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CIK 1099728

Sibling Group Holdings, Inc.
CIK 0001099728 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
91.9
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 2015-06-30 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 10.11 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-10-23) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 10.111,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.044,
    "GMI": 8.939,
    "AQI": 0.22,
    "SGI": 14.702,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 0.294,
    "TATA": -0.611
  },
  "defaulted_to_neutral": [
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": -1.0029,
  "inputs": {
    "revenue_t": 2207450,
    "revenue_t1": 150146,
    "total_assets_t": 7001351,
    "net_income_t": -7020035,
    "cfo_t": -2740703
  },
  "stale": false,
  "latest_filing_period": "2015-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1099728/000155335015001097/0001553350-15-001097-index.htm",
    "form": "10-K",
    "filed": "2015-10-23"
  }
}
P-12 ยท FY 2015-06-30 ยท ELEVATED59.6

Restatement predictor

F-Score 1.79 โ€” misstatement risk 1.8x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-10-23) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.787,
  "probability": 0.00661,
  "components": {
    "rsst": -1.0029,
    "drec": -0.0063,
    "dinv": null,
    "soft": 0.2242,
    "dcs": 13.8802,
    "droa": 0.1688,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2015-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1099728/000155335015001097/0001553350-15-001097-index.htm",
    "form": "10-K",
    "filed": "2015-10-23"
  }
}
P-13 ยท FY 2012-12-31 ยท ELEVATED70.0

Zombie / distress

[FY2012 data, stale โ€” no more recent EBIT figure in XBRL] Interest coverage -210.34x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-04-17) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2015-06-30": null,
    "2014-06-30": null,
    "2013-12-31": null,
    "2012-12-31": -210.341
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": null,
  "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": -3669393,
    "interest_expense_t": 17445
  },
  "stale": true,
  "latest_filing_period": "2015-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1099728/000155335014000389/0001553350-14-000389-index.htm",
    "form": "10-K",
    "filed": "2014-04-17"
  }
}