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OTTR

OTTER TAIL CORPORATION
CIK 0001466593 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
45.3
composite ยท 4 signals ยท ELEVATED

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-12 ยท FY 2025-12-31 ยท ELEVATED50.7

Restatement predictor

F-Score 1.52 โ€” misstatement risk 1.5x the base rate
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2026-02-23) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.52,
  "probability": 0.00562,
  "components": {
    "rsst": -0.0289,
    "drec": null,
    "dinv": 0.0026,
    "soft": 0.8593,
    "dcs": -0.0228,
    "droa": -0.013,
    "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/1466593/000146659326000015/0001466593-26-000015-index.htm",
    "form": "10-K/A",
    "filed": "2026-02-23"
  }
}
P-01 ยท FY 2025-12-31 ยท CLEAN23.6

Earnings quality

Beneish M-Score -2.68 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2026-02-23) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.676,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 0.97,
    "SGI": 0.977,
    "DEPI": 0.919,
    "SGAI": 1.055,
    "LVGI": 1.044,
    "TATA": -0.028
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI"
  ],
  "sloan_accruals": -0.0289,
  "inputs": {
    "revenue_t": 1299640000,
    "revenue_t1": 1329973000,
    "total_assets_t": 3964279000,
    "net_income_t": 275893000,
    "cfo_t": 385985000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1466593/000146659326000015/0001466593-26-000015-index.htm",
    "form": "10-K/A",
    "filed": "2026-02-23"
  }
}
P-05 ยท FY 2021-12-31 ยท CLEAN15.9

Tax arbitrage

[FY2021 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 16.9% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2024-02-14) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2021-12-31": 0.1694,
    "2020-12-31": 0.1741,
    "2019-12-31": 0.1672
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2021-12-31": 0.0406,
    "2020-12-31": 0.0359,
    "2019-12-31": 0.0428
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1466593/000146659324000039/0001466593-24-000039-index.htm",
    "form": "10-K",
    "filed": "2024-02-14"
  }
}
P-13 ยท FY 2023-12-31 ยท CLEAN0.0

Zombie / distress

[FY2023 data, stale โ€” no more recent EBIT figure in XBRL] Interest coverage 10.03x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2026-02-23) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": null,
    "2024-12-31": null,
    "2023-12-31": 10.03,
    "2022-12-31": 10.841
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 3.457,
  "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": 377919000,
    "interest_expense_t": 37677000
  },
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1466593/000146659326000015/0001466593-26-000015-index.htm",
    "form": "10-K/A",
    "filed": "2026-02-23"
  }
}