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CIK 1383960

UNIVERSITY GENERAL HEALTH SYSTEM, INC.
CIK 0001383960 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
65.5
composite ยท 4 signals ยท ELEVATED

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-13 ยท FY 2013-12-31 ยท ELEVATED90.0

Zombie / distress

Interest coverage -2.41x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-07-03) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2013-12-31": -2.409,
    "2012-12-31": 3.119,
    "2011-12-31": 0.505,
    "2010-12-31": 0.703
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": -4.416,
  "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": -17106507,
    "interest_expense_t": 7100683
  },
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1383960/000119312514259402/0001193125-14-259402-index.htm",
    "form": "10-K",
    "filed": "2014-07-03"
  }
}
P-01 ยท FY 2013-12-31 ยท CLEAN0.0

Earnings quality

Beneish M-Score -3.51 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-07-03) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -3.507,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.762,
    "GMI": 1,
    "AQI": 0.969,
    "SGI": 1.448,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1.246,
    "TATA": -0.238
  },
  "defaulted_to_neutral": [
    "GMI",
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": -0.2439,
  "inputs": {
    "revenue_t": 163988986,
    "revenue_t1": 113223258,
    "total_assets_t": 183265263,
    "net_income_t": -34546168,
    "cfo_t": 9129133
  },
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1383960/000119312514259402/0001193125-14-259402-index.htm",
    "form": "10-K",
    "filed": "2014-07-03"
  }
}
P-05 ยท FY 2012-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 584.9% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-07-03) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2012-12-31": 5.849
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-12-31": -5.639
  },
  "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/1383960/000119312514259402/0001193125-14-259402-index.htm",
    "form": "10-K",
    "filed": "2014-07-03"
  }
}
P-12 ยท FY 2013-12-31 ยท CLEAN24.7

Restatement predictor

F-Score 0.74 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-07-03) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.741,
  "probability": 0.00274,
  "components": {
    "rsst": -0.2439,
    "drec": 0.0121,
    "dinv": 0.0055,
    "soft": 0.4511,
    "dcs": 0.4293,
    "droa": -0.1689,
    "issue": 1
  },
  "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/1383960/000119312514259402/0001193125-14-259402-index.htm",
    "form": "10-K",
    "filed": "2014-07-03"
  }
}