CIK 932628

AMERIGAS PARTNERS LP

CIK 0000932628 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

77.9

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-05 · FY 2018-09-30 · TRIGGERED100.0

Tax arbitrage

ETR 2.1% vs 21% statutory — gap persistent across 3 of 3 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2018-11-20) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2018-09-30": 0.0213,
    "2017-09-30": 0.0121,
    "2016-09-30": -0.0075
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2018-09-30": 0.1887,
    "2017-09-30": 0.1979,
    "2016-09-30": 0.2175
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2018-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/932628/000093262818000022/0000932628-18-000022-index.htm",
    "form": "10-K",
    "filed": "2018-11-20"
  }
}

P-01 · FY 2018-09-30 · CLEAN20.9

Earnings quality

Beneish M-Score -2.77 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2018-11-20) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.768,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.908,
    "GMI": 1,
    "AQI": 0.986,
    "SGI": 1.151,
    "DEPI": 0.979,
    "SGAI": 1,
    "LVGI": 1.206,
    "TATA": -0.056
  },
  "defaulted_to_neutral": [
    "GMI",
    "SGAI"
  ],
  "sloan_accruals": -0.055,
  "inputs": {
    "revenue_t": 2822978000,
    "revenue_t1": 2453495000,
    "total_assets_t": 3925818000,
    "net_income_t": 190522000,
    "cfo_t": 410269000
  },
  "stale": false,
  "latest_filing_period": "2018-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/932628/000093262818000022/0000932628-18-000022-index.htm",
    "form": "10-K",
    "filed": "2018-11-20"
  }
}

P-12 · FY 2018-09-30 · CLEAN13.3

Restatement predictor

F-Score 0.40 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2018-11-20) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.4,
  "probability": 0.00148,
  "components": {
    "rsst": -0.055,
    "drec": 0.0022,
    "dinv": 0.0035,
    "soft": 0.7057,
    "dcs": 0.147,
    "droa": 0.0086,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2018-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/932628/000093262818000022/0000932628-18-000022-index.htm",
    "form": "10-K",
    "filed": "2018-11-20"
  }
}