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ENTG

Entegris, Inc.
CIK 0001101302 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
73.0
composite ยท 5 signals ยท TRIGGERED

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.

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Signals

P-05 ยท FY 2025-12-31 ยท TRIGGERED99.3

Tax arbitrage

ETR 7.1% vs 21% statutory โ€” gap persistent across 3 of 3 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-11) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": 0.0707,
    "2024-12-31": 0.0879,
    "2023-12-31": -0.0486
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": 0.1393,
    "2024-12-31": 0.1221,
    "2023-12-31": 0.2586
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1101302/000110130226000012/0001101302-26-000012-index.htm",
    "form": "10-K",
    "filed": "2026-02-11"
  }
}
P-07 ยท FY 2021-12-31 ยท TRIGGERED70.0

Pension underfunding

[FY2021 data, stale โ€” no more recent pension disclosure in XBRL] DB plan 14% funded โ€” -$6M deficit
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2024-02-15) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 7050000,
  "plan_assets": 969000,
  "funded_ratio": 0.1374,
  "deficit": -6081000,
  "deficit_vs_equity": null,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1101302/000110130224000009/0001101302-24-000009-index.htm",
    "form": "10-K",
    "filed": "2024-02-15"
  }
}
P-01 ยท FY 2025-12-31 ยท CLEAN20.5

Earnings quality

Beneish M-Score -2.78 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-11) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.783,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.939,
    "GMI": 1.033,
    "AQI": 0.99,
    "SGI": 0.986,
    "DEPI": 0.932,
    "SGAI": 1.023,
    "LVGI": 0.934,
    "TATA": -0.055
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0549,
  "inputs": {
    "revenue_t": 3196600000,
    "revenue_t1": 3241200000,
    "total_assets_t": 8350500000,
    "net_income_t": 235600000,
    "cfo_t": 695400000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1101302/000110130226000012/0001101302-26-000012-index.htm",
    "form": "10-K",
    "filed": "2026-02-11"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN14.4

Restatement predictor

F-Score 0.43 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-11) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.433,
  "probability": 0.0016,
  "components": {
    "rsst": -0.0549,
    "drec": -0.0044,
    "dinv": 0.0006,
    "soft": 0.7609,
    "dcs": -0.0025,
    "droa": -0.0067,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1101302/000110130226000012/0001101302-26-000012-index.htm",
    "form": "10-K",
    "filed": "2026-02-11"
  }
}
P-13 ยท FY 2024-12-31 ยท CLEAN0.0

Zombie / distress

Interest coverage 2.48x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-11) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": null,
    "2024-12-31": 2.481,
    "2023-12-31": 1.598,
    "2022-12-31": 2.257
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 1.817,
  "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": 533900000,
    "interest_expense_t": 215217000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1101302/000110130226000012/0001101302-26-000012-index.htm",
    "form": "10-K",
    "filed": "2026-02-11"
  }
}