CIK 1321502

ANDAIN, INC.

CIK 0001321502 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

59.1

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-12 · FY 2012-12-31 · TRIGGERED73.9

Restatement predictor

F-Score 2.22 — misstatement risk 2.2x the base rate

trend: flat

Trend

Source: 10-K/A on SEC.gov (filed 2013-05-20) ↗

Evidence — inputs and thresholds

{
  "f_score": 2.216,
  "probability": 0.0082,
  "components": {
    "rsst": -3.1281,
    "drec": -0.1145,
    "dinv": null,
    "soft": 0.9527,
    "dcs": -0.1988,
    "droa": -3.1937,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1321502/000072174813000192/0000721748-13-000192-index.htm",
    "form": "10-K/A",
    "filed": "2013-05-20"
  }
}

P-13 · FY 2010-12-31 · ELEVATED90.0

Zombie / distress

[FY2010 data, stale — no more recent EBIT figure in XBRL] Interest coverage -456.76x below 1.0

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-04-16) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2012-12-31": null,
    "2011-12-31": null,
    "2010-12-31": -456.759
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": -55.057,
  "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": -1013548,
    "interest_expense_t": 2219
  },
  "stale": true,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1321502/000117891312001099/0001178913-12-001099-index.htm",
    "form": "10-K",
    "filed": "2012-04-16"
  }
}

P-01 · FY 2012-12-31 · CLEAN0.0

Earnings quality

Beneish M-Score -21.70 — no manipulation profile

trend: flat

Trend

Source: 10-K/A on SEC.gov (filed 2013-05-20) ↗

Evidence — inputs and thresholds

{
  "m_score": -21.701,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.516,
    "GMI": 1,
    "AQI": 1,
    "SGI": 0.558,
    "DEPI": 0.889,
    "SGAI": 1,
    "LVGI": 0.98,
    "TATA": -4.124
  },
  "defaulted_to_neutral": [
    "GMI",
    "AQI",
    "SGAI"
  ],
  "sloan_accruals": -3.1281,
  "inputs": {
    "revenue_t": 181298,
    "revenue_t1": 325006,
    "total_assets_t": 524057,
    "net_income_t": -2504588,
    "cfo_t": -343498
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1321502/000072174813000192/0000721748-13-000192-index.htm",
    "form": "10-K/A",
    "filed": "2013-05-20"
  }
}