STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

CIK 55362

INVESTORS HERITAGE CAPITAL CORP
CIK 0000055362 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
44.1
composite ยท 3 signals ยท TRIGGERED

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.

Chat with this filing โ†’

Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

Investigation memo โ€” generate one โ†’

Run the bounded investigation agent โ€” reads this company's signals and writes a short, cited summary.

Signals

P-07 ยท FY 2016-12-31 ยท TRIGGERED48.2

Pension underfunding

DB plan 76% funded โ€” $6M surplus
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-03-22) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 24989060,
  "plan_assets": 18967796,
  "funded_ratio": 0.759,
  "deficit": 6021264,
  "deficit_vs_equity": null,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/55362/000143774917005049/0001437749-17-005049-index.htm",
    "form": "10-K",
    "filed": "2017-03-22"
  }
}
P-01 ยท FY 2016-12-31 ยท ELEVATED40.5

Earnings quality

Beneish M-Score -2.20 in the elevated zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-03-22) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.202,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1,
    "SGI": 0.962,
    "DEPI": 1.022,
    "SGAI": 1.033,
    "LVGI": 1,
    "TATA": 0.067
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "LVGI"
  ],
  "sloan_accruals": 0.068,
  "inputs": {
    "revenue_t": 65560838,
    "revenue_t1": 68176711,
    "total_assets_t": 579357948,
    "net_income_t": 2660801,
    "cfo_t": -36423840
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/55362/000143774917005049/0001437749-17-005049-index.htm",
    "form": "10-K",
    "filed": "2017-03-22"
  }
}
P-12 ยท FY 2016-12-31 ยท CLEAN25.0

Restatement predictor

F-Score 0.75 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-03-22) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.75,
  "probability": 0.00278,
  "components": {
    "rsst": 0.068,
    "drec": null,
    "dinv": null,
    "soft": 0.9927,
    "dcs": -0.0384,
    "droa": 0.0028,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/55362/000143774917005049/0001437749-17-005049-index.htm",
    "form": "10-K",
    "filed": "2017-03-22"
  }
}