CIK 1252849

Columbia Property Trust, Inc.

CIK 0001252849 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

31.1

composite · 4 signals · CLEAN

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-05 · FY 2014-12-31 · TRIGGERED100.0

Tax arbitrage

[FY2014 data, stale — no more recent pretax-income figure in XBRL] ETR 3.3% vs 21% statutory — gap persistent across 3 of 3 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2017-02-09) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2014-12-31": 0.033,
    "2013-12-31": 0.019,
    "2012-12-31": 0.026
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2014-12-31": 0.177,
    "2013-12-31": 0.191,
    "2012-12-31": 0.184
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2020-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1252849/000125284917000046/0001252849-17-000046-index.htm",
    "form": "10-K",
    "filed": "2017-02-09"
  }
}

P-13 · FY 2018-12-31 · ELEVATED33.0

Zombie / distress

[FY2018 data, stale — no more recent EBIT figure in XBRL] Interest coverage 0.48x below 1.0

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2021-02-18) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2018-12-31": 0.478,
    "2017-12-31": 0.809,
    "2016-12-31": 1.468,
    "2015-12-31": 1.226
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": 2.052,
  "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": 27028000,
    "interest_expense_t": 56499000
  },
  "stale": true,
  "latest_filing_period": "2020-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1252849/000125284921000032/0001252849-21-000032-index.htm",
    "form": "10-K",
    "filed": "2021-02-18"
  }
}

P-01 · FY 2020-12-31 · CLEAN33.1

Earnings quality

Beneish M-Score -2.35 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2021-02-18) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.346,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1,
    "SGI": 1.041,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 0.742,
    "TATA": 0.003
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "AQI",
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": 0.0027,
  "inputs": {
    "revenue_t": 300566000,
    "revenue_t1": 288837000,
    "total_assets_t": 4086518000,
    "net_income_t": 115710000,
    "cfo_t": 104420000
  },
  "stale": false,
  "latest_filing_period": "2020-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1252849/000125284921000032/0001252849-21-000032-index.htm",
    "form": "10-K",
    "filed": "2021-02-18"
  }
}

P-12 · FY 2020-12-31 · CLEAN23.2

Restatement predictor

F-Score 0.70 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2021-02-18) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.696,
  "probability": 0.00258,
  "components": {
    "rsst": 0.0027,
    "drec": null,
    "dinv": null,
    "soft": 0.9849,
    "dcs": 0.0406,
    "droa": 0.0261,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2020-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1252849/000125284921000032/0001252849-21-000032-index.htm",
    "form": "10-K",
    "filed": "2021-02-18"
  }
}