CIK 932136

SUSTAINABLE ENVIRONMENTAL TECHNOLOGIES CORP

CIK 0000932136 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

79.5

composite · 4 signals · ELEVATED

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.

Chat with this filing →

Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

Investigation memo — generate one →

Run the bounded investigation agent — reads this company's signals and writes a short, cited summary.

Signals

P-05 · FY 2012-03-31 · ELEVATED100.0

Tax arbitrage

ETR -109.3% vs 21% statutory — gap persistent across 1 of 1 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-07-15) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2012-03-31": -1.0932
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-03-31": 1.3032
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2013-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/932136/000101968713002636/0001019687-13-002636-index.htm",
    "form": "10-K",
    "filed": "2013-07-15"
  }
}

P-13 · FY 2013-03-31 · ELEVATED90.0

Zombie / distress

Interest coverage -3.07x below 1.0

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-07-15) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2013-03-31": -3.07,
    "2012-03-31": 1.783,
    "2011-03-31": 0.332
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": -2.556,
  "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": -589209,
    "interest_expense_t": 191954
  },
  "stale": false,
  "latest_filing_period": "2013-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/932136/000101968713002636/0001019687-13-002636-index.htm",
    "form": "10-K",
    "filed": "2013-07-15"
  }
}

P-01 · FY 2013-03-31 · CLEAN0.0

Earnings quality

Beneish M-Score -4.07 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-07-15) ↗

Evidence — inputs and thresholds

{
  "m_score": -4.074,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1.08,
    "AQI": 0.218,
    "SGI": 0.798,
    "DEPI": 2.075,
    "SGAI": 1,
    "LVGI": 2.145,
    "TATA": -0.19
  },
  "defaulted_to_neutral": [
    "DSRI",
    "SGAI"
  ],
  "sloan_accruals": -0.2393,
  "inputs": {
    "revenue_t": 3405687,
    "revenue_t1": 4269529,
    "total_assets_t": 11315244,
    "net_income_t": -1275127,
    "cfo_t": 874823
  },
  "stale": false,
  "latest_filing_period": "2013-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/932136/000101968713002636/0001019687-13-002636-index.htm",
    "form": "10-K",
    "filed": "2013-07-15"
  }
}

P-12 · FY 2013-03-31 · CLEAN5.2

Restatement predictor

F-Score 0.15 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-07-15) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.155,
  "probability": 0.00057,
  "components": {
    "rsst": -0.2393,
    "drec": null,
    "dinv": null,
    "soft": 0.1161,
    "dcs": -0.2023,
    "droa": -0.4515,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2013-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/932136/000101968713002636/0001019687-13-002636-index.htm",
    "form": "10-K",
    "filed": "2013-07-15"
  }
}