CIK 1332412

VALLEY FORGE COMPOSITE TECHNOLOGIES, INC.

CIK 0001332412 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

89.6

composite · 4 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 2011-12-31 · TRIGGERED100.0

Earnings quality

Beneish M-Score 21.23 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-03-30) ↗

Evidence — inputs and thresholds

{
  "m_score": 21.229,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 2.247,
    "GMI": 0.629,
    "AQI": 57.005,
    "SGI": 0.803,
    "DEPI": 0.837,
    "SGAI": 1.267,
    "LVGI": 0.881,
    "TATA": 0.071
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": 0.0982,
  "inputs": {
    "revenue_t": 14992867,
    "revenue_t1": 18675269,
    "total_assets_t": 9873990,
    "net_income_t": 426756,
    "cfo_t": -275396
  },
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1332412/000121465912001424/0001214659-12-001424-index.htm",
    "form": "10-K",
    "filed": "2012-03-30"
  }
}

P-12 · FY 2011-12-31 · TRIGGERED100.0

Restatement predictor

F-Score 4.17 — misstatement risk 4.2x the base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-03-30) ↗

Evidence — inputs and thresholds

{
  "f_score": 4.17,
  "probability": 0.01543,
  "components": {
    "rsst": 0.0982,
    "drec": 0.2238,
    "dinv": 0.4906,
    "soft": 0.9509,
    "dcs": -0.2829,
    "droa": 0.3765,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1332412/000121465912001424/0001214659-12-001424-index.htm",
    "form": "10-K",
    "filed": "2012-03-30"
  }
}

P-05 · FY 2011-12-31 · ELEVATED76.1

Tax arbitrage

ETR 4.5% vs 21% statutory — gap persistent across 1 of 1 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-03-30) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2011-12-31": 0.0448
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2011-12-31": 0.1652
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1332412/000121465912001424/0001214659-12-001424-index.htm",
    "form": "10-K",
    "filed": "2012-03-30"
  }
}

P-13 · FY 2011-12-31 · ELEVATED20.0

Zombie / distress

Altman Z'' -0.46 in the distress zone

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-03-30) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2011-12-31": 239.887,
    "2010-12-31": -1.262
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": -0.459,
  "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": 744130,
    "interest_expense_t": 3102
  },
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1332412/000121465912001424/0001214659-12-001424-index.htm",
    "form": "10-K",
    "filed": "2012-03-30"
  }
}