CIK 775368

ALLEGHANY CORP /DE

CIK 0000775368 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

27.6

composite · 4 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 2011-12-31 · TRIGGERED70.6

Pension underfunding

[FY2011 data, stale — no more recent pension disclosure in XBRL] DB plan 12% funded — -$19M deficit (1% of equity)

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-02-25) ↗

Evidence — inputs and thresholds

{
  "benefit_obligation": 21600000,
  "plan_assets": 2700000,
  "funded_ratio": 0.125,
  "deficit": -18900000,
  "deficit_vs_equity": 0.0065,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": true,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/775368/000119312514067345/0001193125-14-067345-index.htm",
    "form": "10-K",
    "filed": "2014-02-25"
  }
}

P-01 · FY 2021-12-31 · CLEAN32.8

Earnings quality

Beneish M-Score -2.35 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2022-02-23) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.35,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1,
    "SGI": 1.349,
    "DEPI": 1.013,
    "SGAI": 1,
    "LVGI": 1.195,
    "TATA": -0.026
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "SGAI"
  ],
  "sloan_accruals": -0.027,
  "inputs": {
    "revenue_t": 12004105000,
    "revenue_t1": 8896719000,
    "total_assets_t": 32268675000,
    "net_income_t": 1034892000,
    "cfo_t": 1860233000
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/775368/000095017022001798/0000950170-22-001798-index.htm",
    "form": "10-K",
    "filed": "2022-02-23"
  }
}

P-05 · FY 2021-12-31 · CLEAN3.7

Tax arbitrage

ETR 20.0% — within normal range of statutory

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2022-02-23) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2021-12-31": 0.1996,
    "2020-12-31": 0.195,
    "2019-12-31": 0.2077
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2021-12-31": 0.0104,
    "2020-12-31": 0.015,
    "2019-12-31": 0.0023
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/775368/000095017022001798/0000950170-22-001798-index.htm",
    "form": "10-K",
    "filed": "2022-02-23"
  }
}

P-12 · FY 2021-12-31 · CLEAN22.8

Restatement predictor

F-Score 0.68 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2022-02-23) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.683,
  "probability": 0.00253,
  "components": {
    "rsst": -0.027,
    "drec": null,
    "dinv": null,
    "soft": 0.9618,
    "dcs": 0.3493,
    "droa": 0.0286,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/775368/000095017022001798/0000950170-22-001798-index.htm",
    "form": "10-K",
    "filed": "2022-02-23"
  }
}