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CIK 1062128

MANUKA, INC.
CIK 0001062128 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
100.0
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 2022-12-31 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 16.67 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2023-05-03) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 16.669,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1.037,
    "AQI": 2.152,
    "SGI": 44.429,
    "DEPI": 0.309,
    "SGAI": 1,
    "LVGI": 10.04,
    "TATA": -3.642
  },
  "defaulted_to_neutral": [
    "DSRI",
    "SGAI"
  ],
  "sloan_accruals": -2.0231,
  "inputs": {
    "revenue_t": 311000,
    "revenue_t1": 7000,
    "total_assets_t": 265000,
    "net_income_t": -1355000,
    "cfo_t": -390000
  },
  "stale": false,
  "latest_filing_period": "2022-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1062128/000117891323001679/0001178913-23-001679-index.htm",
    "form": "10-K/A",
    "filed": "2023-05-03"
  }
}
P-12 ยท FY 2022-12-31 ยท TRIGGERED100.0

Restatement predictor

F-Score 258.78 โ€” misstatement risk 258.8x the base rate
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2023-05-03) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 258.785,
  "probability": 0.9575,
  "components": {
    "rsst": -2.0231,
    "drec": 0.0294,
    "dinv": -0.0566,
    "soft": 0.6038,
    "dcs": 41.4286,
    "droa": -4.6357,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2022-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1062128/000117891323001679/0001178913-23-001679-index.htm",
    "form": "10-K/A",
    "filed": "2023-05-03"
  }
}