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CIK 1439813

Stevia Corp
CIK 0001439813 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
75.1
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-13 ยท FY 2014-03-31 ยท TRIGGERED100.0

Zombie / distress

Zombie: interest coverage below 1.0x for 3 consecutive years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-07-15) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2014-03-31": -11.726,
    "2013-03-31": -37.891,
    "2012-03-31": -74.716
  },
  "consecutive_years_below_1": 3,
  "altman_z_double_prime": -11.65,
  "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": -2318490,
    "interest_expense_t": 197728
  },
  "stale": false,
  "latest_filing_period": "2014-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1439813/000116552714000420/0001165527-14-000420-index.htm",
    "form": "10-K",
    "filed": "2014-07-15"
  }
}
P-01 ยท FY 2014-03-31 ยท CLEAN0.0

Earnings quality

Beneish M-Score -9.26 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-07-15) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -9.256,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.449,
    "GMI": 1,
    "AQI": 0.465,
    "SGI": 2.94,
    "DEPI": 0.821,
    "SGAI": 1,
    "LVGI": 0.465,
    "TATA": -1.893
  },
  "defaulted_to_neutral": [
    "GMI",
    "SGAI"
  ],
  "sloan_accruals": -2.5243,
  "inputs": {
    "revenue_t": 6373199,
    "revenue_t1": 2168093,
    "total_assets_t": 4389686,
    "net_income_t": -9317121,
    "cfo_t": -1007356
  },
  "stale": false,
  "latest_filing_period": "2014-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1439813/000116552714000420/0001165527-14-000420-index.htm",
    "form": "10-K",
    "filed": "2014-07-15"
  }
}
P-12 ยท FY 2014-03-31 ยท CLEAN13.0

Restatement predictor

F-Score 0.39 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-07-15) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.39,
  "probability": 0.00144,
  "components": {
    "rsst": -2.5243,
    "drec": 0.1565,
    "dinv": null,
    "soft": 0.8283,
    "dcs": 1.702,
    "droa": -1.0971,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2014-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1439813/000116552714000420/0001165527-14-000420-index.htm",
    "form": "10-K",
    "filed": "2014-07-15"
  }
}