STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

CNR

Core Natural Resources, Inc.
CIK 0001710366 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
57.6
composite ยท 3 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.

Chat with this filing โ†’

Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

Investigation memo โ€” generate one โ†’

Run the bounded investigation agent โ€” reads this company's signals and writes a short, cited summary.

Signals

P-12 ยท FY 2025-12-31 ยท TRIGGERED73.8

Restatement predictor

F-Score 2.21 โ€” misstatement risk 2.2x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-17) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 2.214,
  "probability": 0.00819,
  "components": {
    "rsst": -0.1019,
    "drec": 0.0472,
    "dinv": 0.0618,
    "soft": 0.9295,
    "dcs": null,
    "droa": -0.1245,
    "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/1710366/000171036626000007/0001710366-26-000007-index.htm",
    "form": "10-K",
    "filed": "2026-02-17"
  }
}
P-05 ยท FY 2024-12-31 ยท CLEAN25.9

Tax arbitrage

ETR 13.4% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-02-20) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2024-12-31": 0.1338,
    "2023-12-31": 0.1568
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2024-12-31": 0.0762,
    "2023-12-31": 0.0532
  },
  "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/1710366/000171036625000010/0001710366-25-000010-index.htm",
    "form": "10-K",
    "filed": "2025-02-20"
  }
}
P-13 ยท FY 2024-12-31 ยท CLEAN0.0

Zombie / distress

Interest coverage 15.82x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-02-20) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": null,
    "2024-12-31": 15.817,
    "2023-12-31": 27.394
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 3.999,
  "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": 351000000,
    "interest_expense_t": 22192000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1710366/000171036625000010/0001710366-25-000010-index.htm",
    "form": "10-K",
    "filed": "2025-02-20"
  }
}