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{
"f_score": 1.955,
"probability": 0.00723,
"components": {
"rsst": null,
"drec": -0.0034,
"dinv": -0.0042,
"soft": 0.9891,
"dcs": -0.0111,
"droa": null,
"issue": 1
},
"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/1840425/000121390026037395/0001213900-26-037395-index.htm",
"form": "10-K",
"filed": "2026-03-31"
}
}{
"icr_by_year": {
"2025-12-31": -36.223,
"2024-12-31": -227.763,
"2023-12-31": null,
"2022-12-31": null
},
"consecutive_years_below_1": 2,
"altman_z_double_prime": -1.977,
"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": -18336003,
"interest_expense_t": 506196
},
"stale": false,
"latest_filing_period": "2025-12-31",
"source": {
"url": "https://www.sec.gov/Archives/edgar/data/1840425/000121390026037395/0001213900-26-037395-index.htm",
"form": "10-K",
"filed": "2026-03-31"
}
}{
"m_score": -2.481,
"threshold": -1.78,
"ratios": {
"DSRI": 0.429,
"GMI": 1.126,
"AQI": 0.996,
"SGI": 0.823,
"DEPI": 17.389,
"SGAI": 1.839,
"LVGI": 4.435,
"TATA": 0
},
"defaulted_to_neutral": [
"TATA"
],
"sloan_accruals": null,
"inputs": {
"revenue_t": 2905805,
"revenue_t1": 3530303,
"total_assets_t": 171238248,
"net_income_t": null,
"cfo_t": -4328034
},
"stale": false,
"latest_filing_period": "2025-12-31",
"source": {
"url": "https://www.sec.gov/Archives/edgar/data/1840425/000121390026037395/0001213900-26-037395-index.htm",
"form": "10-K",
"filed": "2026-03-31"
}
}{
"etr_by_year": {
"2023-12-31": 0.5725
},
"statutory_rate": 0.21,
"gap_by_year": {
"2023-12-31": -0.3625
},
"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/1840425/000121390025034116/0001213900-25-034116-index.htm",
"form": "10-K",
"filed": "2025-04-22"
}
}