Uniti Group Inc.

UNITCIK 0002020795

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Financial snapshot

Revenue

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Operating margin

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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

Threshold met

FY 2025-12-31

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

Beneish M-Score -1.35 is above the -1.78 cut-off used in the original study

Trend: flat

P-01 inputs
Input	Value
model score (0–100)	66.9
m_score	-1.35
threshold	-1.78
ratios.DSRI	1
ratios.GMI	1
ratios.AQI	0.981
ratios.SGI	1.915
ratios.DEPI	1
ratios.SGAI	1.748
ratios.LVGI	0.758
ratios.TATA	0.079
defaulted_to_neutral	DSRI, GMI, DEPI
sloan_accruals	0.1102
inputs.revenue_t	2234500000
inputs.revenue_t1	1166900000
inputs.total_assets_t	12036700000
inputs.net_income_t	1304700000
inputs.cfo_t	350200000
stale	false
latest_filing_period	2025-12-31

Trend

10-K· 2026-03-02 Methodology

Restatement indicators

P-12 · Calculated

Threshold met

FY 2025-12-31

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

F-Score 2.37 is above the 1.85 reference level of the Dechow et al. model

Trend: flat

P-12 inputs
Input	Value
model score (0–100)	78.9
f_score	2.368
probability	0.00876
components.rsst	0.1102
components.drec	null
components.dinv	0.0051
components.soft	0.9956
components.dcs	0.9149
components.droa	0.0907
components.issue	1
model	Dechow et al. 2011, Model 1 (simplified RSST)
thresholds.elevated	1
thresholds.triggered	1.85
stale	false
latest_filing_period	2025-12-31

Trend

10-K· 2026-03-02 Methodology

Effective tax rate

P-05 · Calculated

Elevated

FY 2025-12-31

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 2 years

Trend: flat

P-05 inputs
Input	Value
model score (0–100)	100.0
etr_by_year.2025-12-31	-0.1168
etr_by_year.2024-12-31	-0.2306
statutory_rate	0.21
gap_by_year.2025-12-31	0.3268
gap_by_year.2024-12-31	0.4406
note	Low ETR can be fully legitimate; this flags persistence + magnitude for review.
stale	false
latest_filing_period	2025-12-31

Trend

10-K· 2026-03-02 Methodology

Interest coverage

P-13 · Calculated

Elevated

FY 2025-12-31

Whether operating earnings cover interest expense, and for how many consecutive years they did not.

Interest coverage 0.43x, below 1.0x

Trend: flat

P-13 inputs
Input	Value
model score (0–100)	44.1
icr_by_year.2025-12-31	0.435
icr_by_year.2024-12-31	1.148
icr_by_year.2023-12-31	0.785
consecutive_years_below_1	1
altman_z_double_prime	0.021
definitions.zombie	ICR<1 for 3+ consecutive FYs (BIS 2018)
definitions.z_distress	<1.1 distress, 1.1-2.6 gray, >2.6 safe
inputs.ebit_t	262000000
inputs.interest_expense_t	602800000
stale	false
latest_filing_period	2025-12-31

Trend

10-K· 2026-03-02 Methodology

Pension funding

P-07 · Calculated

Elevated

FY 2025-08-01

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

DB plan 81% funded — -$104M deficit

Trend: flat

P-07 inputs
Input	Value
model score (0–100)	38.0
benefit_obligation	545200000
plan_assets	441600000
funded_ratio	0.81
deficit	-103600000
deficit_vs_equity	null
thresholds.elevated	<90% funded
thresholds.triggered	<80% funded or deficit >25% of equity
stale	false
latest_filing_period	2025-12-31

Trend

10-K· 2026-03-02 Methodology

No stored result for Subsidiary jurisdictions, ESG disclosure support, Insider filing timing, Language change, Strategic-review language, Carbon-exposed assets. 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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