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IPI

INTREPID POTASH, INC.
CIK 0001421461 · EDGAR ↗
cleanelevatedtriggeredno dataplanned
56.0
composite · 4 signals · ELEVATED

Every card below shows the score and the exact filing data it was computed from — 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 — never a guess.

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Signals

P-05 · FY 2025-12-31 · ELEVATED75.4

Tax arbitrage

ETR 4.6% vs 21% statutory — gap persistent across 1 of 1 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-05) ↗
Evidence — inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": 0.0464
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": 0.1636
  },
  "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/1421461/000142146126000008/0001421461-26-000008-index.htm",
    "form": "10-K",
    "filed": "2026-03-05"
  }
}
P-01 · FY 2025-12-31 · CLEAN27.1

Earnings quality

Beneish M-Score -2.55 — no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-05) ↗
Evidence — inputs and thresholds
{
  "m_score": -2.553,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.284,
    "GMI": 1,
    "AQI": 0.882,
    "SGI": 1.171,
    "DEPI": 0.913,
    "SGAI": 0.951,
    "LVGI": 1.328,
    "TATA": -0.071
  },
  "defaulted_to_neutral": [
    "GMI"
  ],
  "sloan_accruals": -0.0727,
  "inputs": {
    "revenue_t": 298328000,
    "revenue_t1": 254694000,
    "total_assets_t": 632179000,
    "net_income_t": 11185000,
    "cfo_t": 55779000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1421461/000142146126000008/0001421461-26-000008-index.htm",
    "form": "10-K",
    "filed": "2026-03-05"
  }
}
P-12 · FY 2025-12-31 · CLEAN4.7

Restatement predictor

F-Score 0.14 — at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-05) ↗
Evidence — inputs and thresholds
{
  "f_score": 0.14,
  "probability": 0.00052,
  "components": {
    "rsst": -0.0727,
    "drec": 0.0184,
    "dinv": -0.0011,
    "soft": 0.3383,
    "dcs": 0.1269,
    "droa": 0.3757,
    "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/1421461/000142146126000008/0001421461-26-000008-index.htm",
    "form": "10-K",
    "filed": "2026-03-05"
  }
}
P-13 · FY 2025-12-31 · CLEAN0.0

Zombie / distress

Interest coverage 45.97x — servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-05) ↗
Evidence — inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": 45.97,
    "2024-12-31": -177.304,
    "2023-12-31": null,
    "2022-12-31": 944.95
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 4.833,
  "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": 10665000,
    "interest_expense_t": 232000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1421461/000142146126000008/0001421461-26-000008-index.htm",
    "form": "10-K",
    "filed": "2026-03-05"
  }
}