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CIK 1444275

Lot78, Inc.
CIK 0001444275 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
90.9
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-12 ยท FY 2013-09-30 ยท TRIGGERED81.9

Restatement predictor

F-Score 2.46 โ€” misstatement risk 2.5x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-01-21) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 2.456,
  "probability": 0.00909,
  "components": {
    "rsst": 0.0812,
    "drec": null,
    "dinv": 0.012,
    "soft": 0.5019,
    "dcs": 0.3868,
    "droa": -1.1098,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2013-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1444275/000155479514000032/0001554795-14-000032-index.htm",
    "form": "10-K",
    "filed": "2014-01-21"
  }
}
P-13 ยท FY 2013-09-30 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 2014-01-21) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2013-09-30": -24.04,
    "2012-09-30": -18.167,
    "2012-07-31": -15518.161,
    "2011-07-31": -1.006
  },
  "consecutive_years_below_1": 4,
  "altman_z_double_prime": -21.257,
  "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": -899935,
    "interest_expense_t": 37435
  },
  "stale": false,
  "latest_filing_period": "2013-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1444275/000155479514000032/0001554795-14-000032-index.htm",
    "form": "10-K",
    "filed": "2014-01-21"
  }
}
P-01 ยท FY 2013-09-30 ยท ELEVATED50.2

Earnings quality

Beneish M-Score -1.89 in the elevated zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-01-21) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.886,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1.546,
    "AQI": 0.38,
    "SGI": 1.387,
    "DEPI": 0.938,
    "SGAI": 2.355,
    "LVGI": 0.462,
    "TATA": 0.059
  },
  "defaulted_to_neutral": [
    "DSRI"
  ],
  "sloan_accruals": 0.0812,
  "inputs": {
    "revenue_t": 777110,
    "revenue_t1": 560368,
    "total_assets_t": 558000,
    "net_income_t": -899935,
    "cfo_t": -932730
  },
  "stale": false,
  "latest_filing_period": "2013-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1444275/000155479514000032/0001554795-14-000032-index.htm",
    "form": "10-K",
    "filed": "2014-01-21"
  }
}