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CIK 1555365

WHITEWAVE FOODS Co
CIK 0001555365 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
53.2
composite ยท 5 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-07 ยท FY 2016-12-31 ยท TRIGGERED70.0

Pension underfunding

DB plan 60% funded โ€” -$8M deficit
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-02-24) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 19264000,
  "plan_assets": 11554000,
  "funded_ratio": 0.5998,
  "deficit": -7710000,
  "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/1555365/000155536517000007/0001555365-17-000007-index.htm",
    "form": "10-K",
    "filed": "2017-02-24"
  }
}
P-01 ยท FY 2016-12-31 ยท CLEAN28.3

Earnings quality

Beneish M-Score -2.51 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-02-24) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.509,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.014,
    "GMI": 0.989,
    "AQI": 0.941,
    "SGI": 1.086,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 0.946,
    "TATA": -0.023
  },
  "defaulted_to_neutral": [
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": -0.0234,
  "inputs": {
    "revenue_t": 4198099000,
    "revenue_t1": 3866295000,
    "total_assets_t": 4468888000,
    "net_income_t": 214554000,
    "cfo_t": 316481000
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1555365/000155536517000007/0001555365-17-000007-index.htm",
    "form": "10-K",
    "filed": "2017-02-24"
  }
}
P-05 ยท FY 2012-12-31 ยท CLEAN0.0

Tax arbitrage

[FY2012 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 33.6% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-03-02) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2012-12-31": 0.3357,
    "2011-12-31": 0.313,
    "2010-12-31": 0.2896
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-12-31": -0.1257,
    "2011-12-31": -0.103,
    "2010-12-31": -0.0796
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1555365/000155536515000010/0001555365-15-000010-index.htm",
    "form": "10-K",
    "filed": "2015-03-02"
  }
}
P-12 ยท FY 2016-12-31 ยท CLEAN13.5

Restatement predictor

F-Score 0.41 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-02-24) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.406,
  "probability": 0.0015,
  "components": {
    "rsst": -0.0234,
    "drec": 0.006,
    "dinv": 0.0059,
    "soft": 0.7,
    "dcs": 0.0791,
    "droa": 0.0082,
    "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/1555365/000155536517000007/0001555365-17-000007-index.htm",
    "form": "10-K",
    "filed": "2017-02-24"
  }
}
P-13 ยท FY 2016-12-31 ยท CLEAN0.0

Zombie / distress

Interest coverage 5.81x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-02-24) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2016-12-31": 5.807,
    "2015-12-31": 5.715,
    "2014-12-31": 7.213,
    "2013-12-31": 8.733
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 1.223,
  "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": 401749000,
    "interest_expense_t": 69183000
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1555365/000155536517000007/0001555365-17-000007-index.htm",
    "form": "10-K",
    "filed": "2017-02-24"
  }
}