CIK 1455271

GRIFFIN-AMERICAN HEALTHCARE REIT II, INC.

CIK 0001455271 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

83.2

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.

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Signals

P-01 · FY 2013-12-31 · TRIGGERED57.8

Earnings quality

Beneish M-Score -1.48 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 10-K/A on SEC.gov (filed 2014-03-21) ↗

Evidence — inputs and thresholds

{
  "m_score": -1.479,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1,
    "SGI": 2.023,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 0.564,
    "TATA": -0.012
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "AQI",
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": -0.0154,
  "inputs": {
    "revenue_t": 161016000,
    "revenue_t1": 79597000,
    "total_assets_t": 2928726000,
    "net_income_t": 9051000,
    "cfo_t": 42748000
  },
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1455271/000145527114000017/0001455271-14-000017-index.htm",
    "form": "10-K/A",
    "filed": "2014-03-21"
  }
}

P-12 · FY 2013-12-31 · TRIGGERED74.2

Restatement predictor

F-Score 2.23 — misstatement risk 2.2x the base rate

trend: flat

Trend

Source: 10-K/A on SEC.gov (filed 2014-03-21) ↗

Evidence — inputs and thresholds

{
  "f_score": 2.225,
  "probability": 0.00823,
  "components": {
    "rsst": -0.0154,
    "drec": null,
    "dinv": null,
    "soft": 0.987,
    "dcs": 1.0229,
    "droa": 0.0466,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1455271/000145527114000017/0001455271-14-000017-index.htm",
    "form": "10-K/A",
    "filed": "2014-03-21"
  }
}

P-05 · FY 2013-12-31 · ELEVATED100.0

Tax arbitrage

ETR -12.5% vs 21% statutory — gap persistent across 1 of 1 years

trend: flat

Trend

Source: 10-K/A on SEC.gov (filed 2014-03-21) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2013-12-31": -0.1247
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2013-12-31": 0.3347
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1455271/000145527114000017/0001455271-14-000017-index.htm",
    "form": "10-K/A",
    "filed": "2014-03-21"
  }
}

P-13 · FY 2013-12-31 · CLEAN0.0

Zombie / distress

Interest coverage 2.03x — servicing debt from operations

trend: flat

Trend

Source: 10-K/A on SEC.gov (filed 2014-03-21) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2013-12-31": 2.033,
    "2012-12-31": -3.665,
    "2011-12-31": 0.145,
    "2010-12-31": -4.152
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 4.379,
  "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": 36808000,
    "interest_expense_t": 18109000
  },
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1455271/000145527114000017/0001455271-14-000017-index.htm",
    "form": "10-K/A",
    "filed": "2014-03-21"
  }
}