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CIK 1101020

OVERHILL FARMS INC
CIK 0001101020 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
28.6
composite ยท 4 signals ยท CLEAN

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 2012-09-30 ยท CLEAN38.1

Earnings quality

Beneish M-Score -2.22 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-12-18) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.221,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.003,
    "GMI": 0.873,
    "AQI": 0.985,
    "SGI": 1.149,
    "DEPI": 1.018,
    "SGAI": 1,
    "LVGI": 0.846,
    "TATA": 0.031
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": 0.0307,
  "inputs": {
    "revenue_t": 194389370,
    "revenue_t1": 169218474,
    "total_assets_t": 66315222,
    "net_income_t": 3114965,
    "cfo_t": 1066988
  },
  "stale": false,
  "latest_filing_period": "2012-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1101020/000110102012000027/0001101020-12-000027-index.htm",
    "form": "10-K",
    "filed": "2012-12-18"
  }
}
P-05 ยท FY 2012-09-30 ยท CLEAN0.0

Tax arbitrage

ETR 35.7% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-12-18) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2012-09-30": 0.3565,
    "2011-10-02": 0.364,
    "2010-09-26": 0.382
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-09-30": -0.1465,
    "2011-10-02": -0.154,
    "2010-09-26": -0.172
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2012-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1101020/000110102012000027/0001101020-12-000027-index.htm",
    "form": "10-K",
    "filed": "2012-12-18"
  }
}
P-12 ยท FY 2012-09-30 ยท CLEAN19.4

Restatement predictor

F-Score 0.58 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-12-18) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.581,
  "probability": 0.00215,
  "components": {
    "rsst": 0.0307,
    "drec": 0.0313,
    "dinv": 0.0474,
    "soft": 0.8055,
    "dcs": 0.1364,
    "droa": 0.0256,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1101020/000110102012000027/0001101020-12-000027-index.htm",
    "form": "10-K",
    "filed": "2012-12-18"
  }
}
P-13 ยท FY 2012-09-30 ยท CLEAN0.0

Zombie / distress

Interest coverage 16.51x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-12-18) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2012-09-30": 16.506,
    "2011-10-02": 7.775,
    "2010-09-26": 8.369,
    "2009-09-27": 6.834
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 6.24,
  "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": 5152878,
    "interest_expense_t": 312176
  },
  "stale": false,
  "latest_filing_period": "2012-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1101020/000110102012000027/0001101020-12-000027-index.htm",
    "form": "10-K",
    "filed": "2012-12-18"
  }
}