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CIK 946647

PREMIER FINANCIAL CORP
CIK 0000946647 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
57.0
composite ยท 2 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-07 ยท FY 2024-12-31 ยท TRIGGERED70.2

Pension underfunding

DB plan 0% funded โ€” -$2M deficit (0% of equity)
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-02-28) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 1879000,
  "plan_assets": 0,
  "funded_ratio": 0,
  "deficit": -1879000,
  "deficit_vs_equity": 0.0019,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2024-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/946647/000095017025029956/0000950170-25-029956-index.htm",
    "form": "10-K",
    "filed": "2025-02-28"
  }
}
P-05 ยท FY 2024-12-31 ยท CLEAN4.4

Tax arbitrage

ETR 20.4% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-02-28) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2024-12-31": 0.2038,
    "2023-12-31": 0.2021,
    "2022-12-31": 0.1908
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2024-12-31": 0.0062,
    "2023-12-31": 0.0079,
    "2022-12-31": 0.0192
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2024-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/946647/000095017025029956/0000950170-25-029956-index.htm",
    "form": "10-K",
    "filed": "2025-02-28"
  }
}