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{
"m_score": -0.096,
"threshold": -1.78,
"ratios": {
"DSRI": 0.773,
"GMI": 2.166,
"AQI": 0.382,
"SGI": 3.958,
"DEPI": 0.939,
"SGAI": 1,
"LVGI": 1.166,
"TATA": -0.075
},
"defaulted_to_neutral": [
"SGAI"
],
"sloan_accruals": -0.105,
"inputs": {
"revenue_t": 90982535,
"revenue_t1": 22986881,
"total_assets_t": 91287054,
"net_income_t": -6325368,
"cfo_t": 498049
},
"stale": false,
"latest_filing_period": "2025-12-31",
"source": {
"url": "https://www.sec.gov/Archives/edgar/data/1519472/000164033426000651/0001640334-26-000651-index.htm",
"form": "10-K",
"filed": "2026-04-06"
}
}{
"etr_by_year": {
"2023-12-31": -0.1732
},
"statutory_rate": 0.21,
"gap_by_year": {
"2023-12-31": 0.3832
},
"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/1519472/000164033425000556/0001640334-25-000556-index.htm",
"form": "10-K",
"filed": "2025-03-31"
}
}{
"icr_by_year": {
"2025-12-31": -4.609,
"2024-12-31": -21.143,
"2023-12-31": null,
"2022-12-31": null
},
"consecutive_years_below_1": 2,
"altman_z_double_prime": -5.976,
"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": -6296273,
"interest_expense_t": 1366205
},
"stale": false,
"latest_filing_period": "2025-12-31",
"source": {
"url": "https://www.sec.gov/Archives/edgar/data/1519472/000164033426000651/0001640334-26-000651-index.htm",
"form": "10-K",
"filed": "2026-04-06"
}
}{
"f_score": 0.57,
"probability": 0.00211,
"components": {
"rsst": -0.105,
"drec": 0.1341,
"dinv": 0.0117,
"soft": 0.9112,
"dcs": 2.5792,
"droa": 0.8358,
"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/1519472/000164033426000651/0001640334-26-000651-index.htm",
"form": "10-K",
"filed": "2026-04-06"
}
}