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CIK 941138

UNS ENERGY CORP
CIK 0000941138 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
45.1
composite ยท 5 signals ยท ELEVATED

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-07 ยท FY 2011-12-31 ยท TRIGGERED54.7

Pension underfunding

[FY2011 data, stale โ€” no more recent pension disclosure in XBRL] DB plan 77% funded โ€” -$74M deficit (8% of equity)
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-02-25) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 319000000,
  "plan_assets": 245000000,
  "funded_ratio": 0.768,
  "deficit": -74000000,
  "deficit_vs_equity": 0.0833,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": true,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/941138/000094113814000045/0000941138-14-000045-index.htm",
    "form": "10-K",
    "filed": "2014-02-25"
  }
}
P-12 ยท FY 2013-12-31 ยท ELEVATED61.5

Restatement predictor

F-Score 1.85 โ€” misstatement risk 1.8x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-02-25) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.846,
  "probability": 0.00683,
  "components": {
    "rsst": -0.0697,
    "drec": null,
    "dinv": null,
    "soft": 0.9825,
    "dcs": 0.0156,
    "droa": 0.0079,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/941138/000094113814000045/0000941138-14-000045-index.htm",
    "form": "10-K",
    "filed": "2014-02-25"
  }
}
P-01 ยท FY 2013-12-31 ยท CLEAN20.3

Earnings quality

Beneish M-Score -2.79 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-02-25) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.789,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1.021,
    "SGI": 1.016,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1.033,
    "TATA": -0.069
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": -0.0697,
  "inputs": {
    "revenue_t": 1484560000,
    "revenue_t1": 1461766000,
    "total_assets_t": 4273069000,
    "net_income_t": 127478000,
    "cfo_t": 420512000
  },
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/941138/000094113814000045/0000941138-14-000045-index.htm",
    "form": "10-K",
    "filed": "2014-02-25"
  }
}
P-05 ยท FY 2013-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 31.4% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-02-25) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2013-12-31": 0.3143,
    "2012-12-31": 0.38,
    "2011-12-31": 0.3784
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2013-12-31": -0.1043,
    "2012-12-31": -0.17,
    "2011-12-31": -0.1684
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/941138/000094113814000045/0000941138-14-000045-index.htm",
    "form": "10-K",
    "filed": "2014-02-25"
  }
}
P-13 ยท FY 2013-12-31 ยท CLEAN0.0

Zombie / distress

Interest coverage 2.91x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-02-25) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2013-12-31": 2.908,
    "2012-12-31": 2.39,
    "2011-12-31": 2.507,
    "2010-12-31": 2.681
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 1.163,
  "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": 271496000,
    "interest_expense_t": 93375000
  },
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/941138/000094113814000045/0000941138-14-000045-index.htm",
    "form": "10-K",
    "filed": "2014-02-25"
  }
}