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CIK 1556364

Owens Realty Mortgage, Inc.
CIK 0001556364 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
74.5
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.

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Signals

P-05 ยท FY 2018-12-31 ยท ELEVATED98.2

Tax arbitrage

ETR 7.5% vs 21% statutory โ€” gap persistent across 2 of 3 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2019-03-15) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2018-12-31": 0.0752,
    "2017-12-31": 0.3177,
    "2016-12-31": -0.3497
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2018-12-31": 0.1348,
    "2017-12-31": -0.1077,
    "2016-12-31": 0.5597
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2018-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1556364/000155636419000017/0001556364-19-000017-index.htm",
    "form": "10-K",
    "filed": "2019-03-15"
  }
}
P-01 ยท FY 2018-12-31 ยท CLEAN33.0

Earnings quality

Beneish M-Score -2.36 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2019-03-15) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.362,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1,
    "SGI": 1.081,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1,
    "TATA": 0.01
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "AQI",
    "DEPI",
    "SGAI",
    "LVGI"
  ],
  "sloan_accruals": 0.0091,
  "inputs": {
    "revenue_t": 16797021,
    "revenue_t1": 15533128,
    "total_assets_t": 209070040,
    "net_income_t": 6889531,
    "cfo_t": 4860977
  },
  "stale": false,
  "latest_filing_period": "2018-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1556364/000155636419000017/0001556364-19-000017-index.htm",
    "form": "10-K",
    "filed": "2019-03-15"
  }
}
P-12 ยท FY 2018-12-31 ยท CLEAN24.9

Restatement predictor

F-Score 0.75 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2019-03-15) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.746,
  "probability": 0.00276,
  "components": {
    "rsst": 0.0091,
    "drec": null,
    "dinv": null,
    "soft": 1,
    "dcs": 0.0814,
    "droa": -0.0034,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2018-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1556364/000155636419000017/0001556364-19-000017-index.htm",
    "form": "10-K",
    "filed": "2019-03-15"
  }
}
P-13 ยท FY 2018-12-31 ยท CLEAN0.0

Zombie / distress

Interest coverage 1.33x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2019-03-15) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2018-12-31": 1.331,
    "2017-12-31": 0.391,
    "2016-12-31": -1.317,
    "2015-12-31": 2.328
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 12.224,
  "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": 2838549,
    "interest_expense_t": 2132776
  },
  "stale": false,
  "latest_filing_period": "2018-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1556364/000155636419000017/0001556364-19-000017-index.htm",
    "form": "10-K",
    "filed": "2019-03-15"
  }
}