CIK 351483

ASM INTERNATIONAL N V

CIK 0000351483 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

57.5

composite · 5 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-07 · FY 2014-12-31 · TRIGGERED44.2

Pension underfunding

DB plan 78% funded — -$2M deficit (0% of equity)

trend: flat

Trend

Source: 20-F on SEC.gov (filed 2015-04-09) ↗

Evidence — inputs and thresholds

{
  "benefit_obligation": 8079000,
  "plan_assets": 6297000,
  "funded_ratio": 0.7794,
  "deficit": -1782000,
  "deficit_vs_equity": 0.0011,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/351483/000035148315000007/0000351483-15-000007-index.htm",
    "form": "20-F",
    "filed": "2015-04-09"
  }
}

P-12 · FY 2014-12-31 · TRIGGERED72.0

Restatement predictor

F-Score 2.16 — misstatement risk 2.2x the base rate

trend: flat

Trend

Source: 20-F on SEC.gov (filed 2015-04-09) ↗

Evidence — inputs and thresholds

{
  "f_score": 2.161,
  "probability": 0.008,
  "components": {
    "rsst": 0.0159,
    "drec": -0.0006,
    "dinv": 0.0112,
    "soft": 0.7455,
    "dcs": -0.1072,
    "droa": -0.6029,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/351483/000035148315000007/0000351483-15-000007-index.htm",
    "form": "20-F",
    "filed": "2015-04-09"
  }
}

P-05 · FY 2014-12-31 · ELEVATED34.9

Tax arbitrage

ETR 11.3% vs 21% statutory — gap persistent across 2 of 3 years

trend: flat

Trend

Source: 20-F on SEC.gov (filed 2015-04-09) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2014-12-31": 0.1134,
    "2013-12-31": 0.0105,
    "2012-12-31": 0.3941
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2014-12-31": 0.0966,
    "2013-12-31": 0.1995,
    "2012-12-31": -0.1841
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/351483/000035148315000007/0000351483-15-000007-index.htm",
    "form": "20-F",
    "filed": "2015-04-09"
  }
}

P-01 · FY 2014-12-31 · CLEAN28.0

Earnings quality

Beneish M-Score -2.55 — no manipulation profile

trend: flat

Trend

Source: 20-F on SEC.gov (filed 2015-04-09) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.548,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.108,
    "GMI": 0.814,
    "AQI": 0.982,
    "SGI": 0.891,
    "DEPI": 1,
    "SGAI": 0.947,
    "LVGI": 1.129,
    "TATA": 0.015
  },
  "defaulted_to_neutral": [
    "DEPI"
  ],
  "sloan_accruals": 0.0159,
  "inputs": {
    "revenue_t": 545604000,
    "revenue_t1": 612277000,
    "total_assets_t": 1826933000,
    "net_income_t": 137308000,
    "cfo_t": 110390000
  },
  "stale": false,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/351483/000035148315000007/0000351483-15-000007-index.htm",
    "form": "20-F",
    "filed": "2015-04-09"
  }
}

P-13 · FY 2014-12-31 · CLEAN0.0

Zombie / distress

Interest coverage 39.16x — servicing debt from operations

trend: flat

Trend

Source: 20-F on SEC.gov (filed 2015-04-09) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2014-12-31": 39.159,
    "2013-12-31": 13.734,
    "2012-12-31": 7.286,
    "2011-12-31": 27.225
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 17.547,
  "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": 90535000,
    "interest_expense_t": 2312000
  },
  "stale": false,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/351483/000035148315000007/0000351483-15-000007-index.htm",
    "form": "20-F",
    "filed": "2015-04-09"
  }
}