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CIK 936402

Shire plc
CIK 0000936402 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
75.3
composite ยท 4 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-05 ยท FY 2017-12-31 ยท TRIGGERED100.0

Tax arbitrage

ETR -124.5% vs 21% statutory โ€” gap persistent across 3 of 3 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2018-02-20) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2017-12-31": -1.2452,
    "2016-12-31": -0.2594,
    "2015-12-31": 0.0333
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2017-12-31": 1.4552,
    "2016-12-31": 0.4694,
    "2015-12-31": 0.1767
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2017-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/936402/000093640218000007/0000936402-18-000007-index.htm",
    "form": "10-K",
    "filed": "2018-02-20"
  }
}
P-01 ยท FY 2017-12-31 ยท CLEAN32.7

Earnings quality

Beneish M-Score -2.35 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2018-02-20) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.355,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.865,
    "GMI": 0.964,
    "AQI": 0.998,
    "SGI": 1.33,
    "DEPI": 0.623,
    "SGAI": 0.88,
    "LVGI": 1.007,
    "TATA": 0
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": 0.0002,
  "inputs": {
    "revenue_t": 15160600000,
    "revenue_t1": 11396600000,
    "total_assets_t": 67756900000,
    "net_income_t": 4271500000,
    "cfo_t": 4256700000
  },
  "stale": false,
  "latest_filing_period": "2017-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/936402/000093640218000007/0000936402-18-000007-index.htm",
    "form": "10-K",
    "filed": "2018-02-20"
  }
}
P-12 ยท FY 2017-12-31 ยท CLEAN19.9

Restatement predictor

F-Score 0.60 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2018-02-20) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.596,
  "probability": 0.0022,
  "components": {
    "rsst": 0.0002,
    "drec": 0.0058,
    "dinv": -0.004,
    "soft": 0.8951,
    "dcs": 0.2958,
    "droa": 0.0582,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2017-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/936402/000093640218000007/0000936402-18-000007-index.htm",
    "form": "10-K",
    "filed": "2018-02-20"
  }
}
P-13 ยท FY 2017-12-31 ยท CLEAN0.0

Zombie / distress

Interest coverage 4.24x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2018-02-20) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2017-12-31": 4.241,
    "2016-12-31": 2.05,
    "2015-12-31": 34.123,
    "2014-12-31": 55.13
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 1.897,
  "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": 2455200000,
    "interest_expense_t": 578900000
  },
  "stale": false,
  "latest_filing_period": "2017-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/936402/000093640218000007/0000936402-18-000007-index.htm",
    "form": "10-K",
    "filed": "2018-02-20"
  }
}