STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

CIK 1519894

General Agriculture Corp
CIK 0001519894 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
80.0
composite ยท 2 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.

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-05 ยท FY 2016-09-30 ยท TRIGGERED100.0

Tax arbitrage

ETR 0.0% vs 21% statutory โ€” gap persistent across 3 of 3 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-12-27) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2016-09-30": 0,
    "2015-09-30": 0,
    "2014-09-30": 0
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2016-09-30": 0.21,
    "2015-09-30": 0.21,
    "2014-09-30": 0.21
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2016-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1519894/000114420416141396/0001144204-16-141396-index.htm",
    "form": "10-K",
    "filed": "2016-12-27"
  }
}
P-13 ยท FY 2016-09-30 ยท CLEAN0.0

Zombie / distress

Interest coverage 211.62x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-12-27) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2016-09-30": 211.615,
    "2015-09-30": 46.529,
    "2014-09-30": 31.194,
    "2013-09-30": 26.938
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 88.341,
  "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": 14245107,
    "interest_expense_t": 67316
  },
  "stale": false,
  "latest_filing_period": "2016-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1519894/000114420416141396/0001144204-16-141396-index.htm",
    "form": "10-K",
    "filed": "2016-12-27"
  }
}