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CIK 1525998

Rentech Nitrogen Partners, L.P.
CIK 0001525998 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
77.5
composite ยท 4 signals ยท TRIGGERED

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 2015-12-31 ยท TRIGGERED97.6

Restatement predictor

F-Score 2.93 โ€” misstatement risk 2.9x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-03-15) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 2.927,
  "probability": 0.01083,
  "components": {
    "rsst": null,
    "drec": -0.0163,
    "dinv": 0.0135,
    "soft": 1,
    "dcs": 0.034,
    "droa": -0.418,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1525998/000156459016014830/0001564590-16-014830-index.htm",
    "form": "10-K",
    "filed": "2016-03-15"
  }
}
P-05 ยท FY 2013-12-31 ยท ELEVATED100.0

Tax arbitrage

[FY2013 data, stale โ€” no more recent pretax-income figure in XBRL] ETR -2.4% vs 21% statutory โ€” gap persistent across 1 of 1 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-03-15) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2013-12-31": -0.0242
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2013-12-31": 0.2342
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1525998/000156459016014830/0001564590-16-014830-index.htm",
    "form": "10-K",
    "filed": "2016-03-15"
  }
}
P-13 ยท FY 2014-12-31 ยท ELEVATED37.7

Zombie / distress

Interest coverage 0.69x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-03-15) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2015-12-31": null,
    "2014-12-31": 0.693,
    "2013-12-31": 1.359,
    "2012-12-31": 75.945
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": 0.453,
  "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": 13213000,
    "interest_expense_t": 19057000
  },
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1525998/000156459016014830/0001564590-16-014830-index.htm",
    "form": "10-K",
    "filed": "2016-03-15"
  }
}
P-01 ยท FY 2015-12-31 ยท CLEAN6.8

Earnings quality

Beneish M-Score -3.26 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-03-15) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -3.262,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.673,
    "GMI": 0.611,
    "AQI": 0.901,
    "SGI": 1.018,
    "DEPI": 1,
    "SGAI": 1.079,
    "LVGI": 1.73,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "DEPI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 340731000,
    "revenue_t1": 334612000,
    "total_assets_t": 241370000,
    "net_income_t": -101526000,
    "cfo_t": null
  },
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1525998/000156459016014830/0001564590-16-014830-index.htm",
    "form": "10-K",
    "filed": "2016-03-15"
  }
}