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CIK 1408276

Seven Arts Entertainment Inc.
CIK 0001408276 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
83.5
composite ยท 3 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 2013-06-30 ยท TRIGGERED75.9

Restatement predictor

F-Score 2.28 โ€” misstatement risk 2.3x the base rate
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2013-10-21) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 2.276,
  "probability": 0.00842,
  "components": {
    "rsst": -0.9438,
    "drec": null,
    "dinv": null,
    "soft": 0.9992,
    "dcs": -0.6247,
    "droa": -1.0413,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2013-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1408276/000114420413056040/0001144204-13-056040-index.htm",
    "form": "10-K/A",
    "filed": "2013-10-21"
  }
}
P-13 ยท FY 2013-06-30 ยท TRIGGERED100.0

Zombie / distress

Zombie: interest coverage below 1.0x for 3 consecutive years
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2013-10-21) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2013-06-30": -4.302,
    "2012-06-30": -4.683,
    "2011-06-30": -2.659
  },
  "consecutive_years_below_1": 3,
  "altman_z_double_prime": -24.455,
  "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": -18188596,
    "interest_expense_t": 4227472
  },
  "stale": false,
  "latest_filing_period": "2013-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1408276/000114420413056040/0001144204-13-056040-index.htm",
    "form": "10-K/A",
    "filed": "2013-10-21"
  }
}
P-01 ยท FY 2013-06-30 ยท CLEAN0.0

Earnings quality

Beneish M-Score -10.23 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2013-10-21) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -10.234,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 0.356,
    "AQI": 1.046,
    "SGI": 0.375,
    "DEPI": 0.637,
    "SGAI": 1,
    "LVGI": 2.17,
    "TATA": -1.379
  },
  "defaulted_to_neutral": [
    "DSRI",
    "SGAI"
  ],
  "sloan_accruals": -0.9438,
  "inputs": {
    "revenue_t": 1522808,
    "revenue_t1": 4058006,
    "total_assets_t": 15606196,
    "net_income_t": -22062538,
    "cfo_t": -547938
  },
  "stale": false,
  "latest_filing_period": "2013-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1408276/000114420413056040/0001144204-13-056040-index.htm",
    "form": "10-K/A",
    "filed": "2013-10-21"
  }
}