CIK 1882607

ALPINE SUMMIT ENERGY PARTNERS, INC.

CIK 0001882607 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

86.8

composite · 3 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-01 · FY 2022-12-31 · TRIGGERED96.1

Earnings quality

Beneish M-Score -0.14 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2023-03-27) ↗

Evidence — inputs and thresholds

{
  "m_score": -0.138,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.283,
    "GMI": 1,
    "AQI": 1.479,
    "SGI": 4.98,
    "DEPI": 1.039,
    "SGAI": 1,
    "LVGI": 1.267,
    "TATA": -0.141
  },
  "defaulted_to_neutral": [
    "GMI",
    "SGAI"
  ],
  "sloan_accruals": -0.2013,
  "inputs": {
    "revenue_t": 185625462,
    "revenue_t1": 37271337,
    "total_assets_t": 344081483,
    "net_income_t": 44413352,
    "cfo_t": 92902136
  },
  "stale": false,
  "latest_filing_period": "2022-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1882607/000106299323007669/0001062993-23-007669-index.htm",
    "form": "10-K",
    "filed": "2023-03-27"
  }
}

P-05 · FY 2022-12-31 · ELEVATED100.0

Tax arbitrage

ETR -4.5% vs 21% statutory — gap persistent across 1 of 1 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2023-03-27) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2022-12-31": -0.0454
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2022-12-31": 0.2554
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2022-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1882607/000106299323007669/0001062993-23-007669-index.htm",
    "form": "10-K",
    "filed": "2023-03-27"
  }
}

P-12 · FY 2022-12-31 · CLEAN5.1

Restatement predictor

F-Score 0.15 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2023-03-27) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.154,
  "probability": 0.00057,
  "components": {
    "rsst": -0.2013,
    "drec": 0.0318,
    "dinv": null,
    "soft": 0.1004,
    "dcs": 3.7746,
    "droa": 0.3658,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2022-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1882607/000106299323007669/0001062993-23-007669-index.htm",
    "form": "10-K",
    "filed": "2023-03-27"
  }
}