CIK 1417907

FIFTH SEASON INTERNATIONAL, INC.

CIK 0001417907 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

97.2

composite · 4 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 2011-12-31 · TRIGGERED100.0

Earnings quality

Beneish M-Score 3.02 exceeds the -1.78 manipulation threshold

trend: flat

Trend

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

Evidence — inputs and thresholds

{
  "m_score": 3.021,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 3.576,
    "GMI": 1.12,
    "AQI": 0.545,
    "SGI": 3.551,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 2.167,
    "TATA": 0.29
  },
  "defaulted_to_neutral": [
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": 0.4524,
  "inputs": {
    "revenue_t": 198727111,
    "revenue_t1": 55969766,
    "total_assets_t": 229057162,
    "net_income_t": 132191,
    "cfo_t": -66479048
  },
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1417907/000120445912000812/0001204459-12-000812-index.htm",
    "form": "10-K",
    "filed": "2012-04-16"
  }
}

P-12 · FY 2011-12-31 · TRIGGERED100.0

Restatement predictor

F-Score 9.41 — misstatement risk 9.4x the base rate

trend: flat

Trend

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

Evidence — inputs and thresholds

{
  "f_score": 9.41,
  "probability": 0.03482,
  "components": {
    "rsst": 0.4524,
    "drec": 0.3104,
    "dinv": 0.0014,
    "soft": 0.9987,
    "dcs": 1.7341,
    "droa": -0.1377,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1417907/000120445912000812/0001204459-12-000812-index.htm",
    "form": "10-K",
    "filed": "2012-04-16"
  }
}

P-05 · FY 2010-12-31 · ELEVATED100.0

Tax arbitrage

ETR -5.2% vs 21% statutory — gap persistent across 1 of 1 years

trend: flat

Trend

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

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2010-12-31": -0.0518
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2010-12-31": 0.2618
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1417907/000120445912000812/0001204459-12-000812-index.htm",
    "form": "10-K",
    "filed": "2012-04-16"
  }
}

P-13 · FY 2011-12-31 · ELEVATED72.5

Zombie / distress

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": {
    "2011-12-31": -0.301,
    "2010-12-31": -2.274
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": -0.772,
  "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": -3085509,
    "interest_expense_t": 10266076
  },
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1417907/000120445912000812/0001204459-12-000812-index.htm",
    "form": "10-K",
    "filed": "2012-04-16"
  }
}