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CIK 44689

GYRODYNE CO OF AMERICA INC
CIK 0000044689 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
19.5
composite ยท 4 signals ยท ELEVATED

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 2014-12-31 ยท ELEVATED24.4

Earnings quality

Accruals at 12% of assets โ€” aggressive
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.854,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.079,
    "GMI": 1,
    "AQI": 0.716,
    "SGI": 0.984,
    "DEPI": 1.028,
    "SGAI": 1,
    "LVGI": 1,
    "TATA": 0.128
  },
  "defaulted_to_neutral": [
    "GMI",
    "SGAI",
    "LVGI"
  ],
  "sloan_accruals": 0.1184,
  "inputs": {
    "revenue_t": 4948688,
    "revenue_t1": 5029969,
    "total_assets_t": 43876364,
    "net_income_t": 147553,
    "cfo_t": -5470298
  },
  "stale": false,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/44689/000143774915006464/0001437749-15-006464-index.htm",
    "form": "10-K",
    "filed": "2015-03-31"
  }
}
P-05 ยท FY 2012-12-31 ยท CLEAN0.0

Tax arbitrage

[FY2012 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 38.4% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-03-25) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2012-12-31": 0.3836
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-12-31": -0.1736
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/44689/000143774914004929/0001437749-14-004929-index.htm",
    "form": "10-K",
    "filed": "2014-03-25"
  }
}
P-07 ยท FY 2013-12-31 ยท CLEAN0.0

Pension underfunding

DB plan 115% funded
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 3959927,
  "plan_assets": 4568734,
  "funded_ratio": 1.1537,
  "deficit": 608807,
  "deficit_vs_equity": null,
  "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/44689/000143774915006464/0001437749-15-006464-index.htm",
    "form": "10-K",
    "filed": "2015-03-31"
  }
}
P-12 ยท FY 2014-12-31 ยท CLEAN11.8

Restatement predictor

F-Score 0.35 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.353,
  "probability": 0.00131,
  "components": {
    "rsst": 0.1184,
    "drec": -0.0019,
    "dinv": null,
    "soft": 0.1644,
    "dcs": 0.0014,
    "droa": -0.9002,
    "issue": 0
  },
  "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/44689/000143774915006464/0001437749-15-006464-index.htm",
    "form": "10-K",
    "filed": "2015-03-31"
  }
}