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CIK 1450973

EFT Holdings, Inc.
CIK 0001450973 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
82.1
composite ยท 4 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-13 ยท FY 2017-03-31 ยท TRIGGERED100.0

Zombie / distress

Zombie: interest coverage below 1.0x for 4 consecutive years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2019-03-04) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2017-03-31": -1402.119,
    "2016-03-31": -123.497,
    "2015-03-31": -33.03,
    "2014-03-31": -8.348
  },
  "consecutive_years_below_1": 4,
  "altman_z_double_prime": -63.056,
  "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": -9534407,
    "interest_expense_t": 6800
  },
  "stale": false,
  "latest_filing_period": "2017-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1450973/000114420419012047/0001144204-19-012047-index.htm",
    "form": "10-K",
    "filed": "2019-03-04"
  }
}
P-05 ยท FY 2016-03-31 ยท ELEVATED100.0

Tax arbitrage

ETR -96.7% vs 21% statutory โ€” gap persistent across 1 of 1 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2019-03-04) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2016-03-31": -0.9673
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2016-03-31": 1.1773
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2017-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1450973/000114420419012047/0001144204-19-012047-index.htm",
    "form": "10-K",
    "filed": "2019-03-04"
  }
}
P-01 ยท FY 2017-03-31 ยท CLEAN0.0

Earnings quality

Beneish M-Score -7.30 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2019-03-04) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -7.298,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1.195,
    "AQI": 0.277,
    "SGI": 0.625,
    "DEPI": 0.395,
    "SGAI": 0.773,
    "LVGI": 2.623,
    "TATA": -0.798
  },
  "defaulted_to_neutral": [
    "DSRI"
  ],
  "sloan_accruals": -0.395,
  "inputs": {
    "revenue_t": 275931,
    "revenue_t1": 441372,
    "total_assets_t": 5574500,
    "net_income_t": -9445018,
    "cfo_t": -5006500
  },
  "stale": false,
  "latest_filing_period": "2017-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1450973/000114420419012047/0001144204-19-012047-index.htm",
    "form": "10-K",
    "filed": "2019-03-04"
  }
}
P-12 ยท FY 2017-03-31 ยท CLEAN21.0

Restatement predictor

F-Score 0.63 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2019-03-04) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.63,
  "probability": 0.00233,
  "components": {
    "rsst": -0.395,
    "drec": null,
    "dinv": -0.0084,
    "soft": 0.0921,
    "dcs": -0.3748,
    "droa": -2.1859,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2017-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1450973/000114420419012047/0001144204-19-012047-index.htm",
    "form": "10-K",
    "filed": "2019-03-04"
  }
}