STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

CIK 1325955

Alon USA Energy, Inc.
CIK 0001325955 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
64.9
composite ยท 4 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.

Chat with this filing โ†’

Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

Investigation memo โ€” generate one โ†’

Run the bounded investigation agent โ€” reads this company's signals and writes a short, cited summary.

Signals

P-07 ยท FY 2016-12-31 ยท TRIGGERED78.0

Pension underfunding

DB plan 66% funded โ€” -$47M deficit (9% of equity)
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-02-27) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 136789000,
  "plan_assets": 89643000,
  "funded_ratio": 0.6553,
  "deficit": -47146000,
  "deficit_vs_equity": 0.0905,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1325955/000132595517000016/0001325955-17-000016-index.htm",
    "form": "10-K",
    "filed": "2017-02-27"
  }
}
P-13 ยท FY 2016-12-31 ยท ELEVATED79.2

Zombie / distress

Interest coverage -0.97x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-02-27) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2016-12-31": -0.967,
    "2015-12-31": 2.548,
    "2014-12-31": 1.814,
    "2013-12-31": 1.578
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": 0.294,
  "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": -67410000,
    "interest_expense_t": 69717000
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1325955/000132595517000016/0001325955-17-000016-index.htm",
    "form": "10-K",
    "filed": "2017-02-27"
  }
}
P-05 ยท FY 2015-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 36.9% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-02-27) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2015-12-31": 0.3695,
    "2014-12-31": 0.247
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2015-12-31": -0.1595,
    "2014-12-31": -0.037
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1325955/000132595517000016/0001325955-17-000016-index.htm",
    "form": "10-K",
    "filed": "2017-02-27"
  }
}
P-12 ยท FY 2016-12-31 ยท CLEAN16.9

Restatement predictor

F-Score 0.51 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-02-27) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.508,
  "probability": 0.00188,
  "components": {
    "rsst": -0.0664,
    "drec": null,
    "dinv": 0.0117,
    "soft": 0.2876,
    "dcs": null,
    "droa": -0.0635,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1325955/000132595517000016/0001325955-17-000016-index.htm",
    "form": "10-K",
    "filed": "2017-02-27"
  }
}