CIK 1500554

AMERICAN REALTY CAPITAL - RETAIL CENTERS OF AMERICA, INC.

CIK 0001500554 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

81.3

composite · 3 signals · TRIGGERED

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-01 · FY 2015-12-31 · TRIGGERED95.8

Earnings quality

Beneish M-Score -0.15 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2016-03-11) ↗

Evidence — inputs and thresholds

{
  "m_score": -0.148,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1,
    "SGI": 3.742,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1,
    "TATA": -0.024
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "AQI",
    "DEPI",
    "SGAI",
    "LVGI"
  ],
  "sloan_accruals": -0.0281,
  "inputs": {
    "revenue_t": 105178000,
    "revenue_t1": 28109000,
    "total_assets_t": 1286847000,
    "net_income_t": -1393000,
    "cfo_t": 29858000
  },
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1500554/000150055416000023/0001500554-16-000023-index.htm",
    "form": "10-K",
    "filed": "2016-03-11"
  }
}

P-13 · FY 2015-12-31 · TRIGGERED47.3

Zombie / distress

Zombie: interest coverage below 1.0x for 4 consecutive years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2016-03-11) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2015-12-31": 0.709,
    "2014-12-31": -2.247,
    "2013-12-31": -0.657,
    "2012-12-31": -1.643
  },
  "consecutive_years_below_1": 4,
  "altman_z_double_prime": 1.17,
  "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": 5939000,
    "interest_expense_t": 8374000
  },
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1500554/000150055416000023/0001500554-16-000023-index.htm",
    "form": "10-K",
    "filed": "2016-03-11"
  }
}

P-12 · FY 2015-12-31 · ELEVATED35.2

Restatement predictor

F-Score 1.06 — misstatement risk 1.1x the base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2016-03-11) ↗

Evidence — inputs and thresholds

{
  "f_score": 1.057,
  "probability": 0.00391,
  "components": {
    "rsst": -0.0281,
    "drec": null,
    "dinv": null,
    "soft": 0.9689,
    "dcs": 2.7418,
    "droa": 0.0124,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1500554/000150055416000023/0001500554-16-000023-index.htm",
    "form": "10-K",
    "filed": "2016-03-11"
  }
}