CIK 1681714

BRAZOS VALLEY LONGHORN, L.L.C.

CIK 0001681714 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

80.2

composite · 3 signals · CLEAN

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-01 · FY 2018-12-31 · CLEAN26.1

Earnings quality

Beneish M-Score -2.59 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2019-03-04) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.588,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.491,
    "GMI": 0.982,
    "AQI": 0.98,
    "SGI": 2.218,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1.099,
    "TATA": -0.144
  },
  "defaulted_to_neutral": [
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": -0.1558,
  "inputs": {
    "revenue_t": 947386000,
    "revenue_t1": 427187000,
    "total_assets_t": 3255030000,
    "net_income_t": 146508000,
    "cfo_t": 616526000
  },
  "stale": false,
  "latest_filing_period": "2018-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1681714/000155837019001478/0001558370-19-001478-index.htm",
    "form": "10-K",
    "filed": "2019-03-04"
  }
}

P-05 · FY 2018-12-31 · CLEAN100.0

Tax arbitrage

ETR 21.5% — within normal range of statutory

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2019-03-04) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2018-12-31": 0.2153,
    "2017-12-31": -3.5116
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2018-12-31": -0.0053,
    "2017-12-31": 3.7216
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2018-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1681714/000155837019001478/0001558370-19-001478-index.htm",
    "form": "10-K",
    "filed": "2019-03-04"
  }
}

P-12 · FY 2018-12-31 · CLEAN25.6

Restatement predictor

F-Score 0.77 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2019-03-04) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.768,
  "probability": 0.00284,
  "components": {
    "rsst": -0.1558,
    "drec": 0.0025,
    "dinv": null,
    "soft": 0.9954,
    "dcs": 1.2003,
    "droa": 0.0271,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2018-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1681714/000155837019001478/0001558370-19-001478-index.htm",
    "form": "10-K",
    "filed": "2019-03-04"
  }
}