STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

CIK 1839998

American Oncology Network, Inc.
CIK 0001839998 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
78.1
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.

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 2022-12-31 ยท ELEVATED93.0

Tax arbitrage

[FY2022 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 0.0% vs 21% statutory โ€” gap persistent across 2 of 2 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2024-03-28) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2022-12-31": 0,
    "2021-12-31": 0.0548
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2022-12-31": 0.21,
    "2021-12-31": 0.1552
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2024-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1839998/000183999824000021/0001839998-24-000021-index.htm",
    "form": "10-K",
    "filed": "2024-03-28"
  }
}
P-12 ยท FY 2024-12-31 ยท ELEVATED58.0

Restatement predictor

F-Score 1.74 โ€” misstatement risk 1.7x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-03-27) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.74,
  "probability": 0.00644,
  "components": {
    "rsst": null,
    "drec": 0.0002,
    "dinv": 0.0382,
    "soft": 0.8664,
    "dcs": 0.3754,
    "droa": null,
    "issue": 1
  },
  "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/1839998/000162828025015237/0001628280-25-015237-index.htm",
    "form": "10-K",
    "filed": "2025-03-27"
  }
}
P-13 ยท FY 2023-12-31 ยท ELEVATED90.0

Zombie / distress

Interest coverage -7.66x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-03-27) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2024-12-31": null,
    "2023-12-31": -7.66,
    "2022-12-31": 1.629,
    "2021-12-31": 0.642
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": -0.945,
  "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": -49154000,
    "interest_expense_t": 6417000
  },
  "stale": false,
  "latest_filing_period": "2024-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1839998/000162828025015237/0001628280-25-015237-index.htm",
    "form": "10-K",
    "filed": "2025-03-27"
  }
}
P-01 ยท FY 2024-12-31 ยท CLEAN33.0

Earnings quality

Beneish M-Score -2.35 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-03-27) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.345,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.727,
    "GMI": 0.966,
    "AQI": 1.144,
    "SGI": 1.375,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 0.969,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "DEPI",
    "SGAI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 1759484000,
    "revenue_t1": 1279185000,
    "total_assets_t": 470328000,
    "net_income_t": null,
    "cfo_t": -4943000
  },
  "stale": false,
  "latest_filing_period": "2024-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1839998/000162828025015237/0001628280-25-015237-index.htm",
    "form": "10-K",
    "filed": "2025-03-27"
  }
}