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RAL

Ralliant Corporation
CIK 0002041385 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
72.3
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-07 ยท FY 2025-12-31 ยท TRIGGERED73.0

Pension underfunding

DB plan 61% funded โ€” -$49M deficit (3% of equity)
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-26) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 124300000,
  "plan_assets": 75500000,
  "funded_ratio": 0.6074,
  "deficit": -48800000,
  "deficit_vs_equity": 0.0299,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/2041385/000204138526000023/0002041385-26-000023-index.htm",
    "form": "10-K",
    "filed": "2026-02-26"
  }
}
P-12 ยท FY 2025-12-31 ยท ELEVATED54.7

Restatement predictor

F-Score 1.64 โ€” misstatement risk 1.6x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-26) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.64,
  "probability": 0.00607,
  "components": {
    "rsst": -0.3794,
    "drec": -0.002,
    "dinv": 0.0044,
    "soft": 0.8605,
    "dcs": -0.0359,
    "droa": -0.395,
    "issue": 1
  },
  "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/2041385/000204138526000023/0002041385-26-000023-index.htm",
    "form": "10-K",
    "filed": "2026-02-26"
  }
}
P-13 ยท FY 2025-12-31 ยท ELEVATED90.0

Zombie / distress

Interest coverage -36.63x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-26) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": -36.625,
    "2024-12-31": null,
    "2023-12-31": null
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": -2.758,
  "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": -1183000000,
    "interest_expense_t": 32300000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/2041385/000204138526000023/0002041385-26-000023-index.htm",
    "form": "10-K",
    "filed": "2026-02-26"
  }
}
P-01 ยท FY 2025-12-31 ยท CLEAN0.0

Earnings quality

Beneish M-Score -5.59 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-26) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -5.585,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.011,
    "GMI": 1.026,
    "AQI": 0.833,
    "SGI": 0.96,
    "DEPI": 1.03,
    "SGAI": 1.163,
    "LVGI": 4.114,
    "TATA": -0.424
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.3794,
  "inputs": {
    "revenue_t": 2068800000,
    "revenue_t1": 2154700000,
    "total_assets_t": 3821600000,
    "net_income_t": -1222500000,
    "cfo_t": 397600000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/2041385/000204138526000023/0002041385-26-000023-index.htm",
    "form": "10-K",
    "filed": "2026-02-26"
  }
}
P-05 ยท FY 2024-12-31 ยท CLEAN11.5

Tax arbitrage

ETR 18.0% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-26) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2024-12-31": 0.1803,
    "2023-12-31": 0.1824
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2024-12-31": 0.0297,
    "2023-12-31": 0.0276
  },
  "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/2041385/000204138526000023/0002041385-26-000023-index.htm",
    "form": "10-K",
    "filed": "2026-02-26"
  }
}