CIK 1413257

AGRIA CORP

CIK 0001413257 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

69.7

composite · 5 signals · TRIGGERED

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-07 · FY 2013-06-30 · TRIGGERED75.8

Pension underfunding

DB plan 71% funded — -$16M deficit (19% of equity)

trend: flat

Trend

Source: 20-F on SEC.gov (filed 2013-10-18) ↗

Evidence — inputs and thresholds

{
  "benefit_obligation": 56623000,
  "plan_assets": 40422000,
  "funded_ratio": 0.7139,
  "deficit": -16201000,
  "deficit_vs_equity": 0.1857,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2013-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1413257/000114420413055825/0001144204-13-055825-index.htm",
    "form": "20-F",
    "filed": "2013-10-18"
  }
}

P-13 · FY 2013-06-30 · ELEVATED90.0

Zombie / distress

Interest coverage -12.50x below 1.0

trend: flat

Trend

Source: 20-F on SEC.gov (filed 2013-10-18) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2013-06-30": -12.497,
    "2012-06-30": 1.202
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": -1.033,
  "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": -184184000,
    "interest_expense_t": 14738000
  },
  "stale": false,
  "latest_filing_period": "2013-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1413257/000114420413055825/0001144204-13-055825-index.htm",
    "form": "20-F",
    "filed": "2013-10-18"
  }
}

P-01 · FY 2013-06-30 · CLEAN0.0

Earnings quality

Beneish M-Score -4.65 — no manipulation profile

trend: flat

Trend

Source: 20-F on SEC.gov (filed 2013-10-18) ↗

Evidence — inputs and thresholds

{
  "m_score": -4.653,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.237,
    "GMI": 0.87,
    "AQI": 0.181,
    "SGI": 0.882,
    "DEPI": 0.879,
    "SGAI": 1.177,
    "LVGI": 1.301,
    "TATA": -0.373
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.2239,
  "inputs": {
    "revenue_t": 960661000,
    "revenue_t1": 1089061000,
    "total_assets_t": 596550000,
    "net_income_t": -138339000,
    "cfo_t": 20443000
  },
  "stale": false,
  "latest_filing_period": "2013-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1413257/000114420413055825/0001144204-13-055825-index.htm",
    "form": "20-F",
    "filed": "2013-10-18"
  }
}

P-05 · FY 2012-06-30 · CLEAN17.8

Tax arbitrage

ETR 16.6% — within normal range of statutory

trend: flat

Trend

Source: 20-F/A on SEC.gov (filed 2012-11-09) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2012-06-30": 0.1656
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-06-30": 0.0444
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2013-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1413257/000114420412060754/0001144204-12-060754-index.htm",
    "form": "20-F/A",
    "filed": "2012-11-09"
  }
}

P-12 · FY 2013-06-30 · CLEAN12.5

Restatement predictor

F-Score 0.37 — at or below the population base rate

trend: flat

Trend

Source: 20-F on SEC.gov (filed 2013-10-18) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.374,
  "probability": 0.00138,
  "components": {
    "rsst": -0.2239,
    "drec": 0.0196,
    "dinv": -0.2926,
    "soft": 0.8064,
    "dcs": -0.1307,
    "droa": -0.2288,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2013-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1413257/000114420413055825/0001144204-13-055825-index.htm",
    "form": "20-F",
    "filed": "2013-10-18"
  }
}