CIK 1532288

ARMSTRONG ENERGY, INC.

CIK 0001532288 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

55.9

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-07 · FY 2016-12-31 · TRIGGERED70.0

Pension underfunding

DB plan 0% funded — $5M surplus

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2017-03-31) ↗

Evidence — inputs and thresholds

{
  "benefit_obligation": 5278000,
  "plan_assets": 0,
  "funded_ratio": 0,
  "deficit": 5278000,
  "deficit_vs_equity": null,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1532288/000162828017003204/0001628280-17-003204-index.htm",
    "form": "10-K",
    "filed": "2017-03-31"
  }
}

P-13 · FY 2013-12-31 · ELEVATED48.0

Zombie / distress

[FY2013 data, stale — no more recent EBIT figure in XBRL] Interest coverage 0.28x below 1.0

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2016-03-23) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2016-12-31": null,
    "2015-12-31": null,
    "2014-12-31": null,
    "2013-12-31": 0.279
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": 0.568,
  "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": 9912000,
    "interest_expense_t": 35563000
  },
  "stale": true,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1532288/000153228816000013/0001532288-16-000013-index.htm",
    "form": "10-K",
    "filed": "2016-03-23"
  }
}

P-01 · FY 2016-12-31 · CLEAN30.7

Earnings quality

Beneish M-Score -2.42 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2017-03-31) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.424,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.301,
    "GMI": 1.186,
    "AQI": 0.843,
    "SGI": 0.704,
    "DEPI": 1.306,
    "SGAI": 1,
    "LVGI": 1.081,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "SGAI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 253902000,
    "revenue_t1": 360900000,
    "total_assets_t": 334155000,
    "net_income_t": -58830000,
    "cfo_t": null
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1532288/000162828017003204/0001628280-17-003204-index.htm",
    "form": "10-K",
    "filed": "2017-03-31"
  }
}

P-12 · FY 2016-12-31 · CLEAN3.2

Restatement predictor

F-Score 0.10 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2017-03-31) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.096,
  "probability": 0.00036,
  "components": {
    "rsst": null,
    "drec": -0.0034,
    "dinv": -0.0077,
    "soft": 0.1283,
    "dcs": -0.2931,
    "droa": 0.2498,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1532288/000162828017003204/0001628280-17-003204-index.htm",
    "form": "10-K",
    "filed": "2017-03-31"
  }
}