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KAYS

KAYA HOLDINGS, INC.
CIK 0001530746 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
80.0
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-12 ยท FY 2024-12-31 ยท TRIGGERED100.0

Restatement predictor

F-Score 268.03 โ€” misstatement risk 268.0x the base rate
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2025-05-19) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 268.031,
  "probability": 0.99172,
  "components": {
    "rsst": -5.7842,
    "drec": -0.0032,
    "dinv": -0.0424,
    "soft": 0.7868,
    "dcs": -0.9601,
    "droa": -17.0744,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2024-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1530746/000190359625000274/0001903596-25-000274-index.htm",
    "form": "10-K/A",
    "filed": "2025-05-19"
  }
}
P-13 ยท FY 2021-12-31 ยท ELEVATED90.0

Zombie / distress

[FY2021 data, stale โ€” no more recent EBIT figure in XBRL] Interest coverage -2.25x below 1.0
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2023-05-19) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2024-12-31": null,
    "2023-12-31": null,
    "2022-12-31": null,
    "2021-12-31": -2.249
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": -109.919,
  "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": -1429842,
    "interest_expense_t": 635810
  },
  "stale": true,
  "latest_filing_period": "2024-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1530746/000190359623000445/0001903596-23-000445-index.htm",
    "form": "10-K/A",
    "filed": "2023-05-19"
  }
}
P-01 ยท FY 2024-12-31 ยท CLEAN0.0

Earnings quality

Beneish M-Score -6.98 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2025-05-19) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -6.98,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 25.792,
    "GMI": 1,
    "AQI": 1.085,
    "SGI": 0.036,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 0.695,
    "TATA": -5.681
  },
  "defaulted_to_neutral": [
    "GMI",
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": -5.7842,
  "inputs": {
    "revenue_t": 7134,
    "revenue_t1": 196294,
    "total_assets_t": 216369,
    "net_income_t": -2080856,
    "cfo_t": -830820
  },
  "stale": false,
  "latest_filing_period": "2024-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1530746/000190359625000274/0001903596-25-000274-index.htm",
    "form": "10-K/A",
    "filed": "2025-05-19"
  }
}