CIK 1040792

Helios & Matheson Analytics Inc.

CIK 0001040792 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

85.3

composite · 3 signals · TRIGGERED

Every card below shows the score and the exact filing data it was computed from — 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 — never a guess.

Chat with this filing →

Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

Investigation memo — generate one →

Run the bounded investigation agent — reads this company's signals and writes a short, cited summary.

Signals

P-01 · FY 2017-12-31 · TRIGGERED100.0

Earnings quality

Beneish M-Score 31.12 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2018-04-17) ↗

Evidence — inputs and thresholds

{
  "m_score": 31.115,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 43.364,
    "GMI": 1,
    "AQI": 0.894,
    "SGI": 1.545,
    "DEPI": 1,
    "SGAI": 6.416,
    "LVGI": 5.612,
    "TATA": -0.723
  },
  "defaulted_to_neutral": [
    "GMI",
    "DEPI"
  ],
  "sloan_accruals": -1.3285,
  "inputs": {
    "revenue_t": 10441567,
    "revenue_t1": 6759700,
    "total_assets_t": 164032588,
    "net_income_t": -145974534,
    "cfo_t": -27378690
  },
  "stale": false,
  "latest_filing_period": "2017-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1040792/000121390018004551/0001213900-18-004551-index.htm",
    "form": "10-K",
    "filed": "2018-04-17"
  }
}

P-13 · FY 2017-12-31 · ELEVATED79.2

Zombie / distress

Interest coverage -0.57x below 1.0

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2018-04-17) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2017-12-31": -0.569,
    "2016-12-31": -0.402,
    "2015-12-31": null,
    "2014-12-31": null
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": -10.348,
  "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": -56016784,
    "interest_expense_t": 98478473
  },
  "stale": false,
  "latest_filing_period": "2017-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1040792/000121390018004551/0001213900-18-004551-index.htm",
    "form": "10-K",
    "filed": "2018-04-17"
  }
}

P-12 · FY 2017-12-31 · CLEAN10.6

Restatement predictor

F-Score 0.32 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2018-04-17) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.319,
  "probability": 0.00118,
  "components": {
    "rsst": -1.3285,
    "drec": 0.3031,
    "dinv": null,
    "soft": 0.8465,
    "dcs": -3.4585,
    "droa": -0.3812,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2017-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1040792/000121390018004551/0001213900-18-004551-index.htm",
    "form": "10-K",
    "filed": "2018-04-17"
  }
}