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CIK 1284807

PLY GEM HOLDINGS INC
CIK 0001284807 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
79.6
composite ยท 5 signals ยท TRIGGERED

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-07 ยท FY 2017-12-31 ยท TRIGGERED75.7

Pension underfunding

DB plan 71% funded โ€” -$14M deficit (17% of equity)
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2018-03-05) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 48517000,
  "plan_assets": 34354000,
  "funded_ratio": 0.7081,
  "deficit": -14163000,
  "deficit_vs_equity": 0.1729,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2017-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1284807/000128480718000008/0001284807-18-000008-index.htm",
    "form": "10-K",
    "filed": "2018-03-05"
  }
}
P-05 ยท FY 2017-12-31 ยท ELEVATED100.0

Tax arbitrage

ETR 40.6% vs 21% statutory โ€” gap persistent across 2 of 3 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2018-03-05) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2017-12-31": 0.4058,
    "2016-12-31": -2.2133,
    "2015-12-31": -0.0218
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2017-12-31": -0.1958,
    "2016-12-31": 2.4233,
    "2015-12-31": 0.2318
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2017-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1284807/000128480718000008/0001284807-18-000008-index.htm",
    "form": "10-K",
    "filed": "2018-03-05"
  }
}
P-13 ยท FY 2017-12-31 ยท ELEVATED20.0

Zombie / distress

Altman Z'' 0.54 in the distress zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2018-03-05) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2017-12-31": 2.512,
    "2016-12-31": 2.317,
    "2015-12-31": 1.636,
    "2014-12-31": 0.863
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 0.543,
  "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": 174258000,
    "interest_expense_t": 69361000
  },
  "stale": false,
  "latest_filing_period": "2017-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1284807/000128480718000008/0001284807-18-000008-index.htm",
    "form": "10-K",
    "filed": "2018-03-05"
  }
}
P-01 ยท FY 2017-12-31 ยท CLEAN30.6

Earnings quality

Beneish M-Score -2.43 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2018-03-05) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.43,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.105,
    "GMI": 1.061,
    "AQI": 0.864,
    "SGI": 1.076,
    "DEPI": 1.087,
    "SGAI": 0.945,
    "LVGI": 0.974,
    "TATA": -0.025
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0261,
  "inputs": {
    "revenue_t": 2056303000,
    "revenue_t1": 1911844000,
    "total_assets_t": 1319567000,
    "net_income_t": 68327000,
    "cfo_t": 101928000
  },
  "stale": false,
  "latest_filing_period": "2017-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1284807/000128480718000008/0001284807-18-000008-index.htm",
    "form": "10-K",
    "filed": "2018-03-05"
  }
}
P-12 ยท FY 2017-12-31 ยท CLEAN18.7

Restatement predictor

F-Score 0.56 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2018-03-05) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.56,
  "probability": 0.00207,
  "components": {
    "rsst": -0.0261,
    "drec": 0.0307,
    "dinv": 0.0268,
    "soft": 0.8136,
    "dcs": 0.0548,
    "droa": -0.0082,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2017-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1284807/000128480718000008/0001284807-18-000008-index.htm",
    "form": "10-K",
    "filed": "2018-03-05"
  }
}