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CIK 1021604

On Track Innovations Ltd.
CIK 0001021604 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
71.0
composite ยท 2 signals ยท TRIGGERED

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 2021-12-31 ยท TRIGGERED76.4

Earnings quality

Beneish M-Score -0.83 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2022-04-15) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -0.828,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 2.443,
    "GMI": 1.479,
    "AQI": 1.136,
    "SGI": 1.167,
    "DEPI": 0.995,
    "SGAI": 1,
    "LVGI": 1.403,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "SGAI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 14875000,
    "revenue_t1": 12742000,
    "total_assets_t": 12536000,
    "net_income_t": -11659000,
    "cfo_t": null
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1021604/000121390022019959/0001213900-22-019959-index.htm",
    "form": "10-K/A",
    "filed": "2022-04-15"
  }
}
P-12 ยท FY 2021-12-31 ยท ELEVATED49.5

Restatement predictor

F-Score 1.49 โ€” misstatement risk 1.5x the base rate
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2022-04-15) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.486,
  "probability": 0.0055,
  "components": {
    "rsst": null,
    "drec": 0.144,
    "dinv": 0.0488,
    "soft": 0.8813,
    "dcs": 0.0005,
    "droa": -0.569,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1021604/000121390022019959/0001213900-22-019959-index.htm",
    "form": "10-K/A",
    "filed": "2022-04-15"
  }
}