CIK 1402366

LVB ACQUISITION, INC.

CIK 0001402366 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

52.0

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-13 · FY 2014-05-31 · TRIGGERED63.0

Zombie / distress

Zombie: interest coverage below 1.0x for 4 consecutive years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-08-20) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2014-05-31": 0.88,
    "2013-05-31": -0.412,
    "2012-05-31": -0.195,
    "2011-05-31": -1.156
  },
  "consecutive_years_below_1": 4,
  "altman_z_double_prime": -0.014,
  "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": 313200000,
    "interest_expense_t": 355900000
  },
  "stale": false,
  "latest_filing_period": "2014-05-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1402366/000140236614000016/0001402366-14-000016-index.htm",
    "form": "10-K",
    "filed": "2014-08-20"
  }
}

P-07 · FY 2014-05-31 · ELEVATED35.0

Pension underfunding

DB plan 83% funded — -$30M deficit (1% of equity)

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-08-20) ↗

Evidence — inputs and thresholds

{
  "benefit_obligation": 177300000,
  "plan_assets": 147500000,
  "funded_ratio": 0.8319,
  "deficit": -29800000,
  "deficit_vs_equity": 0.0141,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2014-05-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1402366/000140236614000016/0001402366-14-000016-index.htm",
    "form": "10-K",
    "filed": "2014-08-20"
  }
}

P-01 · FY 2014-05-31 · CLEAN25.8

Earnings quality

Beneish M-Score -2.60 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-08-20) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.596,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.028,
    "GMI": 1.054,
    "AQI": 0.979,
    "SGI": 1.056,
    "DEPI": 1.037,
    "SGAI": 1.005,
    "LVGI": 0.994,
    "TATA": -0.046
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0463,
  "inputs": {
    "revenue_t": 3223400000,
    "revenue_t1": 3052900000,
    "total_assets_t": 9766600000,
    "net_income_t": 75900000,
    "cfo_t": 529000000
  },
  "stale": false,
  "latest_filing_period": "2014-05-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1402366/000140236614000016/0001402366-14-000016-index.htm",
    "form": "10-K",
    "filed": "2014-08-20"
  }
}

P-12 · FY 2014-05-31 · CLEAN18.5

Restatement predictor

F-Score 0.56 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-08-20) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.556,
  "probability": 0.00206,
  "components": {
    "rsst": -0.0463,
    "drec": 0.0047,
    "dinv": 0.0071,
    "soft": 0.9013,
    "dcs": 0.0409,
    "droa": 0.0714,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2014-05-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1402366/000140236614000016/0001402366-14-000016-index.htm",
    "form": "10-K",
    "filed": "2014-08-20"
  }
}