CIK 1010858

Fairmount Santrol Holdings Inc.

CIK 0001010858 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

79.0

composite · 4 signals · ELEVATED

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-05 · FY 2017-12-31 · ELEVATED100.0

Tax arbitrage

ETR -9.4% vs 21% statutory — gap persistent across 1 of 1 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2018-03-13) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2017-12-31": -0.0944
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2017-12-31": 0.3044
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2017-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1010858/000156459018005434/0001564590-18-005434-index.htm",
    "form": "10-K",
    "filed": "2018-03-13"
  }
}

P-07 · FY 2017-12-31 · ELEVATED37.9

Pension underfunding

DB plan 81% funded — -$2M deficit (1% of equity)

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2018-03-13) ↗

Evidence — inputs and thresholds

{
  "benefit_obligation": 9617000,
  "plan_assets": 7820000,
  "funded_ratio": 0.8131,
  "deficit": -1797000,
  "deficit_vs_equity": 0.0056,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2017-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1010858/000156459018005434/0001564590-18-005434-index.htm",
    "form": "10-K",
    "filed": "2018-03-13"
  }
}

P-01 · FY 2017-12-31 · CLEAN34.8

Earnings quality

Beneish M-Score -2.28 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2018-03-13) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.282,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.108,
    "GMI": 0.45,
    "AQI": 0.914,
    "SGI": 1.794,
    "DEPI": 0.987,
    "SGAI": 0.798,
    "LVGI": 0.943,
    "TATA": -0.072
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0737,
  "inputs": {
    "revenue_t": 959795000,
    "revenue_t1": 535013000,
    "total_assets_t": 1265319000,
    "net_income_t": 53788000,
    "cfo_t": 144788000
  },
  "stale": false,
  "latest_filing_period": "2017-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1010858/000156459018005434/0001564590-18-005434-index.htm",
    "form": "10-K",
    "filed": "2018-03-13"
  }
}

P-12 · FY 2017-12-31 · CLEAN17.7

Restatement predictor

F-Score 0.53 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2018-03-13) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.53,
  "probability": 0.00196,
  "components": {
    "rsst": -0.0737,
    "drec": 0.0632,
    "dinv": 0.0145,
    "soft": 0.2781,
    "dcs": 0.6482,
    "droa": 0.1591,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2017-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1010858/000156459018005434/0001564590-18-005434-index.htm",
    "form": "10-K",
    "filed": "2018-03-13"
  }
}