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CIK 1407450

CONVIO, INC.
CIK 0001407450 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
78.0
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 2011-12-31 ยท TRIGGERED63.1

Earnings quality

Beneish M-Score -1.41 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-03-09) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.414,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.055,
    "GMI": 1.035,
    "AQI": 2.182,
    "SGI": 1.152,
    "DEPI": 1.268,
    "SGAI": 1,
    "LVGI": 0.824,
    "TATA": 0.063
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": 0.0702,
  "inputs": {
    "revenue_t": 80353000,
    "revenue_t1": 69744000,
    "total_assets_t": 101219000,
    "net_income_t": 14863000,
    "cfo_t": 8485000
  },
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1407450/000140745012000005/0001407450-12-000005-index.htm",
    "form": "10-K",
    "filed": "2012-03-09"
  }
}
P-05 ยท FY 2011-12-31 ยท ELEVATED100.0

Tax arbitrage

ETR -415.5% vs 21% statutory โ€” gap persistent across 2 of 2 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-03-09) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2011-12-31": -4.1554,
    "2010-12-31": 0.0796
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2011-12-31": 4.3654,
    "2010-12-31": 0.1304
  },
  "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/1407450/000140745012000005/0001407450-12-000005-index.htm",
    "form": "10-K",
    "filed": "2012-03-09"
  }
}
P-12 ยท FY 2011-12-31 ยท CLEAN16.5

Restatement predictor

F-Score 0.50 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-03-09) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.496,
  "probability": 0.00184,
  "components": {
    "rsst": 0.0702,
    "drec": 0.0193,
    "dinv": null,
    "soft": 0.7911,
    "dcs": 0.1269,
    "droa": 0.1039,
    "issue": 0
  },
  "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/1407450/000140745012000005/0001407450-12-000005-index.htm",
    "form": "10-K",
    "filed": "2012-03-09"
  }
}
P-13 ยท FY 2010-12-31 ยท CLEAN0.0

Zombie / distress

Interest coverage 29.95x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-03-09) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2011-12-31": null,
    "2010-12-31": 29.952,
    "2009-12-31": -2.039
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 4.568,
  "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": 3774000,
    "interest_expense_t": 126000
  },
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1407450/000140745012000005/0001407450-12-000005-index.htm",
    "form": "10-K",
    "filed": "2012-03-09"
  }
}