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CIK 216324

IMAGE ENTERTAINMENT INC
CIK 0000216324 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
85.8
composite ยท 4 signals ยท ELEVATED

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 2012-03-31 ยท ELEVATED43.0

Earnings quality

Beneish M-Score -2.08 in the elevated zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-06-14) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.082,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.831,
    "GMI": 1.008,
    "AQI": 1.015,
    "SGI": 1.125,
    "DEPI": 2.929,
    "SGAI": 1.074,
    "LVGI": 1.024,
    "TATA": 0.049
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": 0.0499,
  "inputs": {
    "revenue_t": 100086000,
    "revenue_t1": 88959000,
    "total_assets_t": 75742000,
    "net_income_t": 88000,
    "cfo_t": -3639000
  },
  "stale": false,
  "latest_filing_period": "2012-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/216324/000114036112030038/0001140361-12-030038-index.htm",
    "form": "10-K",
    "filed": "2012-06-14"
  }
}
P-05 ยท FY 2012-03-31 ยท ELEVATED100.0

Tax arbitrage

ETR -300.0% vs 21% statutory โ€” gap persistent across 2 of 2 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-06-14) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2012-03-31": -3,
    "2011-03-31": 0.0149
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-03-31": 3.21,
    "2011-03-31": 0.1951
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2012-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/216324/000114036112030038/0001140361-12-030038-index.htm",
    "form": "10-K",
    "filed": "2012-06-14"
  }
}
P-13 ยท FY 2012-03-31 ยท ELEVATED90.0

Zombie / distress

Interest coverage -1.00x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-06-14) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2012-03-31": -0.999,
    "2011-03-31": 0.848
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": -3.061,
  "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": -1076000,
    "interest_expense_t": 1077000
  },
  "stale": false,
  "latest_filing_period": "2012-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/216324/000114036112030038/0001140361-12-030038-index.htm",
    "form": "10-K",
    "filed": "2012-06-14"
  }
}
P-12 ยท FY 2012-03-31 ยท CLEAN24.7

Restatement predictor

F-Score 0.74 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-06-14) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.742,
  "probability": 0.00274,
  "components": {
    "rsst": 0.0499,
    "drec": -0.0177,
    "dinv": 0.0066,
    "soft": 0.9856,
    "dcs": 0.14,
    "droa": -0.0221,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/216324/000114036112030038/0001140361-12-030038-index.htm",
    "form": "10-K",
    "filed": "2012-06-14"
  }
}