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CIK 1090633

INTERNET INITIATIVE JAPAN INC
CIK 0001090633 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
53.9
composite ยท 5 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-07 ยท FY 2014-03-31 ยท TRIGGERED73.3

Pension underfunding

DB plan 55% funded โ€” -$19M deficit (3% of equity)
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2014-07-16) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 42985000,
  "plan_assets": 23543000,
  "funded_ratio": 0.5477,
  "deficit": -19442000,
  "deficit_vs_equity": 0.0334,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2014-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1090633/000117184314003282/0001171843-14-003282-index.htm",
    "form": "20-F",
    "filed": "2014-07-16"
  }
}
P-01 ยท FY 2014-03-31 ยท CLEAN24.8

Earnings quality

Beneish M-Score -2.63 โ€” no manipulation profile
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2014-07-16) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.631,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.952,
    "GMI": 1.116,
    "AQI": 0.92,
    "SGI": 0.983,
    "DEPI": 0.998,
    "SGAI": 1,
    "LVGI": 0.769,
    "TATA": -0.042
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -0.0449,
  "inputs": {
    "revenue_t": 1109655000,
    "revenue_t1": 1128382000,
    "total_assets_t": 1008609000,
    "net_income_t": 43137000,
    "cfo_t": 85326000
  },
  "stale": false,
  "latest_filing_period": "2014-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1090633/000117184314003282/0001171843-14-003282-index.htm",
    "form": "20-F",
    "filed": "2014-07-16"
  }
}
P-05 ยท FY 2014-03-31 ยท CLEAN0.0

Tax arbitrage

ETR 28.6% โ€” within normal range of statutory
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2014-07-16) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2014-03-31": 0.2861,
    "2013-03-31": 0.3362,
    "2012-03-31": 0.4226
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2014-03-31": -0.0761,
    "2013-03-31": -0.1262,
    "2012-03-31": -0.2126
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2014-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1090633/000117184314003282/0001171843-14-003282-index.htm",
    "form": "20-F",
    "filed": "2014-07-16"
  }
}
P-12 ยท FY 2014-03-31 ยท CLEAN25.3

Restatement predictor

F-Score 0.76 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2014-07-16) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.758,
  "probability": 0.00281,
  "components": {
    "rsst": -0.0449,
    "drec": -0.0135,
    "dinv": 0.0025,
    "soft": 0.5245,
    "dcs": -0.0053,
    "droa": -0.0218,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2014-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1090633/000117184314003282/0001171843-14-003282-index.htm",
    "form": "20-F",
    "filed": "2014-07-16"
  }
}
P-13 ยท FY 2014-03-31 ยท CLEAN0.0

Zombie / distress

Interest coverage 22.33x โ€” servicing debt from operations
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2014-07-16) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2014-03-31": 22.329,
    "2013-12-31": null,
    "2013-03-31": 26.986,
    "2012-03-31": 21.227
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 2.935,
  "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": 55577000,
    "interest_expense_t": 2489000
  },
  "stale": false,
  "latest_filing_period": "2014-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1090633/000117184314003282/0001171843-14-003282-index.htm",
    "form": "20-F",
    "filed": "2014-07-16"
  }
}