STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

CIK 60977

LYDALL, INC.
CIK 0000060977 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
66.9
composite ยท 5 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.

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 2014-12-31 ยท TRIGGERED77.3

Pension underfunding

[FY2014 data, stale โ€” no more recent pension disclosure in XBRL] DB plan 65% funded โ€” -$18M deficit (8% of equity)
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-02-24) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 50827000,
  "plan_assets": 33275000,
  "funded_ratio": 0.6547,
  "deficit": -17552000,
  "deficit_vs_equity": 0.0826,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": true,
  "latest_filing_period": "2020-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/60977/000162828016011650/0001628280-16-011650-index.htm",
    "form": "10-K",
    "filed": "2016-02-24"
  }
}
P-12 ยท FY 2020-12-31 ยท ELEVATED45.6

Restatement predictor

F-Score 1.37 โ€” misstatement risk 1.4x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2021-02-23) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.369,
  "probability": 0.00507,
  "components": {
    "rsst": -0.1894,
    "drec": 0.0117,
    "dinv": -0.002,
    "soft": 0.8682,
    "dcs": -0.0985,
    "droa": -0.0054,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2020-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/60977/000162828021002857/0001628280-21-002857-index.htm",
    "form": "10-K",
    "filed": "2021-02-23"
  }
}
P-13 ยท FY 2020-12-31 ยท ELEVATED80.0

Zombie / distress

Interest coverage -3.88x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2021-02-23) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2020-12-31": -3.884,
    "2019-12-31": -2.722,
    "2018-12-31": 7.918,
    "2017-12-31": 24.338
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": 3.395,
  "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": -62065000,
    "interest_expense_t": 15979000
  },
  "stale": false,
  "latest_filing_period": "2020-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/60977/000162828021002857/0001628280-21-002857-index.htm",
    "form": "10-K",
    "filed": "2021-02-23"
  }
}
P-01 ยท FY 2020-12-31 ยท CLEAN16.2

Earnings quality

Beneish M-Score -2.93 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2021-02-23) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.933,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.189,
    "GMI": 0.96,
    "AQI": 1.538,
    "SGI": 0.912,
    "DEPI": 1,
    "SGAI": 1.128,
    "LVGI": 0.484,
    "TATA": -0.191
  },
  "defaulted_to_neutral": [
    "DEPI"
  ],
  "sloan_accruals": -0.1894,
  "inputs": {
    "revenue_t": 764041000,
    "revenue_t1": 837398000,
    "total_assets_t": 775462000,
    "net_income_t": -73725000,
    "cfo_t": 74167000
  },
  "stale": false,
  "latest_filing_period": "2020-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/60977/000162828021002857/0001628280-21-002857-index.htm",
    "form": "10-K",
    "filed": "2021-02-23"
  }
}
P-05 ยท FY 2018-12-31 ยท CLEAN5.8

Tax arbitrage

[FY2018 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 19.5% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2021-02-23) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2018-12-31": 0.1954
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2018-12-31": 0.0146
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2020-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/60977/000162828021002857/0001628280-21-002857-index.htm",
    "form": "10-K",
    "filed": "2021-02-23"
  }
}