CIK 731245

PRESIDENTIAL REALTY CORPORATION

CIK 0000731245 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

6.3

composite · 3 signals · CLEAN

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-07 · FY 2010-12-31 · TRIGGERED89.4

Pension underfunding

[FY2010 data, stale — no more recent pension disclosure in XBRL] DB plan 70% funded — -$3M deficit (111% of equity)

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-04-17) ↗

Evidence — inputs and thresholds

{
  "benefit_obligation": 9594682,
  "plan_assets": 6743017,
  "funded_ratio": 0.7028,
  "deficit": -2851665,
  "deficit_vs_equity": 1.1114,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": true,
  "latest_filing_period": "2022-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/731245/000114420412022302/0001144204-12-022302-index.htm",
    "form": "10-K",
    "filed": "2012-04-17"
  }
}

P-01 · FY 2022-12-31 · CLEAN5.3

Earnings quality

Beneish M-Score -3.31 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2023-03-31) ↗

Evidence — inputs and thresholds

{
  "m_score": -3.313,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1,
    "SGI": 1.069,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1,
    "TATA": -0.191
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "AQI",
    "DEPI",
    "SGAI",
    "LVGI"
  ],
  "sloan_accruals": -0.1886,
  "inputs": {
    "revenue_t": 1100817,
    "revenue_t1": 1030141,
    "total_assets_t": 1022274,
    "net_income_t": -119688,
    "cfo_t": 75682
  },
  "stale": false,
  "latest_filing_period": "2022-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/731245/000121390023025415/0001213900-23-025415-index.htm",
    "form": "10-K",
    "filed": "2023-03-31"
  }
}

P-12 · FY 2022-12-31 · CLEAN6.5

Restatement predictor

F-Score 0.19 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2023-03-31) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.195,
  "probability": 0.00072,
  "components": {
    "rsst": -0.1886,
    "drec": null,
    "dinv": -1.0189,
    "soft": 0.982,
    "dcs": 0.0686,
    "droa": -0.0716,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2022-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/731245/000121390023025415/0001213900-23-025415-index.htm",
    "form": "10-K",
    "filed": "2023-03-31"
  }
}