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CIK 1172298

Petro River Oil Corp.
CIK 0001172298 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
0.7
composite ยท 2 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 2019-04-30 ยท CLEAN0.0

Earnings quality

Beneish M-Score -5.76 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2019-08-13) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -5.762,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.184,
    "GMI": 1,
    "AQI": 0.894,
    "SGI": 2.274,
    "DEPI": 0.995,
    "SGAI": 1,
    "LVGI": 0.446,
    "TATA": -0.814
  },
  "defaulted_to_neutral": [
    "GMI",
    "SGAI"
  ],
  "sloan_accruals": -1.0274,
  "inputs": {
    "revenue_t": 1645170,
    "revenue_t1": 723409,
    "total_assets_t": 10016583,
    "net_income_t": -8617128,
    "cfo_t": -468512
  },
  "stale": false,
  "latest_filing_period": "2019-04-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1172298/000165495419009399/0001654954-19-009399-index.htm",
    "form": "10-K",
    "filed": "2019-08-13"
  }
}
P-12 ยท FY 2019-04-30 ยท CLEAN0.9

Restatement predictor

F-Score 0.03 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2019-08-13) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.027,
  "probability": 0.0001,
  "components": {
    "rsst": -1.0274,
    "drec": -0.0226,
    "dinv": null,
    "soft": 0.8787,
    "dcs": 1.5218,
    "droa": 2.6361,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2019-04-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1172298/000165495419009399/0001654954-19-009399-index.htm",
    "form": "10-K",
    "filed": "2019-08-13"
  }
}