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{
"icr_by_year": {
"2025-12-31": -10.32,
"2024-12-31": -35.078,
"2023-12-31": -4.598,
"2022-12-31": -15.096
},
"consecutive_years_below_1": 4,
"altman_z_double_prime": 2.907,
"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": -1230020,
"interest_expense_t": 119190
},
"stale": false,
"latest_filing_period": "2025-12-31",
"source": {
"url": "https://www.sec.gov/Archives/edgar/data/1493137/000107997326000376/0001079973-26-000376-index.htm",
"form": "10-K",
"filed": "2026-03-27"
}
}{
"etr_by_year": {
"2021-12-31": -0.0909
},
"statutory_rate": 0.21,
"gap_by_year": {
"2021-12-31": 0.3009
},
"note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
"stale": true,
"latest_filing_period": "2025-12-31",
"source": {
"url": "https://www.sec.gov/Archives/edgar/data/1493137/000107997323000333/0001079973-23-000333-index.htm",
"form": "10-K",
"filed": "2023-03-14"
}
}{
"m_score": -4.309,
"threshold": -1.78,
"ratios": {
"DSRI": 0.997,
"GMI": 1,
"AQI": 0.123,
"SGI": 1.057,
"DEPI": 0.674,
"SGAI": 1,
"LVGI": 1.328,
"TATA": -0.295
},
"defaulted_to_neutral": [
"SGAI"
],
"sloan_accruals": -0.2558,
"inputs": {
"revenue_t": 9026938,
"revenue_t1": 8538145,
"total_assets_t": 6686568,
"net_income_t": -2470399,
"cfo_t": -499319
},
"stale": false,
"latest_filing_period": "2025-12-31",
"source": {
"url": "https://www.sec.gov/Archives/edgar/data/1493137/000107997326000376/0001079973-26-000376-index.htm",
"form": "10-K",
"filed": "2026-03-27"
}
}{
"f_score": 0.368,
"probability": 0.00136,
"components": {
"rsst": -0.2558,
"drec": 0.0052,
"dinv": -0.0471,
"soft": 0.656,
"dcs": 0.0526,
"droa": -0.2488,
"issue": 0
},
"model": "Dechow et al. 2011, Model 1 (simplified RSST)",
"thresholds": {
"elevated": 1,
"triggered": 1.85
},
"stale": false,
"latest_filing_period": "2025-12-31",
"source": {
"url": "https://www.sec.gov/Archives/edgar/data/1493137/000107997326000376/0001079973-26-000376-index.htm",
"form": "10-K",
"filed": "2026-03-27"
}
}