CIK 1407463

PIONEER SOUTHWEST ENERGY PARTNERS L.P.

CIK 0001407463 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

80.2

composite · 3 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.

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Signals

P-05 · FY 2012-12-31 · TRIGGERED100.0

Tax arbitrage

ETR 1.2% vs 21% statutory — gap persistent across 3 of 3 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-03-14) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2012-12-31": 0.0123,
    "2011-12-31": 0.0108,
    "2010-12-31": 0.0098
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-12-31": 0.1977,
    "2011-12-31": 0.1992,
    "2010-12-31": 0.2002
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1407463/000140746313000024/0001407463-13-000024-index.htm",
    "form": "10-K",
    "filed": "2013-03-14"
  }
}

P-01 · FY 2012-12-31 · CLEAN23.8

Earnings quality

Beneish M-Score -2.71 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-03-14) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.706,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.839,
    "GMI": 1,
    "AQI": 1.028,
    "SGI": 1.033,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1.64,
    "TATA": 0.019
  },
  "defaulted_to_neutral": [
    "GMI",
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": 0.022,
  "inputs": {
    "revenue_t": 208286000,
    "revenue_t1": 201639000,
    "total_assets_t": 430889000,
    "net_income_t": 107563000,
    "cfo_t": 99224000
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1407463/000140746313000024/0001407463-13-000024-index.htm",
    "form": "10-K",
    "filed": "2013-03-14"
  }
}

P-12 · FY 2012-12-31 · CLEAN27.4

Restatement predictor

F-Score 0.82 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-03-14) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.821,
  "probability": 0.00304,
  "components": {
    "rsst": 0.022,
    "drec": -0.0064,
    "dinv": 0.0012,
    "soft": 0.9963,
    "dcs": 0.0449,
    "droa": -0.1263,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1407463/000140746313000024/0001407463-13-000024-index.htm",
    "form": "10-K",
    "filed": "2013-03-14"
  }
}