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RSRV

RESERVE PETROLEUM CO
CIK 0000083350 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
68.1
composite ยท 2 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-13 ยท FY 2023-12-31 ยท ELEVATED70.0

Zombie / distress

[FY2023 data, stale โ€” no more recent EBIT figure in XBRL] Interest coverage -18.72x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": null,
    "2024-12-31": null,
    "2023-12-31": -18.72,
    "2022-12-31": 186.248
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": 10.522,
  "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": -1271466,
    "interest_expense_t": 67919
  },
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/83350/000008335026000003/0000083350-26-000003-index.htm",
    "form": "10-K",
    "filed": "2026-03-31"
  }
}
P-05 ยท FY 2022-12-31 ยท CLEAN60.7

Tax arbitrage

[FY2022 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 21.3% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2023-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2022-12-31": 0.2126,
    "2021-12-31": -0.0459
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2022-12-31": -0.0026,
    "2021-12-31": 0.2559
  },
  "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/83350/000143774923008767/0001437749-23-008767-index.htm",
    "form": "10-K",
    "filed": "2023-03-31"
  }
}