CIK 1389413

FIRST SURGICAL PARTNERS INC.

CIK 0001389413 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

49.0

composite · 3 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-01 · FY 2011-12-31 · ELEVATED39.8

Earnings quality

Beneish M-Score -2.20 in the elevated zone

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-03-30) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.202,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.191,
    "GMI": 1,
    "AQI": 0.608,
    "SGI": 1.105,
    "DEPI": 0.634,
    "SGAI": 1,
    "LVGI": 1.061,
    "TATA": 0.049
  },
  "defaulted_to_neutral": [
    "GMI",
    "SGAI"
  ],
  "sloan_accruals": 0.0533,
  "inputs": {
    "revenue_t": 51004456,
    "revenue_t1": 46165361,
    "total_assets_t": 47422615,
    "net_income_t": 5417763,
    "cfo_t": 3089561
  },
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1389413/000114420412018696/0001144204-12-018696-index.htm",
    "form": "10-K",
    "filed": "2012-03-30"
  }
}

P-12 · FY 2011-12-31 · ELEVATED59.6

Restatement predictor

F-Score 1.79 — misstatement risk 1.8x the base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-03-30) ↗

Evidence — inputs and thresholds

{
  "f_score": 1.789,
  "probability": 0.00662,
  "components": {
    "rsst": 0.0533,
    "drec": 0.1654,
    "dinv": 0.0162,
    "soft": 0.6856,
    "dcs": -0.0515,
    "droa": -0.029,
    "issue": 1
  },
  "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/1389413/000114420412018696/0001144204-12-018696-index.htm",
    "form": "10-K",
    "filed": "2012-03-30"
  }
}

P-05 · FY 2011-12-31 · CLEAN0.0

Tax arbitrage

ETR 30.5% — within normal range of statutory

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-03-30) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2011-12-31": 0.3049,
    "2010-12-31": 0.4537
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2011-12-31": -0.0949,
    "2010-12-31": -0.2437
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1389413/000114420412018696/0001144204-12-018696-index.htm",
    "form": "10-K",
    "filed": "2012-03-30"
  }
}