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CIK 1400000

ABAKAN, INC
CIK 0001400000 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
25.4
composite ยท 3 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 2015-05-31 ยท ELEVATED20.0

Zombie / distress

Altman Z'' -14.16 in the distress zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-09-15) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2015-05-31": 14.724,
    "2014-05-31": 22.23,
    "2013-05-31": 30.612,
    "2012-05-31": 12.899
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": -14.156,
  "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": -6491383,
    "interest_expense_t": -440885
  },
  "stale": false,
  "latest_filing_period": "2015-05-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1400000/000121152415000130/0001211524-15-000130-index.htm",
    "form": "10-K",
    "filed": "2015-09-15"
  }
}
P-01 ยท FY 2015-05-31 ยท CLEAN0.0

Earnings quality

Beneish M-Score -3.99 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-09-15) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -3.986,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.46,
    "GMI": 1.42,
    "AQI": 1.046,
    "SGI": 1.218,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1.42,
    "TATA": -0.279
  },
  "defaulted_to_neutral": [
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": -0.2749,
  "inputs": {
    "revenue_t": 1040069,
    "revenue_t1": 853566,
    "total_assets_t": 14220770,
    "net_income_t": -7452239,
    "cfo_t": -3478862
  },
  "stale": false,
  "latest_filing_period": "2015-05-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1400000/000121152415000130/0001211524-15-000130-index.htm",
    "form": "10-K",
    "filed": "2015-09-15"
  }
}
P-12 ยท FY 2015-05-31 ยท CLEAN31.0

Restatement predictor

F-Score 0.93 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-09-15) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.93,
  "probability": 0.00344,
  "components": {
    "rsst": -0.2749,
    "drec": -0.0036,
    "dinv": 0.0024,
    "soft": 0.6369,
    "dcs": 0.2799,
    "droa": -0.1184,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2015-05-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1400000/000121152415000130/0001211524-15-000130-index.htm",
    "form": "10-K",
    "filed": "2015-09-15"
  }
}