CIK 1632081

MAKAMER HOLDINGS, INC.

CIK 0001632081 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

75.6

composite · 3 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 2021-12-31 · TRIGGERED68.5

Earnings quality

Beneish M-Score -1.10 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2022-03-18) ↗

Evidence — inputs and thresholds

{
  "m_score": -1.102,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 3.837,
    "SGI": 1.789,
    "DEPI": 0.977,
    "SGAI": 1,
    "LVGI": 1.387,
    "TATA": -0.073
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "SGAI"
  ],
  "sloan_accruals": -0.0626,
  "inputs": {
    "revenue_t": 25004,
    "revenue_t1": 13976,
    "total_assets_t": 1161075,
    "net_income_t": -481287,
    "cfo_t": -396185
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1632081/000121390022013320/0001213900-22-013320-index.htm",
    "form": "10-K",
    "filed": "2022-03-18"
  }
}

P-13 · FY 2020-12-31 · TRIGGERED90.0

Zombie / distress

Zombie: interest coverage below 1.0x for 3 consecutive years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2022-03-18) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2021-12-31": null,
    "2020-12-31": -68.687,
    "2019-12-31": -4.862,
    "2018-12-31": -4.052
  },
  "consecutive_years_below_1": 3,
  "altman_z_double_prime": 22.882,
  "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": -624438,
    "interest_expense_t": 9091
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1632081/000121390022013320/0001213900-22-013320-index.htm",
    "form": "10-K",
    "filed": "2022-03-18"
  }
}

P-12 · FY 2021-12-31 · CLEAN3.8

Restatement predictor

F-Score 0.11 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2022-03-18) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.113,
  "probability": 0.00042,
  "components": {
    "rsst": -0.0626,
    "drec": null,
    "dinv": 0.0018,
    "soft": 0.0101,
    "dcs": 0.7891,
    "droa": -0.0097,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1632081/000121390022013320/0001213900-22-013320-index.htm",
    "form": "10-K",
    "filed": "2022-03-18"
  }
}