CIK 1314054

PANACHE BEVERAGE, INC.

CIK 0001314054 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

81.3

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.

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Signals

P-01 · FY 2013-12-31 · TRIGGERED100.0

Earnings quality

Beneish M-Score 30.84 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-04-10) ↗

Evidence — inputs and thresholds

{
  "m_score": 30.842,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1.127,
    "AQI": 1,
    "SGI": 1.123,
    "DEPI": 256.491,
    "SGAI": 1,
    "LVGI": 0.997,
    "TATA": 0.804
  },
  "defaulted_to_neutral": [
    "DSRI",
    "AQI",
    "SGAI"
  ],
  "sloan_accruals": 0.0944,
  "inputs": {
    "revenue_t": 3694020,
    "revenue_t1": 3290814,
    "total_assets_t": 7180115,
    "net_income_t": -4582669,
    "cfo_t": -5058813
  },
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1314054/000147793214001637/0001477932-14-001637-index.htm",
    "form": "10-K",
    "filed": "2014-04-10"
  }
}

P-13 · FY 2010-12-31 · ELEVATED47.6

Zombie / distress

[FY2010 data, stale — no more recent EBIT figure in XBRL] Interest coverage 0.30x below 1.0

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-04-16) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2010-12-31": 0.297,
    "2009-12-31": 47.202
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": 0.556,
  "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": -17115,
    "interest_expense_t": -57687
  },
  "stale": true,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1314054/000126493112000225/0001264931-12-000225-index.htm",
    "form": "10-K",
    "filed": "2012-04-16"
  }
}

P-12 · FY 2013-12-31 · CLEAN6.3

Restatement predictor

F-Score 0.19 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-04-10) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.19,
  "probability": 0.0007,
  "components": {
    "rsst": 0.0944,
    "drec": null,
    "dinv": -0.0188,
    "soft": 0.5125,
    "dcs": 0.1225,
    "droa": 0.4866,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1314054/000147793214001637/0001477932-14-001637-index.htm",
    "form": "10-K",
    "filed": "2014-04-10"
  }
}