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CIK 1144354

HEARTLAND PAYMENT SYSTEMS INC
CIK 0001144354 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
19.4
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-13 ยท FY 2015-12-31 ยท ELEVATED20.0

Zombie / distress

Altman Z'' 0.78 in the distress zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-02-29) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2015-12-31": 10.261,
    "2014-12-31": 10.192,
    "2013-12-31": 23.227,
    "2012-12-31": 31.863
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 0.776,
  "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": 145548000,
    "interest_expense_t": 14184000
  },
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1144354/000114435416000129/0001144354-16-000129-index.htm",
    "form": "10-K",
    "filed": "2016-02-29"
  }
}
P-01 ยท FY 2015-12-31 ยท CLEAN22.2

Earnings quality

Beneish M-Score -2.72 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-02-29) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.722,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.984,
    "GMI": 0.924,
    "AQI": 1.007,
    "SGI": 1.161,
    "DEPI": 0.869,
    "SGAI": 1.103,
    "LVGI": 0.94,
    "TATA": -0.068
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0721,
  "inputs": {
    "revenue_t": 2682396000,
    "revenue_t1": 2311381000,
    "total_assets_t": 1536679000,
    "net_income_t": 84732000,
    "cfo_t": 189794000
  },
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1144354/000114435416000129/0001144354-16-000129-index.htm",
    "form": "10-K",
    "filed": "2016-02-29"
  }
}
P-05 ยท FY 2015-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 38.6% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-02-29) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2015-12-31": 0.3863,
    "2014-12-31": 0.5679,
    "2013-12-31": 0.3853
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2015-12-31": -0.1763,
    "2014-12-31": -0.3579,
    "2013-12-31": -0.1753
  },
  "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/1144354/000114435416000129/0001144354-16-000129-index.htm",
    "form": "10-K",
    "filed": "2016-02-29"
  }
}
P-12 ยท FY 2015-12-31 ยท CLEAN18.2

Restatement predictor

F-Score 0.55 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-02-29) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.545,
  "probability": 0.00202,
  "components": {
    "rsst": -0.0721,
    "drec": 0.0228,
    "dinv": 0.0006,
    "soft": 0.8548,
    "dcs": 0.1462,
    "droa": 0.0306,
    "issue": 0
  },
  "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/1144354/000114435416000129/0001144354-16-000129-index.htm",
    "form": "10-K",
    "filed": "2016-02-29"
  }
}