Event-Driven Stocks

Westmoreland Resource Partners, LP

Energy · Bituminous Coal & Lignite Surface Mining · SEC filings ↗ · Compare ⊕

Signs3 good4 warning2 severedetails ↓

Financials

SEC XBRL · annual
 FY18FY17FY16FY15FY14FY13
Revenue$271.0M$315.6M$92.5M$384.7M$0$88.7M
Operating income−$96.8M$9.8M$818,000−$5.2M−$2.8M−$3.4M
Net income−$139.2M−$8.8M−$8.9M−$6.0M−$4.4M−$6.5M
Total assets$235.3M$347.4M$386.9M$417.3M$224.4M
Total liabilities$436.7M$409.0M$415.0M$404.1M$235.4M
Equity−$521,000$80,000−$189,000−$270,000$1.0M
EPS (diluted)
Shares out.1.3M1.3M5.7M5.7M10.5M

Reported figures from the company's SEC filings (XBRL). Blank where a line item isn't cleanly tagged — never estimated.

Key ratios

from filings · FY2018
Operating margin
−35.7%
Net margin
−51.4%
Return on equity
26714.6%
Return on assets
−59.2%
Return on capital (ROCE)
−51.5%
Liabilities / assets
185.6%
Debt / equity
Book value / share
$-0.41
Revenue growth (YoY)
−14.1%
Net income growth (YoY)

Computed from the company's own SEC figures — no market price, so these are facts, not a valuation. Book value per share is reported equity ÷ shares; it is not the stock price.

Financial health

forensic scores · FY2018
Accruals / assets
63.8%clean
Piotroski F-Score
5/9mixed

Altman Z″is a textbook bankruptcy-distress score from book values only (>2.6 safe · 1.1–2.6 grey · <1.1 distress). Accruals = (net income − operating cash flow) ÷ assets; persistently high accruals are an earnings-quality red flag. Beneish M-Scoreis an eight-ratio screen comparing this year with last (M > −1.78 = elevated manipulation-risk screen, not proof). Piotroski F-Scorecounts how many of nine fundamental-health checks pass (shown as passed / applicable; we use operating margin and total liabilities as documented proxies where the exact input isn't XBRL-tagged). Computed from SEC filings — descriptive factors, not advice or a forecast.

Quality score

EDS Score
37
/ 100
Profitability 20Growth 0Catalyst 33Earnings quality 100Financial strength 33

Our own multi-factor score from free SEC data — profitability, growth, financial strength, earnings quality, and event/ownership catalysts. No market price and no licensed model: each axis is the share of source-backed checks it passes. Descriptive factors, not advice or a forecast.

Signs

2 severe4 warning3 good
  • Negative shareholder equity
  • Filed a late-filing notice (Form NT) — missed an SEC deadline
  • Operating losses (negative operating margin)
  • Reported a net loss
  • Revenue declined year-over-year
  • High leverage (liabilities > 70% of assets)
  • Strong return on equity (>15%)
  • Positive operating cash flow
  • Clean earnings (low accruals)

Derived from the company's own SEC figures (fundamentals, forensic scores, filing discipline) — descriptive factors, not advice or a forecast.

Risk flags

late SEC filings

A Form NT means the company notified the SEC it would file a periodic report late — often an accounting, audit or liquidity warning sign. Also search SEC enforcement actions for this company.

Material events

SEC Form 8-K · most recent

Events the company reported on Form 8-K, labelled by the SEC item code it filed under — its own classification, not our interpretation.

Recent SEC filings

All filings ↗

Event-driven situations (2)

Spot an error in this record? Report it. Every correction is verified against the source filing before we change anything.