CIK 748015

SEALY CORP

CIK 0000748015 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

52.2

composite · 5 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.

Chat with this filing →

Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

Investigation memo — generate one →

Run the bounded investigation agent — reads this company's signals and writes a short, cited summary.

Signals

P-07 · FY 2012-12-02 · TRIGGERED70.0

Pension underfunding

DB plan 60% funded — -$17M deficit

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-02-04) ↗

Evidence — inputs and thresholds

{
  "benefit_obligation": 41012000,
  "plan_assets": 24508000,
  "funded_ratio": 0.5976,
  "deficit": -16504000,
  "deficit_vs_equity": null,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2012-12-02",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/748015/000104746913000652/0001047469-13-000652-index.htm",
    "form": "10-K",
    "filed": "2013-02-04"
  }
}

P-13 · FY 2012-12-02 · ELEVATED20.0

Zombie / distress

Altman Z'' -1.51 in the distress zone

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-02-04) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2012-12-02": 1.127,
    "2011-11-27": 0.953,
    "2010-11-28": 1.503,
    "2009-11-29": 1.55
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": -1.51,
  "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": 100606000,
    "interest_expense_t": 89305000
  },
  "stale": false,
  "latest_filing_period": "2012-12-02",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/748015/000104746913000652/0001047469-13-000652-index.htm",
    "form": "10-K",
    "filed": "2013-02-04"
  }
}

P-01 · FY 2012-12-02 · CLEAN22.8

Earnings quality

Beneish M-Score -2.70 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-02-04) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.703,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.101,
    "GMI": 0.972,
    "AQI": 0.97,
    "SGI": 1.096,
    "DEPI": 0.916,
    "SGAI": 1.003,
    "LVGI": 0.957,
    "TATA": -0.081
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 1347870000,
    "revenue_t1": 1230151000,
    "total_assets_t": 1005345000,
    "net_income_t": null,
    "cfo_t": 82108000
  },
  "stale": false,
  "latest_filing_period": "2012-12-02",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/748015/000104746913000652/0001047469-13-000652-index.htm",
    "form": "10-K",
    "filed": "2013-02-04"
  }
}

P-05 · FY 2012-12-02 · CLEAN0.0

Tax arbitrage

ETR 153.8% — within normal range of statutory

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-02-04) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2012-12-02": 1.5381,
    "2010-11-28": 0.4676
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-12-02": -1.3281,
    "2010-11-28": -0.2576
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2012-12-02",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/748015/000104746913000652/0001047469-13-000652-index.htm",
    "form": "10-K",
    "filed": "2013-02-04"
  }
}

P-12 · FY 2012-12-02 · CLEAN15.1

Restatement predictor

F-Score 0.45 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-02-04) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.453,
  "probability": 0.00168,
  "components": {
    "rsst": null,
    "drec": 0.0271,
    "dinv": 0.016,
    "soft": 0.7094,
    "dcs": 0.0745,
    "droa": null,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-12-02",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/748015/000104746913000652/0001047469-13-000652-index.htm",
    "form": "10-K",
    "filed": "2013-02-04"
  }
}