STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

CIK 1653821

CEN BIOTECH, INC.
CIK 0001653821 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
98.8
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-13 ยท FY 2021-12-31 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 2022-04-14) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2021-12-31": -44.454,
    "2020-12-31": -0.787,
    "2019-12-31": -0.903,
    "2018-12-31": -1.791
  },
  "consecutive_years_below_1": 4,
  "altman_z_double_prime": -40.378,
  "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": -19037541,
    "interest_expense_t": 428249
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1653821/000143774922008982/0001437749-22-008982-index.htm",
    "form": "10-K",
    "filed": "2022-04-14"
  }
}
P-05 ยท FY 2020-12-31 ยท ELEVATED94.0

Tax arbitrage

ETR 0.0% vs 21% statutory โ€” gap persistent across 1 of 1 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-04-14) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2020-12-31": 0
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2020-12-31": 0.21
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1653821/000143774922008982/0001437749-22-008982-index.htm",
    "form": "10-K",
    "filed": "2022-04-14"
  }
}