CIK 1205181

Grapefruit USA, Inc.

CIK 0001205181 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

88.1

composite · 3 signals · TRIGGERED

Every card below shows the score and the exact filing data it was computed from — 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 — never a guess.

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Signals

P-01 · FY 2021-12-31 · TRIGGERED100.0

Earnings quality

Beneish M-Score 28.99 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2022-04-15) ↗

Evidence — inputs and thresholds

{
  "m_score": 28.991,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 44.053,
    "GMI": 1,
    "AQI": 1.164,
    "SGI": 0.16,
    "DEPI": 0.884,
    "SGAI": 1,
    "LVGI": 1.904,
    "TATA": -1.527
  },
  "defaulted_to_neutral": [
    "GMI",
    "SGAI"
  ],
  "sloan_accruals": -1.4667,
  "inputs": {
    "revenue_t": 588957,
    "revenue_t1": 3672353,
    "total_assets_t": 2816171,
    "net_income_t": -5504670,
    "cfo_t": -1203388
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1205181/000149315222010150/0001493152-22-010150-index.htm",
    "form": "10-K",
    "filed": "2022-04-15"
  }
}

P-13 · FY 2021-12-31 · TRIGGERED100.0

Zombie / distress

Zombie: interest coverage below 1.0x for 4 consecutive years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2022-04-15) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2021-12-31": -1.434,
    "2020-12-31": -0.575,
    "2019-12-31": -3.286,
    "2018-12-31": -2.733
  },
  "consecutive_years_below_1": 4,
  "altman_z_double_prime": -42.23,
  "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": -2415535,
    "interest_expense_t": 1684695
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1205181/000149315222010150/0001493152-22-010150-index.htm",
    "form": "10-K",
    "filed": "2022-04-15"
  }
}

P-12 · FY 2021-12-31 · CLEAN11.0

Restatement predictor

F-Score 0.33 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2022-04-15) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.33,
  "probability": 0.00122,
  "components": {
    "rsst": -1.4667,
    "drec": 0.0815,
    "dinv": -0.0385,
    "soft": 0.3684,
    "dcs": -0.9047,
    "droa": -0.6241,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1205181/000149315222010150/0001493152-22-010150-index.htm",
    "form": "10-K",
    "filed": "2022-04-15"
  }
}