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CIK 1415916

GOLAR LNG PARTNERS LP
CIK 0001415916 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
46.6
composite ยท 4 signals ยท ELEVATED

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-12 ยท FY 2020-12-31 ยท ELEVATED60.9

Restatement predictor

F-Score 1.83 โ€” misstatement risk 1.8x the base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2021-03-16) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.827,
  "probability": 0.00676,
  "components": {
    "rsst": -0.0599,
    "drec": null,
    "dinv": -0.0005,
    "soft": 0.9759,
    "dcs": -0.0498,
    "droa": 0.001,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2020-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1415916/000141591621000003/0001415916-21-000003-index.htm",
    "form": "20-F",
    "filed": "2021-03-16"
  }
}
P-13 ยท FY 2020-12-31 ยท ELEVATED20.0

Zombie / distress

Altman Z'' -1.80 in the distress zone
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2021-03-16) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2020-12-31": 1.814,
    "2019-12-31": 1.684,
    "2018-12-31": 1.941,
    "2017-12-31": 3.13
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": -1.804,
  "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": 124876000,
    "interest_expense_t": 68855000
  },
  "stale": false,
  "latest_filing_period": "2020-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1415916/000141591621000003/0001415916-21-000003-index.htm",
    "form": "20-F",
    "filed": "2021-03-16"
  }
}
P-01 ยท FY 2020-12-31 ยท CLEAN19.6

Earnings quality

Beneish M-Score -2.81 โ€” no manipulation profile
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2021-03-16) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.813,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 0.99,
    "SGI": 0.95,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 0.997,
    "TATA": -0.061
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": -0.0599,
  "inputs": {
    "revenue_t": 284734000,
    "revenue_t1": 299652000,
    "total_assets_t": 2027661000,
    "net_income_t": 19196000,
    "cfo_t": 142906000
  },
  "stale": false,
  "latest_filing_period": "2020-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1415916/000141591621000003/0001415916-21-000003-index.htm",
    "form": "20-F",
    "filed": "2021-03-16"
  }
}
P-05 ยท FY 2020-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 72.5% โ€” within normal range of statutory
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2021-03-16) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2020-12-31": 0.7254,
    "2019-12-31": 0.5198,
    "2018-12-31": 0.1882
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2020-12-31": -0.5154,
    "2019-12-31": -0.3098,
    "2018-12-31": 0.0218
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2020-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1415916/000141591621000003/0001415916-21-000003-index.htm",
    "form": "20-F",
    "filed": "2021-03-16"
  }
}