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ALSN

ALLISON TRANSMISSION HOLDINGS, INC.
CIK 0001411207 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
25.9
composite ยท 4 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 2025-12-31 ยท CLEAN19.6

Earnings quality

Beneish M-Score -2.81 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-24) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.813,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.991,
    "GMI": 0.975,
    "AQI": 0.875,
    "SGI": 0.933,
    "DEPI": 1.016,
    "SGAI": 1.212,
    "LVGI": 1.012,
    "TATA": -0.035
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0373,
  "inputs": {
    "revenue_t": 3010000000,
    "revenue_t1": 3225000000,
    "total_assets_t": 6082000000,
    "net_income_t": 623000000,
    "cfo_t": 836000000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1411207/000119312526065627/0001193125-26-065627-index.htm",
    "form": "10-K",
    "filed": "2026-02-24"
  }
}
P-05 ยท FY 2025-12-31 ยท CLEAN4.5

Tax arbitrage

ETR 22.5% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-24) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": 0.2251,
    "2024-12-31": 0.1851,
    "2023-12-31": 0.1862
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": -0.0151,
    "2024-12-31": 0.0249,
    "2023-12-31": 0.0238
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1411207/000119312526065627/0001193125-26-065627-index.htm",
    "form": "10-K",
    "filed": "2026-02-24"
  }
}
P-07 ยท FY 2024-06-30 ยท CLEAN0.0

Pension underfunding

[FY2024 data, stale โ€” no more recent pension disclosure in XBRL] DB plan 100% funded
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-24) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 30000000,
  "plan_assets": 30000000,
  "funded_ratio": 1,
  "deficit": 0,
  "deficit_vs_equity": null,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1411207/000119312526065627/0001193125-26-065627-index.htm",
    "form": "10-K",
    "filed": "2026-02-24"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN30.9

Restatement predictor

F-Score 0.93 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-24) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.928,
  "probability": 0.00343,
  "components": {
    "rsst": -0.0373,
    "drec": -0.0047,
    "dinv": 0.0002,
    "soft": 0.6125,
    "dcs": -0.0583,
    "droa": -0.0346,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1411207/000119312526065627/0001193125-26-065627-index.htm",
    "form": "10-K",
    "filed": "2026-02-24"
  }
}