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CIK 1870997

LOYALTY VENTURES INC.
CIK 0001870997 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
15.8
composite ยท 3 signals ยท CLEAN

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-01 ยท FY 2021-12-31 ยท CLEAN11.6

Earnings quality

Beneish M-Score -3.09 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-02-28) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -3.092,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.108,
    "GMI": 1,
    "AQI": 0.95,
    "SGI": 0.961,
    "DEPI": 0.829,
    "SGAI": 1,
    "LVGI": 1.855,
    "TATA": -0.077
  },
  "defaulted_to_neutral": [
    "GMI",
    "SGAI"
  ],
  "sloan_accruals": -0.0744,
  "inputs": {
    "revenue_t": 735307000,
    "revenue_t1": 764806000,
    "total_assets_t": 2323727000,
    "net_income_t": 1724000,
    "cfo_t": 179576000
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1870997/000155837022002348/0001558370-22-002348-index.htm",
    "form": "10-K",
    "filed": "2022-02-28"
  }
}
P-05 ยท FY 2021-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 104.7% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-02-28) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2021-12-31": 1.047,
    "2020-12-31": 0.2206,
    "2019-12-31": 0.1284
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2021-12-31": -0.837,
    "2020-12-31": -0.0106,
    "2019-12-31": 0.0816
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1870997/000155837022002348/0001558370-22-002348-index.htm",
    "form": "10-K",
    "filed": "2022-02-28"
  }
}
P-12 ยท FY 2021-12-31 ยท CLEAN19.5

Restatement predictor

F-Score 0.58 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-02-28) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.584,
  "probability": 0.00216,
  "components": {
    "rsst": -0.0744,
    "drec": 0.0074,
    "dinv": 0.0102,
    "soft": 0.8935,
    "dcs": -0.0617,
    "droa": -0.0298,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1870997/000155837022002348/0001558370-22-002348-index.htm",
    "form": "10-K",
    "filed": "2022-02-28"
  }
}