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CIK 1519380

VIEWTRAN GROUP, INC.
CIK 0001519380 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
70.8
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 TRIGGERED78.3

Earnings quality

Beneish M-Score -0.76 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2014-05-16) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -0.758,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 4.266,
    "GMI": 0.29,
    "AQI": 3.644,
    "SGI": 0.112,
    "DEPI": 1,
    "SGAI": 4.458,
    "LVGI": 0.078,
    "TATA": -0.19
  },
  "defaulted_to_neutral": [
    "DEPI"
  ],
  "sloan_accruals": -0.1557,
  "inputs": {
    "revenue_t": 88142000,
    "revenue_t1": 785003000,
    "total_assets_t": 251439000,
    "net_income_t": 2451000,
    "cfo_t": 51663000
  },
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1519380/000114420414031763/0001144204-14-031763-index.htm",
    "form": "20-F",
    "filed": "2014-05-16"
  }
}
P-05 ยท FY 2013-12-31 ยท ELEVATED88.8

Tax arbitrage

ETR -3.1% vs 21% statutory โ€” gap persistent across 2 of 2 years
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2014-05-16) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2013-12-31": -0.0312,
    "2012-12-31": 0.107
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2013-12-31": 0.2412,
    "2012-12-31": 0.103
  },
  "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/1519380/000114420414031763/0001144204-14-031763-index.htm",
    "form": "20-F",
    "filed": "2014-05-16"
  }
}
P-12 ยท FY 2013-12-31 ยท CLEAN8.2

Restatement predictor

F-Score 0.25 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2014-05-16) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.246,
  "probability": 0.00091,
  "components": {
    "rsst": -0.1557,
    "drec": -0.1865,
    "dinv": -0.262,
    "soft": 0.9774,
    "dcs": -0.8126,
    "droa": -0.0004,
    "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/1519380/000114420414031763/0001144204-14-031763-index.htm",
    "form": "20-F",
    "filed": "2014-05-16"
  }
}
P-13 ยท FY 2012-12-31 ยท CLEAN0.0

Zombie / distress

Interest coverage 2.55x โ€” servicing debt from operations
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2013-04-30) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2013-12-31": null,
    "2012-12-31": 2.546,
    "2011-12-31": -6.572
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 7.121,
  "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": 10658000,
    "interest_expense_t": 4186000
  },
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1519380/000114420413025324/0001144204-13-025324-index.htm",
    "form": "20-F",
    "filed": "2013-04-30"
  }
}