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CIK 1718108

SURFACE ONCOLOGY, INC.
CIK 0001718108 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
100.0
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-01 ยท FY 2022-12-31 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 6.52 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2023-03-09) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 6.522,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1.11,
    "SGI": 11.165,
    "DEPI": 0.99,
    "SGAI": 1,
    "LVGI": 0.969,
    "TATA": -0.025
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "SGAI"
  ],
  "sloan_accruals": -0.023,
  "inputs": {
    "revenue_t": 30000000,
    "revenue_t1": 2687000,
    "total_assets_t": 159910000,
    "net_income_t": -63586000,
    "cfo_t": -59552000
  },
  "stale": false,
  "latest_filing_period": "2022-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1718108/000171810823000004/0001718108-23-000004-index.htm",
    "form": "10-K",
    "filed": "2023-03-09"
  }
}
P-12 ยท FY 2022-12-31 ยท TRIGGERED100.0

Restatement predictor

F-Score 5.53 โ€” misstatement risk 5.5x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2023-03-09) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 5.533,
  "probability": 0.02047,
  "components": {
    "rsst": -0.023,
    "drec": null,
    "dinv": null,
    "soft": 0.6512,
    "dcs": 10.1649,
    "droa": 0.0136,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2022-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1718108/000171810823000004/0001718108-23-000004-index.htm",
    "form": "10-K",
    "filed": "2023-03-09"
  }
}
P-13 ยท FY 2022-12-31 ยท ELEVATED100.0

Zombie / distress

Interest coverage -19.67x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2023-03-09) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2022-12-31": -19.666,
    "2021-12-31": -29.856,
    "2020-12-31": 21.571,
    "2019-12-31": -395.628
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": -0.66,
  "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": -61869000,
    "interest_expense_t": 3146000
  },
  "stale": false,
  "latest_filing_period": "2022-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1718108/000171810823000004/0001718108-23-000004-index.htm",
    "form": "10-K",
    "filed": "2023-03-09"
  }
}