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CIK 1386858

HYPERION THERAPEUTICS INC
CIK 0001386858 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
88.0
composite ยท 4 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 2014-12-31 ยท TRIGGERED73.3

Earnings quality

Beneish M-Score -0.93 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-03-04) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -0.935,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.25,
    "GMI": 0.956,
    "AQI": 0.525,
    "SGI": 2.691,
    "DEPI": 1,
    "SGAI": 0.503,
    "LVGI": 1.193,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "DEPI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 113584000,
    "revenue_t1": 42204000,
    "total_assets_t": 180416000,
    "net_income_t": -6255000,
    "cfo_t": null
  },
  "stale": false,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1386858/000119312515076774/0001193125-15-076774-index.htm",
    "form": "10-K",
    "filed": "2015-03-04"
  }
}
P-13 ยท FY 2014-12-31 ยท TRIGGERED100.0

Zombie / distress

Zombie: interest coverage below 1.0x for 4 consecutive years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-03-04) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2014-12-31": -2.628,
    "2013-12-31": -8.718,
    "2012-12-31": -7.705,
    "2011-12-31": -10.242
  },
  "consecutive_years_below_1": 4,
  "altman_z_double_prime": 5.036,
  "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": -4207000,
    "interest_expense_t": 1601000
  },
  "stale": false,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1386858/000119312515076774/0001193125-15-076774-index.htm",
    "form": "10-K",
    "filed": "2015-03-04"
  }
}
P-05 ยท FY 2013-12-31 ยท ELEVATED92.8

Tax arbitrage

ETR 0.3% vs 21% statutory โ€” gap persistent across 1 of 1 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-03-04) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2013-12-31": 0.0029
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2013-12-31": 0.2071
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1386858/000119312515076774/0001193125-15-076774-index.htm",
    "form": "10-K",
    "filed": "2015-03-04"
  }
}
P-12 ยท FY 2014-12-31 ยท CLEAN13.6

Restatement predictor

F-Score 0.41 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-03-04) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.408,
  "probability": 0.00151,
  "components": {
    "rsst": null,
    "drec": 0.0647,
    "dinv": 0.0069,
    "soft": 0.424,
    "dcs": 1.4438,
    "droa": -0.1513,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1386858/000119312515076774/0001193125-15-076774-index.htm",
    "form": "10-K",
    "filed": "2015-03-04"
  }
}