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RGCO

RGC Resources, Inc.
CIK 0001069533 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
49.0
composite ยท 4 signals ยท TRIGGERED

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 2025-09-30 ยท TRIGGERED66.4

Restatement predictor

F-Score 1.99 โ€” misstatement risk 2.0x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-12-04) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.992,
  "probability": 0.00737,
  "components": {
    "rsst": -0.0482,
    "drec": 0.0011,
    "dinv": null,
    "soft": 1,
    "dcs": 0.1222,
    "droa": 0.0036,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1069533/000143774925036827/0001437749-25-036827-index.htm",
    "form": "10-K",
    "filed": "2025-12-04"
  }
}
P-01 ยท FY 2025-09-30 ยท CLEAN25.1

Earnings quality

Beneish M-Score -2.62 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-12-04) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.622,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.958,
    "GMI": 1,
    "AQI": 1.008,
    "SGI": 1.126,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 0.99,
    "TATA": -0.048
  },
  "defaulted_to_neutral": [
    "GMI",
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": -0.0482,
  "inputs": {
    "revenue_t": 95334212,
    "revenue_t1": 84641232,
    "total_assets_t": 329839566,
    "net_income_t": 13279970,
    "cfo_t": 28948149
  },
  "stale": false,
  "latest_filing_period": "2025-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1069533/000143774925036827/0001437749-25-036827-index.htm",
    "form": "10-K",
    "filed": "2025-12-04"
  }
}
P-05 ยท FY 2025-09-30 ยท CLEAN0.0

Tax arbitrage

ETR 23.6% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-12-04) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-09-30": 0.2355,
    "2024-09-30": 0.2391,
    "2023-09-30": 0.2361
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-09-30": -0.0255,
    "2024-09-30": -0.0291,
    "2023-09-30": -0.0261
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1069533/000143774925036827/0001437749-25-036827-index.htm",
    "form": "10-K",
    "filed": "2025-12-04"
  }
}
P-13 ยท FY 2025-09-30 ยท CLEAN0.0

Zombie / distress

Interest coverage 2.82x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-12-04) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-09-30": 2.819,
    "2024-09-30": 2.626,
    "2023-09-30": 3.146,
    "2022-09-30": 3.316
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 1.221,
  "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": 18447501,
    "interest_expense_t": 6543511
  },
  "stale": false,
  "latest_filing_period": "2025-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1069533/000143774925036827/0001437749-25-036827-index.htm",
    "form": "10-K",
    "filed": "2025-12-04"
  }
}