CIK 830122

VIDLER WATER RESOURCES, INC.

CIK 0000830122 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

88.9

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 2021-12-31 · TRIGGERED91.2

Earnings quality

Beneish M-Score -0.41 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 10-K/A on SEC.gov (filed 2022-05-02) ↗

Evidence — inputs and thresholds

{
  "m_score": -0.408,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1,
    "SGI": 3.04,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1,
    "TATA": 0.054
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "AQI",
    "DEPI",
    "SGAI",
    "LVGI"
  ],
  "sloan_accruals": 0.0582,
  "inputs": {
    "revenue_t": 29220000,
    "revenue_t1": 9612000,
    "total_assets_t": 212658000,
    "net_income_t": 32910000,
    "cfo_t": 21462000
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/830122/000083012222000026/0000830122-22-000026-index.htm",
    "form": "10-K/A",
    "filed": "2022-05-02"
  }
}

P-05 · FY 2021-12-31 · ELEVATED100.0

Tax arbitrage

ETR -122.4% vs 21% statutory — gap persistent across 2 of 2 years

trend: flat

Trend

Source: 10-K/A on SEC.gov (filed 2022-05-02) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2021-12-31": -1.2236,
    "2020-12-31": -13.9716
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2021-12-31": 1.4336,
    "2020-12-31": 14.1816
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/830122/000083012222000026/0000830122-22-000026-index.htm",
    "form": "10-K/A",
    "filed": "2022-05-02"
  }
}

P-12 · FY 2021-12-31 · CLEAN25.3

Restatement predictor

F-Score 0.76 — at or below the population base rate

trend: flat

Trend

Source: 10-K/A on SEC.gov (filed 2022-05-02) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.758,
  "probability": 0.0028,
  "components": {
    "rsst": 0.0582,
    "drec": null,
    "dinv": null,
    "soft": 0.8675,
    "dcs": 2.04,
    "droa": 0.0993,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/830122/000083012222000026/0000830122-22-000026-index.htm",
    "form": "10-K/A",
    "filed": "2022-05-02"
  }
}