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CIK 1091312

SYMBION INC/TN
CIK 0001091312 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
39.3
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-12 ยท FY 2013-12-31 ยท ELEVATED45.8

Restatement predictor

F-Score 1.37 โ€” misstatement risk 1.4x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-03-14) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.375,
  "probability": 0.00509,
  "components": {
    "rsst": -0.0754,
    "drec": 0.0066,
    "dinv": 0.0028,
    "soft": 0.8155,
    "dcs": 0.0755,
    "droa": -0.001,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1091312/000144530514001041/0001445305-14-001041-index.htm",
    "form": "10-K",
    "filed": "2014-03-14"
  }
}
P-13 ยท FY 2012-12-31 ยท ELEVATED20.0

Zombie / distress

Altman Z'' 1.00 in the distress zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-03-14) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2013-12-31": null,
    "2012-12-31": 1.635,
    "2011-12-31": 1.25,
    "2010-12-31": 1.502
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 1,
  "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": 94295000,
    "interest_expense_t": 57658000
  },
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1091312/000144530514001041/0001445305-14-001041-index.htm",
    "form": "10-K",
    "filed": "2014-03-14"
  }
}
P-01 ยท FY 2013-12-31 ยท CLEAN23.0

Earnings quality

Beneish M-Score -2.70 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-03-14) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.695,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.003,
    "GMI": 1.105,
    "AQI": 1.011,
    "SGI": 1.089,
    "DEPI": 0.937,
    "SGAI": 1,
    "LVGI": 0.988,
    "TATA": -0.076
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -0.0754,
  "inputs": {
    "revenue_t": 535587000,
    "revenue_t1": 491804000,
    "total_assets_t": 1006739000,
    "net_income_t": -12620000,
    "cfo_t": 63641000
  },
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1091312/000144530514001041/0001445305-14-001041-index.htm",
    "form": "10-K",
    "filed": "2014-03-14"
  }
}
P-05 ยท FY 2011-12-31 ยท CLEAN0.0

Tax arbitrage

[FY2011 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 54.2% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-03-14) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2011-12-31": 0.5417,
    "2010-12-31": 0.306,
    "2009-12-31": 0.8551
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2011-12-31": -0.3317,
    "2010-12-31": -0.096,
    "2009-12-31": -0.6451
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1091312/000144530514001041/0001445305-14-001041-index.htm",
    "form": "10-K",
    "filed": "2014-03-14"
  }
}