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CIK 104207

WALGREEN CO
CIK 0000104207 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
70.1
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 2014-08-31 ยท TRIGGERED70.0

Pension underfunding

DB plan 0% funded โ€” $427M surplus
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-11-03) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 427000000,
  "plan_assets": 0,
  "funded_ratio": 0,
  "deficit": 427000000,
  "deficit_vs_equity": null,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2014-08-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/104207/000010420714000112/0000104207-14-000112-index.htm",
    "form": "10-K",
    "filed": "2014-11-03"
  }
}
P-13 ยท FY 2014-08-31 ยท TRIGGERED90.0

Zombie / distress

Zombie: interest coverage below 1.0x for 3 consecutive years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-11-03) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2014-08-31": -26.885,
    "2013-08-31": -23.879,
    "2012-08-31": -39.364,
    "2011-08-31": 61.479
  },
  "consecutive_years_below_1": 3,
  "altman_z_double_prime": 4.998,
  "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": 4194000000,
    "interest_expense_t": -156000000
  },
  "stale": false,
  "latest_filing_period": "2014-08-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/104207/000010420714000112/0000104207-14-000112-index.htm",
    "form": "10-K",
    "filed": "2014-11-03"
  }
}
P-01 ยท FY 2014-08-31 ยท CLEAN29.9

Earnings quality

Beneish M-Score -2.46 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-11-03) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.455,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.156,
    "GMI": 1.036,
    "AQI": 1.055,
    "SGI": 1.058,
    "DEPI": 0.986,
    "SGAI": 0.97,
    "LVGI": 0.902,
    "TATA": -0.053
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.054,
  "inputs": {
    "revenue_t": 76392000000,
    "revenue_t1": 72217000000,
    "total_assets_t": 37182000000,
    "net_income_t": 1932000000,
    "cfo_t": 3893000000
  },
  "stale": false,
  "latest_filing_period": "2014-08-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/104207/000010420714000112/0000104207-14-000112-index.htm",
    "form": "10-K",
    "filed": "2014-11-03"
  }
}
P-05 ยท FY 2014-08-31 ยท CLEAN0.0

Tax arbitrage

ETR 42.9% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-11-03) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2014-08-31": 0.429,
    "2013-08-31": 0.371,
    "2012-08-31": 0.37
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2014-08-31": -0.219,
    "2013-08-31": -0.161,
    "2012-08-31": -0.16
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2014-08-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/104207/000010420714000112/0000104207-14-000112-index.htm",
    "form": "10-K",
    "filed": "2014-11-03"
  }
}
P-12 ยท FY 2014-08-31 ยท CLEAN11.0

Restatement predictor

F-Score 0.33 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-11-03) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.329,
  "probability": 0.00122,
  "components": {
    "rsst": -0.054,
    "drec": 0.0161,
    "dinv": -0.0214,
    "soft": 0.5992,
    "dcs": 0.0497,
    "droa": -0.0171,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2014-08-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/104207/000010420714000112/0000104207-14-000112-index.htm",
    "form": "10-K",
    "filed": "2014-11-03"
  }
}