CIK 909281

ONEOK Partners LP

CIK 0000909281 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

77.0

composite · 4 signals · TRIGGERED

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 · TRIGGERED100.0

Tax arbitrage

ETR 1.3% vs 21% statutory — gap persistent across 3 of 3 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2017-02-28) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2016-12-31": 0.0128,
    "2015-12-31": 0.0069,
    "2014-12-31": 0.0137
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2016-12-31": 0.1972,
    "2015-12-31": 0.2031,
    "2014-12-31": 0.1963
  },
  "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/909281/000090928117000015/0000909281-17-000015-index.htm",
    "form": "10-K",
    "filed": "2017-02-28"
  }
}

P-13 · FY 2016-12-31 · ELEVATED20.0

Zombie / distress

Altman Z'' 0.57 in the distress zone

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2017-02-28) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2016-12-31": 3.588,
    "2015-12-31": 2.945,
    "2014-12-31": 4.075,
    "2013-12-31": 3.805
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 0.565,
  "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": 1316124000,
    "interest_expense_t": 366789000
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/909281/000090928117000015/0000909281-17-000015-index.htm",
    "form": "10-K",
    "filed": "2017-02-28"
  }
}

P-01 · FY 2016-12-31 · CLEAN35.8

Earnings quality

Beneish M-Score -2.25 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2017-02-28) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.248,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.279,
    "GMI": 1.006,
    "AQI": 0.989,
    "SGI": 1.149,
    "DEPI": 0.924,
    "SGAI": 1,
    "LVGI": 1.063,
    "TATA": -0.027
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -0.0276,
  "inputs": {
    "revenue_t": 8918459000,
    "revenue_t1": 7761068000,
    "total_assets_t": 15469347000,
    "net_income_t": 1066767000,
    "cfo_t": 1486777000
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/909281/000090928117000015/0000909281-17-000015-index.htm",
    "form": "10-K",
    "filed": "2017-02-28"
  }
}

P-12 · FY 2016-12-31 · CLEAN14.0

Restatement predictor

F-Score 0.42 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2017-02-28) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.421,
  "probability": 0.00156,
  "components": {
    "rsst": -0.0276,
    "drec": 0.0183,
    "dinv": 0.0008,
    "soft": 0.1943,
    "dcs": 0.1132,
    "droa": 0.0295,
    "issue": 1
  },
  "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/909281/000090928117000015/0000909281-17-000015-index.htm",
    "form": "10-K",
    "filed": "2017-02-28"
  }
}