STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

CIK 1419723

GUSHAN ENVIRONMENTAL ENERGY LTD
CIK 0001419723 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
77.4
composite ยท 3 signals ยท ELEVATED

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.

Chat with this filing โ†’

Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

Investigation memo โ€” generate one โ†’

Run the bounded investigation agent โ€” reads this company's signals and writes a short, cited summary.

Signals

P-13 ยท FY 2011-12-31 ยท ELEVATED100.0

Zombie / distress

Interest coverage -96.05x below 1.0
trend: flat
Trend
Source: 20-F/A on SEC.gov (filed 2012-05-23) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2011-12-31": -96.05,
    "2010-12-31": -1565.869,
    "2009-12-31": null
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": -10.953,
  "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": -721910000,
    "interest_expense_t": 7516000
  },
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1419723/000119312512244206/0001193125-12-244206-index.htm",
    "form": "20-F/A",
    "filed": "2012-05-23"
  }
}
P-01 ยท FY 2011-12-31 ยท CLEAN0.0

Earnings quality

Beneish M-Score -4.31 โ€” no manipulation profile
trend: flat
Trend
Source: 20-F/A on SEC.gov (filed 2012-05-23) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -4.308,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.25,
    "GMI": 1,
    "AQI": 1.535,
    "SGI": 3.549,
    "DEPI": 0.393,
    "SGAI": 0.273,
    "LVGI": 2.708,
    "TATA": -0.864
  },
  "defaulted_to_neutral": [
    "GMI"
  ],
  "sloan_accruals": -0.5974,
  "inputs": {
    "revenue_t": 1449734000,
    "revenue_t1": 408498000,
    "total_assets_t": 706685000,
    "net_income_t": -747681000,
    "cfo_t": -136766000
  },
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1419723/000119312512244206/0001193125-12-244206-index.htm",
    "form": "20-F/A",
    "filed": "2012-05-23"
  }
}
P-12 ยท FY 2011-12-31 ยท CLEAN30.3

Restatement predictor

F-Score 0.91 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F/A on SEC.gov (filed 2012-05-23) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.91,
  "probability": 0.00337,
  "components": {
    "rsst": -0.5974,
    "drec": 0.1634,
    "dinv": -0.0205,
    "soft": 0.8628,
    "dcs": 2.1398,
    "droa": -0.2296,
    "issue": 0
  },
  "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/1419723/000119312512244206/0001193125-12-244206-index.htm",
    "form": "20-F/A",
    "filed": "2012-05-23"
  }
}