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CIK 1058299

LIONBRIDGE TECHNOLOGIES INC /DE/
CIK 0001058299 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
51.3
composite ยท 4 signals ยท ELEVATED

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 2015-12-31 ยท ELEVATED46.6

Earnings quality

Beneish M-Score -1.87 in the elevated zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-03-04) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.87,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.142,
    "GMI": 0.946,
    "AQI": 2.106,
    "SGI": 1.141,
    "DEPI": 0.896,
    "SGAI": 1,
    "LVGI": 1.161,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "SGAI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 559984000,
    "revenue_t1": 490612000,
    "total_assets_t": 298660000,
    "net_income_t": 14237000,
    "cfo_t": null
  },
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1058299/000105829916000047/0001058299-16-000047-index.htm",
    "form": "10-K",
    "filed": "2016-03-04"
  }
}
P-05 ยท FY 2015-12-31 ยท ELEVATED34.6

Tax arbitrage

ETR 0.3% vs 21% statutory โ€” gap persistent across 1 of 3 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-03-04) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2015-12-31": 0.0032,
    "2014-12-31": 0.294,
    "2013-12-31": 0.1481
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2015-12-31": 0.2068,
    "2014-12-31": -0.084,
    "2013-12-31": 0.0619
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1058299/000105829916000047/0001058299-16-000047-index.htm",
    "form": "10-K",
    "filed": "2016-03-04"
  }
}
P-12 ยท FY 2015-12-31 ยท ELEVATED58.8

Restatement predictor

F-Score 1.76 โ€” misstatement risk 1.8x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-03-04) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.764,
  "probability": 0.00653,
  "components": {
    "rsst": null,
    "drec": 0.0801,
    "dinv": null,
    "soft": 0.8222,
    "dcs": 0.1003,
    "droa": 0.0081,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1058299/000105829916000047/0001058299-16-000047-index.htm",
    "form": "10-K",
    "filed": "2016-03-04"
  }
}
P-13 ยท FY 2015-12-31 ยท ELEVATED20.0

Zombie / distress

Altman Z'' 0.07 in the distress zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-03-04) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2015-12-31": 7.1,
    "2014-12-31": 20.033,
    "2013-12-31": 19.892,
    "2012-12-31": 13.943
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 0.066,
  "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": 13752000,
    "interest_expense_t": 1937000
  },
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1058299/000105829916000047/0001058299-16-000047-index.htm",
    "form": "10-K",
    "filed": "2016-03-04"
  }
}