STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

CIK 1171014

COSI INC
CIK 0001171014 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
88.2
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.

Chat with this filing โ†’

Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

Investigation memo โ€” generate one โ†’

Run the bounded investigation agent โ€” reads this company's signals and writes a short, cited summary.

Signals

P-01 ยท FY 2015-12-28 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 1.20 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-03-24) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 1.198,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.338,
    "GMI": 1,
    "AQI": 8.883,
    "SGI": 1.156,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 0.868,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "GMI",
    "DEPI",
    "SGAI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 89890000,
    "revenue_t1": 77758000,
    "total_assets_t": 41261000,
    "net_income_t": null,
    "cfo_t": -14319000
  },
  "stale": false,
  "latest_filing_period": "2015-12-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1171014/000156761916002083/0001567619-16-002083-index.htm",
    "form": "10-K",
    "filed": "2016-03-24"
  }
}
P-13 ยท FY 2015-12-28 ยท ELEVATED100.0

Zombie / distress

Interest coverage -15.08x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-03-24) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2015-12-28": -15.079,
    "2014-12-29": -33.524,
    "2013-12-30": null,
    "2012-12-31": null
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": -27.506,
  "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": -15516000,
    "interest_expense_t": 1029000
  },
  "stale": false,
  "latest_filing_period": "2015-12-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1171014/000156761916002083/0001567619-16-002083-index.htm",
    "form": "10-K",
    "filed": "2016-03-24"
  }
}
P-12 ยท FY 2015-12-28 ยท CLEAN11.3

Restatement predictor

F-Score 0.34 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-03-24) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.34,
  "probability": 0.00126,
  "components": {
    "rsst": null,
    "drec": 0.0085,
    "dinv": 0.0061,
    "soft": 0.5869,
    "dcs": 0.1519,
    "droa": null,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2015-12-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1171014/000156761916002083/0001567619-16-002083-index.htm",
    "form": "10-K",
    "filed": "2016-03-24"
  }
}