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CIK 701221

CIGNA CORP
CIK 0000701221 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
47.3
composite ยท 3 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 2017-12-31 ยท ELEVATED59.0

Restatement predictor

F-Score 1.77 โ€” misstatement risk 1.8x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2018-02-28) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.77,
  "probability": 0.00655,
  "components": {
    "rsst": null,
    "drec": null,
    "dinv": null,
    "soft": 0.9266,
    "dcs": 0.0491,
    "droa": null,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2017-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/701221/000104746918001158/0001047469-18-001158-index.htm",
    "form": "10-K",
    "filed": "2018-02-28"
  }
}
P-01 ยท FY 2017-12-31 ยท CLEAN30.6

Earnings quality

Beneish M-Score -2.43 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2018-02-28) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.43,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 0.997,
    "AQI": 1.001,
    "SGI": 1.049,
    "DEPI": 1.069,
    "SGAI": 1,
    "LVGI": 1,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "DSRI",
    "SGAI",
    "LVGI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 41616000000,
    "revenue_t1": 39668000000,
    "total_assets_t": 61753000000,
    "net_income_t": null,
    "cfo_t": 4086000000
  },
  "stale": false,
  "latest_filing_period": "2017-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/701221/000104746918001158/0001047469-18-001158-index.htm",
    "form": "10-K",
    "filed": "2018-02-28"
  }
}
P-05 ยท FY 2017-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 38.1% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2018-02-28) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2017-12-31": 0.381,
    "2016-12-31": 0.3813,
    "2015-12-31": 0.3757
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2017-12-31": -0.171,
    "2016-12-31": -0.1713,
    "2015-12-31": -0.1657
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2017-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/701221/000104746918001158/0001047469-18-001158-index.htm",
    "form": "10-K",
    "filed": "2018-02-28"
  }
}