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CIK 805326

EMISPHERE TECHNOLOGIES INC
CIK 0000805326 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
75.4
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 2016-12-31 ยท TRIGGERED68.5

Earnings quality

Beneish M-Score -1.10 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-03-30) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.103,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.228,
    "GMI": 0.672,
    "AQI": 2.401,
    "SGI": 2.908,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1.022,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "DEPI",
    "SGAI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 1195000,
    "revenue_t1": 411000,
    "total_assets_t": 6584000,
    "net_income_t": -10041000,
    "cfo_t": null
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/805326/000119312517104157/0001193125-17-104157-index.htm",
    "form": "10-K",
    "filed": "2017-03-30"
  }
}
P-13 ยท FY 2016-12-31 ยท ELEVATED90.0

Zombie / distress

Interest coverage -19.60x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-03-30) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2016-12-31": -19.602,
    "2015-12-31": null,
    "2014-12-31": null,
    "2013-12-31": null
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": -291.702,
  "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": -7841000,
    "interest_expense_t": 400000
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/805326/000119312517104157/0001193125-17-104157-index.htm",
    "form": "10-K",
    "filed": "2017-03-30"
  }
}
P-12 ยท FY 2016-12-31 ยท CLEAN1.9

Restatement predictor

F-Score 0.06 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-03-30) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.056,
  "probability": 0.00021,
  "components": {
    "rsst": null,
    "drec": -0.0138,
    "dinv": -0.1137,
    "soft": 0.0758,
    "dcs": 2.2822,
    "droa": 1.0291,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/805326/000119312517104157/0001193125-17-104157-index.htm",
    "form": "10-K",
    "filed": "2017-03-30"
  }
}