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CIK 1550935

FRONTEO, INC.
CIK 0001550935 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
51.1
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-07 ยท FY 2019-03-31 ยท TRIGGERED71.4

Pension underfunding

DB plan 36% funded โ€” -$72M deficit (1% of equity)
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2019-07-31) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 111798000,
  "plan_assets": 40081000,
  "funded_ratio": 0.3585,
  "deficit": -71717000,
  "deficit_vs_equity": 0.0144,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2019-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1550935/000155837019006682/0001558370-19-006682-index.htm",
    "form": "20-F",
    "filed": "2019-07-31"
  }
}
P-05 ยท FY 2019-03-31 ยท CLEAN0.0

Tax arbitrage

ETR 30.7% โ€” within normal range of statutory
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2019-07-31) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2019-03-31": 0.3073
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2019-03-31": -0.0973
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2019-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1550935/000155837019006682/0001558370-19-006682-index.htm",
    "form": "20-F",
    "filed": "2019-07-31"
  }
}
P-12 ยท FY 2019-03-31 ยท CLEAN11.5

Restatement predictor

F-Score 0.35 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2019-07-31) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.346,
  "probability": 0.00128,
  "components": {
    "rsst": -0.0324,
    "drec": 0.0025,
    "dinv": -0.0026,
    "soft": 0.6637,
    "dcs": null,
    "droa": 0.0631,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2019-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1550935/000155837019006682/0001558370-19-006682-index.htm",
    "form": "20-F",
    "filed": "2019-07-31"
  }
}
P-13 ยท FY 2019-03-31 ยท CLEAN0.0

Zombie / distress

Interest coverage 2.90x โ€” servicing debt from operations
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2019-07-31) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2019-03-31": 2.901,
    "2018-03-31": -6.129,
    "2017-03-31": -9.375,
    "2016-03-31": -1.283
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 1.776,
  "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": 352136000,
    "interest_expense_t": 121398000
  },
  "stale": false,
  "latest_filing_period": "2019-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1550935/000155837019006682/0001558370-19-006682-index.htm",
    "form": "20-F",
    "filed": "2019-07-31"
  }
}