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CIK 1405286

THERABIOGEN, INC.
CIK 0001405286 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
48.1
composite ยท 2 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-12 ยท FY 2012-02-29 ยท ELEVATED60.1

Restatement predictor

F-Score 1.80 โ€” misstatement risk 1.8x the base rate
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2012-07-18) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.803,
  "probability": 0.00667,
  "components": {
    "rsst": -5.5822,
    "drec": -0.0569,
    "dinv": 0.1093,
    "soft": 0.9999,
    "dcs": 1.3656,
    "droa": -4.3688,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-02-29",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1405286/000139390512000384/0001393905-12-000384-index.htm",
    "form": "10-K/A",
    "filed": "2012-07-18"
  }
}
P-01 ยท FY 2012-02-29 ยท CLEAN0.0

Earnings quality

Beneish M-Score -27.63 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2012-07-18) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -27.633,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.006,
    "GMI": 1,
    "AQI": 0.956,
    "SGI": 2.039,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1.758,
    "TATA": -5.321
  },
  "defaulted_to_neutral": [
    "GMI",
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": -5.5822,
  "inputs": {
    "revenue_t": 950797,
    "revenue_t1": 466317,
    "total_assets_t": 2726000,
    "net_income_t": -16157337,
    "cfo_t": -1217246
  },
  "stale": false,
  "latest_filing_period": "2012-02-29",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1405286/000139390512000384/0001393905-12-000384-index.htm",
    "form": "10-K/A",
    "filed": "2012-07-18"
  }
}