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CIK 1043156

STAR BUFFET INC
CIK 0001043156 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
49.8
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-13 ยท FY 2019-01-28 ยท ELEVATED65.6

Zombie / distress

Interest coverage -0.42x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2019-04-26) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2019-01-28": -0.423,
    "2018-01-29": 1.014,
    "2017-01-30": 0.067,
    "2016-01-25": 0.812
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": -15.832,
  "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": -209000,
    "interest_expense_t": 494000
  },
  "stale": false,
  "latest_filing_period": "2019-01-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1043156/000143774919008055/0001437749-19-008055-index.htm",
    "form": "10-K",
    "filed": "2019-04-26"
  }
}
P-05 ยท FY 2018-01-29 ยท CLEAN8.5

Tax arbitrage

ETR 18.9% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2018-04-26) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2018-01-29": 0.1887
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2018-01-29": 0.0213
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2019-01-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1043156/000143774918007847/0001437749-18-007847-index.htm",
    "form": "10-K",
    "filed": "2018-04-26"
  }
}
P-12 ยท FY 2019-01-28 ยท CLEAN4.0

Restatement predictor

F-Score 0.12 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2019-04-26) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.119,
  "probability": 0.00044,
  "components": {
    "rsst": -0.1687,
    "drec": 0.001,
    "dinv": -0.0131,
    "soft": 0.1093,
    "dcs": null,
    "droa": -0.1026,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2019-01-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1043156/000143774919008055/0001437749-19-008055-index.htm",
    "form": "10-K",
    "filed": "2019-04-26"
  }
}