CIK 731939

TEMPLE INLAND INC

CIK 0000731939 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

65.6

composite · 3 signals · ELEVATED

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-05 · FY 2011-01-01 · ELEVATED81.2

Tax arbitrage

ETR -31.2% vs 21% statutory — gap persistent across 1 of 2 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2011-02-22) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2011-01-01": -0.3125,
    "2010-01-02": 0.3765
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2011-01-01": 0.5225,
    "2010-01-02": -0.1665
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2011-01-01",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/731939/000073193911000015/0000731939-11-000015-index.htm",
    "form": "10-K",
    "filed": "2011-02-22"
  }
}

P-01 · FY 2011-01-01 · CLEAN30.5

Earnings quality

Beneish M-Score -2.43 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2011-02-22) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.433,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.079,
    "GMI": 0.996,
    "AQI": 0.974,
    "SGI": 1.062,
    "DEPI": 1.051,
    "SGAI": 1,
    "LVGI": 1.003,
    "TATA": -0.016
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -0.0158,
  "inputs": {
    "revenue_t": 3799000000,
    "revenue_t1": 3577000000,
    "total_assets_t": 5909000000,
    "net_income_t": 168000000,
    "cfo_t": 260000000
  },
  "stale": false,
  "latest_filing_period": "2011-01-01",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/731939/000073193911000015/0000731939-11-000015-index.htm",
    "form": "10-K",
    "filed": "2011-02-22"
  }
}

P-12 · FY 2011-01-01 · CLEAN14.6

Restatement predictor

F-Score 0.44 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2011-02-22) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.437,
  "probability": 0.00162,
  "components": {
    "rsst": -0.0158,
    "drec": 0.0103,
    "dinv": 0.0124,
    "soft": 0.7199,
    "dcs": 0.0453,
    "droa": -0.0077,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2011-01-01",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/731939/000073193911000015/0000731939-11-000015-index.htm",
    "form": "10-K",
    "filed": "2011-02-22"
  }
}