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CIK 1014507

SIRONA DENTAL SYSTEMS, INC.
CIK 0001014507 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
22.9
composite ยท 4 signals ยท CLEAN

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-01 ยท FY 2015-09-30 ยท CLEAN31.1

Earnings quality

Beneish M-Score -2.41 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-11-20) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.412,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.351,
    "GMI": 0.982,
    "AQI": 0.862,
    "SGI": 0.992,
    "DEPI": 0.899,
    "SGAI": 0.989,
    "LVGI": 1.128,
    "TATA": -0.028
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0285,
  "inputs": {
    "revenue_t": 1161300000,
    "revenue_t1": 1171100000,
    "total_assets_t": 1902300000,
    "net_income_t": 186200000,
    "cfo_t": 239200000
  },
  "stale": false,
  "latest_filing_period": "2015-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1014507/000157104915009485/0001571049-15-009485-index.htm",
    "form": "10-K",
    "filed": "2015-11-20"
  }
}
P-05 ยท FY 2015-09-30 ยท CLEAN0.0

Tax arbitrage

ETR 22.6% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-11-20) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2015-09-30": 0.2256,
    "2014-09-30": 0.23,
    "2013-09-30": 0.2481
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2015-09-30": -0.0156,
    "2014-09-30": -0.02,
    "2013-09-30": -0.0381
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2015-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1014507/000157104915009485/0001571049-15-009485-index.htm",
    "form": "10-K",
    "filed": "2015-11-20"
  }
}
P-12 ยท FY 2015-09-30 ยท CLEAN11.7

Restatement predictor

F-Score 0.35 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-11-20) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.352,
  "probability": 0.0013,
  "components": {
    "rsst": -0.0285,
    "drec": 0.0212,
    "dinv": 0.0032,
    "soft": 0.6183,
    "dcs": -0.0419,
    "droa": 0.0009,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2015-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1014507/000157104915009485/0001571049-15-009485-index.htm",
    "form": "10-K",
    "filed": "2015-11-20"
  }
}
P-13 ยท FY 2015-09-30 ยท CLEAN0.0

Zombie / distress

Interest coverage 52.71x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-11-20) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2015-09-30": 52.714,
    "2014-09-30": 61.051,
    "2013-09-30": 53.2,
    "2012-09-30": 40.391
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 7.042,
  "definitions": {
    "zombie": "ICR<1 for 3+ consecutive FYs (BIS 2018)",
    "z_distress": "<1.1 distress, 1.1-2.6 gray, >2.6 safe"
  },
  "inputs": {
    "ebit_t": 258300000,
    "interest_expense_t": 4900000
  },
  "stale": false,
  "latest_filing_period": "2015-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1014507/000157104915009485/0001571049-15-009485-index.htm",
    "form": "10-K",
    "filed": "2015-11-20"
  }
}