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CIK 704415

TIVITY HEALTH, INC.
CIK 0000704415 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
55.6
composite ยท 4 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.

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Signals

P-01 ยท FY 2021-12-31 ยท TRIGGERED74.3

Earnings quality

Beneish M-Score -0.95 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-02-25) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -0.951,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 2.196,
    "GMI": 1.015,
    "AQI": 0.904,
    "SGI": 1.099,
    "DEPI": 2.22,
    "SGAI": 0.893,
    "LVGI": 0.837,
    "TATA": 0.034
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": 0.0302,
  "inputs": {
    "revenue_t": 481252000,
    "revenue_t1": 437714000,
    "total_assets_t": 598541000,
    "net_income_t": 104914000,
    "cfo_t": 87123000
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/704415/000156459022007093/0001564590-22-007093-index.htm",
    "form": "10-K",
    "filed": "2022-02-25"
  }
}
P-12 ยท FY 2021-12-31 ยท ELEVATED36.4

Restatement predictor

F-Score 1.09 โ€” misstatement risk 1.1x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-02-25) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.092,
  "probability": 0.00404,
  "components": {
    "rsst": 0.0302,
    "drec": 0.0624,
    "dinv": null,
    "soft": 0.8574,
    "dcs": 0.0155,
    "droa": 0.5615,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/704415/000156459022007093/0001564590-22-007093-index.htm",
    "form": "10-K",
    "filed": "2022-02-25"
  }
}
P-05 ยท FY 2021-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 19.7% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-02-25) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2021-12-31": 0.197,
    "2020-12-31": 0.2356,
    "2019-12-31": 0.3098
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2021-12-31": 0.013,
    "2020-12-31": -0.0256,
    "2019-12-31": -0.0998
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/704415/000156459022007093/0001564590-22-007093-index.htm",
    "form": "10-K",
    "filed": "2022-02-25"
  }
}
P-13 ยท FY 2021-12-31 ยท CLEAN0.0

Zombie / distress

Interest coverage 4.12x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-02-25) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2021-12-31": 4.119,
    "2020-12-31": 2.716,
    "2019-12-31": 2.567,
    "2018-12-31": 15.308
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 1.107,
  "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": 143182000,
    "interest_expense_t": 34762000
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/704415/000156459022007093/0001564590-22-007093-index.htm",
    "form": "10-K",
    "filed": "2022-02-25"
  }
}