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OPLN

OPENLANE, Inc.
CIK 0001395942 · EDGAR ↗
cleanelevatedtriggeredno dataplanned
49.1
composite · 4 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-12 · FY 2025-12-31 · TRIGGERED62.9

Restatement predictor

F-Score 1.89 — misstatement risk 1.9x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-18) ↗
Evidence — inputs and thresholds
{
  "f_score": 1.887,
  "probability": 0.00698,
  "components": {
    "rsst": null,
    "drec": 0.0141,
    "dinv": null,
    "soft": 0.948,
    "dcs": 0.0448,
    "droa": 0.0138,
    "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/1395942/000139594226000006/0001395942-26-000006-index.htm",
    "form": "10-K",
    "filed": "2026-02-18"
  }
}
P-05 · FY 2025-12-31 · ELEVATED18.1

Tax arbitrage

ETR 7.5% vs 21% statutory — gap persistent across 1 of 2 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-18) ↗
Evidence — inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": 0.0754,
    "2024-12-31": 0.304
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": 0.1346,
    "2024-12-31": -0.094
  },
  "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/1395942/000139594226000006/0001395942-26-000006-index.htm",
    "form": "10-K",
    "filed": "2026-02-18"
  }
}
P-01 · FY 2025-12-31 · CLEAN32.9

Earnings quality

Beneish M-Score -2.35 — no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-18) ↗
Evidence — inputs and thresholds
{
  "m_score": -2.347,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.17,
    "GMI": 1,
    "AQI": 0.971,
    "SGI": 1.082,
    "DEPI": 0.832,
    "SGAI": 1.007,
    "LVGI": 1.195,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "GMI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 1934500000,
    "revenue_t1": 1788500000,
    "total_assets_t": 4724300000,
    "net_income_t": 177700000,
    "cfo_t": null
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1395942/000139594226000006/0001395942-26-000006-index.htm",
    "form": "10-K",
    "filed": "2026-02-18"
  }
}
P-13 · FY 2025-12-31 · CLEAN0.0

Zombie / distress

Interest coverage 10.86x — servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-18) ↗
Evidence — inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": 10.862,
    "2024-12-31": 8.358,
    "2023-12-31": -5.389,
    "2022-12-31": 2.356
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 1.666,
  "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": 196600000,
    "interest_expense_t": 18100000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1395942/000139594226000006/0001395942-26-000006-index.htm",
    "form": "10-K",
    "filed": "2026-02-18"
  }
}