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{
"f_score": 1.736,
"probability": 0.00642,
"components": {
"rsst": -2.2993,
"drec": 0.0278,
"dinv": null,
"soft": 0.9792,
"dcs": 0.7106,
"droa": -2.7243,
"issue": 0
},
"model": "Dechow et al. 2011, Model 1 (simplified RSST)",
"thresholds": {
"elevated": 1,
"triggered": 1.85
},
"stale": false,
"latest_filing_period": "2025-09-30",
"source": {
"url": "https://www.sec.gov/Archives/edgar/data/2014955/000121390026015670/0001213900-26-015670-index.htm",
"form": "20-F",
"filed": "2026-02-12"
}
}{
"icr_by_year": {
"2025-09-30": -4880.714,
"2024-09-30": 120.956,
"2023-09-30": 111.606
},
"consecutive_years_below_1": 1,
"altman_z_double_prime": -20.056,
"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": -37947555,
"interest_expense_t": 7775
},
"stale": false,
"latest_filing_period": "2025-09-30",
"source": {
"url": "https://www.sec.gov/Archives/edgar/data/2014955/000121390026015670/0001213900-26-015670-index.htm",
"form": "20-F",
"filed": "2026-02-12"
}
}{
"m_score": -9.907,
"threshold": -1.78,
"ratios": {
"DSRI": 0.601,
"GMI": 1.347,
"AQI": 6.721,
"SGI": 1.729,
"DEPI": 1.749,
"SGAI": 1,
"LVGI": 0.74,
"TATA": -2.217
},
"defaulted_to_neutral": [
"SGAI"
],
"sloan_accruals": -2.2993,
"inputs": {
"revenue_t": 37200513,
"revenue_t1": 21519072,
"total_assets_t": 14562304,
"net_income_t": -37845629,
"cfo_t": -5554488
},
"stale": false,
"latest_filing_period": "2025-09-30",
"source": {
"url": "https://www.sec.gov/Archives/edgar/data/2014955/000121390026015670/0001213900-26-015670-index.htm",
"form": "20-F",
"filed": "2026-02-12"
}
}{
"etr_by_year": {
"2024-09-30": 0.1728,
"2023-09-30": 0.12
},
"statutory_rate": 0.21,
"gap_by_year": {
"2024-09-30": 0.0372,
"2023-09-30": 0.09
},
"note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
"stale": false,
"latest_filing_period": "2025-09-30",
"source": {
"url": "https://www.sec.gov/Archives/edgar/data/2014955/000121390026015670/0001213900-26-015670-index.htm",
"form": "20-F",
"filed": "2026-02-12"
}
}