CIK 931336

DEAN FOODS COMPANY

CIK 0000931336 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

77.0

composite · 4 signals · ELEVATED

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-05 · FY 2017-12-31 · ELEVATED100.0

Tax arbitrage

[FY2017 data, stale — no more recent pretax-income figure in XBRL] ETR -123.2% vs 21% statutory — gap persistent across 1 of 1 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2020-03-20) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2017-12-31": -1.2324
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2017-12-31": 1.4424
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2019-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/931336/000093133620000006/0000931336-20-000006-index.htm",
    "form": "10-K",
    "filed": "2020-03-20"
  }
}

P-13 · FY 2019-12-31 · ELEVATED100.0

Zombie / distress

Interest coverage -5.82x below 1.0

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2020-03-20) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2019-12-31": -5.815,
    "2018-12-31": -5.584,
    "2017-12-31": 1.348,
    "2016-12-31": 4.016
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": -2.862,
  "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": -399684000,
    "interest_expense_t": 68730000
  },
  "stale": false,
  "latest_filing_period": "2019-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/931336/000093133620000006/0000931336-20-000006-index.htm",
    "form": "10-K",
    "filed": "2020-03-20"
  }
}

P-01 · FY 2019-12-31 · CLEAN18.2

Earnings quality

Beneish M-Score -2.86 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2020-03-20) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.863,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.031,
    "GMI": 1.086,
    "AQI": 2.098,
    "SGI": 0.945,
    "DEPI": 0.873,
    "SGAI": 1,
    "LVGI": 0.649,
    "TATA": -0.203
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -0.2082,
  "inputs": {
    "revenue_t": 7328663000,
    "revenue_t1": 7755283000,
    "total_assets_t": 2228557000,
    "net_income_t": -499942000,
    "cfo_t": -47336000
  },
  "stale": false,
  "latest_filing_period": "2019-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/931336/000093133620000006/0000931336-20-000006-index.htm",
    "form": "10-K",
    "filed": "2020-03-20"
  }
}

P-12 · FY 2019-12-31 · CLEAN9.6

Restatement predictor

F-Score 0.29 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2020-03-20) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.288,
  "probability": 0.00107,
  "components": {
    "rsst": -0.2082,
    "drec": -0.007,
    "dinv": -0.0023,
    "soft": 0.596,
    "dcs": -0.0531,
    "droa": -0.07,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2019-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/931336/000093133620000006/0000931336-20-000006-index.htm",
    "form": "10-K",
    "filed": "2020-03-20"
  }
}