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CIK 1137411

ROCKWELL COLLINS INC
CIK 0001137411 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
42.0
composite ยท 3 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 2018-09-30 ยท ELEVATED49.0

Earnings quality

Beneish M-Score -1.91 in the elevated zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2018-11-26) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.913,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.164,
    "GMI": 1,
    "AQI": 0.944,
    "SGI": 1.27,
    "DEPI": 0.929,
    "SGAI": 0.879,
    "LVGI": 1.444,
    "TATA": 0.071
  },
  "defaulted_to_neutral": [
    "GMI"
  ],
  "sloan_accruals": 0.0725,
  "inputs": {
    "revenue_t": 8665000000,
    "revenue_t1": 6822000000,
    "total_assets_t": 19026000000,
    "net_income_t": 1032000000,
    "cfo_t": -310000000
  },
  "stale": false,
  "latest_filing_period": "2018-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1137411/000113741118000111/0001137411-18-000111-index.htm",
    "form": "10-K",
    "filed": "2018-11-26"
  }
}
P-05 ยท FY 2018-09-30 ยท ELEVATED22.4

Tax arbitrage

ETR 7.2% vs 21% statutory โ€” gap persistent across 1 of 3 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2018-11-26) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2018-09-30": 0.0719,
    "2017-09-30": 0.2427,
    "2016-09-30": 0.2225
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2018-09-30": 0.1381,
    "2017-09-30": -0.0327,
    "2016-09-30": -0.0125
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2018-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1137411/000113741118000111/0001137411-18-000111-index.htm",
    "form": "10-K",
    "filed": "2018-11-26"
  }
}
P-12 ยท FY 2018-09-30 ยท CLEAN22.9

Restatement predictor

F-Score 0.69 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2018-11-26) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.686,
  "probability": 0.00254,
  "components": {
    "rsst": 0.0725,
    "drec": 0.0369,
    "dinv": null,
    "soft": 0.8861,
    "dcs": 0.17,
    "droa": 0.0151,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2018-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1137411/000113741118000111/0001137411-18-000111-index.htm",
    "form": "10-K",
    "filed": "2018-11-26"
  }
}