cut-off used in the original study
Trend: rising
WDCCIK 0000106040
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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 2026-07-03
How reported earnings relate to accruals and to changes in receivables, margins and asset quality.
Beneish M-Score -0.19 is above the -1.78 cut-off used in the original study
Trend: rising
P-07 · Calculated
FY 2026-07-03
The funded ratio of defined-benefit plans against shareholder equity.
DB plan 80% funded — -$48M deficit (1% of equity)
Trend: falling
P-05 · Calculated
FY 2026-07-03
The gap between the effective and the statutory tax rate, and whether it persists across three years.
ETR 4.9% vs 21% statutory — gap persistent across 2 of 2 years
Trend: flat
P-13 · Calculated
FY 2023-06-30
Whether operating earnings cover interest expense, and for how many consecutive years they did not.
[FY2023 data, stale — no more recent EBIT figure in XBRL] EBIT is negative: operating earnings do not cover interest expense
Trend: flat
P-12 · Calculated
FY 2026-07-03
How closely reported accruals and financing patterns resemble those of companies that later restated.
F-Score 1.11 is above the 1.0 reference level (the model's unconditional rate)
Trend: flat
No stored result for Subsidiary jurisdictions, ESG disclosure support, 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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