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CIK 1362925

Planet Payment Inc
CIK 0001362925 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
81.7
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-01 ยท FY 2016-12-31 ยท TRIGGERED74.9

Earnings quality

Beneish M-Score -1.35 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-03-09) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.349,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.919,
    "GMI": 0.892,
    "AQI": 1.576,
    "SGI": 1.029,
    "DEPI": 1.029,
    "SGAI": 0.994,
    "LVGI": 1.328,
    "TATA": 0.236
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": 0.2687,
  "inputs": {
    "revenue_t": 54337407,
    "revenue_t1": 52815088,
    "total_assets_t": 58583602,
    "net_income_t": 25072002,
    "cfo_t": 11223939
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1362925/000155837017001482/0001558370-17-001482-index.htm",
    "form": "10-K",
    "filed": "2017-03-09"
  }
}
P-05 ยท FY 2016-12-31 ยท ELEVATED100.0

Tax arbitrage

ETR -160.0% vs 21% statutory โ€” gap persistent across 2 of 3 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-03-09) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2016-12-31": -1.6002,
    "2015-12-31": -0.6211,
    "2014-12-31": 0.2021
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2016-12-31": 1.8102,
    "2015-12-31": 0.8311,
    "2014-12-31": 0.0079
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1362925/000155837017001482/0001558370-17-001482-index.htm",
    "form": "10-K",
    "filed": "2017-03-09"
  }
}
P-12 ยท FY 2016-12-31 ยท ELEVATED41.7

Restatement predictor

F-Score 1.25 โ€” misstatement risk 1.3x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-03-09) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.25,
  "probability": 0.00463,
  "components": {
    "rsst": 0.2687,
    "drec": -0.0067,
    "dinv": null,
    "soft": 0.7443,
    "dcs": 0.0354,
    "droa": 0.1951,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1362925/000155837017001482/0001558370-17-001482-index.htm",
    "form": "10-K",
    "filed": "2017-03-09"
  }
}
P-13 ยท FY 2016-12-31 ยท CLEAN0.0

Zombie / distress

Interest coverage 35.86x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-03-09) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2016-12-31": 35.861,
    "2015-12-31": 110.44,
    "2014-12-31": 59.64,
    "2013-12-31": 0.596
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 2.073,
  "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": 9821440,
    "interest_expense_t": 273873
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1362925/000155837017001482/0001558370-17-001482-index.htm",
    "form": "10-K",
    "filed": "2017-03-09"
  }
}