CIK 1383006

Evolucia Inc.

CIK 0001383006 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

97.0

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 2013-12-31 · TRIGGERED77.4

Earnings quality

Beneish M-Score -0.79 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-05-23) ↗

Evidence — inputs and thresholds

{
  "m_score": -0.791,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 4.084,
    "GMI": 0.08,
    "AQI": 1.175,
    "SGI": 0.733,
    "DEPI": 0.927,
    "SGAI": 1.71,
    "LVGI": 2.114,
    "TATA": 0
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": 0,
  "inputs": {
    "revenue_t": 2011267,
    "revenue_t1": 2742587,
    "total_assets_t": 1351232,
    "net_income_t": -11639085,
    "cfo_t": -11639085
  },
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1383006/000121465914003840/0001214659-14-003840-index.htm",
    "form": "10-K",
    "filed": "2014-05-23"
  }
}

P-12 · FY 2013-12-31 · TRIGGERED100.0

Restatement predictor

F-Score 134.46 — misstatement risk 134.5x the base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-05-23) ↗

Evidence — inputs and thresholds

{
  "f_score": 134.463,
  "probability": 0.49751,
  "components": {
    "rsst": 0,
    "drec": 0.0949,
    "dinv": -0.2307,
    "soft": 0.8864,
    "dcs": -0.3488,
    "droa": -6.6785,
    "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/1383006/000121465914003840/0001214659-14-003840-index.htm",
    "form": "10-K",
    "filed": "2014-05-23"
  }
}

P-13 · FY 2012-12-31 · ELEVATED100.0

Zombie / distress

Interest coverage -14.65x below 1.0

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-05-23) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2013-12-31": null,
    "2012-12-31": -14.646,
    "2011-12-31": -40.796,
    "2010-07-31": null
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": -100.279,
  "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": -6157857,
    "interest_expense_t": 420439
  },
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1383006/000121465914003840/0001214659-14-003840-index.htm",
    "form": "10-K",
    "filed": "2014-05-23"
  }
}