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COKE

COCA-COLA CONSOLIDATED, INC.
CIK 0000317540 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
12.4
composite ยท 5 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-07 ยท FY 2016-01-03 ยท ELEVATED56.3

Pension underfunding

[FY2016 data, stale โ€” no more recent pension disclosure in XBRL] DB plan 82% funded โ€” -$47M deficit (20% of equity)
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-03-18) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 261469000,
  "plan_assets": 213378000,
  "funded_ratio": 0.8161,
  "deficit": -47414000,
  "deficit_vs_equity": 0.1951,
  "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/317540/000156459016015048/0001564590-16-015048-index.htm",
    "form": "10-K",
    "filed": "2016-03-18"
  }
}
P-13 ยท FY 2023-12-31 ยท ELEVATED70.0

Zombie / distress

[FY2023 data, stale โ€” no more recent EBIT figure in XBRL] Interest coverage -908.99x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-18) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": null,
    "2024-12-31": null,
    "2023-12-31": -908.988,
    "2022-12-31": 25.857
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": 3.802,
  "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": 834451000,
    "interest_expense_t": -918000
  },
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/317540/000162828026009057/0001628280-26-009057-index.htm",
    "form": "10-K",
    "filed": "2026-02-18"
  }
}
P-01 ยท FY 2025-12-31 ยท CLEAN15.2

Earnings quality

Beneish M-Score -2.97 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-18) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.969,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1.004,
    "AQI": 1.246,
    "SGI": 1.048,
    "DEPI": 0.938,
    "SGAI": 1.001,
    "LVGI": 1.713,
    "TATA": -0.084
  },
  "defaulted_to_neutral": [
    "DSRI"
  ],
  "sloan_accruals": -0.0751,
  "inputs": {
    "revenue_t": 7228055000,
    "revenue_t1": 6899716000,
    "total_assets_t": 4302998000,
    "net_income_t": 570582000,
    "cfo_t": 931904000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/317540/000162828026009057/0001628280-26-009057-index.htm",
    "form": "10-K",
    "filed": "2026-02-18"
  }
}
P-05 ยท FY 2025-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 26.2% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-18) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": 0.2618,
    "2024-12-31": 0.2609,
    "2023-12-31": 0.2675
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": -0.0518,
    "2024-12-31": -0.0509,
    "2023-12-31": -0.0575
  },
  "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/317540/000162828026009057/0001628280-26-009057-index.htm",
    "form": "10-K",
    "filed": "2026-02-18"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN9.6

Restatement predictor

F-Score 0.29 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-18) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.288,
  "probability": 0.00106,
  "components": {
    "rsst": -0.0751,
    "drec": null,
    "dinv": 0.0012,
    "soft": 0.5616,
    "dcs": 0.0476,
    "droa": 0.0134,
    "issue": 0
  },
  "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/317540/000162828026009057/0001628280-26-009057-index.htm",
    "form": "10-K",
    "filed": "2026-02-18"
  }
}