CIK 1034592

OMNICOMM SYSTEMS INC

CIK 0001034592 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

82.9

composite · 4 signals · TRIGGERED

Every card below shows the score and the exact filing data it was computed from — 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 — never a guess.

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Signals

P-01 · FY 2018-12-31 · TRIGGERED100.0

Earnings quality

Beneish M-Score 0.44 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2019-03-28) ↗

Evidence — inputs and thresholds

{
  "m_score": 0.442,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.82,
    "GMI": 0.982,
    "AQI": 5.642,
    "SGI": 1.005,
    "DEPI": 1.12,
    "SGAI": 1.231,
    "LVGI": 0.652,
    "TATA": 0.241
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": 0.2481,
  "inputs": {
    "revenue_t": 27104480,
    "revenue_t1": 26979658,
    "total_assets_t": 10228214,
    "net_income_t": 3687965,
    "cfo_t": 1219069
  },
  "stale": false,
  "latest_filing_period": "2018-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1034592/000143774919005932/0001437749-19-005932-index.htm",
    "form": "10-K",
    "filed": "2019-03-28"
  }
}

P-05 · FY 2018-12-31 · TRIGGERED96.9

Tax arbitrage

ETR 11.7% vs 21% statutory — gap persistent across 3 of 3 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2019-03-28) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2018-12-31": 0.1173,
    "2017-12-31": 0.0004,
    "2016-12-31": 0.0104
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2018-12-31": 0.0927,
    "2017-12-31": 0.2096,
    "2016-12-31": 0.1996
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2018-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1034592/000143774919005932/0001437749-19-005932-index.htm",
    "form": "10-K",
    "filed": "2019-03-28"
  }
}

P-13 · FY 2018-12-31 · ELEVATED20.0

Zombie / distress

Altman Z'' -22.46 in the distress zone

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2019-03-28) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2018-12-31": 6.24,
    "2017-12-31": 8.426,
    "2016-12-31": 9.877,
    "2015-12-31": 4.179
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": -22.46,
  "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": 2534177,
    "interest_expense_t": 406145
  },
  "stale": false,
  "latest_filing_period": "2018-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1034592/000143774919005932/0001437749-19-005932-index.htm",
    "form": "10-K",
    "filed": "2019-03-28"
  }
}

P-12 · FY 2018-12-31 · CLEAN11.8

Restatement predictor

F-Score 0.35 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2019-03-28) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.355,
  "probability": 0.00131,
  "components": {
    "rsst": 0.2481,
    "drec": -0.1324,
    "dinv": null,
    "soft": 0.7262,
    "dcs": 0.0535,
    "droa": 0.0539,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2018-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1034592/000143774919005932/0001437749-19-005932-index.htm",
    "form": "10-K",
    "filed": "2019-03-28"
  }
}