STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

CIK 1373980

HEELYS, INC.
CIK 0001373980 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
51.0
composite ยท 2 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.

Chat with this filing โ†’

Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

Investigation memo โ€” generate one โ†’

Run the bounded investigation agent โ€” reads this company's signals and writes a short, cited summary.

Signals

P-01 ยท FY 2011-12-31 ยท TRIGGERED59.2

Earnings quality

Beneish M-Score -1.49 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-03-21) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.487,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 2.146,
    "GMI": 0.999,
    "AQI": 0.978,
    "SGI": 1.052,
    "DEPI": 0.86,
    "SGAI": 1.065,
    "LVGI": 1.698,
    "TATA": 0.034
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": 0.033,
  "inputs": {
    "revenue_t": 32017000,
    "revenue_t1": 30436000,
    "total_assets_t": 78813000,
    "net_income_t": -5600000,
    "cfo_t": -8251000
  },
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1373980/000114036112016912/0001140361-12-016912-index.htm",
    "form": "10-K",
    "filed": "2012-03-21"
  }
}
P-12 ยท FY 2011-12-31 ยท CLEAN18.4

Restatement predictor

F-Score 0.55 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-03-21) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.552,
  "probability": 0.00204,
  "components": {
    "rsst": 0.033,
    "drec": 0.0491,
    "dinv": 0.0252,
    "soft": 0.7653,
    "dcs": -0.0776,
    "droa": -0.0223,
    "issue": 0
  },
  "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/1373980/000114036112016912/0001140361-12-016912-index.htm",
    "form": "10-K",
    "filed": "2012-03-21"
  }
}