CIK 1077800

ACCEL BRANDS, INC.

CIK 0001077800 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

14.7

composite · 3 signals · ELEVATED

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-13 · FY 2014-06-30 · ELEVATED20.0

Zombie / distress

Altman Z'' -49.10 in the distress zone

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-09-29) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2014-06-30": 1.33,
    "2013-06-30": 9.476,
    "2012-06-30": 58.117,
    "2011-06-30": -52907.839
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": -49.098,
  "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": -639338,
    "interest_expense_t": -480864
  },
  "stale": false,
  "latest_filing_period": "2014-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1077800/000107878214001751/0001078782-14-001751-index.htm",
    "form": "10-K",
    "filed": "2014-09-29"
  }
}

P-01 · FY 2014-06-30 · CLEAN0.0

Earnings quality

Beneish M-Score -10.94 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-09-29) ↗

Evidence — inputs and thresholds

{
  "m_score": -10.941,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1,
    "SGI": 0.646,
    "DEPI": 0.657,
    "SGAI": 0.654,
    "LVGI": 0.072,
    "TATA": -1.81
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "AQI"
  ],
  "sloan_accruals": -3.3801,
  "inputs": {
    "revenue_t": 216000,
    "revenue_t1": 334616,
    "total_assets_t": 1126782,
    "net_income_t": -2508950,
    "cfo_t": -469561
  },
  "stale": false,
  "latest_filing_period": "2014-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1077800/000107878214001751/0001078782-14-001751-index.htm",
    "form": "10-K",
    "filed": "2014-09-29"
  }
}

P-12 · FY 2014-06-30 · CLEAN0.0

Restatement predictor

F-Score 0.00 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-09-29) ↗

Evidence — inputs and thresholds

{
  "f_score": 0,
  "probability": 0,
  "components": {
    "rsst": -3.3801,
    "drec": null,
    "dinv": null,
    "soft": 0.9235,
    "dcs": -0.3545,
    "droa": 22.7254,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2014-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1077800/000107878214001751/0001078782-14-001751-index.htm",
    "form": "10-K",
    "filed": "2014-09-29"
  }
}