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CIK 1242513

COMPUTER GRAPHICS INTERNATIONAL INC.
CIK 0001242513 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
66.8
composite ยท 4 signals ยท ELEVATED

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-13 ยท FY 2013-09-30 ยท ELEVATED90.0

Zombie / distress

Interest coverage -405.51x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-01-14) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2013-09-30": -405.512,
    "2012-09-30": null,
    "2011-09-30": null,
    "2010-09-30": 6706.668
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": -16.226,
  "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": -1728293,
    "interest_expense_t": 4262
  },
  "stale": false,
  "latest_filing_period": "2013-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1242513/000114420414002116/0001144204-14-002116-index.htm",
    "form": "10-K",
    "filed": "2014-01-14"
  }
}
P-01 ยท FY 2013-09-30 ยท CLEAN0.0

Earnings quality

Beneish M-Score -7.35 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-01-14) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -7.348,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.201,
    "GMI": 1,
    "AQI": 0.467,
    "SGI": 0.639,
    "DEPI": 0.68,
    "SGAI": 1.037,
    "LVGI": 3.045,
    "TATA": -0.813
  },
  "defaulted_to_neutral": [
    "GMI"
  ],
  "sloan_accruals": -0.6749,
  "inputs": {
    "revenue_t": 3701783,
    "revenue_t1": 5795503,
    "total_assets_t": 1395722,
    "net_income_t": -1636692,
    "cfo_t": -502027
  },
  "stale": false,
  "latest_filing_period": "2013-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1242513/000114420414002116/0001144204-14-002116-index.htm",
    "form": "10-K",
    "filed": "2014-01-14"
  }
}
P-05 ยท FY 2011-09-30 ยท CLEAN0.0

Tax arbitrage

[FY2011 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 28.8% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-01-14) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2011-09-30": 0.2878
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2011-09-30": -0.0778
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2013-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1242513/000114420413002074/0001144204-13-002074-index.htm",
    "form": "10-K",
    "filed": "2013-01-14"
  }
}
P-12 ยท FY 2013-09-30 ยท CLEAN6.0

Restatement predictor

F-Score 0.18 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-01-14) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.181,
  "probability": 0.00067,
  "components": {
    "rsst": -0.6749,
    "drec": -0.0501,
    "dinv": 0,
    "soft": 0.3798,
    "dcs": -0.3467,
    "droa": -0.5946,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2013-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1242513/000114420414002116/0001144204-14-002116-index.htm",
    "form": "10-K",
    "filed": "2014-01-14"
  }
}