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CIK 760326

OUTDOOR CHANNEL HOLDINGS INC
CIK 0000760326 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
19.9
composite ยท 4 signals ยท CLEAN

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 2012-12-31 ยท CLEAN26.5

Earnings quality

Beneish M-Score -2.57 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-03-18) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.574,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.025,
    "GMI": 1.001,
    "AQI": 0.891,
    "SGI": 1.076,
    "DEPI": 1.144,
    "SGAI": 0.902,
    "LVGI": 1.154,
    "TATA": -0.027
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0266,
  "inputs": {
    "revenue_t": 77322000,
    "revenue_t1": 71855000,
    "total_assets_t": 149692000,
    "net_income_t": 1894000,
    "cfo_t": 5872000
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/760326/000119312513112310/0001193125-13-112310-index.htm",
    "form": "10-K",
    "filed": "2013-03-18"
  }
}
P-05 ยท FY 2012-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 48.8% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-03-18) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2012-12-31": 0.4884,
    "2011-12-31": 0.7276,
    "2010-12-31": 0.7306
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-12-31": -0.2784,
    "2011-12-31": -0.5176,
    "2010-12-31": -0.5206
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/760326/000119312513112310/0001193125-13-112310-index.htm",
    "form": "10-K",
    "filed": "2013-03-18"
  }
}
P-12 ยท FY 2012-12-31 ยท CLEAN13.6

Restatement predictor

F-Score 0.41 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-03-18) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.409,
  "probability": 0.00151,
  "components": {
    "rsst": -0.0266,
    "drec": 0.0094,
    "dinv": null,
    "soft": 0.7021,
    "dcs": 0.0565,
    "droa": 0.0003,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/760326/000119312513112310/0001193125-13-112310-index.htm",
    "form": "10-K",
    "filed": "2013-03-18"
  }
}
P-13 ยท FY 2012-12-31 ยท CLEAN0.0

Zombie / distress

Interest coverage 57.23x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-03-18) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2012-12-31": 57.227,
    "2011-12-31": 72.624,
    "2010-12-31": 47.771,
    "2009-12-31": null
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 10.188,
  "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": 4292000,
    "interest_expense_t": 75000
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/760326/000119312513112310/0001193125-13-112310-index.htm",
    "form": "10-K",
    "filed": "2013-03-18"
  }
}