CIK 1317639

IMAGE METRICS, INC.

CIK 0001317639 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

85.9

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 2011-09-30 · TRIGGERED100.0

Earnings quality

Beneish M-Score 6.24 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2011-12-29) ↗

Evidence — inputs and thresholds

{
  "m_score": 6.244,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.438,
    "GMI": 0.65,
    "AQI": 1,
    "SGI": 1.181,
    "DEPI": 0.195,
    "SGAI": 1,
    "LVGI": 0.251,
    "TATA": 1.947
  },
  "defaulted_to_neutral": [
    "AQI",
    "SGAI"
  ],
  "sloan_accruals": 3.0657,
  "inputs": {
    "revenue_t": 7024000,
    "revenue_t1": 5945000,
    "total_assets_t": 3727000,
    "net_income_t": 19000,
    "cfo_t": -7239000
  },
  "stale": false,
  "latest_filing_period": "2011-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1317639/000114420411072189/0001144204-11-072189-index.htm",
    "form": "10-K",
    "filed": "2011-12-29"
  }
}

P-05 · FY 2011-09-30 · ELEVATED94.0

Tax arbitrage

ETR 0.0% vs 21% statutory — gap persistent across 1 of 1 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2011-12-29) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2011-09-30": 0
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2011-09-30": 0.21
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2011-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1317639/000114420411072189/0001144204-11-072189-index.htm",
    "form": "10-K",
    "filed": "2011-12-29"
  }
}

P-12 · FY 2011-09-30 · CLEAN0.0

Restatement predictor

F-Score 0.00 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2011-12-29) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.001,
  "probability": 0,
  "components": {
    "rsst": 3.0657,
    "drec": -0.0528,
    "dinv": null,
    "soft": 0.9453,
    "dcs": 0.2025,
    "droa": 9.5825,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2011-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1317639/000114420411072189/0001144204-11-072189-index.htm",
    "form": "10-K",
    "filed": "2011-12-29"
  }
}