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LUMN

LUMEN TECHNOLOGIES, INC.
CIK 0000018926 · EDGAR ↗
cleanelevatedtriggeredno dataplanned
84.6
composite · 3 signals · TRIGGERED

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-13 · FY 2025-12-31 · TRIGGERED100.0

Zombie / distress

Zombie: interest coverage below 1.0x for 4 consecutive years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-20) ↗
Evidence — inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": -0.632,
    "2024-12-31": 0.335,
    "2023-12-31": -8.276,
    "2022-12-31": 0.071
  },
  "consecutive_years_below_1": 4,
  "altman_z_double_prime": -1.624,
  "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": -812000000,
    "interest_expense_t": 1284000000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/18926/000001892626000014/0000018926-26-000014-index.htm",
    "form": "10-K",
    "filed": "2026-02-20"
  }
}
P-12 · FY 2025-12-31 · ELEVATED57.3

Restatement predictor

F-Score 1.72 — misstatement risk 1.7x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-20) ↗
Evidence — inputs and thresholds
{
  "f_score": 1.718,
  "probability": 0.00636,
  "components": {
    "rsst": -0.191,
    "drec": 0.0024,
    "dinv": null,
    "soft": 0.9708,
    "dcs": -0.0602,
    "droa": -0.049,
    "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/18926/000001892626000014/0000018926-26-000014-index.htm",
    "form": "10-K",
    "filed": "2026-02-20"
  }
}
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 2026-02-20) ↗
Evidence — inputs and thresholds
{
  "m_score": -2.551,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.128,
    "GMI": 1.051,
    "AQI": 2.97,
    "SGI": 0.946,
    "DEPI": 1,
    "SGAI": 1.138,
    "LVGI": 1.177,
    "TATA": -0.189
  },
  "defaulted_to_neutral": [
    "DEPI"
  ],
  "sloan_accruals": -0.191,
  "inputs": {
    "revenue_t": 12402000000,
    "revenue_t1": 13108000000,
    "total_assets_t": 34342000000,
    "net_income_t": -1739000000,
    "cfo_t": 4738000000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/18926/000001892626000014/0000018926-26-000014-index.htm",
    "form": "10-K",
    "filed": "2026-02-20"
  }
}