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CIK 1469606

ANDATEE CHINA MARINE FUEL SERVICES CORP
CIK 0001469606 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
58.8
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 2013-12-31 ยท TRIGGERED77.9

Earnings quality

Beneish M-Score -1.05 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.054,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 2.106,
    "GMI": 1.058,
    "AQI": 0.633,
    "SGI": 1.194,
    "DEPI": 1.137,
    "SGAI": 1,
    "LVGI": 1.592,
    "TATA": 0.113
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": 0.1606,
  "inputs": {
    "revenue_t": 273260811,
    "revenue_t1": 228813813,
    "total_assets_t": 293267016,
    "net_income_t": -1012067,
    "cfo_t": -34247841
  },
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1469606/000114420414019490/0001144204-14-019490-index.htm",
    "form": "10-K",
    "filed": "2014-03-31"
  }
}
P-13 ยท FY 2013-12-31 ยท ELEVATED20.0

Zombie / distress

Altman Z'' -0.05 in the distress zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2013-12-31": 1.203,
    "2012-12-31": 1.226,
    "2011-12-31": 3.602,
    "2010-12-31": 13.428
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": -0.05,
  "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": 6547340,
    "interest_expense_t": 5442725
  },
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1469606/000114420414019490/0001144204-14-019490-index.htm",
    "form": "10-K",
    "filed": "2014-03-31"
  }
}
P-05 ยท FY 2013-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 216.5% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2013-12-31": 2.1646,
    "2012-12-31": 0.3328,
    "2011-12-31": 0.3491
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2013-12-31": -1.9546,
    "2012-12-31": -0.1228,
    "2011-12-31": -0.1391
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1469606/000114420414019490/0001144204-14-019490-index.htm",
    "form": "10-K",
    "filed": "2014-03-31"
  }
}
P-12 ยท FY 2013-12-31 ยท CLEAN22.9

Restatement predictor

F-Score 0.69 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.686,
  "probability": 0.00254,
  "components": {
    "rsst": 0.1606,
    "drec": 0.1333,
    "dinv": -0.0261,
    "soft": 0.7377,
    "dcs": 0.0736,
    "droa": -0.0171,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1469606/000114420414019490/0001144204-14-019490-index.htm",
    "form": "10-K",
    "filed": "2014-03-31"
  }
}