CIK 1375850

HUBEI MINKANG PHARMACEUTICAL LTD.

CIK 0001375850 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

75.9

composite · 4 signals · ELEVATED

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-05 · FY 2013-12-31 · ELEVATED100.0

Tax arbitrage

ETR -73.2% vs 21% statutory — gap persistent across 2 of 2 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-04-15) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2013-12-31": -0.7322,
    "2012-12-31": -0.0066
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2013-12-31": 0.9422,
    "2012-12-31": 0.2166
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1375850/000147793214001798/0001477932-14-001798-index.htm",
    "form": "10-K",
    "filed": "2014-04-15"
  }
}

P-13 · FY 2013-12-31 · ELEVATED30.3

Zombie / distress

Interest coverage 0.19x below 1.0

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-04-15) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2013-12-31": 0.19,
    "2012-12-31": 4.325,
    "2011-12-31": 3.554,
    "2010-12-31": 24.582
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": 3.108,
  "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": 41953,
    "interest_expense_t": 221352
  },
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1375850/000147793214001798/0001477932-14-001798-index.htm",
    "form": "10-K",
    "filed": "2014-04-15"
  }
}

P-01 · FY 2013-12-31 · CLEAN12.7

Earnings quality

Beneish M-Score -3.06 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-04-15) ↗

Evidence — inputs and thresholds

{
  "m_score": -3.055,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.558,
    "GMI": 1,
    "AQI": 0.882,
    "SGI": 1.059,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1.013,
    "TATA": -0.036
  },
  "defaulted_to_neutral": [
    "GMI",
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": -0.0373,
  "inputs": {
    "revenue_t": 14742964,
    "revenue_t1": 13918655,
    "total_assets_t": 21615120,
    "net_income_t": 127268,
    "cfo_t": 913110
  },
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1375850/000147793214001798/0001477932-14-001798-index.htm",
    "form": "10-K",
    "filed": "2014-04-15"
  }
}

P-12 · FY 2013-12-31 · CLEAN15.6

Restatement predictor

F-Score 0.47 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-04-15) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.468,
  "probability": 0.00173,
  "components": {
    "rsst": -0.0373,
    "drec": -0.0314,
    "dinv": 0.0363,
    "soft": 0.7807,
    "dcs": 0.1067,
    "droa": -0.041,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1375850/000147793214001798/0001477932-14-001798-index.htm",
    "form": "10-K",
    "filed": "2014-04-15"
  }
}