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CIK 1518985

West Texas Resources, Inc.
CIK 0001518985 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 2017-09-30 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 8.63 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2018-01-16) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 8.627,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 0.937,
    "SGI": 15.384,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 0.87,
    "TATA": -0.372
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": -0.4772,
  "inputs": {
    "revenue_t": 10107,
    "revenue_t1": 657,
    "total_assets_t": 525538,
    "net_income_t": -364371,
    "cfo_t": -168877
  },
  "stale": false,
  "latest_filing_period": "2017-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1518985/000168316818000146/0001683168-18-000146-index.htm",
    "form": "10-K",
    "filed": "2018-01-16"
  }
}
P-12 ยท FY 2017-09-30 ยท TRIGGERED100.0

Restatement predictor

F-Score 12.08 โ€” misstatement risk 12.1x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2018-01-16) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 12.079,
  "probability": 0.04469,
  "components": {
    "rsst": -0.4772,
    "drec": null,
    "dinv": null,
    "soft": 0.9018,
    "dcs": 14.3836,
    "droa": 0.0703,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2017-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1518985/000168316818000146/0001683168-18-000146-index.htm",
    "form": "10-K",
    "filed": "2018-01-16"
  }
}
P-13 ยท FY 2017-09-30 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 2018-01-16) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2017-09-30": -44.145,
    "2016-09-30": -151.645,
    "2015-09-30": -8.705,
    "2014-09-30": -10.229
  },
  "consecutive_years_below_1": 4,
  "altman_z_double_prime": -27.475,
  "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": -377658,
    "interest_expense_t": 8555
  },
  "stale": false,
  "latest_filing_period": "2017-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1518985/000168316818000146/0001683168-18-000146-index.htm",
    "form": "10-K",
    "filed": "2018-01-16"
  }
}