CIK 1166789

LIN TV CORP.

CIK 0001166789 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

47.8

composite · 4 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-07 · FY 2012-12-31 · TRIGGERED57.1

Pension underfunding

DB plan 71% funded — -$39M deficit

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-03-15) ↗

Evidence — inputs and thresholds

{
  "benefit_obligation": 134969000,
  "plan_assets": 96412000,
  "funded_ratio": 0.7143,
  "deficit": -38557000,
  "deficit_vs_equity": null,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1166789/000104746913002872/0001047469-13-002872-index.htm",
    "form": "10-K",
    "filed": "2013-03-15"
  }
}

P-12 · FY 2012-12-31 · ELEVATED45.8

Restatement predictor

F-Score 1.37 — misstatement risk 1.4x the base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-03-15) ↗

Evidence — inputs and thresholds

{
  "f_score": 1.374,
  "probability": 0.00508,
  "components": {
    "rsst": -0.1413,
    "drec": 0.0302,
    "dinv": null,
    "soft": 0.7665,
    "dcs": 0.296,
    "droa": -0.0598,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1166789/000104746913002872/0001047469-13-002872-index.htm",
    "form": "10-K",
    "filed": "2013-03-15"
  }
}

P-01 · FY 2012-12-31 · CLEAN32.2

Earnings quality

Beneish M-Score -2.37 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-03-15) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.372,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.001,
    "GMI": 1,
    "AQI": 1.276,
    "SGI": 1.384,
    "DEPI": 1.311,
    "SGAI": 0.872,
    "LVGI": 0.339,
    "TATA": -0.133
  },
  "defaulted_to_neutral": [
    "GMI"
  ],
  "sloan_accruals": -0.1413,
  "inputs": {
    "revenue_t": 553462000,
    "revenue_t1": 400003000,
    "total_assets_t": 1241414000,
    "net_income_t": -17416000,
    "cfo_t": 146699000
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1166789/000104746913002872/0001047469-13-002872-index.htm",
    "form": "10-K",
    "filed": "2013-03-15"
  }
}

P-05 · FY 2012-12-31 · CLEAN0.0

Tax arbitrage

ETR 179.9% — within normal range of statutory

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-03-15) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2012-12-31": 1.7991,
    "2011-12-31": -0.4767,
    "2010-12-31": 0.3565
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-12-31": -1.5891,
    "2011-12-31": 0.6867,
    "2010-12-31": -0.1465
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1166789/000104746913002872/0001047469-13-002872-index.htm",
    "form": "10-K",
    "filed": "2013-03-15"
  }
}