CIK 1160846

OI S.A. - In Judicial Reorganization

CIK 0001160846 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

83.7

composite · 3 signals · TRIGGERED

Every card below shows the score and the exact filing data it was computed from — 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 — never a guess.

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Signals

P-01 · FY 2018-12-31 · TRIGGERED75.1

Earnings quality

Beneish M-Score -1.40 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 20-F on SEC.gov (filed 2019-04-29) ↗

Evidence — inputs and thresholds

{
  "m_score": -1.398,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.954,
    "GMI": 1.206,
    "AQI": 0.903,
    "SGI": 0.927,
    "DEPI": 1.01,
    "SGAI": 1,
    "LVGI": 2.794,
    "TATA": 0.364
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": 0.3546,
  "inputs": {
    "revenue_t": 22060014000,
    "revenue_t1": 23789654000,
    "total_assets_t": 67247601000,
    "net_income_t": 27369422000,
    "cfo_t": 2862536000
  },
  "stale": false,
  "latest_filing_period": "2018-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1160846/000119312519123081/0001193125-19-123081-index.htm",
    "form": "20-F",
    "filed": "2019-04-29"
  }
}

P-05 · FY 2018-12-31 · ELEVATED99.1

Tax arbitrage

ETR -1.3% vs 21% statutory — gap persistent across 1 of 1 years

trend: flat

Trend

Source: 20-F on SEC.gov (filed 2019-04-29) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2018-12-31": -0.0128
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2018-12-31": 0.2228
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2018-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1160846/000119312519123081/0001193125-19-123081-index.htm",
    "form": "20-F",
    "filed": "2019-04-29"
  }
}

P-12 · FY 2018-12-31 · CLEAN7.7

Restatement predictor

F-Score 0.23 — at or below the population base rate

trend: flat

Trend

Source: 20-F on SEC.gov (filed 2019-04-29) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.231,
  "probability": 0.00085,
  "components": {
    "rsst": 0.3546,
    "drec": -0.0123,
    "dinv": 0.0009,
    "soft": 0.5114,
    "dcs": -0.0369,
    "droa": 0.4596,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2018-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1160846/000119312519123081/0001193125-19-123081-index.htm",
    "form": "20-F",
    "filed": "2019-04-29"
  }
}