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CIK 1101783

TELIPHONE CORP
CIK 0001101783 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
85.9
composite ยท 2 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 2012-09-30 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 0.44 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-04-02) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 0.444,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 5.449,
    "AQI": 0.887,
    "SGI": 3.899,
    "DEPI": 0.522,
    "SGAI": 1,
    "LVGI": 1.088,
    "TATA": -0.402
  },
  "defaulted_to_neutral": [
    "DSRI",
    "SGAI"
  ],
  "sloan_accruals": -0.5631,
  "inputs": {
    "revenue_t": 8801751,
    "revenue_t1": 2257385,
    "total_assets_t": 8076257,
    "net_income_t": -2782104,
    "cfo_t": 465668
  },
  "stale": false,
  "latest_filing_period": "2012-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1101783/000133854113000004/0001338541-13-000004-index.htm",
    "form": "10-K",
    "filed": "2013-04-02"
  }
}
P-12 ยท FY 2012-09-30 ยท CLEAN29.4

Restatement predictor

F-Score 0.88 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-04-02) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.882,
  "probability": 0.00326,
  "components": {
    "rsst": -0.5631,
    "drec": null,
    "dinv": -0.0004,
    "soft": 0.6351,
    "dcs": 2.8991,
    "droa": -0.9274,
    "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/1101783/000133854113000004/0001338541-13-000004-index.htm",
    "form": "10-K",
    "filed": "2013-04-02"
  }
}