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CIK 1418780

ColorStars Group
CIK 0001418780 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
100.0
composite ยท 3 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 2018-12-31 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 7.91 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2019-04-12) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 7.911,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 0.567,
    "SGI": 0.175,
    "DEPI": 3.135,
    "SGAI": 4.198,
    "LVGI": 2.693,
    "TATA": 2.599
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI"
  ],
  "sloan_accruals": 0.6648,
  "inputs": {
    "revenue_t": 3291,
    "revenue_t1": 18851,
    "total_assets_t": 63615,
    "net_income_t": -334986,
    "cfo_t": -500320
  },
  "stale": false,
  "latest_filing_period": "2018-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1418780/000149315219005210/0001493152-19-005210-index.htm",
    "form": "10-K",
    "filed": "2019-04-12"
  }
}
P-12 ยท FY 2018-12-31 ยท TRIGGERED100.0

Restatement predictor

F-Score 12.92 โ€” misstatement risk 12.9x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2019-04-12) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 12.924,
  "probability": 0.04782,
  "components": {
    "rsst": 0.6648,
    "drec": null,
    "dinv": null,
    "soft": 0.063,
    "dcs": -0.8254,
    "droa": -4.7135,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2018-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1418780/000149315219005210/0001493152-19-005210-index.htm",
    "form": "10-K",
    "filed": "2019-04-12"
  }
}
P-13 ยท FY 2018-12-31 ยท TRIGGERED100.0

Zombie / distress

Zombie: interest coverage below 1.0x for 4 consecutive years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2019-04-12) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2018-12-31": -28.817,
    "2017-12-31": -10.77,
    "2016-12-31": -14.179,
    "2015-12-31": -41.978
  },
  "consecutive_years_below_1": 4,
  "altman_z_double_prime": -300.566,
  "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": -319210,
    "interest_expense_t": 11077
  },
  "stale": false,
  "latest_filing_period": "2018-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1418780/000149315219005210/0001493152-19-005210-index.htm",
    "form": "10-K",
    "filed": "2019-04-12"
  }
}