CIK 875296

LAPOLLA INDUSTRIES INC

CIK 0000875296 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

59.5

composite · 4 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 2016-12-31 · ELEVATED75.4

Tax arbitrage

ETR 4.6% vs 21% statutory — gap persistent across 1 of 1 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2017-02-15) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2016-12-31": 0.0465
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2016-12-31": 0.1635
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/875296/000162828017001384/0001628280-17-001384-index.htm",
    "form": "10-K",
    "filed": "2017-02-15"
  }
}

P-13 · FY 2016-12-31 · ELEVATED20.0

Zombie / distress

Altman Z'' -4.06 in the distress zone

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2017-02-15) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2016-12-31": 10.424,
    "2015-12-31": 1.806,
    "2014-12-31": -1.389,
    "2013-12-31": -0.665
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": -4.062,
  "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": 7797000,
    "interest_expense_t": 748000
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/875296/000162828017001384/0001628280-17-001384-index.htm",
    "form": "10-K",
    "filed": "2017-02-15"
  }
}

P-01 · FY 2016-12-31 · CLEAN28.6

Earnings quality

Beneish M-Score -2.50 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2017-02-15) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.499,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.138,
    "GMI": 0.806,
    "AQI": 0.88,
    "SGI": 1.098,
    "DEPI": 1.321,
    "SGAI": 0.986,
    "LVGI": 0.93,
    "TATA": -0.031
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0329,
  "inputs": {
    "revenue_t": 86386000,
    "revenue_t1": 78649000,
    "total_assets_t": 29395000,
    "net_income_t": 6378000,
    "cfo_t": 7289000
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/875296/000162828017001384/0001628280-17-001384-index.htm",
    "form": "10-K",
    "filed": "2017-02-15"
  }
}

P-12 · FY 2016-12-31 · CLEAN18.7

Restatement predictor

F-Score 0.56 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2017-02-15) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.562,
  "probability": 0.00208,
  "components": {
    "rsst": -0.0329,
    "drec": 0.0903,
    "dinv": -0.0565,
    "soft": 0.9079,
    "dcs": 0.0666,
    "droa": 0.2392,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/875296/000162828017001384/0001628280-17-001384-index.htm",
    "form": "10-K",
    "filed": "2017-02-15"
  }
}