CIK 13033

COMJOYFUL INTERNATIONAL CO

CIK 0000013033 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

99.9

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 2014-12-31 · TRIGGERED99.6

Earnings quality

Beneish M-Score -0.01 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2015-03-30) ↗

Evidence — inputs and thresholds

{
  "m_score": -0.012,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 4.108,
    "AQI": 2.312,
    "SGI": 1.833,
    "DEPI": 0.303,
    "SGAI": 0.611,
    "LVGI": 2.325,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "DSRI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 1041890,
    "revenue_t1": 568534,
    "total_assets_t": 1217985,
    "net_income_t": -3116161,
    "cfo_t": null
  },
  "stale": false,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/13033/000114420415019158/0001144204-15-019158-index.htm",
    "form": "10-K",
    "filed": "2015-03-30"
  }
}

P-12 · FY 2014-12-31 · TRIGGERED100.0

Restatement predictor

F-Score 9.67 — misstatement risk 9.7x the base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2015-03-30) ↗

Evidence — inputs and thresholds

{
  "f_score": 9.674,
  "probability": 0.03579,
  "components": {
    "rsst": null,
    "drec": null,
    "dinv": 0.0189,
    "soft": 0.8942,
    "dcs": 0.8326,
    "droa": -1.7552,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/13033/000114420415019158/0001144204-15-019158-index.htm",
    "form": "10-K",
    "filed": "2015-03-30"
  }
}

P-13 · FY 2013-04-30 · ELEVATED80.0

Zombie / distress

[FY2013 data, stale — no more recent EBIT figure in XBRL] Interest coverage -9.13x below 1.0

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-07-30) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2014-12-31": null,
    "2013-12-31": null,
    "2013-04-30": -9.128,
    "2012-04-30": -2.646
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": null,
  "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": -65029,
    "interest_expense_t": 7124
  },
  "stale": true,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/13033/000114420413041859/0001144204-13-041859-index.htm",
    "form": "10-K",
    "filed": "2013-07-30"
  }
}