LIN Television Corporation

CIK 0000931058

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Financial snapshot

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Filings

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Analytical signals

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Calculations over this company’s filings, each compared with a stated threshold. They indicate where to read more closely; they are analytical evidence, not conclusions, and none implies wrongdoing.

Earnings quality

P-01 · Calculated

Elevated

FY 2013-12-31

How reported earnings relate to accruals and to changes in receivables, margins and asset quality.

Beneish M-Score -1.93 is above the -2.22 reference level used here

Trend: flat

P-01 inputs
Input	Value
model score (0–100)	49.4
m_score	-1.925
threshold	-1.78
ratios.DSRI	0.977
ratios.GMI	1
ratios.AQI	1.014
ratios.SGI	1.179
ratios.DEPI	0.672
ratios.SGAI	1.101
ratios.LVGI	0.842
ratios.TATA	0.088
defaulted_to_neutral	GMI
sloan_accruals	0.0888
inputs.revenue_t	652363000
inputs.revenue_t1	553462000
inputs.total_assets_t	1216850000
inputs.net_income_t	158113000
inputs.cfo_t	48967000
stale	false
latest_filing_period	2013-12-31

Trend

10-K· 2014-03-05 Methodology

Effective tax rate

P-05 · Calculated

Elevated

FY 2013-12-31

The gap between the effective and the statutory tax rate, and whether it persists across three years.

ETR outside 0-100% (a tax benefit, or tax above pretax income) vs 21% statutory — gap persistent across 2 of 3 years

Trend: flat

P-05 inputs
Input	Value
model score (0–100)	100.0
etr_by_year.2013-12-31	-4.0223
etr_by_year.2012-12-31	1.7991
etr_by_year.2011-12-31	-0.4767
statutory_rate	0.21
gap_by_year.2013-12-31	4.2323
gap_by_year.2012-12-31	-1.5891
gap_by_year.2011-12-31	0.6867
note	Low ETR can be fully legitimate; this flags persistence + magnitude for review.
stale	false
latest_filing_period	2013-12-31

Trend

10-K· 2014-03-05 Methodology

Pension funding

P-07 · Calculated

Elevated

FY 2013-12-31

The funded ratio of defined-benefit plans against shareholder equity.

DB plan 86% funded — -$18M deficit (20% of equity)

Trend: flat

P-07 inputs
Input	Value
model score (0–100)	47.8
benefit_obligation	125003000
plan_assets	107439000
funded_ratio	0.8595
deficit	-17564000
deficit_vs_equity	0.1971
thresholds.elevated	<90% funded
thresholds.triggered	<80% funded or deficit >25% of equity
stale	false
latest_filing_period	2013-12-31

Trend

10-K· 2014-03-05 Methodology

Restatement indicators

P-12 · Calculated

Elevated

FY 2013-12-31

How closely reported accruals and financing patterns resemble those of companies that later restated.

F-Score 1.39 is above the 1.0 reference level (the model's unconditional rate)

Trend: flat

P-12 inputs
Input	Value
model score (0–100)	46.3
f_score	1.39
probability	0.00514
components.rsst	0.0888
components.drec	0.0156
components.dinv	null
components.soft	0.808
components.dcs	0.1441
components.droa	0.144
components.issue	1
model	Dechow et al. 2011, Model 1 (simplified RSST)
thresholds.elevated	1
thresholds.triggered	1.85
stale	false
latest_filing_period	2013-12-31

Trend

10-K· 2014-03-05 Methodology

No stored result for Subsidiary jurisdictions, ESG disclosure support, Insider filing timing, Language change, Strategic-review language, Carbon-exposed assets, Interest coverage. Some signals are computed on request, and others need inputs this company’s filings do not tag; a missing result is not a finding either way.

Methodology and sources

Financial figures come from SEC XBRL company facts (annual reports). Choose any evidence marker to see the filing behind a value.
Filing text comes from SEC EDGAR. Browse this company on EDGAR ↗
Signals are calculated by Stratum from those filings. Some use AI to read filing text, and every AI claim must quote the document verbatim or it is discarded. Full methodology

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