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AUSI

AURA SYSTEMS, INC.
CIK 0000826253 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
84.0
composite ยท 4 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-12 ยท FY 2025-02-28 ยท TRIGGERED79.8

Restatement predictor

F-Score 2.39 โ€” misstatement risk 2.4x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-06-13) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 2.393,
  "probability": 0.00886,
  "components": {
    "rsst": -12.1829,
    "drec": null,
    "dinv": 0.0122,
    "soft": 0.566,
    "dcs": -0.1071,
    "droa": -11.4317,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-02-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/826253/000121390025054252/0001213900-25-054252-index.htm",
    "form": "10-K",
    "filed": "2025-06-13"
  }
}
P-13 ยท FY 2025-02-28 ยท TRIGGERED100.0

Zombie / distress

Zombie: interest coverage below 1.0x for 4 consecutive years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-06-13) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-02-28": -3.13,
    "2024-02-29": -2.594,
    "2023-02-28": -4.818,
    "2022-02-28": -2.699
  },
  "consecutive_years_below_1": 4,
  "altman_z_double_prime": -1296.296,
  "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": -4814000,
    "interest_expense_t": 1538000
  },
  "stale": false,
  "latest_filing_period": "2025-02-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/826253/000121390025054252/0001213900-25-054252-index.htm",
    "form": "10-K",
    "filed": "2025-06-13"
  }
}
P-05 ยท FY 2021-02-28 ยท ELEVATED87.0

Tax arbitrage

[FY2021 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 1.8% vs 21% statutory โ€” gap persistent across 1 of 1 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-06-21) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2021-02-28": 0.0176
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2021-02-28": 0.1924
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2025-02-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/826253/000121390022033742/0001213900-22-033742-index.htm",
    "form": "10-K",
    "filed": "2022-06-21"
  }
}
P-01 ยท FY 2025-02-28 ยท CLEAN0.0

Earnings quality

Beneish M-Score -60.12 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-06-13) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -60.121,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 0.747,
    "SGI": 0.893,
    "DEPI": 1,
    "SGAI": 2.144,
    "LVGI": 2.509,
    "TATA": -12.129
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "DEPI"
  ],
  "sloan_accruals": -12.1829,
  "inputs": {
    "revenue_t": 50000,
    "revenue_t1": 56000,
    "total_assets_t": 1477000,
    "net_income_t": -21138000,
    "cfo_t": -3223000
  },
  "stale": false,
  "latest_filing_period": "2025-02-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/826253/000121390025054252/0001213900-25-054252-index.htm",
    "form": "10-K",
    "filed": "2025-06-13"
  }
}