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CIK 350832

AMERICAN PACIFIC CORP
CIK 0000350832 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
51.7
composite ยท 4 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 2013-09-30 ยท CLEAN3.7

Earnings quality

Beneish M-Score -3.37 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-12-13) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -3.369,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.76,
    "GMI": 0.881,
    "AQI": 0.379,
    "SGI": 1.159,
    "DEPI": 1.073,
    "SGAI": 1,
    "LVGI": 1.058,
    "TATA": -0.104
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -0.1094,
  "inputs": {
    "revenue_t": 215085000,
    "revenue_t1": 185627000,
    "total_assets_t": 277307000,
    "net_income_t": 23232000,
    "cfo_t": 51895000
  },
  "stale": false,
  "latest_filing_period": "2013-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/350832/000119312513472044/0001193125-13-472044-index.htm",
    "form": "10-K",
    "filed": "2013-12-13"
  }
}
P-05 ยท FY 2013-09-30 ยท CLEAN70.3

Tax arbitrage

ETR 34.6% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-12-13) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2013-09-30": 0.3461,
    "2012-09-30": -0.2273
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2013-09-30": -0.1361,
    "2012-09-30": 0.4373
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2013-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/350832/000119312513472044/0001193125-13-472044-index.htm",
    "form": "10-K",
    "filed": "2013-12-13"
  }
}
P-12 ยท FY 2013-09-30 ยท CLEAN21.0

Restatement predictor

F-Score 0.63 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-12-13) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.631,
  "probability": 0.00234,
  "components": {
    "rsst": -0.1094,
    "drec": -0.0111,
    "dinv": 0.0589,
    "soft": 0.406,
    "dcs": 0.1743,
    "droa": -0.019,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2013-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/350832/000119312513472044/0001193125-13-472044-index.htm",
    "form": "10-K",
    "filed": "2013-12-13"
  }
}
P-13 ยท FY 2013-09-30 ยท CLEAN0.0

Zombie / distress

Interest coverage 13.71x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-12-13) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2013-09-30": 13.715,
    "2012-09-30": 2.762,
    "2011-09-30": 0.75,
    "2010-09-30": 0.651
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 4.306,
  "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": 41089000,
    "interest_expense_t": 2996000
  },
  "stale": false,
  "latest_filing_period": "2013-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/350832/000119312513472044/0001193125-13-472044-index.htm",
    "form": "10-K",
    "filed": "2013-12-13"
  }
}