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RCUS

Arcus Biosciences, Inc.
CIK 0001724521 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
86.3
composite ยท 3 signals ยท ELEVATED

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-01 ยท FY 2025-12-31 ยท ELEVATED47.6

Earnings quality

Beneish M-Score -2.03 in the elevated zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-25) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.031,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1.068,
    "SGI": 0.957,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1.216,
    "TATA": 0.113
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": 0.1127,
  "inputs": {
    "revenue_t": 247000000,
    "revenue_t1": 258000000,
    "total_assets_t": 1139000000,
    "net_income_t": -353000000,
    "cfo_t": -482000000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1724521/000172452126000009/0001724521-26-000009-index.htm",
    "form": "10-K",
    "filed": "2026-02-25"
  }
}
P-12 ยท FY 2025-12-31 ยท ELEVATED49.5

Restatement predictor

F-Score 1.48 โ€” misstatement risk 1.5x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-25) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.484,
  "probability": 0.00549,
  "components": {
    "rsst": 0.1127,
    "drec": null,
    "dinv": null,
    "soft": 0.77,
    "dcs": -0.0426,
    "droa": -0.0638,
    "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/1724521/000172452126000009/0001724521-26-000009-index.htm",
    "form": "10-K",
    "filed": "2026-02-25"
  }
}
P-13 ยท FY 2025-12-31 ยท ELEVATED100.0

Zombie / distress

Interest coverage -42.89x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-25) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": -42.889,
    "2024-12-31": -165,
    "2023-12-31": null,
    "2022-12-31": null
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": -0.051,
  "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": -386000000,
    "interest_expense_t": 9000000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1724521/000172452126000009/0001724521-26-000009-index.htm",
    "form": "10-K",
    "filed": "2026-02-25"
  }
}