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CIK 1019361

ROFIN SINAR TECHNOLOGIES INC
CIK 0001019361 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
54.7
composite ยท 5 signals ยท TRIGGERED

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-07 ยท FY 2015-09-30 ยท TRIGGERED74.8

Pension underfunding

DB plan 28% funded โ€” -$26M deficit (5% of equity)
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-11-30) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 35988000,
  "plan_assets": 10095000,
  "funded_ratio": 0.2805,
  "deficit": -25893000,
  "deficit_vs_equity": 0.0478,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2015-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1019361/000101936115000073/0001019361-15-000073-index.htm",
    "form": "10-K",
    "filed": "2015-11-30"
  }
}
P-01 ยท FY 2015-09-30 ยท CLEAN18.9

Earnings quality

Beneish M-Score -2.84 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-11-30) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.837,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.907,
    "GMI": 0.943,
    "AQI": 0.905,
    "SGI": 0.98,
    "DEPI": 1.199,
    "SGAI": 0.937,
    "LVGI": 1.118,
    "TATA": -0.039
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0392,
  "inputs": {
    "revenue_t": 519643000,
    "revenue_t1": 530117000,
    "total_assets_t": 706491000,
    "net_income_t": 41258000,
    "cfo_t": 68579000
  },
  "stale": false,
  "latest_filing_period": "2015-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1019361/000101936115000073/0001019361-15-000073-index.htm",
    "form": "10-K",
    "filed": "2015-11-30"
  }
}
P-05 ยท FY 2015-09-30 ยท CLEAN0.0

Tax arbitrage

ETR 27.6% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-11-30) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2015-09-30": 0.2764,
    "2014-09-30": 0.3143,
    "2013-09-30": 0.2876
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2015-09-30": -0.0664,
    "2014-09-30": -0.1043,
    "2013-09-30": -0.0776
  },
  "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/1019361/000101936115000073/0001019361-15-000073-index.htm",
    "form": "10-K",
    "filed": "2015-11-30"
  }
}
P-12 ยท FY 2015-09-30 ยท CLEAN29.2

Restatement predictor

F-Score 0.88 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-11-30) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.875,
  "probability": 0.00324,
  "components": {
    "rsst": -0.0392,
    "drec": -0.0171,
    "dinv": -0.0133,
    "soft": 0.6287,
    "dcs": 0.0028,
    "droa": 0.0218,
    "issue": 1
  },
  "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/1019361/000101936115000073/0001019361-15-000073-index.htm",
    "form": "10-K",
    "filed": "2015-11-30"
  }
}
P-13 ยท FY 2015-09-30 ยท CLEAN0.0

Zombie / distress

Interest coverage 136.99x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-11-30) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2015-09-30": 136.99,
    "2014-09-30": 47.369,
    "2013-09-30": 82.716,
    "2012-09-30": 73.981
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 9.967,
  "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": 56029000,
    "interest_expense_t": 409000
  },
  "stale": false,
  "latest_filing_period": "2015-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1019361/000101936115000073/0001019361-15-000073-index.htm",
    "form": "10-K",
    "filed": "2015-11-30"
  }
}