CIK 942650

TN-K ENERGY GROUP INC.

CIK 0000942650 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

79.2

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 2012-12-31 · ELEVATED67.2

Tax arbitrage

[FY2012 data, stale — no more recent pretax-income figure in XBRL] ETR 6.7% vs 21% statutory — gap persistent across 1 of 1 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-04-01) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2012-12-31": 0.0669
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-12-31": 0.1431
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/942650/000143774914005728/0001437749-14-005728-index.htm",
    "form": "10-K",
    "filed": "2014-04-01"
  }
}

P-13 · FY 2014-12-31 · ELEVATED100.0

Zombie / distress

Interest coverage -45.72x below 1.0

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2015-06-15) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2014-12-31": -45.719,
    "2013-12-31": -11.177,
    "2012-12-31": 40.986,
    "2011-12-31": -1.116
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": -44.513,
  "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": -659457,
    "interest_expense_t": 14424
  },
  "stale": false,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/942650/000143774915012255/0001437749-15-012255-index.htm",
    "form": "10-K",
    "filed": "2015-06-15"
  }
}

P-01 · FY 2014-12-31 · CLEAN26.9

Earnings quality

Beneish M-Score -2.56 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2015-06-15) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.559,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 3.033,
    "GMI": 1.396,
    "AQI": 1.176,
    "SGI": 0.335,
    "DEPI": 0.95,
    "SGAI": 1,
    "LVGI": 1.277,
    "TATA": -0.329
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -0.2881,
  "inputs": {
    "revenue_t": 195604,
    "revenue_t1": 584611,
    "total_assets_t": 1860133,
    "net_income_t": -673849,
    "cfo_t": -62019
  },
  "stale": false,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/942650/000143774915012255/0001437749-15-012255-index.htm",
    "form": "10-K",
    "filed": "2015-06-15"
  }
}

P-12 · FY 2014-12-31 · CLEAN17.2

Restatement predictor

F-Score 0.52 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2015-06-15) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.516,
  "probability": 0.00191,
  "components": {
    "rsst": -0.2881,
    "drec": 0.0001,
    "dinv": null,
    "soft": 0.8636,
    "dcs": -0.6658,
    "droa": -0.2852,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/942650/000143774915012255/0001437749-15-012255-index.htm",
    "form": "10-K",
    "filed": "2015-06-15"
  }
}