CIK 356080

BELO CORP

CIK 0000356080 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

52.4

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 2012-12-31 · TRIGGERED70.0

Pension underfunding

DB plan 64% funded — $107M surplus

trend: flat

Trend

Source: 10-K/A on SEC.gov (filed 2013-08-28) ↗

Evidence — inputs and thresholds

{
  "benefit_obligation": 298171000,
  "plan_assets": 191581000,
  "funded_ratio": 0.6425,
  "deficit": 106590000,
  "deficit_vs_equity": null,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/356080/000119312513350117/0001193125-13-350117-index.htm",
    "form": "10-K/A",
    "filed": "2013-08-28"
  }
}

P-13 · FY 2012-12-31 · ELEVATED20.0

Zombie / distress

Altman Z'' 0.13 in the distress zone

trend: flat

Trend

Source: 10-K/A on SEC.gov (filed 2013-08-28) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2012-12-31": 3.286,
    "2011-12-31": 2.123,
    "2010-12-31": 2.767,
    "2009-12-31": -1.794
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 0.131,
  "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": 229080000,
    "interest_expense_t": 69705000
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/356080/000119312513350117/0001193125-13-350117-index.htm",
    "form": "10-K/A",
    "filed": "2013-08-28"
  }
}

P-01 · FY 2012-12-31 · CLEAN21.3

Earnings quality

Beneish M-Score -2.75 — no manipulation profile

trend: flat

Trend

Source: 10-K/A on SEC.gov (filed 2013-08-28) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.754,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.855,
    "GMI": 1,
    "AQI": 1.066,
    "SGI": 1.099,
    "DEPI": 0.962,
    "SGAI": 1,
    "LVGI": 0.914,
    "TATA": -0.06
  },
  "defaulted_to_neutral": [
    "GMI",
    "SGAI"
  ],
  "sloan_accruals": -0.0575,
  "inputs": {
    "revenue_t": 714719000,
    "revenue_t1": 650142000,
    "total_assets_t": 1499592000,
    "net_income_t": 100170000,
    "cfo_t": 189557000
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/356080/000119312513350117/0001193125-13-350117-index.htm",
    "form": "10-K/A",
    "filed": "2013-08-28"
  }
}

P-05 · FY 2012-12-31 · CLEAN0.0

Tax arbitrage

ETR 36.3% — within normal range of statutory

trend: flat

Trend

Source: 10-K/A on SEC.gov (filed 2013-08-28) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2012-12-31": 0.3634,
    "2011-12-31": 0.3403,
    "2010-12-31": 0.3749
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-12-31": -0.1534,
    "2011-12-31": -0.1303,
    "2010-12-31": -0.1649
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/356080/000119312513350117/0001193125-13-350117-index.htm",
    "form": "10-K/A",
    "filed": "2013-08-28"
  }
}

P-12 · FY 2012-12-31 · CLEAN18.4

Restatement predictor

F-Score 0.55 — at or below the population base rate

trend: flat

Trend

Source: 10-K/A on SEC.gov (filed 2013-08-28) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.553,
  "probability": 0.00205,
  "components": {
    "rsst": -0.0575,
    "drec": -0.0058,
    "dinv": null,
    "soft": 0.896,
    "dcs": 0.1131,
    "droa": 0.0308,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/356080/000119312513350117/0001193125-13-350117-index.htm",
    "form": "10-K/A",
    "filed": "2013-08-28"
  }
}