CIK 354813

INTERNATIONAL LOTTERY & TOTALIZATOR SYSTEMS INC

CIK 0000354813 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

81.9

composite · 3 signals · TRIGGERED

Every card below shows the score and the exact filing data it was computed from — 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 — never a guess.

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Signals

P-01 · FY 2014-04-30 · TRIGGERED60.3

Earnings quality

Beneish M-Score -1.50 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-07-11) ↗

Evidence — inputs and thresholds

{
  "m_score": -1.502,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.161,
    "GMI": 1.042,
    "AQI": 1.158,
    "SGI": 2.147,
    "DEPI": 1.022,
    "SGAI": 0.597,
    "LVGI": 0.282,
    "TATA": 0.071
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": 0.0633,
  "inputs": {
    "revenue_t": 22698000,
    "revenue_t1": 10571000,
    "total_assets_t": 13435000,
    "net_income_t": 3096000,
    "cfo_t": 2138000
  },
  "stale": false,
  "latest_filing_period": "2014-04-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/354813/000035481314000004/0000354813-14-000004-index.htm",
    "form": "10-K",
    "filed": "2014-07-11"
  }
}

P-05 · FY 2014-04-30 · ELEVATED100.0

Tax arbitrage

ETR 36.5% vs 21% statutory — gap persistent across 2 of 3 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-07-11) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2014-04-30": 0.3653,
    "2013-04-30": -0.9968,
    "2012-04-30": 0.0199
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2014-04-30": -0.1553,
    "2013-04-30": 1.2068,
    "2012-04-30": 0.1901
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2014-04-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/354813/000035481314000004/0000354813-14-000004-index.htm",
    "form": "10-K",
    "filed": "2014-07-11"
  }
}

P-12 · FY 2014-04-30 · CLEAN4.0

Restatement predictor

F-Score 0.12 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-07-11) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.12,
  "probability": 0.00044,
  "components": {
    "rsst": 0.0633,
    "drec": -0.0887,
    "dinv": -0.1498,
    "soft": 0.1771,
    "dcs": 1.2741,
    "droa": 0.0464,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2014-04-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/354813/000035481314000004/0000354813-14-000004-index.htm",
    "form": "10-K",
    "filed": "2014-07-11"
  }
}