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CIK 69671

NASH FINCH CO
CIK 0000069671 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
53.0
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-12 ยท FY 2012-12-29 ยท ELEVATED39.7

Restatement predictor

F-Score 1.19 โ€” misstatement risk 1.2x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-02-28) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.19,
  "probability": 0.0044,
  "components": {
    "rsst": -0.1392,
    "drec": -0.0037,
    "dinv": 0.0519,
    "soft": 0.6988,
    "dcs": -0.0063,
    "droa": -0.1269,
    "issue": 1
  },
  "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/69671/000151316213000178/0001513162-13-000178-index.htm",
    "form": "10-K",
    "filed": "2013-02-28"
  }
}
P-13 ยท FY 2012-12-29 ยท ELEVATED70.0

Zombie / distress

Interest coverage -4.88x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-02-28) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2012-12-29": -4.879,
    "2011-12-31": 2.347,
    "2011-01-01": 3.082,
    "2010-01-02": 0.974
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": 2.511,
  "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": -121694000,
    "interest_expense_t": 24944000
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/69671/000151316213000178/0001513162-13-000178-index.htm",
    "form": "10-K",
    "filed": "2013-02-28"
  }
}
P-01 ยท FY 2012-12-29 ยท CLEAN0.0

Earnings quality

Beneish M-Score -3.54 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-02-28) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -3.538,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.991,
    "GMI": 0.964,
    "AQI": 0.361,
    "SGI": 0.993,
    "DEPI": 1,
    "SGAI": 1.121,
    "LVGI": 1.22,
    "TATA": -0.144
  },
  "defaulted_to_neutral": [
    "DEPI"
  ],
  "sloan_accruals": -0.1392,
  "inputs": {
    "revenue_t": 4820797000,
    "revenue_t1": 4855459000,
    "total_assets_t": 1003617000,
    "net_income_t": -93872000,
    "cfo_t": 50709000
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/69671/000151316213000178/0001513162-13-000178-index.htm",
    "form": "10-K",
    "filed": "2013-02-28"
  }
}
P-05 ยท FY 2011-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 38.7% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-02-28) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2011-12-31": 0.3872,
    "2011-01-01": 0.2937
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2011-12-31": -0.1772,
    "2011-01-01": -0.0837
  },
  "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/69671/000151316213000178/0001513162-13-000178-index.htm",
    "form": "10-K",
    "filed": "2013-02-28"
  }
}