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CIK 1400431

PATHEON INC
CIK 0001400431 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
56.6
composite ยท 2 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 2013-10-31 ยท TRIGGERED64.3

Earnings quality

Beneish M-Score -1.25 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2014-01-13) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.249,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.866,
    "GMI": 0.873,
    "AQI": 4.302,
    "SGI": 1.366,
    "DEPI": 1.005,
    "SGAI": 0.931,
    "LVGI": 1.124,
    "TATA": -0.045
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0537,
  "inputs": {
    "revenue_t": 1023100000,
    "revenue_t1": 749100000,
    "total_assets_t": 1077800000,
    "net_income_t": -35900000,
    "cfo_t": 13000000
  },
  "stale": false,
  "latest_filing_period": "2013-10-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1400431/000140043114000005/0001400431-14-000005-index.htm",
    "form": "10-K/A",
    "filed": "2014-01-13"
  }
}
P-12 ยท FY 2013-10-31 ยท CLEAN26.0

Restatement predictor

F-Score 0.78 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2014-01-13) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.78,
  "probability": 0.00289,
  "components": {
    "rsst": -0.0537,
    "drec": 0.0325,
    "dinv": 0.061,
    "soft": 0.482,
    "dcs": 0.3263,
    "droa": 0.1103,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2013-10-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1400431/000140043114000005/0001400431-14-000005-index.htm",
    "form": "10-K/A",
    "filed": "2014-01-13"
  }
}