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CIK 1839439

PAYCOR HCM, INC.
CIK 0001839439 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
80.8
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-13 ยท FY 2023-06-30 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 2024-08-22) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2024-06-30": null,
    "2023-06-30": -22.565,
    "2022-06-30": -258.078,
    "2021-06-30": -35.157
  },
  "consecutive_years_below_1": 3,
  "altman_z_double_prime": 0.355,
  "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": -104655000,
    "interest_expense_t": 4638000
  },
  "stale": false,
  "latest_filing_period": "2024-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1839439/000183943924000051/0001839439-24-000051-index.htm",
    "form": "10-K",
    "filed": "2024-08-22"
  }
}
P-01 ยท FY 2024-06-30 ยท CLEAN34.0

Earnings quality

Beneish M-Score -2.31 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2024-08-22) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.311,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.319,
    "GMI": 1.003,
    "AQI": 0.961,
    "SGI": 1.185,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1.024,
    "TATA": -0.057
  },
  "defaulted_to_neutral": [
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": -0.0578,
  "inputs": {
    "revenue_t": 654948000,
    "revenue_t1": 552692000,
    "total_assets_t": 2609393000,
    "net_income_t": -58942000,
    "cfo_t": 89995000
  },
  "stale": false,
  "latest_filing_period": "2024-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1839439/000183943924000051/0001839439-24-000051-index.htm",
    "form": "10-K",
    "filed": "2024-08-22"
  }
}
P-12 ยท FY 2024-06-30 ยท CLEAN21.9

Restatement predictor

F-Score 0.66 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2024-08-22) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.656,
  "probability": 0.00243,
  "components": {
    "rsst": -0.0578,
    "drec": 0.0067,
    "dinv": null,
    "soft": 0.9548,
    "dcs": 0.1536,
    "droa": 0.0141,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2024-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1839439/000183943924000051/0001839439-24-000051-index.htm",
    "form": "10-K",
    "filed": "2024-08-22"
  }
}