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CIK 1499790

Rainbow Coral Corp.
CIK 0001499790 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
86.7
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 2015-03-31 ยท TRIGGERED100.0

Restatement predictor

F-Score 270.27 โ€” misstatement risk 270.3x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-09-11) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 270.27,
  "probability": 1,
  "components": {
    "rsst": -13.8858,
    "drec": null,
    "dinv": -0.0923,
    "soft": 0.1972,
    "dcs": 0.1338,
    "droa": -73.3026,
    "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/1499790/000116169715000382/0001161697-15-000382-index.htm",
    "form": "10-K",
    "filed": "2015-09-11"
  }
}
P-13 ยท FY 2015-03-31 ยท TRIGGERED100.0

Zombie / distress

Zombie: interest coverage below 1.0x for 3 consecutive years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-09-11) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2015-03-31": -1.45,
    "2014-03-31": -1.569,
    "2013-03-31": -3.72,
    "2012-03-31": null
  },
  "consecutive_years_below_1": 3,
  "altman_z_double_prime": -1735.972,
  "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": -585999,
    "interest_expense_t": 404234
  },
  "stale": false,
  "latest_filing_period": "2015-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1499790/000116169715000382/0001161697-15-000382-index.htm",
    "form": "10-K",
    "filed": "2015-09-11"
  }
}
P-01 ยท FY 2015-03-31 ยท CLEAN0.0

Earnings quality

Beneish M-Score -261.72 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-09-11) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -261.718,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1,
    "SGI": 1.134,
    "DEPI": 1.28,
    "SGAI": 1,
    "LVGI": 13.083,
    "TATA": -54.592
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "AQI",
    "SGAI"
  ],
  "sloan_accruals": -13.8858,
  "inputs": {
    "revenue_t": 128133,
    "revenue_t1": 113009,
    "total_assets_t": 11328,
    "net_income_t": -990233,
    "cfo_t": -371810
  },
  "stale": false,
  "latest_filing_period": "2015-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1499790/000116169715000382/0001161697-15-000382-index.htm",
    "form": "10-K",
    "filed": "2015-09-11"
  }
}