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{
"m_score": 0.302,
"threshold": -1.78,
"ratios": {
"DSRI": 1.025,
"GMI": 1.847,
"AQI": 4.189,
"SGI": 0.747,
"DEPI": 1.042,
"SGAI": 1,
"LVGI": 0.592,
"TATA": 0.237
},
"defaulted_to_neutral": [
"SGAI"
],
"sloan_accruals": 0.3711,
"inputs": {
"revenue_t": 3050043,
"revenue_t1": 4081788,
"total_assets_t": 7575555,
"net_income_t": -1461116,
"cfo_t": -3258596
},
"stale": false,
"latest_filing_period": "2025-03-31",
"source": {
"url": "https://www.sec.gov/Archives/edgar/data/1998560/000121390025069308/0001213900-25-069308-index.htm",
"form": "20-F",
"filed": "2025-07-30"
}
}{
"f_score": 1.229,
"probability": 0.00455,
"components": {
"rsst": 0.3711,
"drec": -0.0413,
"dinv": null,
"soft": 0.4019,
"dcs": -0.2038,
"droa": -0.5639,
"issue": 1
},
"model": "Dechow et al. 2011, Model 1 (simplified RSST)",
"thresholds": {
"elevated": 1,
"triggered": 1.85
},
"stale": false,
"latest_filing_period": "2025-03-31",
"source": {
"url": "https://www.sec.gov/Archives/edgar/data/1998560/000121390025069308/0001213900-25-069308-index.htm",
"form": "20-F",
"filed": "2025-07-30"
}
}{
"icr_by_year": {
"2025-03-31": -47.496,
"2024-03-31": null,
"2023-03-31": null
},
"consecutive_years_below_1": 1,
"altman_z_double_prime": 7.245,
"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": -1627509,
"interest_expense_t": 34266
},
"stale": false,
"latest_filing_period": "2025-03-31",
"source": {
"url": "https://www.sec.gov/Archives/edgar/data/1998560/000121390025069308/0001213900-25-069308-index.htm",
"form": "20-F",
"filed": "2025-07-30"
}
}{
"etr_by_year": {
"2024-03-31": 0.1413,
"2023-03-31": 0.1371
},
"statutory_rate": 0.21,
"gap_by_year": {
"2024-03-31": 0.0687,
"2023-03-31": 0.0729
},
"note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
"stale": false,
"latest_filing_period": "2025-03-31",
"source": {
"url": "https://www.sec.gov/Archives/edgar/data/1998560/000121390025069308/0001213900-25-069308-index.htm",
"form": "20-F",
"filed": "2025-07-30"
}
}