STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

CIK 1420566

PINNACLE FOODS FINANCE LLC
CIK 0001420566 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
36.9
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.

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-12 ยท FY 2012-12-30 ยท ELEVATED49.5

Restatement predictor

F-Score 1.49 โ€” misstatement risk 1.5x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-03-05) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.486,
  "probability": 0.0055,
  "components": {
    "rsst": -0.034,
    "drec": -0.0036,
    "dinv": 0.005,
    "soft": 0.8668,
    "dcs": 0.0101,
    "droa": 0.0225,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-12-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1420566/000142056613000003/0001420566-13-000003-index.htm",
    "form": "10-K",
    "filed": "2013-03-05"
  }
}
P-01 ยท FY 2012-12-30 ยท CLEAN22.9

Earnings quality

Beneish M-Score -2.70 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-03-05) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.698,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.896,
    "GMI": 1.056,
    "AQI": 1.004,
    "SGI": 1.004,
    "DEPI": 0.905,
    "SGAI": 1,
    "LVGI": 0.958,
    "TATA": -0.034
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -0.034,
  "inputs": {
    "revenue_t": 2478485000,
    "revenue_t1": 2469562000,
    "total_assets_t": 4399988000,
    "net_income_t": 52519000,
    "cfo_t": 202853000
  },
  "stale": false,
  "latest_filing_period": "2012-12-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1420566/000142056613000003/0001420566-13-000003-index.htm",
    "form": "10-K",
    "filed": "2013-03-05"
  }
}
P-05 ยท FY 2012-12-30 ยท CLEAN0.0

Tax arbitrage

ETR 38.4% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-03-05) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2012-12-30": 0.3837,
    "2010-12-26": 0.2514
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-12-30": -0.1737,
    "2010-12-26": -0.0414
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2012-12-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1420566/000142056613000003/0001420566-13-000003-index.htm",
    "form": "10-K",
    "filed": "2013-03-05"
  }
}
P-13 ยท FY 2012-12-30 ยท CLEAN0.0

Zombie / distress

Interest coverage 1.43x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-03-05) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2012-12-30": 1.429,
    "2011-12-25": 0.88,
    "2010-12-26": 1.124,
    "2009-12-27": 1.205
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 1.44,
  "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": 283594000,
    "interest_expense_t": 198484000
  },
  "stale": false,
  "latest_filing_period": "2012-12-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1420566/000142056613000003/0001420566-13-000003-index.htm",
    "form": "10-K",
    "filed": "2013-03-05"
  }
}