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CIK 889570

UNITED ARTISTS THEATRE CIRCUIT INC /MD/
CIK 0000889570 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
11.5
composite ยท 3 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 2015-01-01 ยท CLEAN14.9

Earnings quality

Beneish M-Score -2.98 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-03-20) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.98,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.786,
    "GMI": 1,
    "AQI": 0.911,
    "SGI": 0.933,
    "DEPI": 1.11,
    "SGAI": 1,
    "LVGI": 0.878,
    "TATA": -0.056
  },
  "defaulted_to_neutral": [
    "GMI",
    "SGAI"
  ],
  "sloan_accruals": -0.0601,
  "inputs": {
    "revenue_t": 180600000,
    "revenue_t1": 193600000,
    "total_assets_t": 151300000,
    "net_income_t": 10100000,
    "cfo_t": 18500000
  },
  "stale": false,
  "latest_filing_period": "2015-01-01",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/889570/000088957015000003/0000889570-15-000003-index.htm",
    "form": "10-K",
    "filed": "2015-03-20"
  }
}
P-05 ยท FY 2015-01-01 ยท CLEAN0.0

Tax arbitrage

ETR 39.9% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-03-20) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2015-01-01": 0.3988,
    "2013-12-26": 0.4101,
    "2012-12-27": 0.5342
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2015-01-01": -0.1888,
    "2013-12-26": -0.2001,
    "2012-12-27": -0.3242
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2015-01-01",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/889570/000088957015000003/0000889570-15-000003-index.htm",
    "form": "10-K",
    "filed": "2015-03-20"
  }
}
P-12 ยท FY 2015-01-01 ยท CLEAN4.2

Restatement predictor

F-Score 0.13 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-03-20) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.127,
  "probability": 0.00047,
  "components": {
    "rsst": -0.0601,
    "drec": -0.0029,
    "dinv": null,
    "soft": 0.1527,
    "dcs": -0.0651,
    "droa": 0.0028,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2015-01-01",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/889570/000088957015000003/0000889570-15-000003-index.htm",
    "form": "10-K",
    "filed": "2015-03-20"
  }
}