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PFBX

PEOPLES FINANCIAL CORPORATION
CIK 0000770460 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
100.0
composite ยท 2 signals ยท CLEAN

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-07 ยท FY 2018-12-31 ยท TRIGGERED74.1

Pension underfunding

[FY2018 data, stale โ€” no more recent pension disclosure in XBRL] DB plan 0% funded โ€” -$4M deficit (4% of equity)
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2020-03-13) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 3571000,
  "plan_assets": 0,
  "funded_ratio": 0,
  "deficit": -3571000,
  "deficit_vs_equity": 0.0411,
  "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/770460/000143774920005127/0001437749-20-005127-index.htm",
    "form": "10-K",
    "filed": "2020-03-13"
  }
}
P-05 ยท FY 2025-12-31 ยท CLEAN100.0

Tax arbitrage

ETR 18.7% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-18) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": 0.1871,
    "2024-12-31": -1.5899,
    "2023-12-31": 0.1879
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": 0.0229,
    "2024-12-31": 1.7999,
    "2023-12-31": 0.0221
  },
  "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/770460/000110465926030236/0001104659-26-030236-index.htm",
    "form": "10-K",
    "filed": "2026-03-18"
  }
}