CIK 719209

ISRAMCO INC

CIK 0000719209 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

40.3

composite · 4 signals · TRIGGERED

Every card below shows the score and the exact filing data it was computed from — 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 — never a guess.

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Signals

P-01 · FY 2018-12-31 · TRIGGERED53.9

Earnings quality

Beneish M-Score -1.63 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2019-03-18) ↗

Evidence — inputs and thresholds

{
  "m_score": -1.627,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.222,
    "GMI": 0.968,
    "AQI": 1.921,
    "SGI": 1.233,
    "DEPI": 1.034,
    "SGAI": 1,
    "LVGI": 0.85,
    "TATA": 0.007
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": 0.007,
  "inputs": {
    "revenue_t": 81339000,
    "revenue_t1": 65947000,
    "total_assets_t": 111614000,
    "net_income_t": 17934000,
    "cfo_t": 17167000
  },
  "stale": false,
  "latest_filing_period": "2018-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/719209/000118518519000385/0001185185-19-000385-index.htm",
    "form": "10-K",
    "filed": "2019-03-18"
  }
}

P-13 · FY 2018-12-31 · ELEVATED20.0

Zombie / distress

Altman Z'' 0.83 in the distress zone

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2019-03-18) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2018-12-31": 5.592,
    "2017-12-31": 5.148,
    "2016-12-31": 2.92,
    "2015-12-31": -4.304
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 0.828,
  "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": 27913000,
    "interest_expense_t": 4992000
  },
  "stale": false,
  "latest_filing_period": "2018-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/719209/000118518519000385/0001185185-19-000385-index.htm",
    "form": "10-K",
    "filed": "2019-03-18"
  }
}

P-05 · FY 2018-12-31 · CLEAN0.0

Tax arbitrage

ETR 30.2% — within normal range of statutory

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2019-03-18) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2018-12-31": 0.3023,
    "2017-12-31": 2.3036,
    "2016-12-31": 0.4264
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2018-12-31": -0.0923,
    "2017-12-31": -2.0936,
    "2016-12-31": -0.2164
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2018-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/719209/000118518519000385/0001185185-19-000385-index.htm",
    "form": "10-K",
    "filed": "2019-03-18"
  }
}

P-12 · FY 2018-12-31 · CLEAN6.1

Restatement predictor

F-Score 0.18 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2019-03-18) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.182,
  "probability": 0.00067,
  "components": {
    "rsst": 0.007,
    "drec": 0.0578,
    "dinv": 0.0008,
    "soft": 0.3899,
    "dcs": 0.1368,
    "droa": 0.3841,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2018-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/719209/000118518519000385/0001185185-19-000385-index.htm",
    "form": "10-K",
    "filed": "2019-03-18"
  }
}