CIK 1339947

VIACOM INC.

CIK 0001339947 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

61.2

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.

Chat with this filing →

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

Investigation memo — generate one →

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

Signals

P-07 · FY 2019-09-30 · TRIGGERED77.1

Pension underfunding

DB plan 47% funded — -$599M deficit (7% of equity)

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2019-11-14) ↗

Evidence — inputs and thresholds

{
  "benefit_obligation": 1128000000,
  "plan_assets": 529000000,
  "funded_ratio": 0.469,
  "deficit": -599000000,
  "deficit_vs_equity": 0.0709,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2019-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1339947/000133994719000043/0001339947-19-000043-index.htm",
    "form": "10-K",
    "filed": "2019-11-14"
  }
}

P-01 · FY 2019-09-30 · CLEAN31.8

Earnings quality

Beneish M-Score -2.39 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2019-11-14) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.388,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.059,
    "GMI": 1.002,
    "AQI": 1.045,
    "SGI": 0.992,
    "DEPI": 1,
    "SGAI": 1.039,
    "LVGI": 0.893,
    "TATA": -0.001
  },
  "defaulted_to_neutral": [
    "DEPI"
  ],
  "sloan_accruals": -0.0012,
  "inputs": {
    "revenue_t": 12838000000,
    "revenue_t1": 12943000000,
    "total_assets_t": 23671000000,
    "net_income_t": 1548000000,
    "cfo_t": 1576000000
  },
  "stale": false,
  "latest_filing_period": "2019-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1339947/000133994719000043/0001339947-19-000043-index.htm",
    "form": "10-K",
    "filed": "2019-11-14"
  }
}

P-05 · FY 2019-09-30 · CLEAN18.8

Tax arbitrage

ETR 22.2% — within normal range of statutory

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2019-11-14) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2019-09-30": 0.2217,
    "2018-09-30": 0.1347,
    "2017-09-30": 0.1325
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2019-09-30": -0.0117,
    "2018-09-30": 0.0753,
    "2017-09-30": 0.0775
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2019-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1339947/000133994719000043/0001339947-19-000043-index.htm",
    "form": "10-K",
    "filed": "2019-11-14"
  }
}

P-12 · FY 2019-09-30 · CLEAN21.4

Restatement predictor

F-Score 0.64 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2019-11-14) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.641,
  "probability": 0.00237,
  "components": {
    "rsst": -0.0012,
    "drec": 0.0067,
    "dinv": -0.0051,
    "soft": 0.9289,
    "dcs": -0.0203,
    "droa": -0.0069,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2019-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1339947/000133994719000043/0001339947-19-000043-index.htm",
    "form": "10-K",
    "filed": "2019-11-14"
  }
}