CIK 1416183

Attitude Drinks Inc.

CIK 0001416183 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

84.0

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.

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Signals

P-01 · FY 2015-03-31 · TRIGGERED100.0

Earnings quality

Beneish M-Score 1.18 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2015-09-28) ↗

Evidence — inputs and thresholds

{
  "m_score": 1.185,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.726,
    "GMI": 0.182,
    "AQI": 2.062,
    "SGI": 4.34,
    "DEPI": 6.548,
    "SGAI": 1,
    "LVGI": 0.073,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "SGAI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 792343,
    "revenue_t1": 182582,
    "total_assets_t": 1581898,
    "net_income_t": -5030873,
    "cfo_t": null
  },
  "stale": false,
  "latest_filing_period": "2015-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1416183/000161577415002766/0001615774-15-002766-index.htm",
    "form": "10-K",
    "filed": "2015-09-28"
  }
}

P-13 · FY 2012-03-31 · ELEVATED66.8

Zombie / distress

[FY2012 data, stale — no more recent EBIT figure in XBRL] Interest coverage -0.47x below 1.0

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-06-25) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2015-03-31": null,
    "2014-03-31": null,
    "2013-03-31": null,
    "2012-03-31": -0.472
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": -292.712,
  "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": -1840058,
    "interest_expense_t": 3898428
  },
  "stale": true,
  "latest_filing_period": "2015-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1416183/000121390014004484/0001213900-14-004484-index.htm",
    "form": "10-K",
    "filed": "2014-06-25"
  }
}

P-12 · FY 2015-03-31 · CLEAN20.0

Restatement predictor

F-Score 0.60 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2015-09-28) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.601,
  "probability": 0.00222,
  "components": {
    "rsst": null,
    "drec": 0.0037,
    "dinv": 0.0992,
    "soft": 0.2119,
    "dcs": 3.3229,
    "droa": -0.7213,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2015-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1416183/000161577415002766/0001615774-15-002766-index.htm",
    "form": "10-K",
    "filed": "2015-09-28"
  }
}