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CIK 1337213

VIPER POWERSPORTS INC
CIK 0001337213 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
88.2
composite ยท 3 signals ยท TRIGGERED

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-01 ยท FY 2012-12-31 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 13.37 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2013-12-12) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 13.37,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.905,
    "GMI": 0.025,
    "AQI": 38.52,
    "SGI": 3.703,
    "DEPI": 0.332,
    "SGAI": 0.26,
    "LVGI": 2.794,
    "TATA": -0.124
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.2044,
  "inputs": {
    "revenue_t": 611797,
    "revenue_t1": 165209,
    "total_assets_t": 5544171,
    "net_income_t": -6109151,
    "cfo_t": -5421467
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1337213/000114420413066893/0001144204-13-066893-index.htm",
    "form": "10-K/A",
    "filed": "2013-12-12"
  }
}
P-13 ยท FY 2012-12-31 ยท TRIGGERED100.0

Zombie / distress

Zombie: interest coverage below 1.0x for 4 consecutive years
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2013-12-12) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2012-12-31": -2.841,
    "2011-12-31": -55.212,
    "2010-12-31": -9.961,
    "2009-12-31": -23.693
  },
  "consecutive_years_below_1": 4,
  "altman_z_double_prime": -36.415,
  "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": -3473801,
    "interest_expense_t": 1222772
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1337213/000114420413066893/0001144204-13-066893-index.htm",
    "form": "10-K/A",
    "filed": "2013-12-12"
  }
}
P-12 ยท FY 2012-12-31 ยท CLEAN11.7

Restatement predictor

F-Score 0.35 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2013-12-12) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.352,
  "probability": 0.0013,
  "components": {
    "rsst": -0.2044,
    "drec": 0.0061,
    "dinv": 0.1447,
    "soft": 0.8788,
    "dcs": 2.5779,
    "droa": 2.1298,
    "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/1337213/000114420413066893/0001144204-13-066893-index.htm",
    "form": "10-K/A",
    "filed": "2013-12-12"
  }
}