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CIK 1092492

AXESSTEL INC
CIK 0001092492 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
85.5
composite ยท 4 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-12 ยท FY 2012-12-31 ยท TRIGGERED100.0

Restatement predictor

F-Score 4.07 โ€” misstatement risk 4.1x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-02-28) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 4.069,
  "probability": 0.01506,
  "components": {
    "rsst": 0.0187,
    "drec": 0.4247,
    "dinv": -0.0138,
    "soft": 0.8844,
    "dcs": -0.0142,
    "droa": 0.1419,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1092492/000119312513084624/0001193125-13-084624-index.htm",
    "form": "10-K",
    "filed": "2013-02-28"
  }
}
P-01 ยท FY 2012-12-31 ยท ELEVATED45.3

Earnings quality

Beneish M-Score -1.95 in the elevated zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-02-28) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.948,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.549,
    "GMI": 0.931,
    "AQI": 0.423,
    "SGI": 1.102,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 0.592,
    "TATA": 0.015
  },
  "defaulted_to_neutral": [
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": 0.0187,
  "inputs": {
    "revenue_t": 59656439,
    "revenue_t1": 54127742,
    "total_assets_t": 18164062,
    "net_income_t": 4314301,
    "cfo_t": 4037610
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1092492/000119312513084624/0001193125-13-084624-index.htm",
    "form": "10-K",
    "filed": "2013-02-28"
  }
}
P-05 ยท FY 2012-12-31 ยท ELEVATED89.9

Tax arbitrage

ETR 1.6% vs 21% statutory โ€” gap persistent across 2 of 2 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-02-28) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2012-12-31": 0.0157,
    "2011-12-31": 0.0551
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-12-31": 0.1943,
    "2011-12-31": 0.1549
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1092492/000119312513084624/0001193125-13-084624-index.htm",
    "form": "10-K",
    "filed": "2013-02-28"
  }
}
P-13 ยท FY 2012-12-31 ยท ELEVATED20.0

Zombie / distress

Altman Z'' -7.86 in the distress zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-02-28) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2012-12-31": 4.166,
    "2011-12-31": 1.797,
    "2010-12-31": -3.844,
    "2009-12-31": -8.157
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": -7.857,
  "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": 4726575,
    "interest_expense_t": 1134661
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1092492/000119312513084624/0001193125-13-084624-index.htm",
    "form": "10-K",
    "filed": "2013-02-28"
  }
}