STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

ROCK

GIBRALTAR INDUSTRIES, INC.
CIK 0000912562 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
39.4
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.

Chat with this filing โ†’

Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

Investigation memo โ€” generate one โ†’

Run the bounded investigation agent โ€” reads this company's signals and writes a short, cited summary.

Signals

P-07 ยท FY 2017-12-31 ยท TRIGGERED70.2

Pension underfunding

[FY2017 data, stale โ€” no more recent pension disclosure in XBRL] DB plan 0% funded โ€” -$1M deficit (0% of equity)
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2020-02-28) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 1070000,
  "plan_assets": 0,
  "funded_ratio": 0,
  "deficit": -1070000,
  "deficit_vs_equity": 0.002,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/912562/000091256220000007/0000912562-20-000007-index.htm",
    "form": "10-K",
    "filed": "2020-02-28"
  }
}
P-12 ยท FY 2025-12-31 ยท ELEVATED50.1

Restatement predictor

F-Score 1.50 โ€” misstatement risk 1.5x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-26) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.504,
  "probability": 0.00556,
  "components": {
    "rsst": -0.1503,
    "drec": 0.0039,
    "dinv": 0.0167,
    "soft": 0.8233,
    "dcs": 0.1043,
    "droa": -0.1286,
    "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/912562/000091256226000025/0000912562-26-000025-index.htm",
    "form": "10-K",
    "filed": "2026-02-26"
  }
}
P-01 ยท FY 2025-12-31 ยท CLEAN19.9

Earnings quality

Beneish M-Score -2.80 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-26) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.802,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.944,
    "GMI": 1.096,
    "AQI": 0.949,
    "SGI": 1.11,
    "DEPI": 0.967,
    "SGAI": 1.056,
    "LVGI": 1.463,
    "TATA": -0.05
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.1503,
  "inputs": {
    "revenue_t": 1135501000,
    "revenue_t1": 1023359000,
    "total_assets_t": 1393603000,
    "net_income_t": -44388000,
    "cfo_t": 167001000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/912562/000091256226000025/0000912562-26-000025-index.htm",
    "form": "10-K",
    "filed": "2026-02-26"
  }
}
P-05 ยท FY 2025-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 22.9% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-26) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": 0.2293,
    "2024-12-31": 0.2102,
    "2023-12-31": 0.2608
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": -0.0193,
    "2024-12-31": -0.0002,
    "2023-12-31": -0.0508
  },
  "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/912562/000091256226000025/0000912562-26-000025-index.htm",
    "form": "10-K",
    "filed": "2026-02-26"
  }
}