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CIK 12400

BLACK HILLS POWER INC
CIK 0000012400 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
21.2
composite ยท 3 signals ยท CLEAN

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 2019-12-31 ยท CLEAN26.7

Earnings quality

Beneish M-Score -2.57 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2020-02-18) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.566,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.919,
    "GMI": 1,
    "AQI": 1.006,
    "SGI": 0.977,
    "DEPI": 1.043,
    "SGAI": 1,
    "LVGI": 0.996,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "GMI",
    "SGAI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 291219000,
    "revenue_t1": 298080000,
    "total_assets_t": 1260357000,
    "net_income_t": null,
    "cfo_t": 77739000
  },
  "stale": false,
  "latest_filing_period": "2019-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/12400/000001240020000002/0000012400-20-000002-index.htm",
    "form": "10-K",
    "filed": "2020-02-18"
  }
}
P-05 ยท FY 2019-12-31 ยท CLEAN7.5

Tax arbitrage

ETR 16.8% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2020-02-18) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2019-12-31": 0.1684,
    "2018-12-31": 0.1895,
    "2017-12-31": 0.2159
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2019-12-31": 0.0416,
    "2018-12-31": 0.0205,
    "2017-12-31": -0.0059
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2019-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/12400/000001240020000002/0000012400-20-000002-index.htm",
    "form": "10-K",
    "filed": "2020-02-18"
  }
}
P-12 ยท FY 2019-12-31 ยท CLEAN4.3

Restatement predictor

F-Score 0.13 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2020-02-18) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.13,
  "probability": 0.00048,
  "components": {
    "rsst": null,
    "drec": -0.0024,
    "dinv": 0.0026,
    "soft": 0.1315,
    "dcs": -0.0133,
    "droa": null,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2019-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/12400/000001240020000002/0000012400-20-000002-index.htm",
    "form": "10-K",
    "filed": "2020-02-18"
  }
}