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CIK 1509589

Civitas Resources, Inc.
CIK 0001509589 · EDGAR ↗
cleanelevatedtriggeredno dataplanned
28.1
composite · 4 signals · ELEVATED

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 2024-12-31 · ELEVATED37.5

Earnings quality

Beneish M-Score -2.19 in the elevated zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-02-24) ↗
Evidence — inputs and thresholds
{
  "m_score": -2.188,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.854,
    "GMI": 1,
    "AQI": 1.148,
    "SGI": 1.497,
    "DEPI": 0.695,
    "SGAI": 1,
    "LVGI": 1.123,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "GMI",
    "SGAI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 5206808000,
    "revenue_t1": 3479240000,
    "total_assets_t": 14944120000,
    "net_income_t": null,
    "cfo_t": 2865228000
  },
  "stale": false,
  "latest_filing_period": "2024-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1509589/000150958925000009/0001509589-25-000009-index.htm",
    "form": "10-K",
    "filed": "2025-02-24"
  }
}
P-05 · FY 2024-12-31 · CLEAN0.0

Tax arbitrage

ETR 22.5% — within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-02-24) ↗
Evidence — inputs and thresholds
{
  "etr_by_year": {
    "2024-12-31": 0.2253,
    "2023-12-31": 0.2153,
    "2022-12-31": 0.2453
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2024-12-31": -0.0153,
    "2023-12-31": -0.0053,
    "2022-12-31": -0.0353
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2024-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1509589/000150958925000009/0001509589-25-000009-index.htm",
    "form": "10-K",
    "filed": "2025-02-24"
  }
}
P-12 · FY 2024-12-31 · CLEAN4.3

Restatement predictor

F-Score 0.13 — at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-02-24) ↗
Evidence — inputs and thresholds
{
  "f_score": 0.129,
  "probability": 0.00048,
  "components": {
    "rsst": null,
    "drec": 0.0097,
    "dinv": null,
    "soft": 0.0719,
    "dcs": 0.4562,
    "droa": null,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2024-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1509589/000150958925000009/0001509589-25-000009-index.htm",
    "form": "10-K",
    "filed": "2025-02-24"
  }
}
P-13 · FY 2018-12-31 · CLEAN0.0

Zombie / distress

[FY2018 data, stale — no more recent EBIT figure in XBRL] Interest coverage 43.18x — servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2021-02-17) ↗
Evidence — inputs and thresholds
{
  "icr_by_year": {
    "2018-12-31": 43.179,
    "2016-12-31": -2.08,
    "2015-12-31": -15.906,
    "2014-12-31": -1.023
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 6.021,
  "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": 112394000,
    "interest_expense_t": 2603000
  },
  "stale": true,
  "latest_filing_period": "2024-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1509589/000150958921000015/0001509589-21-000015-index.htm",
    "form": "10-K",
    "filed": "2021-02-17"
  }
}