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CIK 1587755

Intrawest Resorts Holdings, Inc.
CIK 0001587755 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
60.0
composite ยท 4 signals ยท ELEVATED

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-05 ยท FY 2016-06-30 ยท ELEVATED78.2

Tax arbitrage

ETR 4.0% vs 21% statutory โ€” gap persistent across 1 of 1 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-11-03) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2016-06-30": 0.0395
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2016-06-30": 0.1705
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2016-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1587755/000114036116084750/0001140361-16-084750-index.htm",
    "form": "10-K",
    "filed": "2016-11-03"
  }
}
P-13 ยท FY 2016-06-30 ยท ELEVATED20.0

Zombie / distress

Altman Z'' -7.30 in the distress zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-11-03) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2016-06-30": 1.947,
    "2015-06-30": 0.83,
    "2014-06-30": 0.095,
    "2013-06-30": 0.01
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": -7.302,
  "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": 78663000,
    "interest_expense_t": 40400000
  },
  "stale": false,
  "latest_filing_period": "2016-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1587755/000114036116084750/0001140361-16-084750-index.htm",
    "form": "10-K",
    "filed": "2016-11-03"
  }
}
P-01 ยท FY 2016-06-30 ยท CLEAN25.6

Earnings quality

Beneish M-Score -2.60 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-11-03) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.603,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.043,
    "GMI": 1,
    "AQI": 0.945,
    "SGI": 0.972,
    "DEPI": 0.941,
    "SGAI": 1,
    "LVGI": 0.997,
    "TATA": -0.023
  },
  "defaulted_to_neutral": [
    "GMI",
    "SGAI"
  ],
  "sloan_accruals": -0.0228,
  "inputs": {
    "revenue_t": 570912000,
    "revenue_t1": 587589000,
    "total_assets_t": 1037805000,
    "net_income_t": 40873000,
    "cfo_t": 65181000
  },
  "stale": false,
  "latest_filing_period": "2016-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1587755/000114036116084750/0001140361-16-084750-index.htm",
    "form": "10-K",
    "filed": "2016-11-03"
  }
}
P-12 ยท FY 2016-06-30 ยท CLEAN7.0

Restatement predictor

F-Score 0.21 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-11-03) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.21,
  "probability": 0.00078,
  "components": {
    "rsst": -0.0228,
    "drec": 0.0005,
    "dinv": 0.0007,
    "soft": 0.404,
    "dcs": -0.0292,
    "droa": 0.0457,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2016-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1587755/000114036116084750/0001140361-16-084750-index.htm",
    "form": "10-K",
    "filed": "2016-11-03"
  }
}