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CIK 825788

DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP
CIK 0000825788 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
100.0
composite ยท 2 signals ยท TRIGGERED

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 2024-12-31 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 22.75 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-04-15) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 22.747,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1,
    "SGI": 0.318,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1,
    "TATA": 5.522
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "AQI",
    "DEPI",
    "SGAI",
    "LVGI"
  ],
  "sloan_accruals": 4.936,
  "inputs": {
    "revenue_t": 370462,
    "revenue_t1": 1164512,
    "total_assets_t": 1385153,
    "net_income_t": 7686814,
    "cfo_t": 38592
  },
  "stale": false,
  "latest_filing_period": "2024-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/825788/000164117225004893/0001641172-25-004893-index.htm",
    "form": "10-K",
    "filed": "2025-04-15"
  }
}
P-12 ยท FY 2024-12-31 ยท TRIGGERED100.0

Restatement predictor

F-Score 37.48 โ€” misstatement risk 37.5x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-04-15) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 37.48,
  "probability": 0.13868,
  "components": {
    "rsst": 4.936,
    "drec": null,
    "dinv": null,
    "soft": 0.392,
    "dcs": -0.6819,
    "droa": -1.618,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2024-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/825788/000164117225004893/0001641172-25-004893-index.htm",
    "form": "10-K",
    "filed": "2025-04-15"
  }
}