CIK 1566897

Diamond Resorts International, Inc.

CIK 0001566897 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

57.6

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 2014-12-31 · TRIGGERED71.0

Pension underfunding

DB plan 0% funded — -$3M deficit (1% of equity)

trend: flat

Trend

Source: 10-K/A on SEC.gov (filed 2016-08-08) ↗

Evidence — inputs and thresholds

{
  "benefit_obligation": 2825000,
  "plan_assets": 0,
  "funded_ratio": 0,
  "deficit": -2825000,
  "deficit_vs_equity": 0.0098,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1566897/000156689716000105/0001566897-16-000105-index.htm",
    "form": "10-K/A",
    "filed": "2016-08-08"
  }
}

P-12 · FY 2015-12-31 · ELEVATED48.5

Restatement predictor

F-Score 1.46 — misstatement risk 1.5x the base rate

trend: flat

Trend

Source: 10-K/A on SEC.gov (filed 2016-08-08) ↗

Evidence — inputs and thresholds

{
  "f_score": 1.456,
  "probability": 0.00539,
  "components": {
    "rsst": -0.0176,
    "drec": null,
    "dinv": 0.048,
    "soft": 0.8088,
    "dcs": 0.1296,
    "droa": 0.0215,
    "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/1566897/000156689716000105/0001566897-16-000105-index.htm",
    "form": "10-K/A",
    "filed": "2016-08-08"
  }
}

P-01 · FY 2015-12-31 · CLEAN30.1

Earnings quality

Beneish M-Score -2.45 — no manipulation profile

trend: flat

Trend

Source: 10-K/A on SEC.gov (filed 2016-08-08) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.446,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 0.997,
    "SGI": 1.13,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1.019,
    "TATA": -0.016
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": -0.0176,
  "inputs": {
    "revenue_t": 954040000,
    "revenue_t1": 844566000,
    "total_assets_t": 2017716000,
    "net_income_t": 143886000,
    "cfo_t": 175894000
  },
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1566897/000156689716000105/0001566897-16-000105-index.htm",
    "form": "10-K/A",
    "filed": "2016-08-08"
  }
}

P-05 · FY 2015-12-31 · CLEAN0.0

Tax arbitrage

ETR 40.7% — within normal range of statutory

trend: flat

Trend

Source: 10-K/A on SEC.gov (filed 2016-08-08) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2015-12-31": 0.407,
    "2014-12-31": 0.4382,
    "2013-12-31": 1.7764
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2015-12-31": -0.197,
    "2014-12-31": -0.2282,
    "2013-12-31": -1.5664
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1566897/000156689716000105/0001566897-16-000105-index.htm",
    "form": "10-K/A",
    "filed": "2016-08-08"
  }
}