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CIK 1139822

AMARU INC
CIK 0001139822 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
87.4
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-01 ยท FY 2015-12-31 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 11.72 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-09-26) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 11.72,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 3.843,
    "GMI": 19.89,
    "AQI": 1,
    "SGI": 2.853,
    "DEPI": 0.576,
    "SGAI": 1,
    "LVGI": 0.981,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "AQI",
    "SGAI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 84540,
    "revenue_t1": 29629,
    "total_assets_t": 137942,
    "net_income_t": -858028,
    "cfo_t": null
  },
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1139822/000168316816000186/0001683168-16-000186-index.htm",
    "form": "10-K",
    "filed": "2016-09-26"
  }
}
P-13 ยท FY 2015-12-31 ยท TRIGGERED100.0

Zombie / distress

Zombie: interest coverage below 1.0x for 4 consecutive years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-09-26) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2015-12-31": -9.124,
    "2014-12-31": -15.074,
    "2013-12-31": -11.208,
    "2012-12-31": -7.21
  },
  "consecutive_years_below_1": 4,
  "altman_z_double_prime": -1278.988,
  "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": -939031,
    "interest_expense_t": 102922
  },
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1139822/000168316816000186/0001683168-16-000186-index.htm",
    "form": "10-K",
    "filed": "2016-09-26"
  }
}
P-05 ยท FY 2012-12-31 ยท ELEVATED94.0

Tax arbitrage

[FY2012 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 0.0% vs 21% statutory โ€” gap persistent across 1 of 1 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-04-15) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2012-12-31": 0
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-12-31": 0.21
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1139822/000101968714001437/0001019687-14-001437-index.htm",
    "form": "10-K",
    "filed": "2014-04-15"
  }
}
P-12 ยท FY 2015-12-31 ยท CLEAN5.2

Restatement predictor

F-Score 0.15 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-09-26) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.155,
  "probability": 0.00057,
  "components": {
    "rsst": null,
    "drec": 0.2759,
    "dinv": null,
    "soft": 0.8783,
    "dcs": 0.615,
    "droa": 3.3668,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1139822/000168316816000186/0001683168-16-000186-index.htm",
    "form": "10-K",
    "filed": "2016-09-26"
  }
}