CIK 1342936

Rivulet Entertainment, Inc.

CIK 0001342936 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

100.0

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 2025-06-30 · TRIGGERED100.0

Earnings quality

Beneish M-Score 145.81 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2025-10-15) ↗

Evidence — inputs and thresholds

{
  "m_score": 145.811,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 0.862,
    "SGI": 166.667,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 2.902,
    "TATA": 0.255
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": 0.3079,
  "inputs": {
    "revenue_t": 10000000,
    "revenue_t1": 60000,
    "total_assets_t": 19811615,
    "net_income_t": -5919900,
    "cfo_t": -10976200
  },
  "stale": false,
  "latest_filing_period": "2025-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1342936/000149315225018109/0001493152-25-018109-index.htm",
    "form": "10-K",
    "filed": "2025-10-15"
  }
}

P-12 · FY 2025-06-30 · TRIGGERED100.0

Restatement predictor

F-Score 270.27 — misstatement risk 270.3x the base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2025-10-15) ↗

Evidence — inputs and thresholds

{
  "f_score": 270.27,
  "probability": 1,
  "components": {
    "rsst": 0.3079,
    "drec": 0.1218,
    "dinv": null,
    "soft": 0.9935,
    "dcs": 132.3337,
    "droa": -0.2849,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1342936/000149315225018109/0001493152-25-018109-index.htm",
    "form": "10-K",
    "filed": "2025-10-15"
  }
}

P-13 · FY 2023-12-31 · ELEVATED100.0

Zombie / distress

[FY2023 data, stale — no more recent EBIT figure in XBRL] Interest coverage -50.48x below 1.0

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2024-03-27) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2025-06-30": null,
    "2024-06-30": null,
    "2023-12-31": -50.478,
    "2022-12-31": -23.866
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": -24010.183,
  "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": -354303,
    "interest_expense_t": 7019
  },
  "stale": true,
  "latest_filing_period": "2025-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1342936/000137647424000140/0001376474-24-000140-index.htm",
    "form": "10-K",
    "filed": "2024-03-27"
  }
}