STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

CIK 1794846

ATLAS CORP.
CIK 0001794846 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
76.6
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.

Chat with this filing โ†’

Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

Investigation memo โ€” generate one โ†’

Run the bounded investigation agent โ€” reads this company's signals and writes a short, cited summary.

Signals

P-05 ยท FY 2024-12-31 ยท TRIGGERED100.0

Tax arbitrage

ETR 0.2% vs 21% statutory โ€” gap persistent across 3 of 3 years
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2025-03-14) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2024-12-31": 0.0021,
    "2023-12-31": 0.0048,
    "2022-12-31": 0.0032
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2024-12-31": 0.2079,
    "2023-12-31": 0.2052,
    "2022-12-31": 0.2068
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2024-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1794846/000162828025012875/0001628280-25-012875-index.htm",
    "form": "20-F",
    "filed": "2025-03-14"
  }
}
P-01 ยท FY 2024-12-31 ยท ELEVATED40.2

Earnings quality

Beneish M-Score -2.09 in the elevated zone
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2025-03-14) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.092,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.137,
    "GMI": 1,
    "AQI": 0.733,
    "SGI": 1.351,
    "DEPI": 0.97,
    "SGAI": 1,
    "LVGI": 0.817,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "GMI",
    "SGAI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 2300100000,
    "revenue_t1": 1702800000,
    "total_assets_t": 17158200000,
    "net_income_t": 672300000,
    "cfo_t": null
  },
  "stale": false,
  "latest_filing_period": "2024-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1794846/000162828025012875/0001628280-25-012875-index.htm",
    "form": "20-F",
    "filed": "2025-03-14"
  }
}
P-13 ยท FY 2023-12-31 ยท ELEVATED20.0

Zombie / distress

Altman Z'' 0.84 in the distress zone
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2025-03-14) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2024-12-31": null,
    "2023-12-31": 2.082,
    "2022-12-31": 2.983,
    "2021-12-31": 3.867
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 0.838,
  "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": 782100000,
    "interest_expense_t": 375600000
  },
  "stale": false,
  "latest_filing_period": "2024-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1794846/000162828025012875/0001628280-25-012875-index.htm",
    "form": "20-F",
    "filed": "2025-03-14"
  }
}
P-12 ยท FY 2024-12-31 ยท CLEAN5.6

Restatement predictor

F-Score 0.17 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2025-03-14) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.169,
  "probability": 0.00063,
  "components": {
    "rsst": null,
    "drec": 0.0017,
    "dinv": 0.0004,
    "soft": 0.2346,
    "dcs": 0.3351,
    "droa": 0.0098,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2024-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1794846/000162828025012875/0001628280-25-012875-index.htm",
    "form": "20-F",
    "filed": "2025-03-14"
  }
}