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CIK 1096950

ADVANCED CONTAINER TECHNOLOGIES, INC.
CIK 0001096950 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
96.0
composite ยท 3 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 2021-12-31 ยท TRIGGERED70.1

Earnings quality

Beneish M-Score -1.05 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-04-18) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.048,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.736,
    "GMI": 2.218,
    "AQI": 0.988,
    "SGI": 2.401,
    "DEPI": 0.961,
    "SGAI": 1,
    "LVGI": 0.994,
    "TATA": -0.045
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -0.0433,
  "inputs": {
    "revenue_t": 5349012,
    "revenue_t1": 2227668,
    "total_assets_t": 4024793,
    "net_income_t": -845056,
    "cfo_t": -664106
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1096950/000121390022020228/0001213900-22-020228-index.htm",
    "form": "10-K",
    "filed": "2022-04-18"
  }
}
P-12 ยท FY 2021-12-31 ยท TRIGGERED100.0

Restatement predictor

F-Score 3.01 โ€” misstatement risk 3.0x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-04-18) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 3.015,
  "probability": 0.01115,
  "components": {
    "rsst": -0.0433,
    "drec": 0.0239,
    "dinv": 0.0797,
    "soft": 0.9881,
    "dcs": 1.3564,
    "droa": -0.0761,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1096950/000121390022020228/0001213900-22-020228-index.htm",
    "form": "10-K",
    "filed": "2022-04-18"
  }
}
P-13 ยท FY 2021-12-31 ยท ELEVATED100.0

Zombie / distress

Interest coverage -33.01x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-04-18) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2021-12-31": -33.006,
    "2020-12-31": -13.8,
    "2019-12-31": 35.592
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": -7.531,
  "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": -954698,
    "interest_expense_t": 28925
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1096950/000121390022020228/0001213900-22-020228-index.htm",
    "form": "10-K",
    "filed": "2022-04-18"
  }
}